- 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) | 0.65 | -3.14 | 33.99 | 20.75 | 88.13 | -18.16 | 5.80 | -79.14 | 1.95 | 7.1 | 126.26 | -0.75 | 39.64 | 17.21 |
| 2022 (9) | 0.67 | 4.11 | 28.15 | 83.75 | 107.69 | 9.21 | 27.80 | -48.41 | 1.82 | -19.21 | 127.21 | -12.52 | 33.82 | -49.72 |
| 2021 (8) | 0.64 | 1.41 | 15.32 | 12.32 | 98.61 | 10.69 | 53.89 | 24.43 | 2.25 | 9.09 | 145.42 | -1.16 | 67.27 | -2.1 |
| 2020 (7) | 0.63 | -1.78 | 13.64 | 49.89 | 89.09 | -28.77 | 43.31 | -19.11 | 2.06 | 13978.71 | 147.13 | 17.67 | 68.71 | 33.94 |
| 2019 (6) | 0.64 | -3.56 | 9.1 | 23.31 | 125.07 | -13.18 | 53.54 | -34.99 | 0.01 | -87.28 | 125.04 | 1.35 | 51.30 | 8.25 |
| 2018 (5) | 0.67 | -2.18 | 7.38 | -67.98 | 144.06 | 16.4 | 82.36 | 197.11 | 0.12 | -92.72 | 123.38 | -5.67 | 47.39 | 0.89 |
| 2017 (4) | 0.68 | 7.99 | 23.05 | 70.61 | 123.76 | 39.31 | 27.72 | -45.57 | 1.58 | 48.99 | 130.79 | -9.99 | 46.97 | 4.38 |
| 2016 (3) | 0.63 | 16.0 | 13.51 | 153.47 | 88.84 | 6.79 | 50.93 | -63.92 | 1.06 | 0 | 145.31 | -4.61 | 45.00 | 7.76 |
| 2015 (2) | 0.55 | 13.12 | 5.33 | 158.74 | 83.19 | 21.2 | 141.17 | -43.84 | 0.00 | 0 | 152.33 | -12.32 | 41.76 | -35.21 |
| 2014 (1) | 0.48 | 7.75 | 2.06 | -15.92 | 68.64 | 4.13 | 251.39 | 337.5 | 0.00 | 0 | 173.73 | -8.23 | 64.45 | 14.88 |
| 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) | 0.63 | -0.1 | -4.07 | 19.97 | -41.25 | -33.23 | 2.14 | -8.15 | -20.74 | 10.26 | -37.53 | -93.05 | 134.43 | 13.31 | 12.89 | 38.00 | 12.09 | 48.44 |
| 24Q2 (19) | 0.63 | -0.16 | -4.74 | 33.99 | 4.52 | 36.62 | 2.33 | 66.43 | 4.95 | 16.43 | -31.81 | -57.8 | 118.64 | -3.64 | -1.51 | 33.90 | -21.51 | 16.49 |
| 24Q1 (18) | 0.63 | -2.62 | -7.26 | 32.52 | -4.32 | 9.94 | 1.40 | -90.57 | -40.68 | 24.09 | 938.52 | -59.04 | 123.12 | -2.49 | 3.01 | 43.19 | 8.96 | 44.79 |
| 23Q4 (17) | 0.65 | -1.24 | -3.14 | 33.99 | 13.64 | 20.75 | 14.84 | 449.63 | 236.51 | 2.32 | -98.43 | -93.32 | 126.26 | 6.03 | -0.75 | 39.64 | 54.84 | 17.21 |
| 23Q3 (16) | 0.66 | -0.79 | 0.4 | 29.91 | 20.22 | 21.59 | 2.70 | 21.62 | -90.2 | 147.67 | 279.33 | 1792.11 | 119.08 | -1.15 | -9.24 | 25.60 | -12.03 | -30.89 |
| 23Q2 (15) | 0.66 | -2.81 | 1.66 | 24.88 | -15.89 | 28.45 | 2.22 | -5.93 | -95.84 | 38.93 | -33.82 | 485.85 | 120.46 | 0.79 | -11.94 | 29.10 | -2.45 | -38.4 |
| 23Q1 (14) | 0.68 | 1.7 | 4.68 | 29.58 | 5.08 | 93.97 | 2.36 | -46.49 | -96.13 | 58.82 | 69.49 | 752.66 | 119.52 | -6.05 | -14.15 | 29.83 | -11.8 | -43.08 |
| 22Q4 (13) | 0.67 | 2.37 | 4.11 | 28.15 | 14.43 | 83.75 | 4.41 | -84.0 | -88.9 | 34.70 | 344.67 | 212.3 | 127.21 | -3.05 | -12.52 | 33.82 | -8.69 | -49.72 |
| 22Q3 (12) | 0.65 | 0.46 | 5.73 | 24.6 | 27.0 | 78.78 | 27.56 | -48.38 | -62.08 | 7.80 | 17.45 | 16.78 | 131.21 | -4.08 | -11.47 | 37.04 | -21.59 | -38.34 |
| 22Q2 (11) | 0.65 | 0.08 | 13.31 | 19.37 | 27.02 | 82.39 | 53.39 | -12.35 | 11.09 | 6.64 | -3.67 | -24.7 | 136.79 | -1.75 | -16.34 | 47.24 | -9.86 | -34.68 |
| 22Q1 (10) | 0.65 | 1.15 | 9.45 | 15.25 | -0.46 | 11.89 | 60.91 | 53.35 | 7.43 | 6.90 | -37.92 | -8.81 | 139.22 | -4.26 | -11.35 | 52.41 | -22.09 | -26.46 |
| 21Q4 (9) | 0.64 | 3.97 | 1.41 | 15.32 | 11.34 | 12.32 | 39.72 | -45.34 | 5.19 | 11.11 | 66.27 | 9.13 | 145.42 | -1.88 | -1.16 | 67.27 | 11.99 | -2.1 |
| 21Q3 (8) | 0.62 | 7.67 | -2.28 | 13.76 | 29.57 | -26.22 | 72.67 | 51.21 | 108.16 | 6.68 | -24.27 | -19.05 | 148.21 | -9.36 | 0.05 | 60.07 | -16.94 | 17.21 |
| 21Q2 (7) | 0.57 | -3.34 | -12.96 | 10.62 | -22.08 | -21.8 | 48.06 | -15.24 | -9.7 | 8.82 | 16.67 | 28.05 | 163.51 | 4.11 | 16.99 | 72.32 | 1.47 | 52.35 |
| 21Q1 (6) | 0.59 | -6.28 | -4.55 | 13.63 | -0.07 | 39.65 | 56.70 | 50.16 | 16.38 | 7.56 | -25.71 | 122.48 | 157.05 | 6.74 | 12.81 | 71.27 | 3.73 | 39.66 |
| 20Q4 (5) | 0.63 | 0.19 | -1.78 | 13.64 | -26.86 | 49.89 | 37.76 | 8.16 | 151.4 | 10.18 | 23.34 | 7333.37 | 147.13 | -0.68 | 17.67 | 68.71 | 34.07 | 41.67 |
| 20Q3 (4) | 0.63 | -4.1 | 0.0 | 18.65 | 37.33 | 0.0 | 34.91 | -34.4 | 0.0 | 8.26 | 19.79 | 0.0 | 148.13 | 5.99 | 0.0 | 51.25 | 7.96 | 0.0 |
| 20Q2 (3) | 0.66 | 6.0 | 0.0 | 13.58 | 39.14 | 0.0 | 53.22 | 9.24 | 0.0 | 6.89 | 102.71 | 0.0 | 139.76 | 0.39 | 0.0 | 47.47 | -6.98 | 0.0 |
| 20Q1 (2) | 0.62 | -3.57 | 0.0 | 9.76 | 7.25 | 0.0 | 48.72 | 224.37 | 0.0 | 3.40 | 2382.0 | 0.0 | 139.22 | 11.34 | 0.0 | 51.03 | 5.22 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | 9.1 | 0.0 | 0.0 | 15.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 125.04 | 0.0 | 0.0 | 48.50 | 0.0 | 0.0 |
