- 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) | 0.62 | -1.96 | 33.7 | 18.91 | 2413.08 | -12.39 | 28.51 | -31.55 | 0.32 | 1426.78 | 146.97 | -0.26 | 95.16 | -4.9 |
| 2022 (9) | 0.63 | -9.41 | 28.34 | 69.8 | 2754.24 | -13.66 | 41.65 | -11.1 | 0.02 | 126.48 | 147.36 | 8.92 | 100.06 | 15.22 |
| 2021 (8) | 0.69 | 4.43 | 16.69 | -72.03 | 3190.05 | 15.12 | 46.85 | -19.69 | 0.01 | -98.37 | 135.29 | 0.71 | 86.84 | -4.68 |
| 2020 (7) | 0.66 | 6.83 | 59.68 | -23.48 | 2771.12 | 18.28 | 58.34 | 183.07 | 0.56 | -74.59 | 134.34 | -6.77 | 91.10 | 1.87 |
| 2019 (6) | 0.62 | 0.63 | 77.99 | 83.55 | 2342.85 | -3.3 | 20.61 | -18.41 | 2.22 | 104.47 | 144.10 | 1.61 | 89.43 | 1.58 |
| 2018 (5) | 0.62 | -2.42 | 42.49 | -40.21 | 2422.7 | 2.11 | 25.26 | 55.64 | 1.08 | -7.53 | 141.82 | 4.7 | 88.04 | -0.38 |
| 2017 (4) | 0.63 | -3.02 | 71.07 | 14.33 | 2372.75 | 1.96 | 16.23 | 0 | 1.17 | 0 | 135.45 | 6.67 | 88.38 | 2.33 |
| 2016 (3) | 0.65 | 5.74 | 62.16 | -41.74 | 2327.24 | -11.77 | -17.88 | 0 | 0.00 | 0 | 126.98 | -2.03 | 86.37 | -6.79 |
| 2015 (2) | 0.62 | -9.7 | 106.69 | -9.4 | 2637.75 | -19.99 | 3.49 | -30.34 | 0.00 | 0 | 129.61 | 1.16 | 92.66 | -0.86 |
| 2014 (1) | 0.68 | -3.12 | 117.76 | 13.66 | 3296.84 | -8.45 | 5.01 | 0 | 2.01 | 0 | 128.13 | -0.97 | 93.46 | -0.86 |
| 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) | 0.64 | -3.93 | 1.09 | 113.93 | 78.43 | 331.55 | 18.62 | 57.8 | -55.87 | 2.73 | -7.88 | 246.69 | 140.63 | 2.33 | -1.35 | 81.52 | -5.13 | -14.97 |
| 24Q2 (19) | 0.66 | 4.19 | 4.31 | 63.85 | 102.44 | 304.88 | 11.80 | -55.81 | -66.71 | 2.96 | 81.12 | 4923.76 | 137.43 | 0.24 | -0.98 | 85.93 | -2.52 | -7.76 |
| 24Q1 (18) | 0.64 | 3.58 | -0.11 | 31.54 | -6.41 | 36.48 | 26.70 | 31.85 | 61.23 | 1.63 | 6.18 | 824.7 | 137.10 | -6.72 | -3.44 | 88.15 | -7.37 | -5.15 |
| 23Q4 (17) | 0.62 | -2.49 | -1.96 | 33.7 | 27.65 | 18.91 | 20.25 | -52.0 | 367.5 | 1.54 | 95.69 | 2649.39 | 146.97 | 3.1 | -0.26 | 95.16 | -0.74 | -4.9 |
| 23Q3 (16) | 0.63 | -0.88 | -3.9 | 26.4 | 67.41 | -29.07 | 42.19 | 19.01 | 19.52 | 0.79 | 1234.88 | 1304.95 | 142.55 | 2.71 | 0.47 | 95.87 | 2.91 | 10.27 |
| 23Q2 (15) | 0.64 | -0.22 | -8.84 | 15.77 | -31.76 | -77.77 | 35.45 | 114.07 | -30.65 | 0.06 | -66.66 | 147.7 | 138.79 | -2.25 | 4.1 | 93.16 | 0.24 | 15.21 |
| 23Q1 (14) | 0.64 | 1.66 | -8.78 | 23.11 | -18.45 | -2.53 | 16.56 | 318.76 | -94.95 | 0.18 | 215.7 | 294.92 | 141.98 | -3.65 | 7.42 | 92.94 | -7.12 | 17.6 |
| 22Q4 (13) | 0.63 | -4.42 | -9.41 | 28.34 | -23.86 | 69.8 | -7.57 | -121.44 | -139.78 | 0.06 | 0.0 | 25.37 | 147.36 | 3.86 | 8.92 | 100.06 | 15.09 | 15.22 |
| 22Q3 (12) | 0.66 | -5.97 | -3.1 | 37.22 | -47.53 | 131.18 | 35.30 | -30.95 | -70.14 | 0.06 | 135.35 | 113.82 | 141.89 | 6.43 | 1.91 | 86.94 | 7.52 | 3.41 |
| 22Q2 (11) | 0.70 | -0.16 | 2.11 | 70.93 | 199.16 | 301.19 | 51.12 | -84.42 | -14.63 | 0.02 | -46.85 | -36.79 | 133.32 | 0.87 | 1.37 | 80.86 | 2.32 | 2.55 |
| 22Q1 (10) | 0.70 | 0.95 | 4.3 | 23.71 | 42.06 | -44.91 | 328.11 | 1624.17 | 247.76 | 0.04 | 0.22 | -96.41 | 132.17 | -2.31 | 0.04 | 79.03 | -8.99 | -4.45 |
| 21Q4 (9) | 0.69 | 2.24 | 4.43 | 16.69 | 3.66 | -72.03 | 19.03 | -83.9 | -78.55 | 0.04 | 70.55 | -97.38 | 135.29 | -2.83 | 0.71 | 86.84 | 3.29 | -4.68 |
| 21Q3 (8) | 0.68 | -0.92 | 3.39 | 16.1 | -8.94 | -71.86 | 118.22 | 97.43 | 36.99 | 0.03 | -30.43 | -98.24 | 139.23 | 5.86 | 3.36 | 84.07 | 6.62 | -9.66 |
| 21Q2 (7) | 0.68 | 1.98 | 5.9 | 17.68 | -58.92 | -67.4 | 59.88 | -36.53 | 27.4 | 0.04 | -96.98 | -98.67 | 131.52 | -0.45 | -2.64 | 78.85 | -4.67 | -14.11 |
| 21Q1 (6) | 0.67 | 1.09 | 10.9 | 43.04 | -27.88 | -56.85 | 94.35 | 6.37 | 410.28 | 1.25 | -26.91 | -79.21 | 132.12 | -1.65 | -7.87 | 82.71 | -9.21 | -10.87 |
| 20Q4 (5) | 0.66 | 1.22 | 6.83 | 59.68 | 4.32 | -23.48 | 88.70 | 2.78 | 582.31 | 1.70 | 14.64 | -90.04 | 134.34 | -0.27 | -6.77 | 91.10 | -2.11 | 1.87 |
| 20Q3 (4) | 0.66 | 1.49 | 0.0 | 57.21 | 5.48 | 0.0 | 86.30 | 83.62 | 0.0 | 1.49 | -47.58 | 0.0 | 134.70 | -0.29 | 0.0 | 93.06 | 1.37 | 0.0 |
| 20Q2 (3) | 0.65 | 6.8 | 0.0 | 54.24 | -45.62 | 0.0 | 47.00 | 154.19 | 0.0 | 2.84 | -52.66 | 0.0 | 135.09 | -5.79 | 0.0 | 91.80 | -1.08 | 0.0 |
| 20Q1 (2) | 0.60 | -2.63 | 0.0 | 99.74 | 27.89 | 0.0 | 18.49 | 42.23 | 0.0 | 5.99 | -64.98 | 0.0 | 143.40 | -0.49 | 0.0 | 92.80 | 3.77 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 77.99 | 0.0 | 0.0 | 13.00 | 0.0 | 0.0 | 17.11 | 0.0 | 0.0 | 144.10 | 0.0 | 0.0 | 89.43 | 0.0 | 0.0 |
