- 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) | 0.80 | 1.13 | 340.42 | 10.36 | 74.81 | 27.62 | 1.29 | -9.79 | 243.51 | 0.0 | 81.13 | 2.64 | 30.79 | 8.95 |
| 2022 (9) | 0.80 | 0.53 | 308.45 | -0.74 | 58.62 | -14.67 | 1.43 | 4.38 | 243.51 | -13.08 | 79.04 | 2.64 | 28.26 | -3.68 |
| 2021 (8) | 0.79 | 0.92 | 310.76 | 2.2 | 68.7 | 1.45 | 1.37 | -40.69 | 280.17 | 639.12 | 77.01 | -35.77 | 29.34 | -22.01 |
| 2020 (7) | 0.78 | 0.46 | 304.06 | -3.35 | 67.72 | 7.07 | 2.31 | 14.93 | 37.91 | -31.21 | 119.89 | 13.51 | 37.62 | 11.2 |
| 2019 (6) | 0.78 | 3.79 | 314.59 | 14.63 | 63.25 | -80.2 | 2.01 | -60.82 | 55.11 | 952.49 | 105.62 | 10.48 | 33.83 | -4.81 |
| 2018 (5) | 0.75 | -14.01 | 274.45 | -40.0 | 319.47 | 124.77 | 5.13 | 1286.49 | 5.24 | 0 | 95.60 | 9.07 | 35.54 | 254.34 |
| 2017 (4) | 0.88 | -0.05 | 457.41 | -4.61 | 142.13 | 323.38 | 0.37 | 0 | 0.00 | 0 | 87.65 | -10.83 | 10.03 | 7.73 |
| 2016 (3) | 0.88 | 8.44 | 479.53 | 14.14 | 33.57 | -6.39 | -7.88 | 0 | 0.00 | 0 | 98.30 | -3.75 | 9.31 | -43.64 |
| 2015 (2) | 0.81 | 5.76 | 420.12 | 15.15 | 35.86 | -5.26 | -1.57 | 0 | 0.00 | 0 | 102.13 | 0.33 | 16.52 | 26.98 |
| 2014 (1) | 0.76 | 8.01 | 364.84 | 29.79 | 37.85 | -87.55 | 0.40 | -97.27 | 0.00 | 0 | 101.79 | -8.22 | 13.01 | -16.87 |
| 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) | 0.80 | -0.51 | -0.26 | 356.74 | 0.05 | 5.12 | 1.11 | 14.43 | -17.16 | 245.25 | 0.0 | -46.92 | 88.22 | 1.03 | 11.76 | 27.20 | -19.57 | -1.38 |
| 24Q2 (19) | 0.81 | 1.59 | 0.84 | 356.55 | 6.79 | 13.03 | 0.97 | 11.49 | -10.19 | 245.25 | 0.0 | -46.92 | 87.32 | -0.83 | 18.67 | 33.82 | 17.72 | 62.21 |
| 24Q1 (18) | 0.79 | -1.55 | -0.46 | 333.88 | -1.92 | 5.16 | 0.87 | -52.2 | -1.14 | 245.25 | 0.0 | -46.92 | 88.05 | 8.53 | 11.54 | 28.73 | -6.69 | 19.46 |
| 23Q4 (17) | 0.80 | 0.24 | 1.13 | 340.42 | 0.31 | 10.36 | 1.82 | 35.82 | 12.35 | 245.25 | -46.92 | -46.92 | 81.13 | 2.77 | 2.64 | 30.79 | 11.64 | 8.95 |
| 23Q3 (16) | 0.80 | 0.59 | 1.22 | 339.36 | 7.58 | 7.64 | 1.34 | 24.07 | 9.84 | 462.05 | 0.0 | 58.53 | 78.94 | 7.28 | -11.5 | 27.58 | 32.28 | -10.89 |
| 23Q2 (15) | 0.80 | 0.28 | 0.83 | 315.45 | -0.65 | -1.06 | 1.08 | 22.73 | -32.08 | 462.05 | 0.0 | 58.53 | 73.58 | -6.79 | -27.84 | 20.85 | -13.31 | -47.43 |
| 23Q1 (14) | 0.80 | 0.03 | 0.67 | 317.51 | 2.94 | 2.83 | 0.88 | -45.68 | -31.78 | 462.05 | 0.0 | 529.45 | 78.94 | -0.13 | 2.96 | 24.05 | -14.9 | -5.28 |
| 22Q4 (13) | 0.80 | 0.33 | 0.53 | 308.45 | -2.16 | -0.74 | 1.62 | 32.79 | -35.97 | 462.05 | 58.53 | 529.45 | 79.04 | -11.39 | 2.64 | 28.26 | -8.69 | -3.68 |
| 22Q3 (12) | 0.79 | 0.2 | -0.49 | 315.26 | -1.12 | -0.81 | 1.22 | -23.27 | 64.86 | 291.46 | 0.0 | 330.74 | 89.20 | -12.52 | 4.38 | 30.95 | -21.96 | 22.48 |
| 22Q2 (11) | 0.79 | 0.11 | 1.12 | 318.82 | 3.25 | 4.32 | 1.59 | 23.26 | 189.09 | 291.46 | 297.05 | 330.74 | 101.97 | 33.0 | -12.51 | 39.66 | 56.2 | 15.29 |
| 22Q1 (10) | 0.79 | -0.11 | 1.2 | 308.77 | -0.64 | 2.92 | 1.29 | -49.01 | -10.42 | 73.41 | 0.0 | 8.49 | 76.67 | -0.44 | -35.33 | 25.39 | -13.46 | -22.87 |
| 21Q4 (9) | 0.79 | -0.69 | 0.92 | 310.76 | -2.22 | 2.2 | 2.53 | 241.89 | -34.79 | 73.41 | 8.49 | 8.49 | 77.01 | -9.89 | -35.77 | 29.34 | 16.11 | -22.01 |
| 21Q3 (8) | 0.80 | 1.83 | 0.8 | 317.82 | 4.0 | 1.07 | 0.74 | 34.55 | -73.09 | 67.66 | 0.0 | -34.62 | 85.46 | -26.68 | -16.07 | 25.27 | -26.54 | -23.14 |
| 21Q2 (7) | 0.78 | 0.19 | -1.81 | 305.61 | 1.86 | -6.26 | 0.55 | -61.81 | -67.84 | 67.66 | 0.0 | -76.74 | 116.55 | -1.7 | 19.44 | 34.40 | 4.5 | 3.37 |
| 21Q1 (6) | 0.78 | -0.4 | -0.15 | 300.02 | -1.33 | -7.55 | 1.44 | -62.89 | 12.5 | 67.66 | 0.0 | -79.79 | 118.56 | -1.11 | 16.92 | 32.92 | -12.49 | 2.14 |
| 20Q4 (5) | 0.78 | -0.81 | 0.46 | 304.06 | -3.31 | -3.35 | 3.88 | 41.09 | 169.44 | 67.66 | -34.62 | -79.79 | 119.89 | 17.75 | 13.51 | 37.62 | 14.42 | 11.2 |
| 20Q3 (4) | 0.79 | -0.8 | 0.0 | 314.47 | -3.54 | 0.0 | 2.75 | 60.82 | 0.0 | 103.50 | -64.41 | 0.0 | 101.82 | 4.35 | 0.0 | 32.88 | -1.2 | 0.0 |
| 20Q2 (3) | 0.80 | 1.88 | 0.0 | 326.01 | 0.46 | 0.0 | 1.71 | 33.59 | 0.0 | 290.84 | -13.12 | 0.0 | 97.58 | -3.77 | 0.0 | 33.28 | 3.26 | 0.0 |
| 20Q1 (2) | 0.78 | 0.22 | 0.0 | 324.53 | 3.16 | 0.0 | 1.28 | -11.11 | 0.0 | 334.75 | 0.0 | 0.0 | 101.40 | -4.0 | 0.0 | 32.23 | -4.73 | 0.0 |
| 19Q4 (1) | 0.78 | 0.0 | 0.0 | 314.59 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 334.75 | 0.0 | 0.0 | 105.62 | 0.0 | 0.0 | 33.83 | 0.0 | 0.0 |
