- 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) | 0.52 | -2.04 | 162.44 | 8.98 | 158.05 | 6.41 | 31.90 | -8.67 | 0.79 | -28.74 | 204.53 | 0.96 | 8.72 | -17.89 |
| 2022 (9) | 0.53 | -5.62 | 149.05 | -15.63 | 148.53 | 9.64 | 34.93 | -7.18 | 1.11 | -20.24 | 202.58 | 3.88 | 10.62 | -24.03 |
| 2021 (8) | 0.57 | 9.67 | 176.67 | 36.71 | 135.47 | 19.48 | 37.63 | 19.04 | 1.39 | -20.83 | 195.02 | -16.96 | 13.98 | 100.0 |
| 2020 (7) | 0.52 | -3.57 | 129.23 | -0.04 | 113.38 | -42.8 | 31.61 | -0.03 | 1.76 | 17.8 | 234.85 | 7.6 | 6.99 | -36.91 |
| 2019 (6) | 0.53 | -15.3 | 129.28 | -28.17 | 198.2 | 327.34 | 31.62 | 204.92 | 1.50 | -70.87 | 218.26 | 26.07 | 11.08 | -8.66 |
| 2018 (5) | 0.63 | 17.29 | 179.99 | 59.99 | 46.38 | -55.3 | 10.37 | -76.71 | 5.13 | 181.96 | 173.13 | -19.45 | 12.13 | -23.28 |
| 2017 (4) | 0.54 | -3.51 | 112.5 | -8.32 | 103.76 | -11.99 | 44.53 | -31.15 | 1.82 | 261.55 | 214.94 | 12.25 | 15.81 | 49.86 |
| 2016 (3) | 0.56 | -8.79 | 122.71 | -20.51 | 117.89 | 56.23 | 64.68 | 24.1 | 0.50 | 20.95 | 191.49 | 10.21 | 10.55 | 112.27 |
| 2015 (2) | 0.61 | -1.67 | 154.37 | 7.63 | 75.46 | 17.14 | 52.12 | 113.61 | 0.42 | -51.95 | 173.75 | 0.81 | 4.97 | -46.15 |
| 2014 (1) | 0.62 | 6.14 | 143.43 | 6.03 | 64.42 | -37.27 | 24.40 | -65.3 | 0.87 | 0 | 172.35 | -4.89 | 9.23 | 58.86 |
| 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) | 0.61 | 1.21 | 12.93 | 247.35 | 28.82 | 52.36 | 56.89 | 356.95 | 155.23 | 2.42 | -65.51 | -51.26 | 172.31 | 2.77 | -13.14 | 23.87 | 190.74 | 182.15 |
| 24Q2 (19) | 0.61 | 5.72 | 10.17 | 192.01 | 17.01 | 16.41 | 12.45 | 738.46 | 2.55 | 7.02 | 264.29 | -44.03 | 167.66 | -8.27 | -17.2 | 8.21 | 67.55 | -25.43 |
| 24Q1 (18) | 0.57 | 9.56 | 13.17 | 164.1 | 1.02 | 12.21 | -1.95 | -104.28 | -103.9 | 1.93 | 0.0 | -24.75 | 182.77 | -10.64 | -14.6 | 4.90 | -43.81 | -69.3 |
| 23Q4 (17) | 0.52 | -3.67 | -2.04 | 162.44 | 0.06 | 8.98 | 45.59 | 104.53 | 5165.56 | 1.93 | -61.2 | -85.11 | 204.53 | 3.11 | 0.96 | 8.72 | 3.07 | -17.89 |
| 23Q3 (16) | 0.54 | -1.27 | 7.72 | 162.35 | -1.57 | 16.45 | 22.29 | 83.61 | 66.47 | 4.97 | -60.4 | -61.63 | 198.37 | -2.03 | -10.03 | 8.46 | -23.16 | -41.57 |
| 23Q2 (15) | 0.55 | 8.61 | 5.85 | 164.94 | 12.78 | 29.68 | 12.14 | -75.73 | -88.85 | 12.54 | 389.8 | 870.04 | 202.49 | -5.39 | 0.06 | 11.01 | -31.02 | -47.42 |
| 23Q1 (14) | 0.51 | -5.17 | -11.21 | 146.25 | -1.88 | -19.61 | 50.02 | 5657.78 | 29.59 | 2.56 | -80.22 | -52.71 | 214.02 | 5.65 | 13.09 | 15.96 | 50.28 | 4.11 |
| 22Q4 (13) | 0.53 | 5.93 | -5.62 | 149.05 | 6.91 | -15.63 | -0.90 | -106.72 | -101.41 | 12.95 | 0.0 | 296.52 | 202.58 | -8.12 | 3.88 | 10.62 | -26.66 | -24.03 |
| 22Q3 (12) | 0.50 | -2.98 | -12.07 | 139.42 | 9.62 | -16.33 | 13.39 | -87.7 | -76.75 | 12.95 | 901.23 | 235.03 | 220.49 | 8.95 | 12.05 | 14.48 | -30.85 | -15.96 |
| 22Q2 (11) | 0.52 | -8.89 | -11.33 | 127.19 | -30.09 | -23.34 | 108.89 | 182.1 | 492.76 | 1.29 | -76.12 | -91.38 | 202.37 | 6.93 | 2.64 | 20.94 | 36.59 | 248.42 |
| 22Q1 (10) | 0.57 | 0.8 | -0.66 | 181.93 | 2.98 | 33.81 | 38.60 | -39.67 | 283.32 | 5.42 | 65.86 | -76.03 | 189.25 | -2.96 | -3.47 | 15.33 | 9.66 | 87.64 |
| 21Q4 (9) | 0.57 | -1.31 | 9.67 | 176.67 | 6.03 | 36.71 | 63.98 | 11.08 | 179.39 | 3.27 | -15.51 | -62.46 | 195.02 | -0.89 | -16.96 | 13.98 | -18.86 | 100.0 |
| 21Q3 (8) | 0.57 | -2.17 | 10.15 | 166.63 | 0.43 | 31.47 | 57.60 | 213.55 | 173.12 | 3.86 | -74.24 | -69.21 | 196.78 | -0.19 | -18.16 | 17.23 | 186.69 | -13.81 |
| 21Q2 (7) | 0.59 | 2.07 | 10.11 | 165.91 | 22.03 | 26.55 | 18.37 | 82.42 | -77.32 | 15.00 | -33.6 | 314.49 | 197.16 | 0.57 | -19.09 | 6.01 | -26.44 | -76.7 |
| 21Q1 (6) | 0.57 | 11.28 | 8.12 | 135.96 | 5.21 | 3.81 | 10.07 | -56.03 | 38.9 | 22.59 | 159.76 | -19.94 | 196.05 | -16.52 | -9.25 | 8.17 | 16.88 | -0.49 |
| 20Q4 (5) | 0.52 | -0.88 | -3.57 | 129.23 | 1.96 | -0.04 | 22.90 | 8.58 | 415.77 | 8.70 | -30.71 | -89.81 | 234.85 | -2.32 | 7.6 | 6.99 | -65.03 | -36.91 |
| 20Q3 (4) | 0.52 | -2.2 | 0.0 | 126.74 | -3.33 | 0.0 | 21.09 | -73.97 | 0.0 | 12.55 | 246.8 | 0.0 | 240.44 | -1.33 | 0.0 | 19.99 | -22.49 | 0.0 |
| 20Q2 (3) | 0.53 | 0.23 | 0.0 | 131.1 | 0.1 | 0.0 | 81.01 | 1017.38 | 0.0 | 3.62 | -87.17 | 0.0 | 243.68 | 12.79 | 0.0 | 25.79 | 214.13 | 0.0 |
| 20Q1 (2) | 0.53 | -0.75 | 0.0 | 130.97 | 1.31 | 0.0 | 7.25 | 63.29 | 0.0 | 28.22 | -66.95 | 0.0 | 216.04 | -1.02 | 0.0 | 8.21 | -25.9 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 129.28 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 85.40 | 0.0 | 0.0 | 218.26 | 0.0 | 0.0 | 11.08 | 0.0 | 0.0 |
