- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.41 | -9.9 | 25.7 | -19.66 | 108.57 | -7.4 | 16.71 | -8.19 | 1.86 | -12.46 | 211.17 | -1.52 | 90.15 | -6.28 |
| 2022 (9) | 0.46 | -7.95 | 31.99 | -5.44 | 117.24 | 5.12 | 18.20 | -13.21 | 2.12 | -24.02 | 214.43 | 0.48 | 96.19 | 2.75 |
| 2021 (8) | 0.50 | 15.66 | 33.83 | 42.74 | 111.53 | 31.97 | 20.97 | 110.12 | 2.79 | -31.56 | 213.41 | -3.97 | 93.62 | -13.0 |
| 2020 (7) | 0.43 | 1.41 | 23.7 | -9.95 | 84.51 | -4.39 | 9.98 | -22.82 | 4.08 | 16.93 | 222.24 | -10.98 | 107.61 | -13.08 |
| 2019 (6) | 0.43 | -9.58 | 26.32 | -0.79 | 88.39 | -15.14 | 12.93 | -42.3 | 3.49 | 131.58 | 249.66 | 43.65 | 123.80 | 38.14 |
| 2018 (5) | 0.47 | 0.04 | 26.53 | 4.24 | 104.16 | 8.72 | 22.41 | -8.94 | 1.51 | -27.64 | 173.80 | -11.59 | 89.62 | -10.1 |
| 2017 (4) | 0.47 | 1.4 | 25.45 | 17.01 | 95.81 | 8.8 | 24.61 | -5.46 | 2.08 | 1.88 | 196.58 | -6.46 | 99.69 | -15.47 |
| 2016 (3) | 0.46 | -4.29 | 21.75 | -14.64 | 88.06 | 0.15 | 26.03 | 52.67 | 2.05 | 10.12 | 210.16 | 26.82 | 117.93 | 33.31 |
| 2015 (2) | 0.48 | -8.03 | 25.48 | -8.84 | 87.93 | -10.26 | 17.05 | -18.73 | 1.86 | -11.84 | 165.72 | -1.89 | 88.46 | -5.74 |
| 2014 (1) | 0.53 | -2.86 | 27.95 | -10.13 | 97.98 | 8.16 | 20.98 | 64.55 | 2.11 | 0 | 168.92 | 1.97 | 93.85 | 7.9 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.42 | -4.22 | -1.64 | 28.35 | 12.59 | 4.92 | 13.00 | -37.92 | -28.73 | 10.33 | 77.31 | 47.39 | 225.47 | 18.9 | 11.8 | 94.05 | 14.36 | 9.16 |
| 24Q2 (19) | 0.44 | 10.16 | -5.03 | 25.18 | -4.26 | -7.46 | 20.94 | 36.24 | 13.37 | 5.83 | -32.61 | -19.21 | 189.63 | -17.04 | 5.78 | 82.24 | -20.04 | -1.24 |
| 24Q1 (18) | 0.40 | -2.73 | -7.68 | 26.3 | 2.33 | -11.03 | 15.37 | 43.24 | -19.06 | 8.65 | -30.5 | 12.67 | 228.57 | 8.24 | 7.24 | 102.85 | 14.09 | 7.99 |
| 23Q4 (17) | 0.41 | -4.17 | -9.9 | 25.7 | -4.89 | -19.66 | 10.73 | -41.17 | -12.19 | 12.44 | 77.49 | -4.73 | 211.17 | 4.71 | -1.52 | 90.15 | 4.63 | -6.28 |
| 23Q3 (16) | 0.43 | -7.51 | -10.87 | 27.02 | -0.7 | -24.8 | 18.24 | -1.25 | -8.62 | 7.01 | -2.8 | -26.37 | 201.67 | 12.5 | -9.77 | 86.16 | 3.47 | -6.31 |
| 23Q2 (15) | 0.47 | 7.08 | -10.24 | 27.21 | -7.95 | -23.01 | 18.47 | -2.74 | -13.97 | 7.21 | -6.03 | -15.86 | 179.26 | -15.89 | -8.3 | 83.27 | -12.57 | 6.5 |
| 23Q1 (14) | 0.44 | -5.07 | -11.16 | 29.56 | -7.6 | -20.45 | 18.99 | 55.4 | -1.86 | 7.67 | -41.23 | -27.24 | 213.13 | -0.61 | -8.94 | 95.24 | -0.99 | -0.1 |
| 22Q4 (13) | 0.46 | -5.2 | -7.95 | 31.99 | -10.97 | -5.44 | 12.22 | -38.78 | -39.56 | 13.06 | 37.18 | 12.98 | 214.43 | -4.06 | 0.48 | 96.19 | 4.6 | 2.75 |
| 22Q3 (12) | 0.48 | -6.86 | 0.6 | 35.93 | 1.67 | 37.98 | 19.96 | -7.03 | -19.09 | 9.52 | 11.06 | 34.94 | 223.50 | 14.33 | 14.71 | 91.96 | 17.61 | 14.38 |
| 22Q2 (11) | 0.52 | 5.99 | 14.1 | 35.34 | -4.9 | 46.03 | 21.47 | 10.96 | -4.7 | 8.57 | -18.74 | 31.24 | 195.48 | -16.48 | -4.5 | 78.19 | -17.99 | -13.79 |
| 22Q1 (10) | 0.49 | -1.64 | 9.4 | 37.16 | 9.84 | 58.87 | 19.35 | -4.3 | 14.5 | 10.55 | -8.74 | 44.33 | 234.05 | 9.67 | 15.09 | 95.34 | 1.84 | -4.34 |
| 21Q4 (9) | 0.50 | 3.61 | 15.66 | 33.83 | 29.92 | 42.74 | 20.22 | -18.04 | 62.15 | 11.56 | 63.83 | 11.93 | 213.41 | 9.53 | -3.97 | 93.62 | 16.44 | -13.0 |
| 21Q3 (8) | 0.48 | 5.63 | 11.92 | 26.04 | 7.6 | 2.12 | 24.67 | 9.5 | 97.99 | 7.05 | 8.02 | -60.69 | 194.84 | -4.81 | -21.03 | 80.40 | -11.36 | -30.32 |
| 21Q2 (7) | 0.46 | 1.63 | -0.44 | 24.2 | 3.46 | -1.67 | 22.53 | 33.31 | 157.49 | 6.53 | -10.63 | -73.38 | 204.69 | 0.65 | -7.48 | 90.70 | -9.0 | -16.41 |
| 21Q1 (6) | 0.45 | 3.99 | 4.32 | 23.39 | -1.31 | -8.7 | 16.90 | 35.53 | 177.05 | 7.31 | -29.23 | -79.44 | 203.37 | -8.49 | -17.95 | 99.67 | -7.38 | -19.69 |
| 20Q4 (5) | 0.43 | 0.26 | 1.41 | 23.7 | -7.06 | -9.82 | 12.47 | 0.08 | 63.65 | 10.33 | -42.46 | -66.94 | 222.24 | -9.93 | -10.98 | 107.61 | -6.74 | -13.08 |
| 20Q3 (4) | 0.43 | -6.02 | 0.0 | 25.5 | 3.62 | 0.0 | 12.46 | 42.4 | 0.0 | 17.95 | -26.86 | 0.0 | 246.73 | 11.53 | 0.0 | 115.39 | 6.35 | 0.0 |
| 20Q2 (3) | 0.46 | 6.49 | 0.0 | 24.61 | -3.94 | 0.0 | 8.75 | 43.44 | 0.0 | 24.54 | -30.98 | 0.0 | 221.23 | -10.74 | 0.0 | 108.50 | -12.58 | 0.0 |
| 20Q1 (2) | 0.43 | 1.08 | 0.0 | 25.62 | -2.51 | 0.0 | 6.10 | -19.95 | 0.0 | 35.55 | 13.81 | 0.0 | 247.85 | -0.72 | 0.0 | 124.11 | 0.25 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 26.28 | 0.0 | 0.0 | 7.62 | 0.0 | 0.0 | 31.24 | 0.0 | 0.0 | 249.66 | 0.0 | 0.0 | 123.80 | 0.0 | 0.0 |
