- 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) | 0.39 | 0.76 | 15.93 | 11.24 | 85.61 | 11.85 | 13.23 | -35.49 | 0.91 | -39.55 | 184.57 | -10.81 | 149.38 | -6.77 |
| 2022 (9) | 0.38 | 4.32 | 14.32 | -7.55 | 76.54 | 18.14 | 20.51 | -7.7 | 1.50 | -38.57 | 206.94 | 0.42 | 160.23 | -2.29 |
| 2021 (8) | 0.37 | -7.4 | 15.49 | -10.98 | 64.79 | 17.74 | 22.22 | 63.62 | 2.44 | 130.92 | 206.08 | 24.44 | 163.98 | 20.96 |
| 2020 (7) | 0.40 | 28.14 | 17.4 | 53.57 | 55.03 | -10.51 | 13.58 | 12.98 | 1.06 | -18.29 | 165.61 | -22.33 | 135.56 | -24.12 |
| 2019 (6) | 0.31 | -18.7 | 11.33 | -40.84 | 61.49 | -14.98 | 12.02 | 77.81 | 1.30 | -59.09 | 213.22 | 15.24 | 178.66 | 15.47 |
| 2018 (5) | 0.38 | -10.68 | 19.15 | -10.81 | 72.32 | 0.72 | 6.76 | 0 | 3.17 | 0 | 185.03 | 2.65 | 154.73 | 6.42 |
| 2017 (4) | 0.43 | 12.49 | 21.47 | 8.05 | 71.8 | 18.21 | -8.64 | 0 | 0.00 | 0 | 180.25 | 7.82 | 145.39 | 3.86 |
| 2016 (3) | 0.38 | -1.71 | 19.87 | 364.25 | 60.74 | -17.73 | 1.94 | -1.02 | 0.00 | 0 | 167.18 | -44.35 | 139.98 | -47.31 |
| 2015 (2) | 0.39 | -6.72 | 4.28 | -40.8 | 73.83 | -34.23 | 1.96 | -95.01 | 0.00 | 0 | 300.40 | 18.14 | 265.67 | 15.7 |
| 2014 (1) | 0.41 | 8.3 | 7.23 | -40.93 | 112.26 | 17.08 | 39.25 | 74.52 | 0.00 | 0 | 254.27 | 71.7 | 229.61 | 88.98 |
| 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) | 0.47 | 3.36 | 16.17 | 32.43 | 30.56 | 83.74 | 14.13 | 16.11 | -20.75 | 3.90 | 88.05 | 168.54 | 164.80 | 8.81 | -5.8 | 137.24 | 9.84 | -4.66 |
| 24Q2 (19) | 0.45 | -1.44 | 9.14 | 24.84 | -2.7 | 40.18 | 12.17 | 48.41 | -6.46 | 2.07 | -53.22 | -11.63 | 151.46 | 3.19 | -10.33 | 124.94 | 2.75 | -9.0 |
| 24Q1 (18) | 0.46 | 18.76 | 14.55 | 25.53 | 60.26 | 60.97 | 8.20 | -46.19 | 48.55 | 4.43 | 42.72 | -46.63 | 146.78 | -20.47 | -16.86 | 121.60 | -18.6 | -12.79 |
| 23Q4 (17) | 0.39 | -3.98 | 0.76 | 15.93 | -9.75 | 11.24 | 15.24 | -14.53 | -37.67 | 3.10 | 113.87 | -20.11 | 184.57 | 5.5 | -10.81 | 149.38 | 3.77 | -6.77 |
| 23Q3 (16) | 0.40 | -2.9 | 7.3 | 17.65 | -0.4 | 27.53 | 17.83 | 37.05 | -11.34 | 1.45 | -38.12 | -76.31 | 174.95 | 3.58 | -16.69 | 143.95 | 4.84 | -11.84 |
| 23Q2 (15) | 0.41 | 3.44 | 6.01 | 17.72 | 11.73 | 10.82 | 13.01 | 135.69 | -20.82 | 2.34 | -71.74 | -68.17 | 168.90 | -4.33 | -15.81 | 137.30 | -1.53 | -13.48 |
| 23Q1 (14) | 0.40 | 4.46 | 2.12 | 15.86 | 10.75 | -9.78 | 5.52 | -77.42 | -71.38 | 8.30 | 113.62 | -13.22 | 176.54 | -14.69 | -9.5 | 139.44 | -12.98 | -11.77 |
| 22Q4 (13) | 0.38 | 2.27 | 4.32 | 14.32 | 3.47 | -7.55 | 24.45 | 21.58 | -17.15 | 3.88 | -36.57 | -62.23 | 206.94 | -1.46 | 0.42 | 160.23 | -1.87 | -2.29 |
| 22Q3 (12) | 0.38 | -4.07 | -0.61 | 13.84 | -13.45 | -13.72 | 20.11 | 22.4 | -31.9 | 6.12 | -16.85 | 148.01 | 210.01 | 4.68 | 18.85 | 163.28 | 2.89 | 15.2 |
| 22Q2 (11) | 0.39 | -0.36 | 3.03 | 15.99 | -9.04 | 9.52 | 16.43 | -14.83 | -24.84 | 7.36 | -22.97 | 49.12 | 200.62 | 2.85 | 13.18 | 158.69 | 0.41 | 10.46 |
| 22Q1 (10) | 0.39 | 6.72 | 1.74 | 17.58 | 13.49 | 15.2 | 19.29 | -34.63 | 50.59 | 9.56 | -7.02 | 34.67 | 195.07 | -5.34 | 11.19 | 158.04 | -3.62 | 10.59 |
| 21Q4 (9) | 0.37 | -2.57 | -7.4 | 15.49 | -3.43 | -10.98 | 29.51 | -0.07 | 67.96 | 10.28 | 316.46 | 337.23 | 206.08 | 16.63 | 24.44 | 163.98 | 15.7 | 20.96 |
| 21Q3 (8) | 0.38 | -0.55 | 6.16 | 16.04 | 9.86 | 15.15 | 29.53 | 35.09 | -26.21 | 2.47 | -50.01 | 8.76 | 176.70 | -0.32 | 5.9 | 141.73 | -1.34 | 9.52 |
| 21Q2 (7) | 0.38 | -1.61 | 22.06 | 14.6 | -4.33 | 16.89 | 21.86 | 70.65 | 999.59 | 4.94 | -30.44 | -84.32 | 177.26 | 1.04 | -11.15 | 143.66 | 0.53 | -11.74 |
| 21Q1 (6) | 0.39 | -2.87 | 17.88 | 15.26 | -12.3 | 18.39 | 12.81 | -27.09 | 225.95 | 7.10 | 201.89 | -77.46 | 175.44 | 5.94 | -12.36 | 142.90 | 5.41 | -12.59 |
| 20Q4 (5) | 0.40 | 11.7 | 28.14 | 17.4 | 24.91 | 53.57 | 17.57 | -56.1 | 10.99 | 2.35 | 3.59 | -42.4 | 165.61 | -0.75 | -22.33 | 135.56 | 4.75 | -24.12 |
| 20Q3 (4) | 0.36 | 14.35 | 0.0 | 13.93 | 11.53 | 0.0 | 40.02 | 1746.91 | 0.0 | 2.27 | -92.79 | 0.0 | 166.86 | -16.36 | 0.0 | 129.41 | -20.49 | 0.0 |
| 20Q2 (3) | 0.31 | -4.98 | 0.0 | 12.49 | -3.1 | 0.0 | -2.43 | -161.83 | 0.0 | 31.50 | 0.0 | 0.0 | 199.50 | -0.34 | 0.0 | 162.76 | -0.44 | 0.0 |
| 20Q1 (2) | 0.33 | 5.58 | 0.0 | 12.89 | 13.77 | 0.0 | 3.93 | -75.17 | 0.0 | 31.50 | 671.43 | 0.0 | 200.18 | -6.12 | 0.0 | 163.48 | -8.5 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 11.33 | 0.0 | 0.0 | 15.83 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 213.22 | 0.0 | 0.0 | 178.66 | 0.0 | 0.0 |
