- 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) | 0.37 | -1.45 | 85.31 | 7.54 | 210.41 | -1.12 | 38.51 | -33.93 | 1.41 | 54.33 | 144.50 | 3.5 | 131.20 | 5.07 |
| 2022 (9) | 0.37 | 0.78 | 79.33 | 28.01 | 212.79 | -2.4 | 58.29 | 32.24 | 0.91 | -12.64 | 139.61 | -20.47 | 124.87 | -16.76 |
| 2021 (8) | 0.37 | -3.91 | 61.97 | -14.72 | 218.02 | 15.49 | 44.08 | 55.54 | 1.04 | -34.15 | 175.55 | -13.02 | 150.01 | -17.4 |
| 2020 (7) | 0.39 | -8.21 | 72.67 | -28.59 | 188.78 | -0.67 | 28.34 | 159.29 | 1.58 | -55.79 | 201.83 | 34.8 | 181.62 | 32.22 |
| 2019 (6) | 0.42 | -0.8 | 101.76 | 5.8 | 190.05 | 1.93 | 10.93 | 134.55 | 3.58 | -41.38 | 149.72 | 31.7 | 137.36 | 41.33 |
| 2018 (5) | 0.42 | 8.22 | 96.18 | 24.23 | 186.45 | 13.59 | 4.66 | -79.47 | 6.11 | 761.56 | 113.68 | -3.65 | 97.19 | -3.95 |
| 2017 (4) | 0.39 | -39.26 | 77.42 | -69.07 | 164.14 | -36.87 | 22.70 | 0 | 0.71 | -99.89 | 117.99 | 129.2 | 101.19 | 129.14 |
| 2016 (3) | 0.64 | 16.91 | 250.29 | 9.09 | 259.99 | -9.88 | -14.25 | 0 | 672.11 | 0.0 | 51.48 | -48.91 | 44.16 | -46.29 |
| 2015 (2) | 0.55 | 3.57 | 229.44 | 22.81 | 288.48 | -17.76 | -1.33 | 0 | 672.11 | 4632.97 | 100.76 | -28.21 | 82.22 | -30.57 |
| 2014 (1) | 0.53 | 3.84 | 186.83 | 4.58 | 350.78 | 10.89 | 4.60 | -11.37 | 14.20 | 0 | 140.35 | 7.54 | 118.42 | 19.52 |
| 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) | 0.35 | -9.32 | -3.37 | 98.78 | 12.52 | 14.7 | 35.93 | -57.28 | 17.73 | 7.42 | 240.55 | 11.6 | 167.53 | 36.57 | 15.56 | 152.98 | 36.42 | 21.25 |
| 24Q2 (19) | 0.39 | 11.12 | 0.7 | 87.79 | 6.06 | 16.02 | 84.10 | 109.88 | 138.51 | 2.18 | -59.58 | -71.44 | 122.67 | -16.09 | -17.88 | 112.14 | -15.47 | -14.61 |
| 24Q1 (18) | 0.35 | -5.02 | 1.16 | 82.77 | -2.98 | 7.16 | 40.07 | -19.8 | 3.86 | 5.39 | 28.24 | -5.19 | 146.20 | 1.18 | -9.68 | 132.66 | 1.11 | -6.4 |
| 23Q4 (17) | 0.37 | 0.96 | -1.45 | 85.31 | -0.94 | 7.54 | 49.96 | 63.7 | 48.51 | 4.20 | -36.77 | -24.58 | 144.50 | -0.32 | 3.5 | 131.20 | 3.99 | 5.07 |
| 23Q3 (16) | 0.36 | -5.49 | 4.68 | 86.12 | 13.81 | 18.8 | 30.52 | -13.44 | -6.09 | 6.65 | -12.85 | 56.22 | 144.97 | -2.95 | 8.86 | 126.17 | -3.92 | 7.84 |
| 23Q2 (15) | 0.39 | 11.63 | 4.38 | 75.67 | -2.03 | 30.67 | 35.26 | -8.61 | -29.83 | 7.63 | 34.18 | 139.07 | 149.37 | -7.72 | 20.84 | 131.32 | -7.34 | 20.62 |
| 23Q1 (14) | 0.35 | -7.47 | 22.07 | 77.24 | -2.63 | 115.45 | 38.58 | 14.68 | -76.62 | 5.68 | 2.01 | 416.44 | 161.87 | 15.94 | -22.98 | 141.73 | 13.5 | -22.99 |
| 22Q4 (13) | 0.37 | 7.23 | 0.78 | 79.33 | 9.44 | 28.01 | 33.64 | 3.51 | -28.15 | 5.57 | 30.96 | 47.51 | 139.61 | 4.84 | -20.47 | 124.87 | 6.73 | -16.76 |
| 22Q3 (12) | 0.35 | -5.76 | -6.07 | 72.49 | 25.18 | 6.57 | 32.50 | -35.32 | -30.73 | 4.26 | 33.37 | 0.42 | 133.17 | 7.73 | -24.81 | 117.00 | 7.47 | -26.29 |
| 22Q2 (11) | 0.37 | 30.54 | 4.32 | 57.91 | 61.53 | -15.21 | 50.25 | -69.55 | 4.93 | 3.19 | 189.85 | -21.98 | 123.61 | -41.19 | -38.94 | 108.87 | -40.84 | -39.62 |
| 22Q1 (10) | 0.28 | -23.6 | -24.36 | 35.85 | -42.15 | -49.28 | 165.00 | 252.41 | 371.02 | 1.10 | -70.86 | -82.43 | 210.17 | 19.72 | 14.93 | 184.04 | 22.69 | 11.49 |
| 21Q4 (9) | 0.37 | -0.05 | -3.91 | 61.97 | -8.89 | -14.72 | 46.82 | -0.21 | 4.91 | 3.78 | -10.85 | -30.6 | 175.55 | -0.88 | -13.02 | 150.01 | -5.49 | -17.4 |
| 21Q3 (8) | 0.37 | 4.66 | -8.24 | 68.02 | -0.41 | 8.35 | 46.92 | -2.03 | 27.64 | 4.24 | 3.62 | -23.02 | 177.10 | -12.52 | 3.77 | 158.72 | -11.97 | 5.71 |
| 21Q2 (7) | 0.35 | -5.34 | -10.71 | 68.3 | -3.37 | -22.55 | 47.89 | 36.71 | 48.63 | 4.09 | -34.71 | -21.28 | 202.44 | 10.71 | 15.34 | 180.30 | 9.23 | 15.22 |
| 21Q1 (6) | 0.37 | -2.95 | -3.98 | 70.68 | -2.74 | -18.82 | 35.03 | -21.51 | 248.21 | 6.26 | 15.09 | -57.5 | 182.86 | -9.4 | 12.86 | 165.07 | -9.11 | 13.86 |
| 20Q4 (5) | 0.39 | -4.55 | -8.21 | 72.67 | 15.75 | -28.59 | 44.63 | 21.41 | 98.97 | 5.44 | -1.12 | -26.14 | 201.83 | 18.26 | 34.8 | 181.62 | 20.96 | 32.22 |
| 20Q3 (4) | 0.40 | 1.84 | 0.0 | 62.78 | -28.81 | 0.0 | 36.76 | 14.09 | 0.0 | 5.50 | 5.96 | 0.0 | 170.66 | -2.77 | 0.0 | 150.15 | -4.05 | 0.0 |
| 20Q2 (3) | 0.40 | 1.8 | 0.0 | 88.19 | 1.29 | 0.0 | 32.22 | 220.28 | 0.0 | 5.20 | -64.75 | 0.0 | 175.52 | 8.33 | 0.0 | 156.49 | 7.95 | 0.0 |
| 20Q1 (2) | 0.39 | -7.23 | 0.0 | 87.07 | -14.44 | 0.0 | 10.06 | -55.15 | 0.0 | 14.74 | 100.0 | 0.0 | 162.02 | 8.22 | 0.0 | 144.97 | 5.54 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 101.76 | 0.0 | 0.0 | 22.43 | 0.0 | 0.0 | 7.37 | 0.0 | 0.0 | 149.72 | 0.0 | 0.0 | 137.36 | 0.0 | 0.0 |
