- 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) | 0.79 | 3.61 | 391.25 | 8.86 | 47.46 | -32.86 | 2.44 | -48.41 | 17.07 | 145.09 | 126.93 | -8.92 | 7.28 | -12.71 |
| 2022 (9) | 0.76 | 2.73 | 359.4 | 10.83 | 70.69 | -9.95 | 4.73 | -37.93 | 6.97 | 38.66 | 139.36 | -1.17 | 8.34 | -18.95 |
| 2021 (8) | 0.74 | 1.96 | 324.29 | 15.22 | 78.5 | 21.59 | 7.62 | 29.15 | 5.02 | -23.04 | 141.01 | 1.17 | 10.29 | 113.93 |
| 2020 (7) | 0.72 | -3.31 | 281.46 | 0.95 | 64.56 | 102.19 | 5.90 | 413.04 | 6.53 | -99.12 | 139.38 | 8.13 | 4.81 | -22.17 |
| 2019 (6) | 0.75 | 2.68 | 278.8 | 4.67 | 31.93 | 4.31 | 1.15 | -67.33 | 741.57 | 5932.57 | 128.90 | -5.79 | 6.18 | -8.31 |
| 2018 (5) | 0.73 | -1.74 | 266.35 | -3.3 | 30.61 | 2.2 | 3.52 | 206.09 | 12.29 | -69.01 | 136.82 | 8.35 | 6.74 | -26.5 |
| 2017 (4) | 0.74 | 7.87 | 275.44 | 20.06 | 29.95 | -77.57 | 1.15 | -88.18 | 39.67 | 1082.92 | 126.28 | -0.93 | 9.17 | 92.24 |
| 2016 (3) | 0.69 | -11.05 | 229.42 | -22.86 | 133.55 | 647.34 | 9.73 | 548.67 | 3.35 | -95.33 | 127.47 | 3.37 | 4.77 | -37.32 |
| 2015 (2) | 0.77 | 5.98 | 297.4 | 14.29 | 17.87 | -61.6 | 1.50 | -81.93 | 71.75 | 1994.91 | 123.31 | -6.8 | 7.61 | -43.71 |
| 2014 (1) | 0.73 | 1.08 | 260.22 | 3.78 | 46.54 | -9.42 | 8.30 | 4.4 | 3.42 | 0 | 132.30 | -0.44 | 13.52 | 3.44 |
| 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) | 0.75 | -2.17 | -5.07 | 352.35 | -0.79 | -8.1 | 6.87 | 39.07 | 228.71 | 14.84 | -11.48 | -82.12 | 148.65 | 13.19 | 17.83 | 8.86 | 80.08 | 185.81 |
| 24Q2 (19) | 0.77 | -0.7 | -3.08 | 355.16 | -6.52 | -2.55 | 4.94 | 2.07 | 5388.89 | 16.76 | -23.29 | -79.19 | 131.33 | 2.14 | 6.52 | 4.92 | -26.89 | 53.75 |
| 24Q1 (18) | 0.78 | -1.37 | 2.15 | 379.95 | -2.89 | 5.93 | 4.84 | -26.44 | 656.25 | 21.85 | 35.54 | -72.87 | 128.58 | 1.3 | -5.49 | 6.73 | -7.55 | 69.95 |
| 23Q4 (17) | 0.79 | -0.93 | 3.61 | 391.25 | 2.04 | 8.86 | 6.58 | 214.83 | 192.44 | 16.12 | -80.57 | -79.98 | 126.93 | 0.61 | -8.92 | 7.28 | 134.84 | -12.71 |
| 23Q3 (16) | 0.79 | -0.11 | 5.05 | 383.42 | 5.2 | 10.27 | 2.09 | 2222.22 | -35.89 | 82.98 | 3.04 | 95.59 | 126.16 | 2.33 | -12.32 | 3.10 | -3.13 | -29.86 |
| 23Q2 (15) | 0.80 | 4.66 | 3.94 | 364.46 | 1.61 | 8.84 | 0.09 | -85.94 | -97.96 | 80.54 | 0.0 | 148.16 | 123.29 | -9.38 | -8.48 | 3.20 | -19.19 | -29.67 |
| 23Q1 (14) | 0.76 | 0.04 | 3.71 | 358.67 | -0.2 | 4.42 | 0.64 | -71.56 | -93.66 | 80.54 | 0.0 | 563.22 | 136.05 | -2.38 | -5.4 | 3.96 | -52.52 | -12.39 |
| 22Q4 (13) | 0.76 | 0.45 | 2.73 | 359.4 | 3.36 | 10.83 | 2.25 | -30.98 | -85.56 | 80.54 | 89.83 | 846.99 | 139.36 | -3.14 | -1.17 | 8.34 | 88.69 | -18.95 |
| 22Q3 (12) | 0.76 | -1.18 | 0.53 | 347.72 | 3.84 | 12.27 | 3.26 | -26.24 | 1615.79 | 42.42 | 30.73 | 227.07 | 143.88 | 6.81 | 4.91 | 4.42 | -2.86 | -55.58 |
| 22Q2 (11) | 0.76 | 4.44 | 6.87 | 334.87 | -2.51 | 14.19 | 4.42 | -56.19 | -57.5 | 32.45 | 167.25 | 150.2 | 134.71 | -6.33 | -3.74 | 4.55 | 0.66 | -67.2 |
| 22Q1 (10) | 0.73 | -0.91 | 0.81 | 343.5 | 5.92 | 18.69 | 10.09 | -35.24 | 182.63 | 12.14 | 42.79 | -76.44 | 143.82 | 1.99 | 3.17 | 4.52 | -56.07 | -12.23 |
| 21Q4 (9) | 0.74 | -1.7 | 1.96 | 324.29 | 4.7 | 15.22 | 15.58 | 8100.0 | 188.52 | 8.50 | -34.43 | -64.43 | 141.01 | 2.82 | 1.17 | 10.29 | 3.42 | 113.93 |
| 21Q3 (8) | 0.75 | 5.06 | 2.97 | 309.72 | 5.62 | 13.34 | 0.19 | -98.17 | -98.67 | 12.97 | 0.0 | 23.4 | 137.14 | -2.0 | 4.93 | 9.95 | -28.26 | 35.19 |
| 21Q2 (7) | 0.72 | -1.49 | -5.93 | 293.25 | 1.33 | 0.81 | 10.40 | 191.32 | 264.91 | 12.97 | -74.83 | -81.09 | 139.94 | 0.39 | 13.08 | 13.87 | 169.32 | 46.77 |
| 21Q1 (6) | 0.73 | 0.22 | -2.6 | 289.41 | 2.82 | 3.58 | 3.57 | -33.89 | 58.67 | 51.53 | 115.52 | -33.95 | 139.40 | 0.01 | 8.36 | 5.15 | 7.07 | -23.25 |
| 20Q4 (5) | 0.72 | -0.73 | -3.31 | 281.46 | 3.0 | 0.95 | 5.40 | -62.32 | 95.65 | 23.91 | 127.46 | -60.62 | 139.38 | 6.64 | 8.13 | 4.81 | -34.65 | -22.17 |
| 20Q3 (4) | 0.73 | -4.02 | 0.0 | 273.26 | -6.06 | 0.0 | 14.33 | 402.81 | 0.0 | 10.51 | -84.68 | 0.0 | 130.70 | 5.62 | 0.0 | 7.36 | -22.12 | 0.0 |
| 20Q2 (3) | 0.76 | 2.0 | 0.0 | 290.9 | 4.11 | 0.0 | 2.85 | 26.67 | 0.0 | 68.60 | -12.08 | 0.0 | 123.75 | -3.81 | 0.0 | 9.45 | 40.83 | 0.0 |
| 20Q1 (2) | 0.75 | -0.51 | 0.0 | 279.42 | 0.22 | 0.0 | 2.25 | -18.48 | 0.0 | 78.02 | 28.51 | 0.0 | 128.65 | -0.19 | 0.0 | 6.71 | 8.58 | 0.0 |
| 19Q4 (1) | 0.75 | 0.0 | 0.0 | 278.8 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | 60.71 | 0.0 | 0.0 | 128.90 | 0.0 | 0.0 | 6.18 | 0.0 | 0.0 |
