- 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 | -3.34 | 7.74 | -22.75 | 39.21 | -18.11 | 15.39 | 117.99 | 1.13 | 9.3 | 175.11 | 19.21 | 131.48 | 20.58 |
| 2022 (9) | 0.46 | -14.86 | 10.02 | -33.64 | 47.88 | -2.8 | 7.06 | -35.53 | 1.03 | 51.15 | 146.89 | 3.23 | 109.04 | 9.51 |
| 2021 (8) | 0.53 | 13.44 | 15.1 | 72.18 | 49.26 | 8.81 | 10.95 | -32.49 | 0.68 | 117.4 | 142.29 | -6.39 | 99.57 | -5.88 |
| 2020 (7) | 0.47 | 3.02 | 8.77 | 3.79 | 45.27 | -3.86 | 16.22 | 81.43 | 0.31 | -72.66 | 152.00 | -10.12 | 105.79 | -16.67 |
| 2019 (6) | 0.46 | -4.65 | 8.45 | -21.69 | 47.09 | 5.06 | 8.94 | 134.03 | 1.15 | -96.41 | 169.11 | -3.33 | 126.95 | -1.6 |
| 2018 (5) | 0.48 | -6.24 | 10.79 | -11.12 | 44.82 | 1.31 | 3.82 | -58.21 | 32.00 | 163.01 | 174.94 | 11.1 | 129.01 | 3.39 |
| 2017 (4) | 0.51 | 11.83 | 12.14 | 88.51 | 44.24 | 4.91 | 9.14 | -73.3 | 12.17 | 466.77 | 157.46 | -30.49 | 124.78 | -34.37 |
| 2016 (3) | 0.46 | -5.59 | 6.44 | -7.74 | 42.17 | 1.13 | 34.23 | 14.87 | 2.15 | 390.67 | 226.52 | 26.67 | 190.14 | 28.65 |
| 2015 (2) | 0.48 | -0.27 | 6.98 | 31.45 | 41.7 | -7.25 | 29.80 | 2.48 | 0.44 | 0 | 178.83 | -0.66 | 147.80 | -1.4 |
| 2014 (1) | 0.49 | -13.23 | 5.31 | 13.95 | 44.96 | -0.57 | 29.08 | -4.94 | 0.00 | 0 | 180.01 | -2.71 | 149.90 | -4.86 |
| 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) | 0.48 | -0.21 | 4.43 | 11.88 | 24.53 | 45.77 | 3.52 | -74.66 | -90.95 | 22.47 | 521.37 | 1202.53 | 154.59 | 0.64 | -14.82 | 115.70 | 4.71 | -14.11 |
| 24Q2 (19) | 0.48 | 5.04 | 8.81 | 9.54 | 0.0 | -6.93 | 13.89 | -29.95 | 11.3 | 3.62 | -27.89 | -50.99 | 153.61 | -8.92 | 0.44 | 110.50 | -6.36 | -4.72 |
| 24Q1 (18) | 0.46 | 3.73 | 2.04 | 9.54 | 23.26 | -7.56 | 19.83 | 712.7 | 101.93 | 5.02 | -75.34 | -23.1 | 168.65 | -3.69 | 9.92 | 118.01 | -10.24 | 2.84 |
| 23Q4 (17) | 0.44 | -3.95 | -3.34 | 7.74 | -5.03 | -22.75 | 2.44 | -93.72 | -55.47 | 20.33 | 1078.64 | 926.08 | 175.11 | -3.52 | 19.21 | 131.48 | -2.4 | 20.58 |
| 23Q3 (16) | 0.46 | 3.97 | -5.55 | 8.15 | -20.49 | -15.54 | 38.88 | 211.54 | 222.39 | 1.73 | -76.62 | 36.57 | 181.49 | 18.67 | 27.28 | 134.71 | 16.16 | 35.46 |
| 23Q2 (15) | 0.44 | -1.5 | -15.66 | 10.25 | -0.68 | -20.17 | 12.48 | 27.09 | 615.7 | 7.38 | 13.14 | 147.87 | 152.94 | -0.32 | 7.9 | 115.97 | 1.06 | 20.99 |
| 23Q1 (14) | 0.45 | -1.74 | -16.93 | 10.32 | 2.99 | -33.03 | 9.82 | 79.2 | -24.64 | 6.52 | 229.11 | 119.09 | 153.43 | 4.45 | 8.51 | 114.75 | 5.24 | 19.94 |
| 22Q4 (13) | 0.46 | -6.15 | -14.86 | 10.02 | 3.83 | -33.64 | 5.48 | -54.56 | 1422.22 | 1.98 | 56.88 | 186.63 | 146.89 | 3.02 | 3.23 | 109.04 | 9.64 | 9.51 |
| 22Q3 (12) | 0.48 | -7.16 | -1.64 | 9.65 | -24.84 | -26.0 | 12.06 | 598.35 | 87.56 | 1.26 | -57.57 | 82.71 | 142.59 | 0.6 | -6.34 | 99.45 | 3.76 | -2.87 |
| 22Q2 (11) | 0.52 | -2.97 | 14.29 | 12.84 | -16.68 | 21.82 | -2.42 | -118.57 | -103.95 | 2.98 | 0.0 | 330.56 | 141.74 | 0.24 | -13.35 | 95.85 | 0.19 | -12.28 |
| 22Q1 (10) | 0.54 | 0.71 | 8.93 | 15.41 | 2.05 | 53.03 | 13.03 | 3519.44 | 155.21 | 2.98 | 330.56 | -69.47 | 141.40 | -0.63 | -6.52 | 95.67 | -3.92 | -2.97 |
| 21Q4 (9) | 0.53 | 8.42 | 13.44 | 15.1 | 15.8 | 72.18 | 0.36 | -94.4 | -53.25 | 0.69 | 0.0 | -92.91 | 142.29 | -6.54 | -6.39 | 99.57 | -2.75 | -5.88 |
| 21Q3 (8) | 0.49 | 7.88 | 5.14 | 13.04 | 23.72 | 45.05 | 6.43 | -89.51 | -81.68 | 0.69 | 0.0 | -44.89 | 152.25 | -6.93 | -5.09 | 102.39 | -6.3 | -10.58 |
| 21Q2 (7) | 0.46 | -7.53 | 0.71 | 10.54 | 4.67 | 51.87 | 61.27 | 359.62 | -1.42 | 0.69 | -92.91 | -27.11 | 163.58 | 8.14 | -1.44 | 109.27 | 10.82 | -7.73 |
| 21Q1 (6) | 0.49 | 4.88 | 19.46 | 10.07 | 14.82 | 25.87 | -23.60 | -3164.94 | -193.53 | 9.75 | 0.0 | 103.92 | 151.27 | -0.48 | -16.84 | 98.60 | -6.8 | -23.63 |
| 20Q4 (5) | 0.47 | 0.49 | 3.02 | 8.77 | -2.45 | 18.35 | 0.77 | -97.81 | -93.54 | 9.75 | 677.17 | 103.92 | 152.00 | -5.24 | -10.12 | 105.79 | -7.62 | -16.74 |
| 20Q3 (4) | 0.47 | 3.33 | 0.0 | 8.99 | 29.54 | 0.0 | 35.09 | -43.54 | 0.0 | 1.25 | 32.27 | 0.0 | 160.41 | -3.35 | 0.0 | 114.51 | -3.31 | 0.0 |
| 20Q2 (3) | 0.45 | 9.7 | 0.0 | 6.94 | -13.25 | 0.0 | 62.15 | 873.01 | 0.0 | 0.95 | -80.16 | 0.0 | 165.97 | -8.76 | 0.0 | 118.43 | -8.27 | 0.0 |
| 20Q1 (2) | 0.41 | -9.56 | 0.0 | 8.0 | 7.96 | 0.0 | -8.04 | -167.45 | 0.0 | 4.78 | 0.0 | 0.0 | 181.90 | 7.56 | 0.0 | 129.11 | 1.61 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 7.41 | 0.0 | 0.0 | 11.92 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | 169.11 | 0.0 | 0.0 | 127.06 | 0.0 | 0.0 |
