- 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) | 0.33 | -7.33 | 31.26 | -1.98 | 186.76 | -15.37 | 86.16 | -26.96 | 0.25 | 9.05 | 187.34 | -2.12 | 120.43 | -2.34 |
| 2022 (9) | 0.35 | -1.48 | 31.89 | -10.45 | 220.67 | 25.49 | 117.97 | -0.96 | 0.23 | -34.11 | 191.39 | 3.7 | 123.31 | 4.58 |
| 2021 (8) | 0.36 | -14.06 | 35.61 | -36.32 | 175.84 | 13.2 | 119.11 | 126.88 | 0.35 | -66.54 | 184.56 | 14.74 | 117.91 | 12.23 |
| 2020 (7) | 0.42 | -0.31 | 55.92 | 16.43 | 155.33 | 11.67 | 52.50 | 18.54 | 1.03 | -20.78 | 160.85 | -4.68 | 105.06 | -4.67 |
| 2019 (6) | 0.42 | 14.12 | 48.03 | 73.14 | 139.1 | -17.84 | 44.29 | -57.87 | 1.31 | 70.22 | 168.74 | -23.83 | 110.21 | -30.89 |
| 2018 (5) | 0.37 | -5.56 | 27.74 | 0.87 | 169.31 | 13.62 | 105.13 | -23.84 | 0.77 | 84.86 | 221.54 | 8.73 | 159.46 | -0.03 |
| 2017 (4) | 0.39 | -7.72 | 27.5 | 15.55 | 149.01 | 28.19 | 138.04 | 178.53 | 0.42 | -47.8 | 203.76 | -14.17 | 159.51 | -15.23 |
| 2016 (3) | 0.42 | 3.57 | 23.8 | 38.69 | 116.24 | 19.93 | 49.56 | 27.01 | 0.80 | -28.91 | 237.39 | -23.29 | 188.16 | -23.25 |
| 2015 (2) | 0.41 | 8.72 | 17.16 | 45.18 | 96.92 | -5.97 | 39.02 | -21.44 | 1.12 | 94.8 | 309.47 | -3.27 | 245.16 | -3.91 |
| 2014 (1) | 0.37 | 17.84 | 11.82 | -26.72 | 103.07 | 1.34 | 49.67 | -50.66 | 0.57 | 0 | 319.94 | 39.41 | 255.13 | 47.25 |
| 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) | 0.33 | -13.76 | -8.95 | 40.68 | 68.52 | -0.15 | 127.72 | -46.11 | 31.75 | 1.27 | 22.53 | 205.63 | 198.45 | 20.63 | 18.21 | 125.61 | 16.25 | 23.29 |
| 24Q2 (19) | 0.38 | -4.01 | -1.35 | 24.14 | -18.56 | 65.23 | 237.02 | 122.89 | 61.4 | 1.04 | -12.45 | 108.51 | 164.51 | 9.89 | 6.37 | 108.05 | 10.57 | 18.23 |
| 24Q1 (18) | 0.40 | 21.16 | -2.34 | 29.64 | -5.18 | 86.77 | 106.34 | 127.17 | 10.09 | 1.19 | -4.08 | 83.46 | 149.71 | -20.09 | 1.37 | 97.72 | -18.86 | 12.92 |
| 23Q4 (17) | 0.33 | -9.23 | -7.33 | 31.26 | -23.27 | -1.98 | 46.81 | -51.71 | -25.84 | 1.24 | 197.03 | -8.21 | 187.34 | 11.59 | -2.12 | 120.43 | 18.21 | -2.34 |
| 23Q3 (16) | 0.36 | -6.55 | -6.33 | 40.74 | 178.85 | -19.26 | 96.94 | -33.99 | -27.53 | 0.42 | -16.41 | -43.23 | 167.88 | 8.55 | -3.97 | 101.88 | 11.48 | 0.74 |
| 23Q2 (15) | 0.39 | -4.97 | -8.16 | 14.61 | -7.94 | -45.12 | 146.85 | 52.03 | -26.03 | 0.50 | -22.97 | -34.11 | 154.66 | 4.73 | 1.16 | 91.39 | 5.6 | -2.74 |
| 23Q1 (14) | 0.41 | 14.97 | -9.21 | 15.87 | -50.24 | -50.22 | 96.59 | 53.03 | -8.46 | 0.65 | -52.01 | -59.19 | 147.68 | -22.84 | 4.92 | 86.54 | -29.82 | -1.1 |
| 22Q4 (13) | 0.35 | -8.26 | -1.48 | 31.89 | -36.8 | -10.45 | 63.12 | -52.81 | -24.8 | 1.35 | 83.71 | -38.61 | 191.39 | 9.48 | 3.7 | 123.31 | 21.93 | 4.58 |
| 22Q3 (12) | 0.39 | -8.37 | 6.56 | 50.46 | 89.56 | 16.37 | 133.76 | -32.62 | 51.0 | 0.73 | -2.98 | -63.49 | 174.82 | 14.34 | -4.18 | 101.13 | 7.63 | -13.28 |
| 22Q2 (11) | 0.42 | -6.06 | 7.16 | 26.62 | -16.5 | -9.18 | 198.52 | 88.13 | 166.9 | 0.76 | -52.29 | -77.2 | 152.89 | 8.62 | -7.15 | 93.96 | 7.38 | -15.5 |
| 22Q1 (10) | 0.45 | 24.76 | 8.54 | 31.88 | -10.47 | -24.76 | 105.52 | 25.71 | -49.17 | 1.59 | -27.81 | 91.46 | 140.76 | -23.73 | -14.5 | 87.50 | -25.79 | -25.25 |
| 21Q4 (9) | 0.36 | -0.77 | -14.06 | 35.61 | -17.87 | -36.32 | 83.94 | -5.24 | 37.02 | 2.20 | 9.27 | -37.18 | 184.56 | 1.16 | 14.74 | 117.91 | 1.11 | 12.23 |
| 21Q3 (8) | 0.36 | -7.85 | -16.2 | 43.36 | 47.94 | -30.5 | 88.58 | 19.09 | 46.73 | 2.01 | -39.42 | -61.85 | 182.45 | 10.8 | 6.11 | 116.62 | 4.88 | 6.19 |
| 21Q2 (7) | 0.39 | -4.85 | -11.36 | 29.31 | -30.82 | -38.24 | 74.38 | -64.17 | 46.36 | 3.32 | 300.67 | -26.28 | 164.67 | 0.02 | 4.28 | 111.19 | -5.01 | 14.87 |
| 21Q1 (6) | 0.41 | -1.22 | -8.56 | 42.37 | -24.23 | -12.8 | 207.60 | 238.88 | 424.37 | 0.83 | -76.31 | -85.49 | 164.63 | 2.35 | 6.11 | 117.06 | 11.42 | 21.24 |
| 20Q4 (5) | 0.42 | -3.25 | -0.31 | 55.92 | -10.37 | 16.43 | 61.26 | 1.47 | 21.35 | 3.50 | -33.65 | -12.7 | 160.85 | -6.45 | -4.68 | 105.06 | -4.33 | -4.67 |
| 20Q3 (4) | 0.43 | -2.53 | 0.0 | 62.39 | 31.46 | 0.0 | 60.37 | 18.79 | 0.0 | 5.28 | 17.07 | 0.0 | 171.94 | 8.88 | 0.0 | 109.82 | 13.45 | 0.0 |
| 20Q2 (3) | 0.44 | -1.84 | 0.0 | 47.46 | -2.33 | 0.0 | 50.82 | 28.37 | 0.0 | 4.51 | -21.12 | 0.0 | 157.91 | 1.78 | 0.0 | 96.80 | 0.26 | 0.0 |
| 20Q1 (2) | 0.45 | 7.69 | 0.0 | 48.59 | 1.17 | 0.0 | 39.59 | -21.57 | 0.0 | 5.71 | 42.48 | 0.0 | 155.15 | -8.05 | 0.0 | 96.55 | -12.39 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 48.03 | 0.0 | 0.0 | 50.48 | 0.0 | 0.0 | 4.01 | 0.0 | 0.0 | 168.74 | 0.0 | 0.0 | 110.21 | 0.0 | 0.0 |
