- 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 | -2.07 | 363.67 | -5.06 | 154.81 | -7.81 | 6.56 | 26.64 | 7.27 | -50.12 | 185.06 | -1.58 | 29.17 | -36.32 |
| 2022 (9) | 0.67 | 8.44 | 383.07 | 37.34 | 167.92 | 34.59 | 5.18 | 10.21 | 14.58 | 9.41 | 188.04 | 3.71 | 45.81 | 42.71 |
| 2021 (8) | 0.61 | 7.15 | 278.92 | 30.63 | 124.76 | -10.72 | 4.70 | -45.79 | 13.33 | 258.99 | 181.32 | 14.88 | 32.10 | 16.77 |
| 2020 (7) | 0.57 | 5.27 | 213.52 | 10.06 | 139.74 | 20.22 | 8.67 | -28.41 | 3.71 | -0.25 | 157.84 | -4.2 | 27.49 | 10.8 |
| 2019 (6) | 0.54 | 13.32 | 194.01 | 33.07 | 116.24 | -18.68 | 12.11 | -65.1 | 3.72 | 856.35 | 164.76 | -4.89 | 24.81 | -9.55 |
| 2018 (5) | 0.48 | -15.42 | 145.8 | -31.21 | 142.95 | 16.5 | 34.70 | 492.15 | 0.39 | -96.12 | 173.24 | -35.3 | 27.43 | -22.86 |
| 2017 (4) | 0.57 | -1.15 | 211.95 | 3.05 | 122.7 | -34.37 | 5.86 | -64.03 | 10.02 | 91.57 | 267.76 | -2.68 | 35.56 | -1.77 |
| 2016 (3) | 0.57 | -0.79 | 205.67 | -8.49 | 186.96 | 89.85 | 16.29 | 13.92 | 5.23 | 44.64 | 275.12 | 59.27 | 36.20 | 38.75 |
| 2015 (2) | 0.58 | 5.37 | 224.74 | 7.59 | 98.48 | -0.44 | 14.30 | -9.55 | 3.62 | 9.91 | 172.74 | -6.96 | 26.09 | -8.84 |
| 2014 (1) | 0.55 | 6.59 | 208.88 | 33.47 | 98.92 | 21.51 | 15.81 | -7.65 | 3.29 | 0 | 185.67 | 4.65 | 28.62 | -28.59 |
| 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) | 0.67 | 0.48 | 1.17 | 400.95 | 5.34 | 6.41 | 1.26 | -71.43 | -66.4 | 146.56 | 253.46 | 71.01 | 150.00 | -6.35 | -28.73 | 28.65 | -6.65 | -11.9 |
| 24Q2 (19) | 0.67 | 2.73 | 1.23 | 380.63 | 3.37 | 5.65 | 4.41 | -34.18 | -20.68 | 41.46 | 48.32 | 0.21 | 160.17 | -7.71 | -17.16 | 30.69 | -6.55 | -15.57 |
| 24Q1 (18) | 0.65 | -0.17 | -0.87 | 368.23 | 1.25 | -1.47 | 6.70 | -50.04 | 149.07 | 27.96 | 143.14 | -77.7 | 173.55 | -6.22 | -9.82 | 32.84 | 12.58 | -12.82 |
| 23Q4 (17) | 0.65 | -1.82 | -2.07 | 363.67 | -3.48 | -5.06 | 13.41 | 257.6 | 9.56 | 11.50 | -86.58 | -28.6 | 185.06 | -12.08 | -1.58 | 29.17 | -10.3 | -36.32 |
| 23Q3 (16) | 0.66 | 0.53 | -4.13 | 376.79 | 4.59 | -4.17 | 3.75 | -32.55 | -35.68 | 85.70 | 107.12 | 161.13 | 210.48 | 8.85 | 30.55 | 32.52 | -10.54 | 40.84 |
| 23Q2 (15) | 0.66 | 0.61 | -3.38 | 360.27 | -3.6 | -15.29 | 5.56 | 106.69 | 1290.0 | 41.38 | -66.99 | 289.87 | 193.36 | 0.47 | 20.75 | 36.35 | -3.5 | 48.79 |
| 23Q1 (14) | 0.66 | -1.38 | 4.89 | 373.72 | -2.44 | 17.47 | 2.69 | -78.02 | 203.46 | 125.34 | 678.35 | 1080.99 | 192.45 | 2.35 | -1.67 | 37.67 | -17.77 | 7.75 |
| 22Q4 (13) | 0.67 | -3.88 | 8.44 | 383.07 | -2.58 | 37.34 | 12.24 | 109.95 | -28.5 | 16.10 | -50.93 | 51.73 | 188.04 | 16.63 | 3.71 | 45.81 | 98.4 | 42.71 |
| 22Q3 (12) | 0.69 | 1.32 | 10.42 | 393.2 | -7.55 | 40.54 | 5.83 | 1357.5 | 112.0 | 32.82 | 209.23 | -57.1 | 161.23 | 0.69 | 4.76 | 23.09 | -5.49 | -4.23 |
| 22Q2 (11) | 0.68 | 9.22 | 9.46 | 425.3 | 33.69 | 57.33 | 0.40 | 115.38 | 109.73 | 10.61 | 0.0 | 112.46 | 160.13 | -18.18 | 6.82 | 24.43 | -30.12 | 9.4 |
| 22Q1 (10) | 0.63 | 1.95 | 12.57 | 318.13 | 14.06 | 51.92 | -2.60 | -115.19 | -342.99 | 10.61 | 0.0 | 112.46 | 195.72 | 7.94 | 20.21 | 34.96 | 8.91 | 56.0 |
| 21Q4 (9) | 0.61 | -2.12 | 7.15 | 278.92 | -0.31 | 30.63 | 17.12 | 522.55 | 23.34 | 10.61 | -86.13 | 112.46 | 181.32 | 17.82 | 14.88 | 32.10 | 33.14 | 16.77 |
| 21Q3 (8) | 0.63 | 0.43 | 4.51 | 279.78 | 3.5 | 21.66 | 2.75 | 166.91 | -78.88 | 76.51 | 1431.59 | 312.43 | 153.90 | 2.67 | 1.87 | 24.11 | 7.97 | 13.35 |
| 21Q2 (7) | 0.62 | 12.32 | 4.8 | 270.33 | 29.1 | 19.27 | -4.11 | -484.11 | -161.8 | 5.00 | 0.0 | -76.12 | 149.90 | -7.94 | 1.84 | 22.33 | -0.36 | 13.93 |
| 21Q1 (6) | 0.56 | -2.95 | -3.75 | 209.4 | -1.93 | -5.18 | 1.07 | -92.29 | 129.56 | 5.00 | 0.0 | -11.11 | 162.82 | 3.16 | 2.44 | 22.41 | -18.48 | 21.07 |
| 20Q4 (5) | 0.57 | -4.53 | 5.27 | 213.52 | -7.15 | 10.06 | 13.88 | 6.61 | -48.13 | 5.00 | -73.07 | -11.11 | 157.84 | 4.47 | -4.2 | 27.49 | 29.24 | 10.8 |
| 20Q3 (4) | 0.60 | 0.7 | 0.0 | 229.97 | 1.46 | 0.0 | 13.02 | 95.79 | 0.0 | 18.55 | -11.34 | 0.0 | 151.08 | 2.64 | 0.0 | 21.27 | 8.52 | 0.0 |
| 20Q2 (3) | 0.60 | 3.15 | 0.0 | 226.66 | 2.63 | 0.0 | 6.65 | 283.7 | 0.0 | 20.92 | 272.29 | 0.0 | 147.19 | -7.39 | 0.0 | 19.60 | 5.89 | 0.0 |
| 20Q1 (2) | 0.58 | 6.15 | 0.0 | 220.85 | 13.83 | 0.0 | -3.62 | -113.53 | 0.0 | 5.62 | 0.0 | 0.0 | 158.94 | -3.53 | 0.0 | 18.51 | -25.39 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 194.01 | 0.0 | 0.0 | 26.76 | 0.0 | 0.0 | 5.62 | 0.0 | 0.0 | 164.76 | 0.0 | 0.0 | 24.81 | 0.0 | 0.0 |
