- 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) | 0.31 | -7.42 | 11.22 | -4.18 | 21.26 | -19.53 | 29.99 | -38.08 | 1.95 | 19.09 | 339.49 | 17.94 | 229.74 | 40.66 |
| 2022 (9) | 0.34 | -15.02 | 11.71 | -6.47 | 26.42 | -0.79 | 48.43 | -3.55 | 1.64 | -17.48 | 287.86 | 36.3 | 163.33 | 32.82 |
| 2021 (8) | 0.40 | -4.3 | 12.52 | -17.58 | 26.63 | 7.6 | 50.21 | 83.38 | 1.99 | -27.16 | 211.19 | 7.78 | 122.97 | -1.75 |
| 2020 (7) | 0.42 | -11.24 | 15.19 | -22.97 | 24.75 | -7.27 | 27.38 | -2.91 | 2.73 | 5.35 | 195.94 | 21.67 | 125.16 | 12.13 |
| 2019 (6) | 0.47 | 3.08 | 19.72 | 20.76 | 26.69 | -5.35 | 28.20 | 25.0 | 2.59 | -1.65 | 161.04 | -6.05 | 111.62 | 9.46 |
| 2018 (5) | 0.45 | -18.01 | 16.33 | -43.1 | 28.2 | -3.69 | 22.56 | 62.19 | 2.63 | -17.75 | 171.41 | 18.25 | 101.97 | -6.5 |
| 2017 (4) | 0.55 | -2.5 | 28.7 | -2.31 | 29.28 | -7.08 | 13.91 | -27.59 | 3.20 | 24.55 | 144.95 | 3.34 | 109.06 | -0.85 |
| 2016 (3) | 0.57 | 10.38 | 29.38 | 50.44 | 31.51 | -4.92 | 19.21 | -11.56 | 2.57 | 4.49 | 140.27 | -19.0 | 109.99 | -4.51 |
| 2015 (2) | 0.52 | -5.74 | 19.53 | -9.79 | 33.14 | -2.7 | 21.72 | 10.82 | 2.46 | -17.01 | 173.17 | 3.7 | 115.18 | 0.85 |
| 2014 (1) | 0.55 | -1.41 | 21.65 | 4.09 | 34.06 | -2.32 | 19.60 | 10.42 | 2.96 | 0 | 166.99 | -10.2 | 114.21 | -9.35 |
| 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) | 0.31 | -16.7 | -1.97 | 10.85 | -1.09 | -4.41 | 33.05 | -6.98 | -1.46 | 6.19 | 0.04 | -8.71 | 336.37 | 49.66 | -0.35 | 240.76 | 43.11 | 13.4 |
| 24Q2 (19) | 0.37 | 20.28 | -5.26 | 10.97 | -1.17 | -4.36 | 35.53 | -14.16 | 7.96 | 6.19 | 11.18 | -15.47 | 224.76 | -35.0 | 9.77 | 168.23 | -33.43 | 24.78 |
| 24Q1 (18) | 0.31 | -1.6 | -4.02 | 11.1 | -1.07 | -4.23 | 41.39 | 82.42 | 33.52 | 5.56 | -45.31 | -32.99 | 345.80 | 1.86 | 5.9 | 252.70 | 9.99 | 24.83 |
| 23Q4 (17) | 0.31 | -0.57 | -7.42 | 11.22 | -1.15 | -4.18 | 22.69 | -32.35 | -35.98 | 10.17 | 50.08 | 29.46 | 339.49 | 0.58 | 17.94 | 229.74 | 8.21 | 40.66 |
| 23Q3 (16) | 0.32 | -19.5 | -12.67 | 11.35 | -1.05 | -4.06 | 33.54 | 1.91 | -37.57 | 6.78 | -7.37 | 22.75 | 337.54 | 64.85 | 34.77 | 212.31 | 57.48 | 60.39 |
| 23Q2 (15) | 0.39 | 21.86 | -8.17 | 11.47 | -1.04 | -4.97 | 32.91 | 6.16 | -40.14 | 7.32 | -11.87 | 22.71 | 204.76 | -37.29 | 12.93 | 134.82 | -33.4 | 29.96 |
| 23Q1 (14) | 0.32 | -5.08 | -15.79 | 11.59 | -1.02 | -6.15 | 31.00 | -12.53 | -39.46 | 8.30 | 5.66 | 2.88 | 326.54 | 13.44 | 42.25 | 202.44 | 23.95 | 55.69 |
| 22Q4 (13) | 0.34 | -6.21 | -15.02 | 11.71 | -1.01 | -6.47 | 35.44 | -34.03 | -32.52 | 7.86 | 42.3 | 3.83 | 287.86 | 14.94 | 36.3 | 163.33 | 23.39 | 32.82 |
| 22Q3 (12) | 0.36 | -15.35 | -20.23 | 11.83 | -1.99 | -9.35 | 53.72 | -2.29 | -13.24 | 5.52 | -7.4 | -17.95 | 250.45 | 38.13 | 47.94 | 132.37 | 27.6 | 17.6 |
| 22Q2 (11) | 0.43 | 11.75 | 12.99 | 12.07 | -2.27 | -8.63 | 54.98 | 7.36 | 1.61 | 5.96 | -26.11 | -23.38 | 181.31 | -21.02 | -25.56 | 103.74 | -20.22 | -34.79 |
| 22Q1 (10) | 0.38 | -4.22 | -5.69 | 12.35 | -1.36 | -16.78 | 51.21 | -2.49 | 50.84 | 8.07 | 6.63 | -29.82 | 229.56 | 8.7 | 9.97 | 130.03 | 5.74 | -4.14 |
| 21Q4 (9) | 0.40 | -11.96 | -4.3 | 12.52 | -4.06 | -17.58 | 52.52 | -15.18 | 68.55 | 7.57 | 12.46 | -27.32 | 211.19 | 24.75 | 7.78 | 122.97 | 9.25 | -1.75 |
| 21Q3 (8) | 0.45 | 19.92 | -8.46 | 13.05 | -1.21 | -33.25 | 61.92 | 14.43 | 82.01 | 6.73 | -13.53 | -27.24 | 169.29 | -30.5 | 12.85 | 112.56 | -29.25 | 6.86 |
| 21Q2 (7) | 0.38 | -6.73 | -24.85 | 13.21 | -10.98 | -32.81 | 54.11 | 59.38 | 113.62 | 7.78 | -32.32 | -36.25 | 243.58 | 16.69 | 69.55 | 159.09 | 17.29 | 64.4 |
| 21Q1 (6) | 0.40 | -2.81 | -10.93 | 14.84 | -2.3 | -21.44 | 33.95 | 8.95 | 66.67 | 11.50 | 10.43 | -13.24 | 208.75 | 6.54 | 22.25 | 135.64 | 8.37 | 18.23 |
| 20Q4 (5) | 0.42 | -15.79 | -11.24 | 15.19 | -22.3 | -22.97 | 31.16 | -8.41 | 15.58 | 10.41 | 12.58 | 4.3 | 195.94 | 30.62 | 21.67 | 125.16 | 18.83 | 12.13 |
| 20Q3 (4) | 0.49 | -1.55 | 0.0 | 19.55 | -0.56 | 0.0 | 34.02 | 34.31 | 0.0 | 9.25 | -24.23 | 0.0 | 150.01 | 4.42 | 0.0 | 105.33 | 8.85 | 0.0 |
| 20Q2 (3) | 0.50 | 10.55 | 0.0 | 19.66 | 4.08 | 0.0 | 25.33 | 24.35 | 0.0 | 12.21 | -7.9 | 0.0 | 143.66 | -15.87 | 0.0 | 96.77 | -15.65 | 0.0 |
| 20Q1 (2) | 0.45 | -3.16 | 0.0 | 18.89 | -4.21 | 0.0 | 20.37 | -24.44 | 0.0 | 13.26 | 32.76 | 0.0 | 170.76 | 6.04 | 0.0 | 114.73 | 2.79 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 19.72 | 0.0 | 0.0 | 26.96 | 0.0 | 0.0 | 9.98 | 0.0 | 0.0 | 161.04 | 0.0 | 0.0 | 111.62 | 0.0 | 0.0 |
