- 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) | 0.61 | 4.94 | 50.61 | 30.17 | 145.07 | -15.53 | 27.24 | 12.01 | 1.18 | -45.28 | 197.65 | -19.33 | 65.85 | -49.96 |
| 2022 (9) | 0.58 | -2.11 | 38.88 | 20.93 | 171.74 | 15.95 | 24.32 | -52.8 | 2.16 | 57.91 | 245.00 | 12.25 | 131.59 | 7.4 |
| 2021 (8) | 0.60 | 3.52 | 32.15 | 1.39 | 148.12 | -1.96 | 51.53 | 34.82 | 1.37 | 2.27 | 218.27 | 16.68 | 122.52 | 42.45 |
| 2020 (7) | 0.58 | 1.37 | 31.71 | 11.22 | 151.08 | 40.4 | 38.22 | 44.06 | 1.34 | -25.22 | 187.07 | -3.61 | 86.01 | 56.38 |
| 2019 (6) | 0.57 | -9.8 | 28.51 | 28.37 | 107.61 | -25.71 | 26.53 | 64.37 | 1.79 | -45.8 | 194.07 | -2.32 | 55.00 | -31.73 |
| 2018 (5) | 0.63 | -6.33 | 22.21 | -16.97 | 144.85 | 30.35 | 16.14 | 156.6 | 3.29 | -5.45 | 198.68 | 9.07 | 80.56 | -20.54 |
| 2017 (4) | 0.67 | 1.09 | 26.75 | -31.71 | 111.12 | -10.76 | 6.29 | -39.81 | 3.48 | 184.44 | 182.16 | 23.06 | 101.38 | 21.82 |
| 2016 (3) | 0.67 | -3.78 | 39.17 | 3.62 | 124.52 | 4.9 | 10.45 | 64.05 | 1.23 | -84.12 | 148.02 | -20.8 | 83.22 | -21.08 |
| 2015 (2) | 0.69 | 0.93 | 37.8 | -8.03 | 118.7 | 4.3 | 6.37 | -36.93 | 7.71 | 38.8 | 186.90 | -6.55 | 105.45 | 10.73 |
| 2014 (1) | 0.69 | 6.4 | 41.1 | 52.9 | 113.81 | -24.87 | 10.10 | -65.77 | 5.56 | 0 | 200.00 | 35.37 | 95.23 | 0.33 |
| 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) | 0.63 | 0.45 | 1.93 | 72.89 | 10.01 | 53.36 | 12.06 | -41.77 | -39.18 | 13.36 | 126.62 | 71.92 | 219.27 | 4.2 | 6.99 | 69.90 | -2.28 | -5.21 |
| 24Q2 (19) | 0.62 | -3.47 | 6.22 | 66.26 | 6.97 | 53.99 | 20.71 | 7.75 | -51.26 | 5.90 | -14.31 | 10.05 | 210.44 | 13.34 | -6.95 | 71.53 | 17.15 | -14.75 |
| 24Q1 (18) | 0.65 | 5.47 | 6.62 | 61.94 | 22.39 | 55.75 | 19.22 | -16.54 | -35.11 | 6.88 | 60.34 | -29.33 | 185.67 | -6.06 | -19.63 | 61.06 | -7.27 | -39.71 |
| 23Q4 (17) | 0.61 | -0.32 | 4.94 | 50.61 | 6.48 | 30.17 | 23.03 | 16.14 | 47.72 | 4.29 | -44.79 | -33.35 | 197.65 | -3.56 | -19.33 | 65.85 | -10.7 | -49.96 |
| 23Q3 (16) | 0.62 | 4.67 | 4.57 | 47.53 | 10.46 | 12.07 | 19.83 | -53.33 | -10.03 | 7.77 | 45.07 | -49.81 | 204.95 | -9.37 | -20.13 | 73.74 | -12.12 | -45.64 |
| 23Q2 (15) | 0.59 | -3.11 | -1.54 | 43.03 | 8.2 | 11.91 | 42.49 | 43.45 | -20.48 | 5.36 | -44.97 | -42.02 | 226.15 | -2.11 | -8.89 | 83.91 | -17.15 | -39.16 |
| 23Q1 (14) | 0.61 | 3.81 | -0.82 | 39.77 | 2.29 | 15.24 | 29.62 | 89.99 | -3.04 | 9.73 | 51.23 | 13.38 | 231.02 | -5.71 | 1.75 | 101.28 | -23.03 | -21.9 |
| 22Q4 (13) | 0.58 | -0.68 | -2.11 | 38.88 | -8.32 | 20.93 | 15.59 | -29.26 | -65.65 | 6.44 | -58.42 | 42.36 | 245.00 | -4.52 | 12.25 | 131.59 | -2.99 | 7.4 |
| 22Q3 (12) | 0.59 | -1.44 | -4.98 | 42.41 | 10.3 | 36.06 | 22.04 | -58.75 | -44.06 | 15.48 | 67.56 | 219.56 | 256.60 | 3.38 | 32.44 | 135.65 | -1.65 | 32.79 |
| 22Q2 (11) | 0.60 | -2.4 | -2.32 | 38.45 | 11.42 | 13.19 | 53.43 | 74.89 | -41.14 | 9.24 | 7.62 | 276.47 | 248.21 | 9.32 | 49.99 | 137.93 | 6.36 | 72.95 |
| 22Q1 (10) | 0.61 | 2.46 | 2.73 | 34.51 | 7.34 | 7.27 | 30.55 | -32.69 | -21.22 | 8.59 | 89.88 | 130.07 | 227.04 | 4.02 | 35.56 | 129.68 | 5.84 | 77.26 |
| 21Q4 (9) | 0.60 | -3.6 | 3.52 | 32.15 | 3.14 | 1.39 | 45.39 | 15.2 | 20.27 | 4.52 | -6.67 | 10.34 | 218.27 | 12.66 | 16.68 | 122.52 | 19.94 | 42.45 |
| 21Q3 (8) | 0.62 | 1.32 | 7.44 | 31.17 | -8.24 | 22.0 | 39.40 | -56.6 | 26.36 | 4.84 | 97.4 | -61.76 | 193.75 | 17.08 | 2.51 | 102.15 | 28.09 | 34.23 |
| 21Q2 (7) | 0.61 | 2.65 | 5.65 | 33.97 | 5.6 | 10.36 | 90.78 | 134.09 | -22.28 | 2.45 | -34.23 | -9.72 | 165.48 | -1.19 | -13.65 | 79.75 | 9.01 | 8.52 |
| 21Q1 (6) | 0.60 | 3.24 | 6.96 | 32.17 | 1.45 | 9.38 | 38.78 | 2.76 | 189.4 | 3.73 | -8.93 | -58.54 | 167.48 | -10.47 | -16.21 | 73.16 | -14.94 | 32.95 |
| 20Q4 (5) | 0.58 | 0.05 | 1.37 | 31.71 | 24.11 | 11.22 | 37.74 | 21.04 | 100.16 | 4.10 | -67.66 | -43.88 | 187.07 | -1.03 | -3.43 | 86.01 | 13.02 | 43.33 |
| 20Q3 (4) | 0.58 | -0.36 | 0.0 | 25.55 | -16.99 | 0.0 | 31.18 | -73.31 | 0.0 | 12.67 | 366.02 | 0.0 | 189.01 | -1.37 | 0.0 | 76.10 | 3.55 | 0.0 |
| 20Q2 (3) | 0.58 | 3.93 | 0.0 | 30.78 | 4.66 | 0.0 | 116.81 | 771.72 | 0.0 | 2.72 | -69.79 | 0.0 | 191.63 | -4.12 | 0.0 | 73.49 | 33.55 | 0.0 |
| 20Q1 (2) | 0.56 | -2.16 | 0.0 | 29.41 | 3.16 | 0.0 | 13.40 | 100.06 | 0.0 | 9.00 | 23.24 | 0.0 | 199.87 | 3.18 | 0.0 | 55.03 | -8.3 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 28.51 | 0.0 | 0.0 | -23676.00 | 0.0 | 0.0 | 7.30 | 0.0 | 0.0 | 193.71 | 0.0 | 0.0 | 60.01 | 0.0 | 0.0 |
