- 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) | 0.58 | 12.26 | 150.38 | 62.66 | 23.15 | 66.79 | 4.87 | 2.96 | 4.97 | -17.99 | 125.91 | -2.64 | 16.98 | 311.14 |
| 2022 (9) | 0.51 | 26.32 | 92.45 | 48.73 | 13.88 | -80.14 | 4.73 | -77.55 | 6.06 | 437.51 | 129.32 | -14.7 | 4.13 | -48.95 |
| 2021 (8) | 0.41 | -20.64 | 62.16 | -13.26 | 69.9 | 101.32 | 21.07 | 290.91 | 1.13 | -78.16 | 151.60 | 12.69 | 8.09 | -12.82 |
| 2020 (7) | 0.51 | -2.91 | 71.66 | -10.22 | 34.72 | -45.9 | 5.39 | -30.72 | 5.16 | 41.26 | 134.53 | -6.22 | 9.28 | 82.68 |
| 2019 (6) | 0.53 | -19.99 | 79.82 | -32.2 | 64.18 | 41.3 | 7.78 | 70.24 | 3.65 | -67.85 | 143.45 | -5.39 | 5.08 | -12.26 |
| 2018 (5) | 0.66 | 2.2 | 117.72 | -9.29 | 45.42 | 2451.69 | 4.57 | 48.38 | 11.36 | 0 | 151.63 | 33.98 | 5.79 | 296.58 |
| 2017 (4) | 0.65 | 6.49 | 129.78 | 24.56 | 1.78 | -76.17 | 3.08 | -65.51 | 0.00 | 0 | 113.17 | -41.2 | 1.46 | -73.6 |
| 2016 (3) | 0.61 | 16.62 | 104.19 | 39.18 | 7.47 | -74.7 | 8.93 | -88.52 | 68.88 | 1239.71 | 192.46 | -10.15 | 5.53 | -72.14 |
| 2015 (2) | 0.52 | 3.93 | 74.86 | 10.81 | 29.53 | -40.67 | 77.82 | 188.22 | 5.14 | 41.87 | 214.20 | 1.68 | 19.85 | 510.77 |
| 2014 (1) | 0.50 | -18.09 | 67.56 | -23.77 | 49.77 | 108.16 | 27.00 | 290.74 | 3.62 | 0 | 210.66 | 26.9 | 3.25 | 35.98 |
| 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) | 0.59 | 1.32 | 5.92 | 166.57 | 1.43 | 36.12 | 4.68 | 286.78 | -72.93 | 10.85 | -97.41 | 176.97 | 129.21 | 3.7 | 1.54 | 15.68 | 6.52 | -11.01 |
| 24Q2 (19) | 0.58 | 2.14 | 6.6 | 164.22 | 2.89 | 50.72 | 1.21 | -23.9 | -43.46 | 419.12 | 49.11 | 435.21 | 124.60 | -1.28 | -2.1 | 14.72 | -6.42 | 338.1 |
| 24Q1 (18) | 0.57 | -1.21 | 10.32 | 159.6 | 6.13 | 62.33 | 1.59 | 218.0 | 222.31 | 281.09 | 7072.52 | 3819.77 | 126.21 | 0.24 | -0.34 | 15.73 | -7.36 | 309.64 |
| 23Q4 (17) | 0.58 | 3.61 | 12.26 | 150.38 | 22.89 | 62.66 | 0.50 | -97.11 | 135.97 | 3.92 | 0.0 | -45.35 | 125.91 | -1.05 | -2.64 | 16.98 | -3.63 | 311.14 |
| 23Q3 (16) | 0.56 | 1.98 | 9.23 | 122.37 | 12.31 | 42.86 | 17.29 | 707.94 | 57.18 | 3.92 | -95.0 | -45.35 | 127.25 | -0.02 | -4.25 | 17.62 | 424.4 | 335.06 |
| 23Q2 (15) | 0.55 | 5.7 | 6.26 | 108.96 | 10.82 | 49.55 | 2.14 | 264.62 | -62.72 | 78.31 | 992.03 | 204.16 | 127.27 | 0.5 | 0.09 | 3.36 | -12.5 | -19.42 |
| 23Q1 (14) | 0.52 | 0.52 | 20.34 | 98.32 | 6.35 | 44.61 | -1.30 | 6.47 | -125.54 | 7.17 | 0.0 | -71.78 | 126.64 | -2.07 | -11.75 | 3.84 | -7.02 | -7.47 |
| 22Q4 (13) | 0.51 | 0.8 | 26.32 | 92.45 | 7.93 | 48.73 | -1.39 | -112.64 | -113.83 | 7.17 | 0.0 | -30.06 | 129.32 | -2.69 | -14.7 | 4.13 | 1.98 | -48.95 |
| 22Q3 (12) | 0.51 | -0.8 | 22.99 | 85.66 | 17.57 | 47.87 | 11.00 | 91.64 | -81.11 | 7.17 | -72.15 | 294.68 | 132.90 | 4.52 | -10.8 | 4.05 | -2.88 | -58.67 |
| 22Q2 (11) | 0.51 | 19.71 | 12.61 | 72.86 | 7.16 | 33.0 | 5.74 | 12.77 | -41.13 | 25.75 | 1.31 | 167.76 | 127.15 | -11.39 | -4.1 | 4.17 | 0.48 | -47.35 |
| 22Q1 (10) | 0.43 | 5.52 | -8.49 | 67.99 | 9.38 | -3.89 | 5.09 | -49.35 | -57.48 | 25.41 | 147.88 | 177.73 | 143.50 | -5.34 | 15.36 | 4.15 | -48.7 | -48.06 |
| 21Q4 (9) | 0.41 | -1.86 | -20.64 | 62.16 | 7.3 | -13.26 | 10.05 | -82.74 | 8.3 | 10.25 | 464.29 | -15.66 | 151.60 | 1.75 | 12.69 | 8.09 | -17.45 | -12.82 |
| 21Q3 (8) | 0.41 | -9.17 | -26.69 | 57.93 | 5.75 | -27.33 | 58.23 | 497.23 | 851.47 | 1.82 | -81.1 | -87.26 | 148.99 | 12.38 | 14.5 | 9.80 | 23.74 | 87.74 |
| 21Q2 (7) | 0.46 | -2.73 | -19.69 | 54.78 | -22.56 | -30.76 | 9.75 | -18.55 | 335.27 | 9.62 | 5.08 | -87.38 | 132.58 | 6.58 | 4.56 | 7.92 | -0.88 | 60.32 |
| 21Q1 (6) | 0.47 | -8.48 | -14.94 | 70.74 | -1.28 | -9.35 | 11.97 | 28.99 | 324.47 | 9.15 | -24.73 | -82.12 | 124.39 | -7.54 | -14.83 | 7.99 | -13.9 | 105.93 |
| 20Q4 (5) | 0.51 | -9.34 | -2.91 | 71.66 | -10.11 | -10.22 | 9.28 | 51.63 | 89.0 | 12.16 | -14.79 | -54.26 | 134.53 | 3.39 | -6.22 | 9.28 | 77.78 | 82.68 |
| 20Q3 (4) | 0.57 | -0.49 | 0.0 | 79.72 | 0.76 | 0.0 | 6.12 | 173.21 | 0.0 | 14.27 | -81.28 | 0.0 | 130.12 | 2.62 | 0.0 | 5.22 | 5.67 | 0.0 |
| 20Q2 (3) | 0.57 | 3.02 | 0.0 | 79.12 | 1.38 | 0.0 | 2.24 | -20.57 | 0.0 | 76.21 | 48.93 | 0.0 | 126.80 | -13.18 | 0.0 | 4.94 | 27.32 | 0.0 |
| 20Q1 (2) | 0.55 | 4.46 | 0.0 | 78.04 | -2.23 | 0.0 | 2.82 | -42.57 | 0.0 | 51.17 | 92.54 | 0.0 | 146.05 | 1.81 | 0.0 | 3.88 | -23.62 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 79.82 | 0.0 | 0.0 | 4.91 | 0.0 | 0.0 | 26.58 | 0.0 | 0.0 | 143.45 | 0.0 | 0.0 | 5.08 | 0.0 | 0.0 |
