- 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) | 0.56 | 1.38 | 353.02 | 21.0 | 243.8 | 9.83 | 2.32 | 5.45 | 21.56 | 1.31 | 101.88 | -3.72 | 79.46 | 2.24 |
| 2022 (9) | 0.56 | 1.59 | 291.76 | 8.84 | 221.97 | -17.76 | 2.20 | -51.33 | 21.28 | 113.81 | 105.82 | -8.15 | 77.72 | 3.63 |
| 2021 (8) | 0.55 | -5.11 | 268.06 | -16.12 | 269.92 | 33.37 | 4.52 | 155.37 | 9.95 | -63.32 | 115.21 | 44.17 | 75.00 | 36.04 |
| 2020 (7) | 0.58 | -4.41 | 319.59 | -11.32 | 202.39 | -7.59 | 1.77 | -31.66 | 27.13 | 36.75 | 79.91 | -22.34 | 55.13 | -9.24 |
| 2019 (6) | 0.60 | -3.85 | 360.38 | -17.06 | 219.01 | 10.63 | 2.59 | -29.62 | 19.84 | -9.33 | 102.90 | -23.35 | 60.74 | -29.64 |
| 2018 (5) | 0.63 | 0.63 | 434.52 | 4.38 | 197.96 | -5.18 | 3.68 | 50.2 | 21.88 | -44.0 | 134.24 | 28.79 | 86.33 | 69.57 |
| 2017 (4) | 0.62 | 1.2 | 416.27 | -1.75 | 208.77 | 5.87 | 2.45 | 13.95 | 39.07 | -18.59 | 104.23 | 0.32 | 50.91 | 18.51 |
| 2016 (3) | 0.62 | 2.14 | 423.67 | -9.07 | 197.2 | 1.69 | 2.15 | -20.66 | 47.99 | 53.05 | 103.90 | 11.24 | 42.96 | -20.77 |
| 2015 (2) | 0.60 | 8.08 | 465.93 | 7.0 | 193.93 | 1.78 | 2.71 | -46.12 | 31.36 | 149.02 | 93.40 | 50.69 | 54.22 | 69.97 |
| 2014 (1) | 0.56 | 8.36 | 435.45 | 36.54 | 190.54 | 5.93 | 5.03 | -35.68 | 12.59 | 0 | 61.98 | -2.65 | 31.90 | -34.5 |
| 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) | 0.57 | 0.48 | 1.48 | 386.68 | 2.05 | 7.72 | 1.18 | -48.92 | -58.6 | 435.81 | 611.68 | 402.86 | 119.92 | 14.25 | 23.43 | 99.22 | 23.79 | 28.26 |
| 24Q2 (19) | 0.57 | -0.67 | -0.02 | 378.92 | 1.7 | 32.68 | 2.31 | -56.82 | -19.51 | 61.24 | 127.06 | -19.49 | 104.96 | 8.21 | -5.8 | 80.15 | 9.06 | 1.24 |
| 24Q1 (18) | 0.57 | 0.96 | 1.73 | 372.59 | 5.54 | 30.33 | 5.35 | 8816.67 | 48.2 | 26.97 | -75.45 | -46.7 | 97.00 | -4.79 | -8.95 | 73.49 | -7.51 | -4.47 |
| 23Q4 (17) | 0.56 | 0.71 | 1.38 | 353.02 | -1.66 | 21.0 | 0.06 | -97.89 | -84.21 | 109.85 | 26.75 | -11.13 | 101.88 | 4.86 | -3.72 | 79.46 | 2.71 | 2.24 |
| 23Q3 (16) | 0.56 | -1.01 | 0.54 | 358.97 | 25.7 | 22.47 | 2.85 | -0.7 | 38.35 | 86.67 | 13.94 | -74.44 | 97.16 | -12.8 | -18.74 | 77.36 | -2.29 | -10.48 |
| 23Q2 (15) | 0.57 | 1.07 | 2.71 | 285.58 | -0.11 | 5.73 | 2.87 | -20.5 | 137.19 | 76.06 | 50.31 | -85.49 | 111.42 | 4.58 | 16.44 | 79.17 | 2.91 | 31.71 |
| 23Q1 (14) | 0.56 | 0.61 | 1.45 | 285.89 | -2.01 | 4.51 | 3.61 | 850.0 | -41.01 | 50.60 | -59.06 | 73.04 | 106.54 | 0.68 | 4.15 | 76.93 | -1.02 | 22.01 |
| 22Q4 (13) | 0.56 | -0.13 | 1.59 | 291.76 | -0.46 | 8.84 | 0.38 | -81.55 | -92.95 | 123.61 | -63.54 | 308.08 | 105.82 | -11.49 | -8.15 | 77.72 | -10.07 | 3.63 |
| 22Q3 (12) | 0.56 | 1.13 | -2.13 | 293.1 | 8.52 | -2.86 | 2.06 | 70.25 | -59.53 | 339.07 | -35.33 | 830.39 | 119.56 | 24.95 | 38.52 | 86.42 | 43.77 | 85.17 |
| 22Q2 (11) | 0.55 | -0.16 | -4.61 | 270.1 | -1.26 | -14.38 | 1.21 | -80.23 | -69.98 | 524.29 | 1692.78 | 1087.88 | 95.69 | -6.45 | 18.14 | 60.11 | -4.66 | 24.45 |
| 22Q1 (10) | 0.55 | 0.75 | -4.22 | 273.55 | 2.05 | -12.48 | 6.12 | 13.54 | 66.76 | 29.24 | -3.46 | -47.06 | 102.29 | -11.21 | 26.66 | 63.05 | -15.93 | 28.94 |
| 21Q4 (9) | 0.55 | -3.78 | -5.11 | 268.06 | -11.16 | -16.12 | 5.39 | 5.89 | 250.0 | 30.29 | -16.88 | -41.58 | 115.21 | 33.48 | 44.17 | 75.00 | 60.7 | 36.04 |
| 21Q3 (8) | 0.57 | -1.44 | -6.06 | 301.72 | -4.36 | -14.67 | 5.09 | 26.3 | 111.2 | 36.44 | -17.43 | -56.0 | 86.31 | 6.56 | 3.27 | 46.67 | -3.37 | -3.21 |
| 21Q2 (7) | 0.58 | 0.24 | -6.19 | 315.46 | 0.93 | -9.51 | 4.03 | 9.81 | 44.96 | 44.14 | -20.1 | -37.47 | 81.00 | 0.3 | -22.0 | 48.30 | -1.23 | -19.62 |
| 21Q1 (6) | 0.58 | -0.19 | -5.11 | 312.56 | -2.2 | -12.45 | 3.67 | 138.31 | 664.58 | 55.24 | 6.53 | 0 | 80.76 | 1.06 | -19.68 | 48.90 | -11.3 | -15.22 |
| 20Q4 (5) | 0.58 | -4.74 | -4.41 | 319.59 | -9.61 | -11.32 | 1.54 | -36.1 | 77.01 | 51.85 | -37.4 | 0 | 79.91 | -4.39 | -22.34 | 55.13 | 14.33 | -9.24 |
| 20Q3 (4) | 0.61 | -1.58 | 0.0 | 353.58 | 1.42 | 0.0 | 2.41 | -13.31 | 0.0 | 82.83 | 17.35 | 0.0 | 83.58 | -19.52 | 0.0 | 48.22 | -19.75 | 0.0 |
| 20Q2 (3) | 0.62 | 1.4 | 0.0 | 348.63 | -2.35 | 0.0 | 2.78 | 479.17 | 0.0 | 70.58 | 0 | 0.0 | 103.85 | 3.28 | 0.0 | 60.09 | 4.18 | 0.0 |
| 20Q1 (2) | 0.61 | 0.55 | 0.0 | 357.01 | -0.94 | 0.0 | 0.48 | -44.83 | 0.0 | 0.00 | 0 | 0.0 | 100.55 | -2.28 | 0.0 | 57.68 | -5.04 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 360.38 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 102.90 | 0.0 | 0.0 | 60.74 | 0.0 | 0.0 |
