- 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) | 0.63 | -0.97 | 54.2 | -18.78 | 225.03 | -8.46 | 22.24 | -44.58 | 2.22 | 154.34 | 138.07 | 28.15 | 60.07 | 39.47 |
| 2022 (9) | 0.64 | 20.84 | 66.73 | 95.69 | 245.83 | 15.21 | 40.13 | -50.95 | 0.87 | -35.65 | 107.74 | -26.4 | 43.07 | -37.09 |
| 2021 (8) | 0.53 | 0.34 | 34.1 | 55.0 | 213.37 | 47.48 | 81.81 | 30.17 | 1.36 | -16.92 | 146.38 | 14.28 | 68.46 | 39.63 |
| 2020 (7) | 0.53 | 0.17 | 22.0 | -11.75 | 144.68 | 24.33 | 62.85 | 39.88 | 1.63 | -32.67 | 128.09 | -0.75 | 49.03 | -33.7 |
| 2019 (6) | 0.53 | 16.72 | 24.93 | 49.28 | 116.37 | 34.59 | 44.93 | -11.31 | 2.43 | 24.33 | 129.06 | -6.86 | 73.95 | -1.22 |
| 2018 (5) | 0.45 | 0.04 | 16.7 | 5.7 | 86.46 | 14.44 | 50.66 | 66.81 | 1.95 | -41.62 | 138.56 | 19.2 | 74.86 | 8.89 |
| 2017 (4) | 0.45 | -5.26 | 15.8 | 3.95 | 75.55 | -14.72 | 30.37 | -37.79 | 3.34 | 81.18 | 116.24 | -2.62 | 68.75 | -16.53 |
| 2016 (3) | 0.48 | -5.53 | 15.2 | -12.14 | 88.59 | -9.24 | 48.82 | 30.6 | 1.85 | -1.5 | 119.37 | -9.07 | 82.36 | -24.12 |
| 2015 (2) | 0.50 | -7.91 | 17.3 | -16.95 | 97.61 | -31.29 | 37.38 | -9.25 | 1.87 | 39.66 | 131.28 | 4.6 | 108.54 | 15.48 |
| 2014 (1) | 0.55 | -13.1 | 20.83 | -32.11 | 142.06 | -5.39 | 41.19 | 26.23 | 1.34 | 0 | 125.51 | 30.77 | 93.99 | 29.98 |
| 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) | 0.54 | -8.59 | -17.14 | 35.2 | -4.86 | -38.03 | 43.14 | 14.28 | 63.84 | 2.79 | -34.81 | -59.75 | 123.10 | 0.8 | -6.2 | 54.03 | 3.07 | 7.33 |
| 24Q2 (19) | 0.59 | -2.07 | -14.21 | 37.0 | -24.8 | -28.57 | 37.75 | 76.98 | 89.79 | 4.28 | -37.24 | -42.31 | 122.12 | -2.07 | 17.19 | 52.42 | -4.4 | 26.1 |
| 24Q1 (18) | 0.61 | -3.92 | -2.88 | 49.2 | -9.23 | -13.0 | 21.33 | -34.19 | 100.28 | 6.82 | 12.96 | -38.9 | 124.70 | -9.68 | 3.29 | 54.83 | -8.72 | 13.1 |
| 23Q4 (17) | 0.63 | -3.66 | -0.97 | 54.2 | -4.58 | -18.78 | 32.41 | 23.09 | 27.25 | 6.04 | -12.91 | 85.1 | 138.07 | 5.2 | 28.15 | 60.07 | 19.33 | 39.47 |
| 23Q3 (16) | 0.66 | -5.35 | 0.24 | 56.8 | 9.65 | 4.89 | 26.33 | 32.38 | -50.24 | 6.93 | -6.56 | 82.99 | 131.24 | 25.94 | 14.04 | 50.34 | 21.1 | 19.06 |
| 23Q2 (15) | 0.69 | 10.86 | 8.48 | 51.8 | -8.4 | 31.81 | 19.89 | 86.76 | -66.23 | 7.42 | -33.53 | 37.71 | 104.21 | -13.68 | -14.1 | 41.57 | -14.25 | -11.21 |
| 23Q1 (14) | 0.63 | -2.04 | 22.56 | 56.55 | -15.26 | 50.8 | 10.65 | -58.19 | -73.62 | 11.16 | 242.2 | 29.09 | 120.73 | 12.06 | -18.35 | 48.48 | 12.56 | -21.16 |
| 22Q4 (13) | 0.64 | -2.47 | 20.84 | 66.73 | 23.23 | 95.69 | 25.47 | -51.86 | -66.79 | 3.26 | -13.9 | -25.91 | 107.74 | -6.38 | -26.4 | 43.07 | 1.87 | -37.09 |
| 22Q3 (12) | 0.65 | 2.43 | 24.09 | 54.15 | 37.79 | 81.1 | 52.91 | -10.17 | -23.0 | 3.79 | -29.68 | -3.98 | 115.08 | -5.14 | -12.33 | 42.28 | -9.7 | -35.8 |
| 22Q2 (11) | 0.64 | 25.24 | 10.15 | 39.3 | 4.8 | 72.37 | 58.90 | 45.9 | -37.51 | 5.39 | -37.69 | 33.89 | 121.31 | -17.96 | 1.58 | 46.82 | -23.86 | -17.44 |
| 22Q1 (10) | 0.51 | -3.41 | -3.61 | 37.5 | 9.97 | 76.89 | 40.37 | -47.36 | -59.59 | 8.64 | 96.39 | 93.84 | 147.87 | 1.02 | 12.44 | 61.49 | -10.18 | 2.79 |
| 21Q4 (9) | 0.53 | 0.15 | 0.34 | 34.1 | 14.05 | 55.0 | 76.69 | 11.61 | -38.94 | 4.40 | 11.58 | 34.18 | 146.38 | 11.51 | 14.28 | 68.46 | 3.95 | 39.63 |
| 21Q3 (8) | 0.53 | -9.08 | -6.52 | 29.9 | 31.14 | -5.68 | 68.71 | -27.11 | -14.6 | 3.94 | -1.95 | -30.48 | 131.27 | 9.92 | 9.16 | 65.86 | 16.13 | 17.65 |
| 21Q2 (7) | 0.58 | 9.6 | 2.31 | 22.8 | 7.55 | -0.87 | 94.26 | -5.66 | 209.15 | 4.02 | -9.79 | -76.88 | 119.42 | -9.19 | 5.98 | 56.71 | -5.2 | 9.33 |
| 21Q1 (6) | 0.53 | 0.55 | 6.8 | 21.2 | -3.64 | -1.4 | 99.91 | -20.45 | 531.14 | 4.46 | 35.95 | -77.96 | 131.51 | 2.67 | -3.44 | 59.82 | 22.01 | 10.02 |
| 20Q4 (5) | 0.53 | -6.7 | 0.17 | 22.0 | -30.6 | -11.75 | 125.60 | 56.1 | 110.42 | 3.28 | -42.19 | -50.1 | 128.09 | 6.52 | -0.75 | 49.03 | -12.42 | -33.7 |
| 20Q3 (4) | 0.56 | -0.49 | 0.0 | 31.7 | 37.83 | 0.0 | 80.46 | 163.89 | 0.0 | 5.67 | -67.4 | 0.0 | 120.25 | 6.72 | 0.0 | 55.98 | 7.92 | 0.0 |
| 20Q2 (3) | 0.57 | 14.4 | 0.0 | 23.0 | 6.98 | 0.0 | 30.49 | 92.61 | 0.0 | 17.40 | -13.99 | 0.0 | 112.68 | -17.27 | 0.0 | 51.87 | -4.6 | 0.0 |
| 20Q1 (2) | 0.50 | -5.69 | 0.0 | 21.5 | -13.76 | 0.0 | 15.83 | -73.48 | 0.0 | 20.24 | 207.82 | 0.0 | 136.20 | 5.53 | 0.0 | 54.37 | -26.48 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 24.93 | 0.0 | 0.0 | 59.69 | 0.0 | 0.0 | 6.57 | 0.0 | 0.0 | 129.06 | 0.0 | 0.0 | 73.95 | 0.0 | 0.0 |
