- 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) | 0.75 | -3.27 | 162.47 | 23.09 | 81.03 | 71.17 | 5.61 | 66.96 | 0.46 | -70.06 | 134.17 | 1.2 | 18.78 | 31.24 |
| 2022 (9) | 0.77 | 11.58 | 131.99 | 49.46 | 47.34 | -14.25 | 3.36 | -64.78 | 1.52 | 150.32 | 132.58 | -10.22 | 14.31 | -41.23 |
| 2021 (8) | 0.69 | 4.05 | 88.31 | 34.07 | 55.21 | 15.55 | 9.54 | 15.92 | 0.61 | -57.38 | 147.68 | -9.94 | 24.35 | 12.42 |
| 2020 (7) | 0.67 | 1.48 | 65.87 | 9.06 | 47.78 | 115.13 | 8.23 | 199.27 | 1.43 | -77.65 | 163.98 | -1.12 | 21.66 | 22.03 |
| 2019 (6) | 0.66 | 3.81 | 60.4 | 3.05 | 22.21 | 19.41 | 2.75 | -10.71 | 6.39 | 69.34 | 165.83 | 9.68 | 17.75 | 45.85 |
| 2018 (5) | 0.63 | 1.75 | 58.61 | 19.1 | 18.6 | 84.89 | 3.08 | 72.07 | 3.77 | -94.79 | 151.20 | -20.21 | 12.17 | -12.19 |
| 2017 (4) | 0.62 | 4.17 | 49.21 | 8.49 | 10.06 | -13.13 | 1.79 | -56.87 | 72.39 | 1369.25 | 189.50 | -0.99 | 13.86 | -1.28 |
| 2016 (3) | 0.60 | 1.46 | 45.36 | 70.46 | 11.58 | 38.19 | 4.15 | -43.38 | 4.93 | -17.31 | 191.39 | 7.07 | 14.04 | 105.26 |
| 2015 (2) | 0.59 | 102.2 | 26.61 | 194.36 | 8.38 | -27.13 | 7.33 | 58.66 | 5.96 | -23.79 | 178.75 | -63.17 | 6.84 | -96.85 |
| 2014 (1) | 0.29 | -4.25 | 9.04 | 760.95 | 11.5 | 126.82 | 4.62 | -78.88 | 7.82 | 0 | 485.32 | 165.89 | 217.39 | 473.44 |
| 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) | 0.74 | 0.43 | -2.33 | 206.13 | 2.35 | 34.13 | 5.28 | -22.58 | 14.78 | 1.41 | 18.05 | -38.34 | 132.64 | -0.99 | 0.23 | 17.64 | -15.03 | 11.86 |
| 24Q2 (19) | 0.74 | 5.39 | -0.69 | 201.39 | 17.87 | 48.8 | 6.82 | -25.46 | 26.53 | 1.19 | 6.86 | -44.11 | 133.97 | -5.66 | -1.99 | 20.76 | -14.95 | 39.7 |
| 24Q1 (18) | 0.70 | -6.71 | -3.91 | 170.86 | 5.16 | 29.99 | 9.15 | 3.51 | 206.02 | 1.12 | 27.71 | -76.59 | 142.01 | 5.84 | 1.31 | 24.41 | 29.98 | 26.08 |
| 23Q4 (17) | 0.75 | -1.08 | -3.27 | 162.47 | 5.72 | 23.09 | 8.84 | 92.17 | 65.54 | 0.87 | -61.73 | -62.09 | 134.17 | 1.38 | 1.2 | 18.78 | 19.09 | 31.24 |
| 23Q3 (16) | 0.76 | 2.12 | -0.37 | 153.68 | 13.55 | 33.98 | 4.60 | -14.66 | 121.15 | 2.28 | 6.99 | -85.57 | 132.34 | -3.18 | -2.67 | 15.77 | 6.12 | 46.83 |
| 23Q2 (15) | 0.74 | 1.97 | -1.0 | 135.34 | 2.97 | 26.91 | 5.39 | 80.27 | 151.87 | 2.13 | -55.24 | -84.2 | 136.69 | -2.48 | 0.01 | 14.86 | -23.24 | 0.13 |
| 23Q1 (14) | 0.73 | -6.09 | -0.53 | 131.44 | -0.42 | 43.74 | 2.99 | -44.01 | 2.4 | 4.77 | 106.83 | -57.6 | 140.17 | 5.72 | -0.97 | 19.36 | 35.29 | 19.36 |
| 22Q4 (13) | 0.77 | 1.88 | 11.58 | 131.99 | 15.07 | 49.46 | 5.34 | 156.73 | -67.5 | 2.31 | -85.43 | 126.26 | 132.58 | -2.49 | -10.22 | 14.31 | 33.24 | -41.23 |
| 22Q3 (12) | 0.76 | 1.47 | 11.33 | 114.7 | 7.56 | 39.28 | 2.08 | -2.8 | -59.92 | 15.83 | 17.17 | 64.97 | 135.97 | -0.52 | -12.77 | 10.74 | -27.63 | -36.11 |
| 22Q2 (11) | 0.75 | 2.45 | 12.46 | 106.64 | 16.62 | 42.62 | 2.14 | -26.71 | -51.58 | 13.51 | 20.09 | -48.9 | 136.68 | -3.43 | -11.9 | 14.84 | -8.51 | -8.34 |
| 22Q1 (10) | 0.73 | 5.35 | 11.92 | 91.44 | 3.54 | 23.1 | 2.92 | -82.23 | -72.27 | 11.25 | 1003.77 | 143.27 | 141.54 | -4.16 | -11.08 | 16.22 | -33.39 | -25.53 |
| 21Q4 (9) | 0.69 | 1.66 | 4.05 | 88.31 | 7.24 | 34.07 | 16.43 | 216.57 | 56.33 | 1.02 | -89.38 | -72.27 | 147.68 | -5.26 | -9.94 | 24.35 | 44.85 | 12.42 |
| 21Q3 (8) | 0.68 | 2.49 | 0.75 | 82.35 | 10.14 | 25.44 | 5.19 | 17.42 | -50.52 | 9.60 | -63.71 | 103.77 | 155.88 | 0.47 | -3.01 | 16.81 | 3.83 | -23.87 |
| 21Q2 (7) | 0.67 | 1.96 | 0.11 | 74.77 | 0.66 | 16.46 | 4.42 | -58.02 | -26.09 | 26.44 | 471.68 | 202.97 | 155.15 | -2.53 | -3.6 | 16.19 | -25.67 | 4.52 |
| 21Q1 (6) | 0.65 | -2.06 | -0.5 | 74.28 | 12.77 | 20.88 | 10.53 | 0.19 | 79.39 | 4.62 | 25.8 | -49.26 | 159.17 | -2.93 | -3.62 | 21.78 | 0.55 | 6.19 |
| 20Q4 (5) | 0.67 | -1.57 | 1.48 | 65.87 | 0.34 | 9.06 | 10.51 | 0.19 | 171.58 | 3.68 | -21.93 | -71.37 | 163.98 | 2.03 | -1.12 | 21.66 | -1.9 | 22.03 |
| 20Q3 (4) | 0.68 | 1.84 | 0.0 | 65.65 | 2.26 | 0.0 | 10.49 | 75.42 | 0.0 | 4.71 | -46.04 | 0.0 | 160.72 | -0.14 | 0.0 | 22.08 | 42.54 | 0.0 |
| 20Q2 (3) | 0.66 | 1.34 | 0.0 | 64.2 | 4.48 | 0.0 | 5.98 | 1.87 | 0.0 | 8.73 | -4.25 | 0.0 | 160.94 | -2.55 | 0.0 | 15.49 | -24.48 | 0.0 |
| 20Q1 (2) | 0.66 | -0.11 | 0.0 | 61.45 | 1.74 | 0.0 | 5.87 | 51.68 | 0.0 | 9.11 | -29.03 | 0.0 | 165.15 | -0.41 | 0.0 | 20.51 | 15.55 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 60.4 | 0.0 | 0.0 | 3.87 | 0.0 | 0.0 | 12.84 | 0.0 | 0.0 | 165.83 | 0.0 | 0.0 | 17.75 | 0.0 | 0.0 |
