- 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) | 0.43 | -25.38 | 8.54 | -49.62 | 129.15 | -8.16 | 38.27 | 15.58 | 0.16 | -39.41 | 202.85 | 42.1 | 152.75 | 55.17 |
| 2022 (9) | 0.57 | -7.67 | 16.95 | -32.44 | 140.63 | 3.69 | 33.11 | 52.02 | 0.26 | -78.42 | 142.75 | 6.15 | 98.44 | 7.5 |
| 2021 (8) | 0.62 | 11.05 | 25.09 | 110.66 | 135.62 | 6.11 | 21.78 | -53.46 | 1.22 | 100.13 | 134.48 | -10.25 | 91.57 | -15.47 |
| 2020 (7) | 0.56 | 1.29 | 11.91 | 3.84 | 127.81 | 9.61 | 46.80 | 43.82 | 0.61 | 88.92 | 149.84 | 4.99 | 108.33 | -0.49 |
| 2019 (6) | 0.55 | 2.49 | 11.47 | 7.5 | 116.6 | -2.55 | 32.54 | -26.21 | 0.32 | -11.16 | 142.72 | 0.18 | 108.86 | 11.04 |
| 2018 (5) | 0.54 | 2.32 | 10.67 | 11.61 | 119.65 | 9.3 | 44.10 | -28.99 | 0.36 | -25.34 | 142.47 | -4.37 | 98.04 | -6.91 |
| 2017 (4) | 0.53 | 2.15 | 9.56 | 23.51 | 109.47 | 2.39 | 62.10 | 34.65 | 0.49 | -12.94 | 148.98 | -2.86 | 105.32 | -8.52 |
| 2016 (3) | 0.52 | 10.27 | 7.74 | 66.81 | 106.91 | 5.76 | 46.12 | -46.18 | 0.56 | 0 | 153.36 | -6.01 | 115.13 | -0.12 |
| 2015 (2) | 0.47 | 1.74 | 4.64 | -6.64 | 101.09 | 6.04 | 85.70 | 26.72 | 0.00 | 0 | 163.17 | -0.2 | 115.27 | 5.58 |
| 2014 (1) | 0.46 | 1.5 | 4.97 | -13.72 | 95.33 | 15.47 | 67.63 | 11.8 | 0.00 | 0 | 163.50 | 1.98 | 109.18 | -1.75 |
| 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 | -8.72 | 2.85 | 16.81 | 18.55 | 25.45 | 38.02 | -49.43 | -7.4 | 1.45 | -0.63 | 99.87 | 187.05 | 8.89 | -2.61 | 144.50 | 8.6 | 0.01 |
| 24Q2 (19) | 0.52 | 22.3 | -6.58 | 14.18 | 50.69 | 16.04 | 75.19 | 23.67 | 75.51 | 1.46 | 183.14 | 93.95 | 171.78 | -16.88 | -7.53 | 133.06 | -15.31 | -0.95 |
| 24Q1 (18) | 0.42 | -1.17 | -18.43 | 9.41 | 10.19 | -48.47 | 60.80 | 66.94 | 91.86 | 0.52 | -42.42 | -56.32 | 206.67 | 1.88 | 29.01 | 157.12 | 2.86 | 48.34 |
| 23Q4 (17) | 0.43 | -6.78 | -25.38 | 8.54 | -36.27 | -49.62 | 36.42 | -11.3 | 25.93 | 0.89 | 23.38 | -12.69 | 202.85 | 5.62 | 42.1 | 152.75 | 5.72 | 55.17 |
| 23Q3 (16) | 0.46 | -17.09 | -22.56 | 13.4 | 9.66 | -43.2 | 41.06 | -4.15 | 7.32 | 0.73 | -3.58 | -18.02 | 192.06 | 3.39 | 40.24 | 144.49 | 7.56 | 55.12 |
| 23Q2 (15) | 0.55 | 6.79 | -8.38 | 12.22 | -33.08 | -46.8 | 42.84 | 35.18 | 6.97 | 0.75 | -36.24 | -60.95 | 185.77 | 15.96 | 33.3 | 134.34 | 26.83 | 49.87 |
| 23Q1 (14) | 0.52 | -9.59 | -12.05 | 18.26 | 7.73 | -21.7 | 31.69 | 9.58 | 29.88 | 1.18 | 15.11 | -66.32 | 160.20 | 12.22 | 13.58 | 105.92 | 7.6 | 15.72 |
| 22Q4 (13) | 0.57 | -3.26 | -7.67 | 16.95 | -28.15 | -32.44 | 28.92 | -24.41 | -7.87 | 1.02 | 15.84 | -65.96 | 142.75 | 4.24 | 6.15 | 98.44 | 5.68 | 7.5 |
| 22Q3 (12) | 0.59 | -1.9 | -5.67 | 23.59 | 2.7 | -0.88 | 38.26 | -4.47 | 71.65 | 0.88 | -54.07 | -83.83 | 136.95 | -1.73 | 4.95 | 93.15 | 3.92 | 7.96 |
| 22Q2 (11) | 0.60 | 2.51 | 3.48 | 22.97 | -1.5 | 20.14 | 40.05 | 64.14 | 254.42 | 1.93 | -45.0 | -72.58 | 139.36 | -1.19 | -3.86 | 89.64 | -2.06 | -6.73 |
| 22Q1 (10) | 0.59 | -5.09 | 5.61 | 23.32 | -7.05 | 76.4 | 24.40 | -22.27 | 23.48 | 3.50 | 16.33 | -37.35 | 141.04 | 4.88 | -6.43 | 91.53 | -0.04 | -11.1 |
| 21Q4 (9) | 0.62 | -1.16 | 11.05 | 25.09 | 5.42 | 110.66 | 31.39 | 40.83 | -20.05 | 3.01 | -44.96 | -11.97 | 134.48 | 3.06 | -10.25 | 91.57 | 6.13 | -15.47 |
| 21Q3 (8) | 0.63 | 7.61 | 11.32 | 23.8 | 24.48 | 82.52 | 22.29 | 97.26 | -57.18 | 5.47 | -22.13 | 144.13 | 130.49 | -9.98 | -10.21 | 86.28 | -10.23 | -21.4 |
| 21Q2 (7) | 0.58 | 4.62 | 3.29 | 19.12 | 44.63 | 120.28 | 11.30 | -42.81 | -85.1 | 7.03 | 25.68 | 1085.01 | 144.95 | -3.83 | 1.29 | 96.11 | -6.65 | -11.03 |
| 21Q1 (6) | 0.56 | -0.2 | 10.1 | 13.22 | 11.0 | 34.21 | 19.76 | -49.67 | -4.68 | 5.59 | 63.44 | 146.53 | 150.73 | 0.59 | -2.99 | 102.96 | -4.96 | -12.39 |
| 20Q4 (5) | 0.56 | -0.92 | 1.29 | 11.91 | -8.67 | 3.84 | 39.26 | -24.57 | 3.75 | 3.42 | 52.63 | 237.44 | 149.84 | 3.11 | 4.99 | 108.33 | -1.31 | -0.49 |
| 20Q3 (4) | 0.56 | -0.16 | 0.0 | 13.04 | 50.23 | 0.0 | 52.05 | -31.35 | 0.0 | 2.24 | 277.98 | 0.0 | 145.32 | 1.54 | 0.0 | 109.77 | 1.61 | 0.0 |
| 20Q2 (3) | 0.57 | 11.52 | 0.0 | 8.68 | -11.88 | 0.0 | 75.82 | 265.75 | 0.0 | 0.59 | -73.85 | 0.0 | 143.11 | -7.89 | 0.0 | 108.03 | -8.08 | 0.0 |
| 20Q1 (2) | 0.51 | -8.19 | 0.0 | 9.85 | -14.12 | 0.0 | 20.73 | -45.22 | 0.0 | 2.27 | 123.71 | 0.0 | 155.37 | 8.86 | 0.0 | 117.52 | 7.96 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 11.47 | 0.0 | 0.0 | 37.84 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 142.72 | 0.0 | 0.0 | 108.86 | 0.0 | 0.0 |
