- 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) | 0.15 | 2.57 | 3.14 | -5.71 | 7.7 | -24.58 | 12.36 | 17.71 | 3.15 | -45.78 | 624.47 | -26.67 | 540.86 | -20.5 |
| 2022 (9) | 0.15 | -16.62 | 3.33 | -3.2 | 10.21 | -25.26 | 10.50 | -38.09 | 5.81 | -11.21 | 851.64 | 21.92 | 680.31 | 33.65 |
| 2021 (8) | 0.18 | -5.64 | 3.44 | 44.54 | 13.66 | -17.36 | 16.96 | -62.68 | 6.55 | 315.72 | 698.53 | 33.19 | 509.02 | 18.96 |
| 2020 (7) | 0.19 | 27.87 | 2.38 | 138.0 | 16.53 | 2.99 | 45.44 | 208.07 | 1.58 | 137.88 | 524.47 | -9.11 | 427.88 | -12.46 |
| 2019 (6) | 0.15 | -54.13 | 1.0 | -90.59 | 16.05 | -20.54 | 14.75 | 45.32 | 0.66 | -83.31 | 577.06 | 219.47 | 488.80 | 214.66 |
| 2018 (5) | 0.32 | -2.02 | 10.63 | -3.28 | 20.2 | -13.34 | 10.15 | 109.28 | 3.97 | -53.88 | 180.63 | -8.79 | 155.34 | -6.86 |
| 2017 (4) | 0.33 | -4.44 | 10.99 | 12.26 | 23.31 | -36.14 | 4.85 | 0 | 8.60 | 196.26 | 198.03 | 2.1 | 166.78 | 4.61 |
| 2016 (3) | 0.34 | 14.59 | 9.79 | 91.96 | 36.5 | -36.98 | -24.78 | 0 | 2.90 | 0.0 | 193.95 | -18.36 | 159.43 | -9.27 |
| 2015 (2) | 0.30 | -24.96 | 5.1 | -44.63 | 57.92 | -23.78 | 14.64 | -5.85 | 2.90 | -33.87 | 237.57 | 12.9 | 175.72 | 21.67 |
| 2014 (1) | 0.40 | 5.48 | 9.21 | 25.65 | 75.99 | -12.96 | 15.55 | -9.54 | 4.39 | 0 | 210.42 | -0.44 | 144.42 | -6.72 |
| 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) | 0.14 | -18.89 | -12.54 | 2.29 | -24.42 | -28.21 | 38.38 | 62.35 | 100.21 | 4.54 | -19.85 | -38.79 | 902.78 | 55.09 | 46.97 | 809.58 | 73.63 | 53.65 |
| 24Q2 (19) | 0.17 | 9.64 | 0.36 | 3.03 | -1.62 | -6.77 | 23.64 | 13.16 | 66.13 | 5.67 | -11.46 | -47.81 | 582.09 | -19.41 | -15.23 | 466.26 | -19.38 | -19.2 |
| 24Q1 (18) | 0.15 | 1.78 | 13.77 | 3.08 | -1.91 | -6.67 | 20.89 | 929.06 | 50.4 | 6.40 | -13.74 | -60.65 | 722.29 | 15.66 | -35.01 | 578.31 | 6.92 | -36.74 |
| 23Q4 (17) | 0.15 | -3.37 | 2.57 | 3.14 | -1.57 | -5.71 | 2.03 | -89.41 | 133.89 | 7.42 | 0.0 | -9.58 | 624.47 | 1.66 | -26.67 | 540.86 | 2.65 | -20.5 |
| 23Q3 (16) | 0.16 | -6.93 | 0.96 | 3.19 | -1.85 | -5.34 | 19.17 | 34.72 | -5.05 | 7.42 | -31.66 | -9.58 | 614.27 | -10.54 | -31.17 | 526.89 | -8.69 | -25.06 |
| 23Q2 (15) | 0.17 | 24.3 | 4.13 | 3.25 | -1.52 | -4.13 | 14.23 | 2.45 | -19.6 | 10.86 | -33.24 | -43.21 | 686.64 | -38.22 | -2.65 | 577.02 | -36.88 | 6.74 |
| 23Q1 (14) | 0.14 | -8.24 | -14.05 | 3.3 | -0.9 | -3.23 | 13.89 | 331.89 | 16.14 | 16.26 | 98.21 | -60.57 | 1111.42 | 30.5 | 39.01 | 914.20 | 34.38 | 57.04 |
| 22Q4 (13) | 0.15 | -4.88 | -16.62 | 3.33 | -1.19 | -3.2 | -5.99 | -129.67 | -124.96 | 8.21 | 0.0 | -68.06 | 851.64 | -4.57 | 21.92 | 680.31 | -3.23 | 33.65 |
| 22Q3 (12) | 0.16 | -4.01 | -15.16 | 3.37 | -0.59 | -2.88 | 20.19 | 14.07 | -27.69 | 8.21 | -57.08 | -38.4 | 892.45 | 26.53 | 33.52 | 703.05 | 30.05 | 48.54 |
| 22Q2 (11) | 0.16 | 2.59 | -11.23 | 3.39 | -0.59 | -2.59 | 17.70 | 47.99 | 156.07 | 19.12 | -53.65 | 185.34 | 705.34 | -11.78 | 1.17 | 540.60 | -7.13 | 2.04 |
| 22Q1 (10) | 0.16 | -10.99 | -17.58 | 3.41 | -0.87 | -2.01 | 11.96 | -50.17 | -75.79 | 41.25 | 60.55 | 515.67 | 799.54 | 14.46 | 25.01 | 582.13 | 14.36 | 18.42 |
| 21Q4 (9) | 0.18 | -3.22 | -5.64 | 3.44 | -0.86 | 44.54 | 24.00 | -14.04 | -55.15 | 25.69 | 92.89 | 279.8 | 698.53 | 4.51 | 33.19 | 509.02 | 7.55 | 18.96 |
| 21Q3 (8) | 0.18 | 0.44 | -6.86 | 3.47 | -0.29 | 45.8 | 27.92 | 188.44 | -65.84 | 13.32 | 98.81 | 319.44 | 668.39 | -4.13 | 39.9 | 473.30 | -10.67 | 17.64 |
| 21Q2 (7) | 0.18 | -4.75 | -3.79 | 3.48 | 0.0 | 46.22 | -31.57 | -163.89 | -212.71 | 6.70 | 0.0 | -40.88 | 697.21 | 9.01 | 33.92 | 529.81 | 7.77 | 17.37 |
| 21Q1 (6) | 0.19 | 1.91 | 15.69 | 3.48 | 46.22 | 46.22 | 49.41 | -7.66 | 149.67 | 6.70 | -0.96 | -52.14 | 639.58 | 21.95 | -10.85 | 491.60 | 14.89 | -20.76 |
| 20Q4 (5) | 0.19 | -4.47 | 27.87 | 2.38 | 0.0 | 138.0 | 53.51 | -34.53 | -9.37 | 6.76 | 113.02 | 718.53 | 524.47 | 9.78 | -9.11 | 427.88 | 6.35 | -12.46 |
| 20Q3 (4) | 0.20 | 3.74 | 0.0 | 2.38 | 0.0 | 0.0 | 81.73 | 191.79 | 0.0 | 3.18 | -71.98 | 0.0 | 477.76 | -8.23 | 0.0 | 402.34 | -10.87 | 0.0 |
| 20Q2 (3) | 0.19 | 14.54 | 0.0 | 2.38 | 0.0 | 0.0 | 28.01 | 41.54 | 0.0 | 11.33 | -19.05 | 0.0 | 520.61 | -27.43 | 0.0 | 451.40 | -27.24 | 0.0 |
| 20Q1 (2) | 0.17 | 12.64 | 0.0 | 2.38 | 138.0 | 0.0 | 19.79 | -66.48 | 0.0 | 14.00 | 1594.0 | 0.0 | 717.38 | 24.32 | 0.0 | 620.37 | 26.92 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 59.04 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 577.06 | 0.0 | 0.0 | 488.80 | 0.0 | 0.0 |
