- 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) | 0.57 | -0.31 | 22.09 | 23.06 | 36.26 | -32.44 | 18.32 | -42.48 | 2.39 | 127.59 | 160.89 | 3.73 | 134.07 | 6.3 |
| 2022 (9) | 0.58 | -1.57 | 17.95 | 16.33 | 53.67 | -6.22 | 31.85 | -40.91 | 1.05 | -6.22 | 155.10 | 1.47 | 126.12 | 11.02 |
| 2021 (8) | 0.58 | -3.02 | 15.43 | 18.42 | 57.23 | 40.06 | 53.90 | 51.36 | 1.12 | 13.94 | 152.86 | 4.78 | 113.60 | -0.43 |
| 2020 (7) | 0.60 | 2.73 | 13.03 | -27.81 | 40.86 | -7.93 | 35.61 | 190.22 | 0.98 | -44.18 | 145.88 | -5.52 | 114.09 | -13.39 |
| 2019 (6) | 0.59 | 0.74 | 18.05 | 20.41 | 44.38 | -22.14 | 12.27 | -51.48 | 1.76 | 58.09 | 154.41 | -5.61 | 131.73 | 3.86 |
| 2018 (5) | 0.58 | -2.64 | 14.99 | -1.9 | 57.0 | 13.93 | 25.29 | 19.12 | 1.12 | -16.78 | 163.58 | 1.44 | 126.83 | 4.09 |
| 2017 (4) | 0.60 | -3.8 | 15.28 | 9.61 | 50.03 | 28.78 | 21.23 | 181.56 | 1.34 | -53.1 | 161.26 | 5.16 | 121.85 | 4.81 |
| 2016 (3) | 0.62 | -0.83 | 13.94 | -27.51 | 38.85 | 15.52 | 7.54 | 0 | 2.86 | 94.48 | 153.35 | -0.21 | 116.26 | 4.45 |
| 2015 (2) | 0.63 | 22.85 | 19.23 | 26.43 | 33.63 | -10.08 | -21.63 | 0 | 1.47 | 0.0 | 153.68 | -10.09 | 111.31 | -1.75 |
| 2014 (1) | 0.51 | 6.38 | 15.21 | 12.5 | 37.4 | 8.78 | 14.25 | -29.59 | 1.47 | 0 | 170.92 | -10.51 | 113.29 | -20.34 |
| 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) | 0.50 | -4.48 | -4.91 | 26.35 | 3.21 | 43.36 | 15.32 | -25.49 | -32.03 | 5.84 | 13.33 | -14.08 | 156.17 | 0.18 | -19.15 | 128.46 | -4.28 | -21.62 |
| 24Q2 (19) | 0.52 | -9.8 | -7.07 | 25.53 | 5.37 | 16.58 | 20.56 | -3.06 | 89.32 | 5.15 | -23.84 | -55.14 | 155.89 | 5.42 | -4.88 | 134.20 | 6.92 | -3.31 |
| 24Q1 (18) | 0.58 | 1.46 | -0.85 | 24.23 | 9.69 | 35.67 | 21.21 | 31.58 | -21.27 | 6.76 | -36.05 | -4.46 | 147.87 | -8.09 | -4.24 | 125.52 | -6.38 | -2.41 |
| 23Q4 (17) | 0.57 | 8.76 | -0.31 | 22.09 | 20.18 | 23.06 | 16.12 | -28.48 | -19.04 | 10.57 | 55.64 | 91.6 | 160.89 | -16.7 | 3.73 | 134.07 | -18.2 | 6.3 |
| 23Q3 (16) | 0.53 | -6.64 | -12.32 | 18.38 | -16.07 | 3.84 | 22.54 | 107.55 | -38.11 | 6.79 | -40.83 | 180.66 | 193.15 | 17.86 | 36.93 | 163.90 | 18.09 | 46.27 |
| 23Q2 (15) | 0.56 | -3.77 | -8.76 | 21.9 | 22.62 | 34.27 | 10.86 | -59.69 | -69.19 | 11.48 | 62.22 | 234.5 | 163.88 | 6.13 | 15.02 | 138.79 | 7.91 | 25.45 |
| 23Q1 (14) | 0.59 | 2.02 | 4.77 | 17.86 | -0.5 | 7.66 | 26.94 | 35.31 | -38.18 | 7.08 | 28.25 | 54.53 | 154.41 | -0.44 | -0.07 | 128.62 | 1.98 | 11.4 |
| 22Q4 (13) | 0.58 | -4.34 | -1.57 | 17.95 | 1.41 | 16.33 | 19.91 | -45.33 | -56.87 | 5.52 | 127.99 | 25.28 | 155.10 | 9.95 | 1.47 | 126.12 | 12.56 | 11.02 |
| 22Q3 (12) | 0.60 | -2.84 | -3.09 | 17.7 | 8.52 | 6.5 | 36.42 | 3.32 | -30.14 | 2.42 | -29.48 | -55.6 | 141.06 | -1.0 | -3.66 | 112.05 | 1.28 | 10.69 |
| 22Q2 (11) | 0.62 | 10.5 | 5.08 | 16.31 | -1.69 | 10.73 | 35.25 | -19.11 | -43.91 | 3.43 | -25.06 | 4.31 | 142.48 | -7.79 | -5.22 | 110.63 | -4.18 | -0.59 |
| 22Q1 (10) | 0.56 | -4.16 | -8.33 | 16.59 | 7.52 | 17.49 | 43.58 | -5.59 | -21.93 | 4.58 | 3.97 | 60.07 | 154.52 | 1.09 | 7.0 | 115.46 | 1.64 | 10.67 |
| 21Q4 (9) | 0.58 | -5.82 | -3.02 | 15.43 | -7.16 | 18.42 | 46.16 | -11.45 | -42.22 | 4.40 | -19.2 | 41.73 | 152.86 | 4.4 | 4.78 | 113.60 | 12.22 | -0.43 |
| 21Q3 (8) | 0.62 | 5.35 | 3.43 | 16.62 | 12.83 | 30.87 | 52.13 | -17.06 | -4.77 | 5.45 | 65.69 | 48.17 | 146.42 | -2.59 | -0.31 | 101.23 | -9.04 | -10.47 |
| 21Q2 (7) | 0.59 | -3.6 | -5.99 | 14.73 | 4.32 | 22.75 | 62.85 | 12.59 | 116.87 | 3.29 | 15.01 | -53.39 | 150.32 | 4.09 | 1.99 | 111.29 | 6.67 | -4.92 |
| 21Q1 (6) | 0.61 | 1.39 | 5.71 | 14.12 | 8.37 | -8.43 | 55.82 | -30.13 | 269.67 | 2.86 | -7.95 | -65.67 | 144.41 | -1.01 | -16.18 | 104.33 | -8.55 | -25.54 |
| 20Q4 (5) | 0.60 | 0.45 | 2.73 | 13.03 | 2.6 | -13.42 | 79.89 | 45.94 | 1331.72 | 3.11 | -15.53 | -75.14 | 145.88 | -0.67 | -5.52 | 114.09 | 0.9 | -13.39 |
| 20Q3 (4) | 0.60 | -4.25 | 0.0 | 12.7 | 5.83 | 0.0 | 54.74 | 88.89 | 0.0 | 3.68 | -47.88 | 0.0 | 146.87 | -0.35 | 0.0 | 113.07 | -3.4 | 0.0 |
| 20Q2 (3) | 0.63 | 8.39 | 0.0 | 12.0 | -22.18 | 0.0 | 28.98 | 91.92 | 0.0 | 7.06 | -15.29 | 0.0 | 147.38 | -14.45 | 0.0 | 117.05 | -16.46 | 0.0 |
| 20Q1 (2) | 0.58 | -1.47 | 0.0 | 15.42 | 2.46 | 0.0 | 15.10 | 170.61 | 0.0 | 8.33 | -33.33 | 0.0 | 172.28 | 11.57 | 0.0 | 140.12 | 6.37 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 15.05 | 0.0 | 0.0 | 5.58 | 0.0 | 0.0 | 12.50 | 0.0 | 0.0 | 154.41 | 0.0 | 0.0 | 131.73 | 0.0 | 0.0 |
