- 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) | 0.22 | -19.06 | 3.8 | -46.55 | 23.55 | -27.85 | 26.67 | -63.39 | 0.62 | -9.67 | 345.74 | -10.43 | 221.42 | -14.39 |
| 2022 (9) | 0.28 | -13.47 | 7.11 | -4.95 | 32.64 | 1.18 | 72.84 | 24.64 | 0.69 | -61.49 | 386.02 | 9.84 | 258.63 | 7.98 |
| 2021 (8) | 0.32 | 1.07 | 7.48 | 16.33 | 32.26 | 24.51 | 58.44 | 54.52 | 1.80 | -49.32 | 351.45 | 14.59 | 239.52 | 22.85 |
| 2020 (7) | 0.32 | 25.75 | 6.43 | 68.32 | 25.91 | 12.75 | 37.82 | 48.26 | 3.54 | 22.84 | 306.71 | -26.22 | 194.97 | -33.83 |
| 2019 (6) | 0.25 | -0.47 | 3.82 | -12.18 | 22.98 | -14.64 | 25.51 | -48.98 | 2.88 | 86.55 | 415.69 | -2.77 | 294.67 | -2.98 |
| 2018 (5) | 0.25 | -13.0 | 4.35 | -0.91 | 26.92 | -17.4 | 50.00 | 72.47 | 1.55 | -32.88 | 427.52 | 33.65 | 303.73 | 25.1 |
| 2017 (4) | 0.29 | 2.93 | 4.39 | -0.45 | 32.59 | 9.44 | 28.99 | -9.26 | 2.30 | 23.31 | 319.88 | -23.23 | 242.79 | -24.77 |
| 2016 (3) | 0.28 | -11.06 | 4.41 | -23.83 | 29.78 | 6.59 | 31.95 | 13.9 | 1.87 | 5.5 | 416.68 | 36.46 | 322.72 | 34.47 |
| 2015 (2) | 0.32 | 3.81 | 5.79 | 0.87 | 27.94 | 2.42 | 28.05 | -0.21 | 1.77 | 8.65 | 305.34 | -6.09 | 239.99 | -2.21 |
| 2014 (1) | 0.31 | -9.69 | 5.74 | -13.03 | 27.28 | 9.82 | 28.11 | 137.02 | 1.63 | 0 | 325.14 | 58.01 | 245.41 | 65.34 |
| 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) | 0.18 | -25.09 | -28.96 | 2.17 | -20.22 | -59.74 | 32.89 | 23.32 | -11.11 | 0.00 | -100.0 | -100.0 | 375.00 | 30.38 | 0.71 | 217.66 | 24.32 | -12.45 |
| 24Q2 (19) | 0.23 | 13.21 | -22.25 | 2.72 | -16.56 | -54.52 | 26.67 | 42.85 | -13.3 | 1.28 | -54.24 | -75.93 | 287.63 | -21.13 | 1.74 | 175.08 | -23.09 | -12.18 |
| 24Q1 (18) | 0.21 | -7.7 | -20.29 | 3.26 | -14.21 | -50.38 | 18.67 | 263.94 | -37.5 | 2.79 | -84.57 | -43.06 | 364.69 | 5.48 | -6.06 | 227.63 | 2.8 | -15.67 |
| 23Q4 (17) | 0.22 | -9.25 | -19.06 | 3.8 | -29.5 | -46.55 | 5.13 | -86.14 | -83.65 | 18.11 | 441.06 | 206.97 | 345.74 | -7.15 | -10.43 | 221.42 | -10.94 | -14.39 |
| 23Q3 (16) | 0.25 | -18.01 | -17.16 | 5.39 | -9.87 | -29.54 | 37.00 | 20.29 | -62.06 | 3.35 | -37.01 | 43.53 | 372.35 | 31.7 | -4.81 | 248.62 | 24.71 | -4.4 |
| 23Q2 (15) | 0.30 | 16.06 | -14.2 | 5.98 | -8.98 | -22.44 | 30.76 | 2.98 | -66.22 | 5.31 | 8.28 | 82.73 | 282.72 | -27.17 | -2.34 | 199.36 | -26.15 | -1.75 |
| 23Q1 (14) | 0.26 | -6.27 | -18.15 | 6.57 | -7.59 | -15.34 | 29.87 | -4.81 | -60.58 | 4.91 | -16.81 | 6.98 | 388.20 | 0.56 | 0.82 | 269.94 | 4.37 | 1.07 |
| 22Q4 (13) | 0.28 | -7.13 | -13.47 | 7.11 | -7.06 | -4.95 | 31.38 | -67.82 | -46.19 | 5.90 | 152.99 | -8.55 | 386.02 | -1.32 | 9.84 | 258.63 | -0.55 | 7.98 |
| 22Q3 (12) | 0.30 | -15.09 | -10.05 | 7.65 | -0.78 | -10.32 | 97.51 | 7.1 | 31.33 | 2.33 | -19.81 | -60.92 | 391.18 | 35.13 | 24.17 | 260.07 | 28.16 | 19.48 |
| 22Q2 (11) | 0.35 | 10.73 | 12.07 | 7.71 | -0.64 | 4.61 | 91.05 | 20.17 | 63.32 | 2.91 | -36.61 | -56.7 | 289.48 | -24.82 | -12.65 | 202.92 | -24.02 | -10.53 |
| 22Q1 (10) | 0.32 | -0.9 | -1.27 | 7.76 | 3.74 | 4.58 | 75.77 | 29.92 | 74.14 | 4.59 | -28.88 | -43.3 | 385.05 | 9.56 | 21.56 | 267.08 | 11.51 | 22.26 |
| 21Q4 (9) | 0.32 | -3.46 | 1.07 | 7.48 | -12.31 | 16.33 | 58.32 | -21.45 | 320.48 | 6.45 | 8.11 | -82.02 | 351.45 | 11.56 | 14.59 | 239.52 | 10.04 | 22.85 |
| 21Q3 (8) | 0.33 | 5.79 | 7.92 | 8.53 | 15.74 | 66.28 | 74.25 | 33.18 | 15.56 | 5.97 | -11.16 | -19.7 | 315.04 | -4.94 | 17.54 | 217.67 | -4.03 | 26.55 |
| 21Q2 (7) | 0.31 | -2.45 | 5.3 | 7.37 | -0.67 | 128.17 | 55.75 | 28.13 | 3.39 | 6.72 | -16.98 | 15.42 | 331.41 | 4.63 | 32.37 | 226.80 | 3.82 | 37.35 |
| 21Q1 (6) | 0.32 | 1.45 | 34.39 | 7.42 | 15.4 | 126.22 | 43.51 | 213.7 | 31.65 | 8.09 | -77.45 | 4.22 | 316.75 | 3.27 | -25.39 | 218.45 | 12.04 | -24.2 |
| 20Q4 (5) | 0.32 | 3.09 | 25.75 | 6.43 | 25.34 | 68.32 | 13.87 | -78.41 | 418.85 | 35.88 | 382.77 | 0 | 306.71 | 14.43 | -26.22 | 194.97 | 13.35 | -33.83 |
| 20Q3 (4) | 0.31 | 3.22 | 0.0 | 5.13 | 58.82 | 0.0 | 64.25 | 19.16 | 0.0 | 7.43 | 27.68 | 0.0 | 268.03 | 7.05 | 0.0 | 172.00 | 4.16 | 0.0 |
| 20Q2 (3) | 0.30 | 24.5 | 0.0 | 3.23 | -1.52 | 0.0 | 53.92 | 63.15 | 0.0 | 5.82 | -25.03 | 0.0 | 250.37 | -41.03 | 0.0 | 165.13 | -42.7 | 0.0 |
| 20Q1 (2) | 0.24 | -5.07 | 0.0 | 3.28 | -14.14 | 0.0 | 33.05 | 859.77 | 0.0 | 7.76 | 0 | 0.0 | 424.54 | 2.13 | 0.0 | 288.20 | -2.2 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | -4.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 415.69 | 0.0 | 0.0 | 294.67 | 0.0 | 0.0 |
