- 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) | 0.77 | -0.93 | 16.31 | -37.94 | 112.75 | 33.46 | 10.08 | 120.09 | 0.80 | -53.8 | 86.83 | -9.69 | 42.30 | 42.33 |
| 2022 (9) | 0.78 | 8.53 | 26.28 | 14.71 | 84.48 | 5.56 | 4.58 | -35.85 | 1.72 | 32.83 | 96.15 | -10.2 | 29.72 | -27.85 |
| 2021 (8) | 0.72 | -1.67 | 22.91 | -6.45 | 80.03 | 24.93 | 7.14 | 260.61 | 1.30 | -91.1 | 107.07 | -6.31 | 41.19 | 27.37 |
| 2020 (7) | 0.73 | 1.53 | 24.49 | 65.7 | 64.06 | 13.97 | 1.98 | 22.98 | 14.58 | -30.12 | 114.28 | -7.21 | 32.34 | -15.3 |
| 2019 (6) | 0.72 | 5.23 | 14.78 | 23.79 | 56.21 | 26.12 | 1.61 | 0 | 20.87 | 645.34 | 123.16 | -5.62 | 38.18 | -29.13 |
| 2018 (5) | 0.68 | 51.33 | 11.94 | 201.52 | 44.57 | 11.15 | -23.85 | 0 | 2.80 | 0.0 | 130.50 | -33.86 | 53.87 | -12.45 |
| 2017 (4) | 0.45 | -5.41 | 3.96 | -7.69 | 40.1 | -13.65 | 1.73 | -77.73 | 2.80 | 394.37 | 197.30 | 4.01 | 61.53 | -13.64 |
| 2016 (3) | 0.48 | -8.32 | 4.29 | -18.75 | 46.44 | -15.09 | 7.77 | -3.48 | 0.57 | 42.2 | 189.69 | 9.55 | 71.25 | 39.82 |
| 2015 (2) | 0.52 | 3.33 | 5.28 | -0.19 | 54.69 | -0.11 | 8.05 | -14.45 | 0.40 | 33.23 | 173.15 | -3.59 | 50.96 | -32.5 |
| 2014 (1) | 0.51 | -15.22 | 5.29 | -40.16 | 54.75 | 52.17 | 9.41 | 92.43 | 0.30 | 0 | 179.59 | 16.51 | 75.50 | -27.56 |
| 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) | 0.60 | -1.52 | -23.19 | 20.55 | -6.84 | 5.66 | 23.61 | -64.34 | 83.17 | 3.16 | 289.98 | 41.46 | 101.49 | -0.63 | 12.45 | 50.97 | -4.85 | 16.82 |
| 24Q2 (19) | 0.61 | -19.98 | -22.63 | 22.06 | 27.22 | -12.25 | 66.20 | 646.34 | 969.47 | 0.81 | -82.27 | -81.25 | 102.13 | 19.86 | 13.04 | 53.57 | 42.59 | 65.6 |
| 24Q1 (18) | 0.76 | -1.29 | -2.38 | 17.34 | 6.32 | -31.95 | 8.87 | -60.21 | 280.69 | 4.58 | 167.13 | -77.18 | 85.21 | -1.87 | -8.75 | 37.57 | -11.18 | 56.54 |
| 23Q4 (17) | 0.77 | -1.25 | -0.93 | 16.31 | -16.14 | -37.94 | 22.29 | 72.92 | 524.37 | 1.71 | -23.4 | -81.1 | 86.83 | -3.79 | -9.69 | 42.30 | -3.05 | 42.33 |
| 23Q3 (16) | 0.78 | -0.8 | 0.66 | 19.45 | -22.63 | -37.14 | 12.89 | 108.24 | 907.03 | 2.24 | -48.3 | -7.36 | 90.25 | -0.11 | -11.9 | 43.63 | 34.87 | 104.84 |
| 23Q2 (15) | 0.79 | 0.96 | 14.6 | 25.14 | -1.33 | -8.85 | 6.19 | 165.67 | -47.94 | 4.33 | -78.42 | 79.2 | 90.35 | -3.24 | -16.14 | 32.35 | 34.79 | -6.66 |
| 23Q1 (14) | 0.78 | 0.17 | 13.64 | 25.48 | -3.04 | 13.8 | 2.33 | -34.73 | -5.28 | 20.05 | 121.18 | -39.63 | 93.38 | -2.88 | -12.16 | 24.00 | -19.25 | -16.49 |
| 22Q4 (13) | 0.78 | 0.33 | 8.53 | 26.28 | -15.06 | 14.71 | 3.57 | 178.91 | -83.29 | 9.07 | 275.53 | 517.57 | 96.15 | -6.14 | -10.2 | 29.72 | 39.53 | -27.85 |
| 22Q3 (12) | 0.78 | 12.94 | 6.51 | 30.94 | 12.18 | 21.91 | 1.28 | -89.23 | -63.94 | 2.41 | 0.0 | -87.86 | 102.44 | -4.92 | -8.46 | 21.30 | -38.55 | -35.55 |
| 22Q2 (11) | 0.69 | 0.12 | -6.19 | 27.58 | 23.18 | 4.15 | 11.89 | 383.33 | 460.85 | 2.41 | -92.73 | -93.41 | 107.74 | 1.35 | -4.03 | 34.66 | 20.6 | 0.26 |
| 22Q1 (10) | 0.69 | -4.34 | -4.64 | 22.39 | -2.27 | -12.2 | 2.46 | -88.48 | 53.75 | 33.21 | 2162.72 | -80.61 | 106.31 | -0.71 | -6.01 | 28.74 | -30.23 | 7.12 |
| 21Q4 (9) | 0.72 | -1.53 | -1.67 | 22.91 | -9.73 | -6.45 | 21.36 | 501.69 | 824.68 | 1.47 | -92.62 | -95.53 | 107.07 | -4.32 | -6.31 | 41.19 | 24.63 | 27.37 |
| 21Q3 (8) | 0.73 | -0.53 | 0.51 | 25.38 | -4.15 | 10.25 | 3.55 | 67.45 | 36.02 | 19.88 | -45.75 | -51.87 | 111.91 | -0.31 | -3.48 | 33.05 | -4.4 | 6.44 |
| 21Q2 (7) | 0.73 | 1.77 | 2.97 | 26.48 | 3.84 | 46.95 | 2.12 | 32.5 | 61.83 | 36.64 | -78.61 | -86.53 | 112.26 | -0.75 | -5.52 | 34.57 | 28.85 | 19.99 |
| 21Q1 (6) | 0.72 | -1.35 | 2.12 | 25.5 | 4.12 | 62.94 | 1.60 | -30.74 | 11.11 | 171.33 | 422.16 | 65.7 | 113.11 | -1.02 | -8.65 | 26.83 | -17.04 | -13.62 |
| 20Q4 (5) | 0.73 | 0.65 | 1.53 | 24.49 | 6.39 | 65.7 | 2.31 | -11.49 | -49.89 | 32.81 | -20.57 | 57.23 | 114.28 | -1.44 | -7.21 | 32.34 | 4.15 | -15.3 |
| 20Q3 (4) | 0.73 | 1.91 | 0.0 | 23.02 | 27.75 | 0.0 | 2.61 | 99.24 | 0.0 | 41.31 | -84.81 | 0.0 | 115.95 | -2.42 | 0.0 | 31.05 | 7.78 | 0.0 |
| 20Q2 (3) | 0.71 | 0.93 | 0.0 | 18.02 | 15.14 | 0.0 | 1.31 | -9.03 | 0.0 | 272.00 | 163.06 | 0.0 | 118.82 | -4.04 | 0.0 | 28.81 | -7.24 | 0.0 |
| 20Q1 (2) | 0.71 | -1.93 | 0.0 | 15.65 | 5.89 | 0.0 | 1.44 | -68.76 | 0.0 | 103.40 | 395.46 | 0.0 | 123.82 | 0.54 | 0.0 | 31.06 | -18.65 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | 14.78 | 0.0 | 0.0 | 4.61 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | 123.16 | 0.0 | 0.0 | 38.18 | 0.0 | 0.0 |
