- 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 | -12.03 | 11.64 | -36.6 | 70.77 | -5.17 | 103.30 | -2.19 | 0.69 | -7.9 | 487.48 | 22.68 | 394.12 | 29.96 |
| 2022 (9) | 0.35 | 0.89 | 18.36 | 27.68 | 74.63 | -0.49 | 105.61 | -43.74 | 0.74 | 70.49 | 397.37 | 3.68 | 303.26 | 10.09 |
| 2021 (8) | 0.35 | 6.67 | 14.38 | 69.98 | 75.0 | 26.69 | 187.71 | -8.96 | 0.44 | 77.72 | 383.25 | -2.75 | 275.46 | -13.76 |
| 2020 (7) | 0.33 | 27.24 | 8.46 | 713.46 | 59.2 | 1.82 | 206.18 | -31.31 | 0.25 | 0 | 394.09 | -18.51 | 319.42 | -21.99 |
| 2019 (6) | 0.26 | -3.62 | 1.04 | -40.57 | 58.14 | -3.42 | 300.15 | -21.7 | 0.00 | 0 | 483.59 | 13.83 | 409.48 | 22.26 |
| 2018 (5) | 0.27 | 1.42 | 1.75 | 0.0 | 60.2 | 3.31 | 383.34 | -26.82 | 0.10 | -26.42 | 424.85 | 4.3 | 334.92 | 6.75 |
| 2017 (4) | 0.26 | -16.49 | 1.75 | -42.62 | 58.27 | 7.75 | 523.85 | -13.9 | 0.14 | -16.96 | 407.35 | 32.31 | 313.73 | 56.83 |
| 2016 (3) | 0.31 | 18.92 | 3.05 | 89.44 | 54.08 | 5.71 | 608.39 | 157.43 | 0.17 | 0 | 307.88 | -19.36 | 200.05 | -19.21 |
| 2015 (2) | 0.26 | -1.05 | 1.61 | -58.61 | 51.16 | 12.29 | 236.33 | 37.14 | 0.00 | 0 | 381.80 | 0.05 | 247.63 | -7.15 |
| 2014 (1) | 0.27 | 2.9 | 3.89 | 11.46 | 45.56 | 6.7 | 172.33 | 40.84 | 0.00 | 0 | 381.60 | 6.58 | 266.69 | 15.39 |
| 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) | 0.36 | -1.71 | 15.09 | 22.38 | 58.5 | 67.51 | 62.37 | -58.6 | -48.68 | 1.91 | 14.62 | -39.99 | 301.91 | 0.51 | -42.4 | 242.01 | -1.31 | -43.0 |
| 24Q2 (19) | 0.37 | 19.68 | 4.22 | 14.12 | 7.38 | 18.16 | 150.65 | 20.09 | 43.14 | 1.67 | -28.11 | -52.16 | 300.37 | -31.68 | -26.75 | 245.21 | -30.85 | -25.63 |
| 24Q1 (18) | 0.31 | -0.13 | 1.59 | 13.15 | 12.97 | 13.66 | 125.45 | 15.89 | 49.77 | 2.32 | -6.08 | -31.28 | 439.65 | -9.81 | -22.39 | 354.63 | -10.02 | -18.21 |
| 23Q4 (17) | 0.31 | -2.04 | -12.03 | 11.64 | -12.87 | -36.6 | 108.25 | -10.92 | 203.22 | 2.47 | -22.46 | -59.18 | 487.48 | -6.99 | 22.68 | 394.12 | -7.18 | 29.96 |
| 23Q3 (16) | 0.31 | -10.99 | -9.84 | 13.36 | 11.8 | -32.35 | 121.52 | 15.46 | 3.9 | 3.18 | -8.63 | 23.02 | 524.11 | 27.81 | 25.01 | 424.61 | 28.78 | 39.21 |
| 23Q2 (15) | 0.35 | 16.66 | -8.07 | 11.95 | 3.28 | -15.31 | 105.25 | 25.66 | -32.14 | 3.48 | 3.28 | 38.88 | 410.07 | -27.61 | 19.74 | 329.71 | -23.96 | 28.06 |
| 23Q1 (14) | 0.30 | -13.52 | -2.83 | 11.57 | -36.98 | 3.21 | 83.76 | 134.62 | -50.83 | 3.37 | -44.22 | 70.17 | 566.48 | 42.56 | 12.23 | 433.60 | 42.98 | 16.32 |
| 22Q4 (13) | 0.35 | 0.4 | 0.89 | 18.36 | -7.04 | 27.68 | 35.70 | -69.48 | -73.32 | 6.05 | 133.71 | 214.67 | 397.37 | -5.22 | 3.68 | 303.26 | -0.58 | 10.09 |
| 22Q3 (12) | 0.35 | -9.24 | -8.58 | 19.75 | 39.97 | 1.33 | 116.96 | -24.6 | -47.73 | 2.59 | 3.15 | 63.4 | 419.24 | 22.42 | 33.97 | 305.02 | 18.47 | 36.05 |
| 22Q2 (11) | 0.38 | 23.31 | 16.68 | 14.11 | 25.87 | 25.42 | 155.11 | -8.95 | -39.19 | 2.51 | 26.55 | 109.05 | 342.46 | -32.15 | -13.83 | 257.47 | -30.93 | -12.48 |
| 22Q1 (10) | 0.31 | -10.21 | -0.38 | 11.21 | -22.04 | 26.95 | 170.35 | 27.32 | 1.19 | 1.98 | 3.15 | 116.31 | 504.73 | 31.7 | 17.18 | 372.75 | 35.32 | 15.93 |
| 21Q4 (9) | 0.35 | -9.02 | 6.67 | 14.38 | -26.22 | 69.98 | 133.80 | -40.21 | -20.88 | 1.92 | 21.36 | 141.92 | 383.25 | 22.47 | -2.75 | 275.46 | 22.87 | -13.76 |
| 21Q3 (8) | 0.38 | 15.83 | 20.1 | 19.49 | 73.24 | 136.53 | 223.78 | -12.26 | -7.77 | 1.58 | 31.96 | 0 | 312.94 | -21.26 | -9.83 | 224.19 | -23.79 | -21.99 |
| 21Q2 (7) | 0.33 | 5.28 | 3.78 | 11.25 | 27.41 | 772.09 | 255.06 | 51.51 | 6.39 | 1.20 | 30.94 | 0 | 397.42 | -7.73 | 14.2 | 294.18 | -8.5 | 2.53 |
| 21Q1 (6) | 0.31 | -3.84 | 26.61 | 8.83 | 4.37 | 563.91 | 168.35 | -0.46 | -7.45 | 0.92 | 15.37 | 0 | 430.72 | 9.29 | -18.55 | 321.52 | 0.66 | -26.35 |
| 20Q4 (5) | 0.33 | 2.43 | 27.24 | 8.46 | 2.67 | 713.46 | 169.12 | -30.3 | -67.34 | 0.79 | 0 | 0 | 394.09 | 13.55 | -18.51 | 319.42 | 11.14 | -21.99 |
| 20Q3 (4) | 0.32 | 0.09 | 0.0 | 8.24 | 538.76 | 0.0 | 242.63 | 1.2 | 0.0 | 0.00 | 0 | 0.0 | 347.05 | -0.27 | 0.0 | 287.40 | 0.16 | 0.0 |
| 20Q2 (3) | 0.32 | 28.43 | 0.0 | 1.29 | -3.01 | 0.0 | 239.75 | 31.8 | 0.0 | 0.00 | 0 | 0.0 | 348.00 | -34.19 | 0.0 | 286.93 | -34.27 | 0.0 |
| 20Q1 (2) | 0.25 | -3.37 | 0.0 | 1.33 | 27.88 | 0.0 | 181.90 | -64.88 | 0.0 | 0.00 | 0 | 0.0 | 528.80 | 9.35 | 0.0 | 436.56 | 6.61 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 517.87 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 483.59 | 0.0 | 0.0 | 409.48 | 0.0 | 0.0 |
