- 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) | 0.75 | -0.04 | 502.92 | -19.8 | 5147.46 | -4.98 | 2.58 | -23.21 | 0.49 | -76.69 | 113.53 | -6.89 | 72.66 | -16.02 |
| 2022 (9) | 0.75 | -3.02 | 627.05 | -5.2 | 5417.51 | 4.24 | 3.36 | -70.6 | 2.09 | 261.1 | 121.93 | 5.76 | 86.52 | 9.46 |
| 2021 (8) | 0.77 | 5.82 | 661.46 | 58.38 | 5197.32 | 2.25 | 11.43 | 5.74 | 0.58 | -51.32 | 115.29 | -6.59 | 79.04 | -13.08 |
| 2020 (7) | 0.73 | 3.5 | 417.63 | 41.49 | 5082.94 | 1.47 | 10.81 | 130.0 | 1.19 | 68.97 | 123.43 | 3.06 | 90.93 | 1.92 |
| 2019 (6) | 0.70 | -2.02 | 295.17 | -16.32 | 5009.53 | -1.17 | 4.70 | -16.07 | 0.70 | 34.42 | 119.77 | 0.36 | 89.22 | 2.23 |
| 2018 (5) | 0.72 | 0.25 | 352.72 | -13.93 | 5068.84 | 8.42 | 5.60 | -10.4 | 0.52 | -10.67 | 119.34 | 1.26 | 87.27 | 7.5 |
| 2017 (4) | 0.72 | 7.41 | 409.81 | 115.07 | 4675.12 | 9.11 | 6.25 | -51.29 | 0.59 | -18.56 | 117.85 | -0.85 | 81.18 | -7.6 |
| 2016 (3) | 0.67 | 4.06 | 190.55 | -1.74 | 4284.66 | 8.34 | 12.83 | 44.81 | 0.72 | -64.48 | 118.86 | -12.11 | 87.86 | -14.92 |
| 2015 (2) | 0.64 | -4.28 | 193.93 | -39.66 | 3954.7 | -9.21 | 8.86 | 1.37 | 2.03 | 1333.48 | 135.24 | 13.37 | 103.27 | 12.9 |
| 2014 (1) | 0.67 | -5.71 | 321.4 | -17.08 | 4356.0 | -5.53 | 8.74 | -39.64 | 0.14 | 0 | 119.29 | -4.45 | 91.47 | -3.09 |
| 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) | 0.79 | 1.01 | 3.64 | 678.95 | 9.8 | 29.25 | 2.55 | 4.51 | -13.27 | 3.71 | -23.35 | 122.26 | 110.97 | -1.99 | -1.29 | 66.74 | -11.29 | -16.45 |
| 24Q2 (19) | 0.78 | 2.34 | 3.4 | 618.35 | 22.25 | 47.82 | 2.44 | 6.09 | -5.79 | 4.84 | -30.67 | 129.19 | 113.22 | -0.26 | 1.02 | 75.23 | 2.03 | -4.9 |
| 24Q1 (18) | 0.77 | 2.28 | 0.45 | 505.8 | 0.57 | 10.72 | 2.30 | -15.75 | 14.43 | 6.98 | 363.41 | 105.74 | 113.51 | -0.02 | 1.48 | 73.73 | 1.47 | -5.78 |
| 23Q4 (17) | 0.75 | -1.98 | -0.04 | 502.92 | -4.26 | -19.8 | 2.73 | -7.14 | 40.72 | 1.51 | -9.75 | -83.65 | 113.53 | 0.99 | -6.89 | 72.66 | -9.04 | -16.02 |
| 23Q3 (16) | 0.76 | 0.78 | -2.5 | 525.31 | 25.58 | -28.42 | 2.94 | 13.51 | -23.44 | 1.67 | -20.96 | -77.58 | 112.42 | 0.3 | -5.07 | 79.88 | 0.97 | 4.42 |
| 23Q2 (15) | 0.76 | -0.59 | -5.29 | 418.3 | -8.43 | -48.08 | 2.59 | 28.86 | -43.7 | 2.11 | -37.76 | -20.19 | 112.08 | 0.2 | 0.39 | 79.11 | 1.1 | 7.79 |
| 23Q1 (14) | 0.76 | 1.79 | -4.35 | 456.83 | -27.15 | -37.38 | 2.01 | 3.61 | -74.26 | 3.39 | -63.18 | 26.68 | 111.86 | -8.26 | -0.34 | 78.25 | -9.56 | 8.51 |
| 22Q4 (13) | 0.75 | -4.39 | -3.02 | 627.05 | -14.55 | -5.2 | 1.94 | -49.48 | -75.0 | 9.21 | 23.78 | 254.79 | 121.93 | 2.96 | 5.76 | 86.52 | 13.1 | 9.46 |
| 22Q3 (12) | 0.78 | -2.1 | -0.6 | 733.84 | -8.92 | 13.77 | 3.84 | -16.52 | -81.17 | 7.44 | 181.42 | 41.74 | 118.43 | 6.07 | -1.64 | 76.50 | 4.24 | -5.24 |
| 22Q2 (11) | 0.80 | 0.39 | 4.02 | 805.67 | 10.44 | 61.99 | 4.60 | -41.1 | -46.14 | 2.64 | -1.22 | -79.47 | 111.65 | -0.53 | -8.45 | 73.39 | 1.78 | -11.03 |
| 22Q1 (10) | 0.80 | 3.21 | 4.98 | 729.54 | 10.29 | 67.66 | 7.81 | 0.64 | -17.44 | 2.68 | 3.11 | -51.35 | 112.24 | -2.65 | -3.61 | 72.11 | -8.77 | -14.1 |
| 21Q4 (9) | 0.77 | -2.01 | 5.82 | 661.46 | 2.55 | 58.38 | 7.76 | -61.94 | 57.72 | 2.60 | -50.55 | -73.29 | 115.29 | -4.24 | -6.59 | 79.04 | -2.09 | -13.08 |
| 21Q3 (8) | 0.79 | 2.44 | 5.12 | 645.01 | 29.69 | 33.6 | 20.39 | 138.76 | 113.96 | 5.25 | -59.24 | 203.02 | 120.40 | -1.27 | 3.82 | 80.73 | -2.13 | -4.45 |
| 21Q2 (7) | 0.77 | 1.32 | -0.35 | 497.36 | 14.3 | -15.9 | 8.54 | -9.73 | 17.63 | 12.88 | 134.08 | 536.98 | 121.95 | 4.73 | 7.49 | 82.49 | -1.74 | 2.38 |
| 21Q1 (6) | 0.76 | 4.04 | 5.02 | 435.14 | 4.19 | 68.24 | 9.46 | 92.28 | -56.94 | 5.50 | -43.38 | 336.33 | 116.44 | -5.66 | -1.65 | 83.95 | -7.68 | 12.32 |
| 20Q4 (5) | 0.73 | -2.65 | 3.5 | 417.63 | -13.49 | 41.49 | 4.92 | -48.37 | -6.64 | 9.72 | 460.95 | 246.2 | 123.43 | 6.43 | 3.06 | 90.93 | 7.62 | 1.92 |
| 20Q3 (4) | 0.75 | -2.89 | 0.0 | 482.78 | -18.36 | 0.0 | 9.53 | 31.27 | 0.0 | 1.73 | -14.32 | 0.0 | 115.97 | 2.22 | 0.0 | 84.49 | 4.87 | 0.0 |
| 20Q2 (3) | 0.77 | 6.78 | 0.0 | 591.38 | 128.65 | 0.0 | 7.26 | -66.95 | 0.0 | 2.02 | 60.35 | 0.0 | 113.45 | -4.17 | 0.0 | 80.57 | 7.8 | 0.0 |
| 20Q1 (2) | 0.72 | 2.54 | 0.0 | 258.64 | -12.38 | 0.0 | 21.97 | 316.89 | 0.0 | 1.26 | -55.08 | 0.0 | 118.39 | -1.15 | 0.0 | 74.74 | -16.23 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 295.17 | 0.0 | 0.0 | 5.27 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 119.77 | 0.0 | 0.0 | 89.22 | 0.0 | 0.0 |
