- 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) | 0.44 | -6.25 | 25.23 | -14.91 | 74.2 | -5.51 | 16.39 | -37.47 | 2.03 | -17.01 | 210.59 | -1.32 | 189.28 | -0.57 |
| 2022 (9) | 0.46 | 0.09 | 29.65 | 10.88 | 78.53 | 12.39 | 26.21 | -23.09 | 2.44 | -29.37 | 213.40 | -27.02 | 190.36 | -27.96 |
| 2021 (8) | 0.46 | 3.87 | 26.74 | 16.72 | 69.87 | 9.77 | 34.08 | 34.65 | 3.46 | -5.29 | 292.41 | -1.2 | 264.24 | -3.0 |
| 2020 (7) | 0.45 | -0.56 | 22.91 | -5.6 | 63.65 | -15.91 | 25.31 | 17.01 | 3.65 | 7.64 | 295.97 | 6.54 | 272.40 | 8.86 |
| 2019 (6) | 0.45 | 4.69 | 24.27 | 23.2 | 75.69 | -13.91 | 21.63 | -19.26 | 3.39 | 13.63 | 277.81 | 2.86 | 250.22 | 6.19 |
| 2018 (5) | 0.43 | 2.22 | 19.7 | 23.28 | 87.92 | -14.52 | 26.79 | -11.41 | 2.99 | 32.28 | 270.09 | 10.96 | 235.64 | 11.28 |
| 2017 (4) | 0.42 | 1.18 | 15.98 | -3.97 | 102.86 | -14.32 | 30.24 | 7.39 | 2.26 | -5.19 | 243.42 | -1.41 | 211.75 | 2.07 |
| 2016 (3) | 0.41 | 0.51 | 16.64 | -7.35 | 120.05 | 8.0 | 28.16 | -11.25 | 2.38 | 55.42 | 246.89 | 15.58 | 207.45 | 10.21 |
| 2015 (2) | 0.41 | 11.06 | 17.96 | 58.1 | 111.16 | 4.53 | 31.73 | -24.02 | 1.53 | 43.99 | 213.61 | -4.39 | 188.23 | -2.99 |
| 2014 (1) | 0.37 | -8.27 | 11.36 | -6.58 | 106.34 | -21.08 | 41.76 | 14.07 | 1.06 | 0 | 223.42 | 13.56 | 194.03 | 9.94 |
| 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) | 0.39 | 0.39 | -14.39 | 26.88 | 24.79 | 0.07 | 18.89 | -1.82 | -10.73 | 3.52 | -13.16 | -22.71 | 214.75 | -6.52 | 17.56 | 195.73 | -6.18 | 18.19 |
| 24Q2 (19) | 0.39 | -1.86 | -11.27 | 21.54 | 17.77 | 2.77 | 19.24 | 19.06 | 19.28 | 4.05 | -18.75 | 2.91 | 229.74 | 6.22 | 33.17 | 208.63 | 7.96 | 36.86 |
| 24Q1 (18) | 0.39 | -9.72 | -8.37 | 18.29 | -27.51 | -9.41 | 16.16 | 1.0 | 35.91 | 4.99 | -33.08 | 17.69 | 216.28 | 2.7 | 27.19 | 193.24 | 2.09 | 32.04 |
| 23Q4 (17) | 0.44 | -3.76 | -6.25 | 25.23 | -6.07 | -14.91 | 16.00 | -24.39 | -13.33 | 7.45 | 63.72 | -49.43 | 210.59 | 15.28 | -1.32 | 189.28 | 14.3 | -0.57 |
| 23Q3 (16) | 0.45 | 4.05 | -4.84 | 26.86 | 28.15 | -15.72 | 21.16 | 31.18 | -44.82 | 4.55 | 15.61 | 50.21 | 182.68 | 5.9 | 6.7 | 165.60 | 8.63 | 8.31 |
| 23Q2 (15) | 0.43 | 1.35 | -8.14 | 20.96 | 3.81 | -20.3 | 16.13 | 35.66 | -35.01 | 3.94 | -7.09 | -26.88 | 172.51 | 1.45 | 3.31 | 152.44 | 4.16 | 6.1 |
| 23Q1 (14) | 0.43 | -7.62 | -9.63 | 20.19 | -31.91 | -24.33 | 11.89 | -35.59 | -55.28 | 4.24 | -71.25 | -16.67 | 170.05 | -20.31 | -4.23 | 146.35 | -23.12 | -6.34 |
| 22Q4 (13) | 0.46 | -2.31 | 0.09 | 29.65 | -6.97 | 10.88 | 18.46 | -51.86 | -36.34 | 14.74 | 386.32 | -28.33 | 213.40 | 24.64 | -27.02 | 190.36 | 24.5 | -27.96 |
| 22Q3 (12) | 0.48 | 0.44 | 2.13 | 31.87 | 21.18 | 15.98 | 38.35 | 54.51 | -8.73 | 3.03 | -43.72 | -10.61 | 171.21 | 2.53 | -11.22 | 152.90 | 6.42 | -12.32 |
| 22Q2 (11) | 0.47 | -0.29 | -0.9 | 26.3 | -1.42 | 9.36 | 24.82 | -6.66 | -25.55 | 5.38 | 5.9 | -15.9 | 166.99 | -5.95 | -14.97 | 143.67 | -8.05 | -19.19 |
| 22Q1 (10) | 0.47 | 2.31 | 0.34 | 26.68 | -0.22 | 10.71 | 26.59 | -8.31 | -14.28 | 5.08 | -75.27 | -55.28 | 177.56 | -39.28 | -27.37 | 156.25 | -40.87 | -30.12 |
| 21Q4 (9) | 0.46 | -0.32 | 3.87 | 26.74 | -2.69 | 16.72 | 29.00 | -30.99 | -19.73 | 20.56 | 506.57 | 31.65 | 292.41 | 51.63 | -1.2 | 264.24 | 51.53 | -3.0 |
| 21Q3 (8) | 0.47 | -2.53 | 4.49 | 27.48 | 14.26 | 22.62 | 42.02 | 26.03 | 24.84 | 3.39 | -47.06 | -53.35 | 192.85 | -1.8 | -22.25 | 174.38 | -1.92 | -23.72 |
| 21Q2 (7) | 0.48 | 0.95 | 6.09 | 24.05 | -0.21 | 15.85 | 33.34 | 7.48 | 59.9 | 6.40 | -43.69 | -25.78 | 196.38 | -19.67 | -10.31 | 177.79 | -20.49 | -10.88 |
| 21Q1 (6) | 0.47 | 5.91 | 3.05 | 24.1 | 5.19 | 7.54 | 31.02 | -14.14 | 116.32 | 11.37 | -27.2 | 10.97 | 244.46 | -17.4 | 17.86 | 223.60 | -17.91 | 18.92 |
| 20Q4 (5) | 0.45 | 0.27 | -0.56 | 22.91 | 2.23 | -5.6 | 36.13 | 7.34 | 41.91 | 15.62 | 114.93 | 34.47 | 295.97 | 19.32 | 6.54 | 272.40 | 19.15 | 8.86 |
| 20Q3 (4) | 0.45 | -1.04 | 0.0 | 22.41 | 7.95 | 0.0 | 33.66 | 61.44 | 0.0 | 7.27 | -15.77 | 0.0 | 248.05 | 13.29 | 0.0 | 228.62 | 14.6 | 0.0 |
| 20Q2 (3) | 0.45 | -1.94 | 0.0 | 20.76 | -7.36 | 0.0 | 20.85 | 45.4 | 0.0 | 8.63 | -15.8 | 0.0 | 218.95 | 5.56 | 0.0 | 199.49 | 6.1 | 0.0 |
| 20Q1 (2) | 0.46 | 2.2 | 0.0 | 22.41 | -7.66 | 0.0 | 14.34 | -43.68 | 0.0 | 10.25 | -11.78 | 0.0 | 207.41 | -25.34 | 0.0 | 188.02 | -24.86 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 24.27 | 0.0 | 0.0 | 25.46 | 0.0 | 0.0 | 11.62 | 0.0 | 0.0 | 277.81 | 0.0 | 0.0 | 250.22 | 0.0 | 0.0 |
