- 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) | 0.28 | -2.3 | 2.61 | -52.97 | 178.45 | -10.27 | 178.37 | 392.33 | 0.00 | -34.96 | 265.30 | 5.38 | 170.19 | 7.3 |
| 2022 (9) | 0.28 | -26.34 | 5.55 | -78.6 | 198.88 | -20.52 | 36.23 | -31.25 | 0.01 | -79.74 | 251.75 | 35.25 | 158.61 | 35.15 |
| 2021 (8) | 0.38 | -5.77 | 25.94 | -38.62 | 250.22 | 15.64 | 52.70 | 83.05 | 0.04 | -56.7 | 186.13 | 8.4 | 117.36 | 10.68 |
| 2020 (7) | 0.41 | 3.51 | 42.26 | 11.39 | 216.37 | 3.2 | 28.79 | 77.5 | 0.08 | 80.26 | 171.71 | 1.53 | 106.04 | -7.16 |
| 2019 (6) | 0.39 | -2.45 | 37.94 | 19.42 | 209.67 | -12.96 | 16.22 | 60.28 | 0.05 | -29.5 | 169.12 | -2.96 | 114.22 | -11.13 |
| 2018 (5) | 0.40 | -21.09 | 31.77 | -67.02 | 240.89 | -11.8 | 10.12 | -19.1 | 0.07 | 0 | 174.27 | 32.87 | 128.52 | 68.13 |
| 2017 (4) | 0.51 | -4.27 | 96.34 | 630.96 | 273.11 | -6.94 | 12.51 | -26.93 | 0.00 | 0 | 131.16 | -33.84 | 76.44 | -44.26 |
| 2016 (3) | 0.53 | 3.35 | 13.18 | 5.52 | 293.47 | 1.67 | 17.12 | -11.93 | 0.00 | 0 | 198.25 | -11.64 | 137.14 | -11.68 |
| 2015 (2) | 0.52 | 6.76 | 12.49 | 14.8 | 288.66 | -5.57 | 19.44 | -30.74 | 0.00 | -88.45 | 224.36 | 31.5 | 155.28 | 11.67 |
| 2014 (1) | 0.48 | -8.51 | 10.88 | -84.29 | 305.69 | 23.63 | 28.07 | 69.92 | 0.02 | 0 | 170.61 | -6.73 | 139.05 | -8.78 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.34 | 22.28 | 14.5 | 7.57 | 176.28 | 8311.11 | 248.62 | -21.59 | -21.49 | 0.01 | -22.54 | -62.28 | 216.31 | -19.76 | -11.27 | 145.12 | -22.09 | -5.44 |
| 24Q1 (19) | 0.28 | 0.76 | 8.63 | 2.74 | 4.98 | 1270.0 | 317.07 | 274.43 | 154.86 | 0.01 | -80.84 | -51.61 | 269.57 | 1.61 | -4.64 | 186.26 | 9.44 | 5.05 |
| 23Q4 (18) | 0.28 | -3.46 | -2.3 | 2.61 | -3.69 | -52.97 | 84.68 | -69.3 | 2780.27 | 0.05 | 185.21 | 132.24 | 265.30 | 7.24 | 5.38 | 170.19 | 6.7 | 7.3 |
| 23Q3 (17) | 0.29 | -3.73 | -8.59 | 2.71 | 2911.11 | -76.99 | 275.80 | -12.9 | 567.47 | 0.02 | -10.89 | -18.57 | 247.38 | 1.47 | 10.51 | 159.51 | 3.94 | 13.38 |
| 23Q2 (16) | 0.30 | 16.0 | -22.58 | 0.09 | -55.0 | -99.53 | 316.66 | 154.53 | 724.42 | 0.02 | -0.65 | -87.64 | 243.79 | -13.76 | 31.54 | 153.47 | -13.44 | 42.37 |
| 23Q1 (15) | 0.26 | -9.37 | -30.44 | 0.2 | -96.4 | -99.31 | 124.41 | 4131.63 | 124.4 | 0.02 | -8.03 | -86.48 | 282.70 | 12.29 | 45.99 | 177.30 | 11.78 | 49.85 |
| 22Q4 (14) | 0.28 | -9.68 | -26.34 | 5.55 | -52.89 | -78.6 | 2.94 | -92.88 | -90.0 | 0.02 | 0.0 | -91.99 | 251.75 | 12.46 | 35.25 | 158.61 | 12.74 | 35.15 |
| 22Q3 (13) | 0.31 | -18.47 | -24.36 | 11.78 | -38.9 | -67.0 | 41.32 | 7.58 | -41.54 | 0.02 | -86.48 | -84.77 | 223.86 | 20.79 | 30.36 | 140.69 | 30.51 | 29.14 |
| 22Q2 (12) | 0.38 | 4.24 | -2.74 | 19.28 | -33.24 | -46.96 | 38.41 | -30.72 | -43.35 | 0.16 | 8.7 | 12.27 | 185.33 | -4.3 | 2.16 | 107.80 | -8.89 | -5.02 |
| 22Q1 (11) | 0.37 | -4.04 | -6.95 | 28.88 | 11.33 | -23.05 | 55.44 | 88.57 | 25.91 | 0.14 | -45.54 | -33.2 | 193.65 | 4.04 | 7.69 | 118.32 | 0.82 | 9.79 |
| 21Q4 (10) | 0.38 | -7.25 | -5.77 | 25.94 | -27.34 | -38.62 | 29.40 | -58.4 | 15.57 | 0.27 | 90.29 | -17.37 | 186.13 | 8.39 | 8.4 | 117.36 | 7.73 | 10.68 |
| 21Q3 (9) | 0.41 | 4.84 | 4.05 | 35.7 | -1.79 | -3.64 | 70.68 | 4.25 | 32.14 | 0.14 | -0.33 | 168.24 | 171.73 | -5.34 | 0.1 | 108.94 | -4.02 | -2.11 |
| 21Q2 (8) | 0.39 | -0.28 | -3.02 | 36.35 | -3.14 | -10.4 | 67.80 | 53.99 | 73.4 | 0.14 | -35.32 | 88.97 | 181.42 | 0.88 | 10.05 | 113.50 | 5.32 | -2.47 |
| 21Q1 (7) | 0.40 | -2.82 | -1.54 | 37.53 | -11.19 | -20.67 | 44.03 | 73.07 | 581.58 | 0.22 | -32.63 | -56.05 | 179.83 | 4.73 | 7.77 | 107.77 | 1.63 | 2.3 |
| 20Q4 (6) | 0.41 | 2.41 | 3.51 | 42.26 | 14.06 | 12.54 | 25.44 | -52.44 | 40.79 | 0.32 | 517.68 | 89.15 | 171.71 | 0.09 | 1.53 | 106.04 | -4.72 | -6.36 |
| 20Q3 (5) | 0.40 | -2.29 | 0.28 | 37.05 | -8.68 | -8.95 | 53.49 | 36.8 | 185.58 | 0.05 | -29.78 | -63.88 | 171.55 | 4.06 | 3.81 | 111.29 | -4.37 | -6.46 |
| 20Q2 (4) | 0.41 | 1.24 | 0.0 | 40.57 | -14.25 | 0.0 | 39.10 | 505.26 | 0.0 | 0.07 | -84.96 | 0.0 | 164.85 | -1.2 | 0.0 | 116.38 | 10.47 | 0.0 |
| 20Q1 (3) | 0.40 | 2.16 | 0.0 | 47.31 | 25.99 | 0.0 | 6.46 | -64.25 | 0.0 | 0.49 | 189.91 | 0.0 | 166.86 | -1.34 | 0.0 | 105.35 | -6.97 | 0.0 |
| 19Q4 (2) | 0.39 | -0.78 | 0.0 | 37.55 | -7.72 | 0.0 | 18.07 | -3.52 | 0.0 | 0.17 | 17.94 | 0.0 | 169.12 | 2.34 | 0.0 | 113.24 | -4.82 | 0.0 |
| 19Q3 (1) | 0.40 | 0.0 | 0.0 | 40.69 | 0.0 | 0.0 | 18.73 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 165.26 | 0.0 | 0.0 | 118.97 | 0.0 | 0.0 |
