- 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) | 0.25 | 27.88 | 46.13 | 18.86 | 42.3 | -0.31 | 4.19 | 17.04 | 2.90 | -70.08 | 137.73 | -43.13 | 129.96 | -42.49 |
| 2022 (9) | 0.19 | -26.41 | 38.81 | -25.38 | 42.43 | -1.26 | 3.58 | -58.18 | 9.68 | 119.41 | 242.17 | -8.07 | 225.99 | -5.05 |
| 2021 (8) | 0.26 | 1.08 | 52.01 | 3.48 | 42.97 | 9.37 | 8.56 | 49.91 | 4.41 | -81.41 | 263.43 | -5.46 | 238.01 | -5.14 |
| 2020 (7) | 0.26 | -8.05 | 50.26 | -18.22 | 39.29 | -8.99 | 5.71 | 230.06 | 23.74 | -52.6 | 278.65 | 9.56 | 250.90 | 17.36 |
| 2019 (6) | 0.28 | -0.11 | 61.46 | -4.73 | 43.17 | 14.42 | 1.73 | 11.61 | 50.08 | -30.1 | 254.34 | 24.85 | 213.79 | 35.34 |
| 2018 (5) | 0.28 | -0.49 | 64.51 | 2.64 | 37.73 | 13.24 | 1.55 | -70.31 | 71.65 | 776.9 | 203.71 | 7.35 | 157.96 | -4.38 |
| 2017 (4) | 0.28 | 3.86 | 62.85 | -0.41 | 33.32 | -4.53 | 5.22 | -21.39 | 8.17 | 16.25 | 189.77 | -16.16 | 165.20 | -20.15 |
| 2016 (3) | 0.27 | -11.74 | 63.11 | -21.81 | 34.9 | -20.52 | 6.64 | -36.64 | 7.03 | 16.99 | 226.34 | 2.43 | 206.89 | 1.8 |
| 2015 (2) | 0.31 | -15.5 | 80.71 | -20.45 | 43.91 | -1.72 | 10.48 | -3.23 | 6.01 | -29.14 | 220.98 | -0.33 | 203.23 | 9.49 |
| 2014 (1) | 0.37 | -6.55 | 101.46 | -1.36 | 44.68 | 7.92 | 10.83 | 16.58 | 8.48 | 0 | 221.71 | 16.45 | 185.62 | 7.05 |
| 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) | 0.19 | -10.55 | -16.23 | 36.34 | -4.54 | -23.01 | 11.67 | -80.35 | 166.44 | 0.82 | 109.42 | -93.89 | 174.98 | 11.28 | -3.62 | 172.51 | 12.35 | 2.9 |
| 24Q2 (19) | 0.21 | -15.73 | -7.3 | 38.07 | -17.11 | -15.14 | 59.39 | 522.54 | 84.9 | 0.39 | -48.89 | -97.25 | 157.25 | 7.87 | -20.66 | 153.55 | 8.36 | -19.57 |
| 24Q1 (18) | 0.25 | 0.36 | 17.43 | 45.93 | -0.43 | 18.19 | 9.54 | 235.92 | 162.09 | 0.76 | -93.3 | -94.6 | 145.78 | 5.84 | -34.45 | 141.70 | 9.03 | -33.2 |
| 23Q4 (17) | 0.25 | 10.73 | 27.88 | 46.13 | -2.27 | 18.86 | 2.84 | -35.16 | -68.55 | 11.38 | -14.79 | 44.42 | 137.73 | -24.14 | -43.13 | 129.96 | -22.48 | -42.49 |
| 23Q3 (16) | 0.22 | -1.02 | 14.54 | 47.2 | 5.22 | 22.15 | 4.38 | -86.36 | 301.84 | 13.36 | -5.53 | -63.16 | 181.56 | -8.4 | -30.18 | 167.65 | -12.18 | -29.84 |
| 23Q2 (15) | 0.23 | 6.75 | 4.15 | 44.86 | 15.44 | 22.84 | 32.12 | 782.42 | 723.59 | 14.14 | 0.12 | -61.0 | 198.21 | -10.88 | -13.07 | 190.91 | -9.99 | -4.25 |
| 23Q1 (14) | 0.21 | 9.29 | -23.1 | 38.86 | 0.13 | -21.51 | 3.64 | -59.69 | 115.38 | 14.12 | 79.18 | 22.74 | 222.40 | -8.16 | 21.32 | 212.11 | -6.14 | 25.43 |
| 22Q4 (13) | 0.19 | -0.82 | -26.41 | 38.81 | 0.44 | -25.38 | 9.03 | 516.13 | -8.7 | 7.88 | -78.26 | -31.5 | 242.17 | -6.87 | -8.07 | 225.99 | -5.42 | -5.05 |
| 22Q3 (12) | 0.20 | -10.0 | -28.75 | 38.64 | 5.81 | -28.06 | -2.17 | -155.64 | -120.49 | 36.25 | 0.0 | 84.56 | 260.03 | 14.05 | 5.09 | 238.95 | 19.85 | 7.21 |
| 22Q2 (11) | 0.22 | -21.18 | -17.3 | 36.52 | -26.24 | -25.7 | 3.90 | 130.77 | -58.11 | 36.25 | 215.12 | 209.75 | 228.00 | 24.37 | 29.6 | 199.38 | 17.9 | 26.95 |
| 22Q1 (10) | 0.28 | 4.6 | 5.0 | 49.51 | -4.81 | 5.01 | 1.69 | -82.91 | -62.69 | 11.50 | 0.0 | -75.92 | 183.32 | -30.41 | -22.56 | 169.11 | -28.95 | -22.34 |
| 21Q4 (9) | 0.26 | -3.98 | 1.08 | 52.01 | -3.17 | 3.48 | 9.89 | -6.61 | -11.7 | 11.50 | -41.43 | -56.75 | 263.43 | 6.46 | -5.46 | 238.01 | 6.78 | -5.14 |
| 21Q3 (8) | 0.27 | 4.46 | 4.58 | 53.71 | 9.28 | 2.11 | 10.59 | 13.75 | 43.3 | 19.64 | 67.83 | -26.15 | 247.44 | 40.65 | -4.32 | 222.89 | 41.92 | -5.47 |
| 21Q2 (7) | 0.26 | 0.08 | -4.93 | 49.15 | 4.24 | -12.06 | 9.31 | 105.52 | 77.33 | 11.70 | -75.5 | -48.35 | 175.93 | -25.69 | -28.22 | 157.05 | -27.88 | -29.99 |
| 21Q1 (6) | 0.26 | 0.69 | -6.69 | 47.15 | -6.19 | -19.17 | 4.53 | -59.55 | 129.95 | 47.77 | 79.62 | -51.63 | 236.74 | -15.04 | 0.18 | 217.75 | -13.21 | 2.23 |
| 20Q4 (5) | 0.26 | -0.65 | -8.05 | 50.26 | -4.45 | -18.22 | 11.20 | 51.56 | 27.13 | 26.60 | 0.0 | 110.63 | 278.65 | 7.75 | 9.56 | 250.90 | 6.41 | 17.36 |
| 20Q3 (4) | 0.26 | -5.04 | 0.0 | 52.6 | -5.89 | 0.0 | 7.39 | 40.76 | 0.0 | 26.60 | 17.38 | 0.0 | 258.61 | 5.52 | 0.0 | 235.78 | 5.1 | 0.0 |
| 20Q2 (3) | 0.28 | -1.78 | 0.0 | 55.89 | -4.18 | 0.0 | 5.25 | 166.5 | 0.0 | 22.66 | -77.06 | 0.0 | 245.09 | 3.71 | 0.0 | 224.34 | 5.32 | 0.0 |
| 20Q1 (2) | 0.28 | -0.78 | 0.0 | 58.33 | -5.09 | 0.0 | 1.97 | -77.64 | 0.0 | 98.76 | 682.12 | 0.0 | 236.32 | -7.09 | 0.0 | 213.00 | -0.37 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 61.46 | 0.0 | 0.0 | 8.81 | 0.0 | 0.0 | 12.63 | 0.0 | 0.0 | 254.34 | 0.0 | 0.0 | 213.79 | 0.0 | 0.0 |
