- 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) | 0.37 | -7.32 | 22.11 | -35.18 | 126.39 | 35.95 | 10.60 | 16.23 | 5.21 | 810.16 | 263.23 | 9.37 | 213.27 | 17.03 |
| 2022 (9) | 0.40 | 13.87 | 34.11 | 6.06 | 92.97 | 32.8 | 9.12 | -89.78 | 0.57 | 0.0 | 240.67 | -25.13 | 182.23 | -35.47 |
| 2021 (8) | 0.35 | -17.04 | 32.16 | 2.71 | 70.01 | 7.66 | 89.24 | -14.38 | 0.57 | -7.28 | 321.45 | -26.71 | 282.40 | -30.32 |
| 2020 (7) | 0.43 | -25.33 | 31.31 | 9.9 | 65.03 | 17.66 | 104.23 | 2869.52 | 0.62 | -97.21 | 438.58 | 236.13 | 405.26 | 297.24 |
| 2019 (6) | 0.57 | 5.95 | 28.49 | 15.44 | 55.27 | 15.22 | 3.51 | 2.93 | 22.14 | -27.86 | 130.48 | -46.13 | 102.02 | -46.7 |
| 2018 (5) | 0.54 | 2.88 | 24.68 | 19.46 | 47.97 | 6.32 | 3.41 | 114.47 | 30.70 | -25.68 | 242.20 | 12.21 | 191.42 | 13.21 |
| 2017 (4) | 0.52 | -13.59 | 20.66 | -35.4 | 45.12 | -8.4 | 1.59 | -67.48 | 41.30 | 338.53 | 215.85 | 68.38 | 169.08 | 57.5 |
| 2016 (3) | 0.61 | -2.8 | 31.98 | -18.19 | 49.26 | 4.21 | 4.89 | -63.67 | 9.42 | 356.87 | 128.19 | 33.92 | 107.35 | 29.78 |
| 2015 (2) | 0.62 | -22.21 | 39.09 | -6.93 | 47.27 | -27.4 | 13.46 | 0 | 2.06 | 0 | 95.72 | 7.7 | 82.72 | 14.29 |
| 2014 (1) | 0.80 | 20.4 | 42.0 | 23.42 | 65.11 | 7.0 | -17.14 | 0 | 0.00 | 0 | 88.88 | -11.63 | 72.38 | -7.21 |
| 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) | 0.40 | -16.09 | 0.5 | 27.81 | -2.01 | -10.43 | 26.92 | 139.08 | 152.53 | 6.20 | -79.11 | -71.03 | 225.25 | 26.8 | -4.65 | 155.77 | 33.43 | -15.4 |
| 24Q2 (19) | 0.48 | 31.36 | 9.42 | 28.38 | 21.8 | -15.26 | 11.26 | -20.76 | -6.09 | 29.70 | 18.17 | 24.92 | 177.64 | -28.17 | -19.84 | 116.74 | -41.37 | -28.86 |
| 24Q1 (18) | 0.37 | -1.98 | -17.62 | 23.3 | 5.38 | -32.64 | 14.21 | -37.54 | 760.93 | 25.14 | 253.54 | -92.5 | 247.31 | -6.05 | 10.24 | 199.11 | -6.64 | 22.85 |
| 23Q4 (17) | 0.37 | -6.97 | -7.32 | 22.11 | -28.79 | -35.18 | 22.75 | 113.41 | 422.99 | 7.11 | -66.8 | -97.88 | 263.23 | 11.43 | 9.37 | 213.27 | 15.83 | 17.03 |
| 23Q3 (16) | 0.40 | -8.65 | 1.98 | 31.05 | -7.29 | -8.92 | 10.66 | -11.09 | -44.25 | 21.41 | -9.94 | 51.73 | 236.23 | 6.6 | -21.55 | 184.13 | 12.21 | -22.36 |
| 23Q2 (15) | 0.44 | -1.1 | 12.32 | 33.49 | -3.18 | -7.97 | 11.99 | 657.67 | 56.53 | 23.78 | -92.9 | 3178.84 | 221.61 | -1.22 | -23.25 | 164.09 | 1.25 | -30.77 |
| 23Q1 (14) | 0.44 | 10.27 | 13.17 | 34.59 | 1.41 | -0.89 | -2.15 | -149.43 | -141.27 | 335.00 | 0.0 | 46099.25 | 224.34 | -6.79 | -15.4 | 162.07 | -11.06 | -27.94 |
| 22Q4 (13) | 0.40 | 2.36 | 13.87 | 34.11 | 0.06 | 6.06 | 4.35 | -77.25 | -98.01 | 335.00 | 2273.74 | 46099.25 | 240.67 | -20.07 | -25.13 | 182.23 | -23.16 | -35.47 |
| 22Q3 (12) | 0.39 | 0.61 | -1.35 | 34.09 | -6.32 | 2.5 | 19.12 | 149.61 | 253.7 | 14.11 | 1846.26 | 823.12 | 301.11 | 4.28 | 11.87 | 237.17 | 0.07 | 1.82 |
| 22Q2 (11) | 0.39 | -0.36 | 4.57 | 36.39 | 4.27 | 38.52 | 7.66 | 47.02 | 140.25 | 0.73 | 0.0 | -52.57 | 288.75 | 8.89 | -7.97 | 237.01 | 5.38 | -15.56 |
| 22Q1 (10) | 0.39 | 10.96 | 14.86 | 34.9 | 8.52 | 22.59 | 5.21 | -97.62 | -96.24 | 0.73 | 0.0 | -52.57 | 265.18 | -17.51 | -35.86 | 224.92 | -20.35 | -40.59 |
| 21Q4 (9) | 0.35 | -11.33 | -17.04 | 32.16 | -3.31 | 2.71 | 218.78 | 1858.68 | -47.82 | 0.73 | -52.57 | 21.11 | 321.45 | 19.42 | -26.71 | 282.40 | 21.23 | -30.32 |
| 21Q3 (8) | 0.40 | 6.65 | -30.65 | 33.26 | 26.61 | 9.05 | -12.44 | 34.63 | -1409.47 | 1.53 | 0.0 | -99.36 | 269.17 | -14.21 | 107.55 | 232.94 | -17.01 | 146.76 |
| 21Q2 (7) | 0.37 | 9.45 | -36.47 | 26.27 | -7.73 | -12.61 | -19.03 | -113.73 | -334.47 | 1.53 | 0.0 | -99.36 | 313.74 | -24.12 | 143.87 | 280.67 | -25.87 | 184.42 |
| 21Q1 (6) | 0.34 | -19.85 | -39.9 | 28.47 | -9.07 | -5.26 | 138.65 | -66.93 | 3383.67 | 1.53 | 155.34 | -99.36 | 413.45 | -5.73 | 200.12 | 378.60 | -6.58 | 253.9 |
| 20Q4 (5) | 0.43 | -25.87 | -25.33 | 31.31 | 2.66 | 9.9 | 419.28 | 44034.74 | 9279.87 | 0.60 | -99.75 | -99.68 | 438.58 | 238.18 | 236.13 | 405.26 | 329.3 | 297.82 |
| 20Q3 (4) | 0.58 | -2.29 | 0.0 | 30.5 | 1.46 | 0.0 | 0.95 | 121.69 | 0.0 | 238.00 | 0.0 | 0.0 | 129.69 | 0.81 | 0.0 | 94.40 | -4.34 | 0.0 |
| 20Q2 (3) | 0.59 | 3.53 | 0.0 | 30.06 | 0.03 | 0.0 | -4.38 | -210.05 | 0.0 | 238.00 | 0.0 | 0.0 | 128.65 | -6.61 | 0.0 | 98.68 | -7.76 | 0.0 |
| 20Q1 (2) | 0.57 | -0.42 | 0.0 | 30.05 | 5.48 | 0.0 | 3.98 | -10.96 | 0.0 | 238.00 | 27.96 | 0.0 | 137.76 | 5.58 | 0.0 | 106.98 | 5.02 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 28.49 | 0.0 | 0.0 | 4.47 | 0.0 | 0.0 | 186.00 | 0.0 | 0.0 | 130.48 | 0.0 | 0.0 | 101.87 | 0.0 | 0.0 |
