- 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) | 0.50 | 16.78 | 80.13 | 59.24 | 40.15 | -8.96 | 2.18 | -66.67 | 12.96 | 339.95 | 123.23 | -18.48 | 112.49 | -21.33 |
| 2022 (9) | 0.43 | -5.09 | 50.32 | 4.72 | 44.1 | 24.09 | 6.54 | -47.55 | 2.95 | 44.69 | 151.17 | 10.46 | 142.99 | 17.7 |
| 2021 (8) | 0.45 | -8.99 | 48.05 | -15.35 | 35.54 | 13.47 | 12.47 | 279.03 | 2.04 | -73.92 | 136.85 | -6.87 | 121.49 | -10.68 |
| 2020 (7) | 0.50 | -0.8 | 56.76 | -5.04 | 31.32 | -16.77 | 3.29 | 26.54 | 7.81 | -25.46 | 146.94 | 15.42 | 136.02 | 17.16 |
| 2019 (6) | 0.50 | 0.2 | 59.77 | -1.71 | 37.63 | -1.49 | 2.60 | -22.16 | 10.47 | 29.83 | 127.31 | -27.51 | 116.10 | -27.92 |
| 2018 (5) | 0.50 | -5.52 | 60.81 | -7.17 | 38.2 | 18.71 | 3.34 | 108.75 | 8.07 | -84.13 | 175.62 | -3.94 | 161.07 | -3.49 |
| 2017 (4) | 0.53 | 2.18 | 65.51 | -15.6 | 32.18 | -2.34 | 1.60 | -8.57 | 50.83 | -42.02 | 182.83 | 48.84 | 166.89 | 66.84 |
| 2016 (3) | 0.52 | 8.78 | 77.62 | 23.91 | 32.95 | -1.96 | 1.75 | -57.21 | 87.67 | 591.45 | 122.84 | -41.05 | 100.03 | -49.4 |
| 2015 (2) | 0.48 | -4.21 | 62.64 | -6.86 | 33.61 | -3.72 | 4.09 | 34.1 | 12.68 | -12.5 | 208.37 | -9.26 | 197.69 | -8.65 |
| 2014 (1) | 0.50 | -7.99 | 67.25 | -16.25 | 34.91 | 4.74 | 3.05 | 3.04 | 14.49 | 0 | 229.64 | 24.45 | 216.41 | 19.08 |
| 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) | 0.53 | -0.38 | 5.79 | 129.14 | 20.23 | 56.14 | 1.87 | -26.09 | 5.65 | 54.11 | 46.96 | -23.72 | 78.83 | -33.04 | -39.26 | 71.75 | -32.3 | -40.05 |
| 24Q2 (19) | 0.53 | 6.91 | 4.0 | 107.41 | 35.79 | 36.46 | 2.53 | 10.48 | 19.91 | 36.82 | 12.61 | -59.94 | 117.73 | -1.79 | -13.55 | 105.99 | -1.83 | -15.31 |
| 24Q1 (18) | 0.49 | -1.75 | 1.44 | 79.1 | -1.29 | 20.67 | 2.29 | 40.49 | -41.73 | 32.70 | -69.23 | 76.48 | 119.88 | -2.72 | -4.84 | 107.97 | -4.02 | -8.48 |
| 23Q4 (17) | 0.50 | 1.11 | 16.78 | 80.13 | -3.12 | 59.24 | 1.63 | -7.91 | -67.47 | 106.25 | 49.78 | 865.48 | 123.23 | -5.05 | -18.48 | 112.49 | -6.01 | -21.33 |
| 23Q3 (16) | 0.50 | -2.07 | 14.89 | 82.71 | 5.08 | 54.95 | 1.77 | -16.11 | -69.9 | 70.94 | -22.81 | 469.3 | 129.78 | -4.71 | -18.31 | 119.68 | -4.37 | -18.42 |
| 23Q2 (15) | 0.51 | 4.27 | 14.33 | 78.71 | 20.08 | 73.52 | 2.11 | -46.31 | -71.83 | 91.90 | 396.07 | 601.95 | 136.19 | 8.1 | -14.91 | 125.15 | 6.08 | -14.36 |
| 23Q1 (14) | 0.49 | 13.11 | 4.55 | 65.55 | 30.27 | 34.21 | 3.93 | -21.56 | -60.78 | 18.53 | 68.34 | 40.88 | 125.98 | -16.66 | -7.5 | 117.98 | -17.49 | -6.16 |
| 22Q4 (13) | 0.43 | -0.53 | -5.09 | 50.32 | -5.73 | 4.72 | 5.01 | -14.8 | -63.7 | 11.00 | -11.68 | 33.99 | 151.17 | -4.84 | 10.46 | 142.99 | -2.53 | 17.7 |
| 22Q3 (12) | 0.43 | -2.55 | 0.77 | 53.38 | 17.68 | 31.06 | 5.88 | -21.5 | 167.12 | 12.46 | -4.82 | 335.72 | 158.86 | -0.74 | 12.02 | 146.70 | 0.38 | 22.26 |
| 22Q2 (11) | 0.44 | -4.64 | 7.27 | 45.36 | -7.13 | 16.01 | 7.49 | -25.25 | -79.47 | 13.09 | -0.44 | 357.81 | 160.05 | 17.52 | -9.29 | 146.14 | 16.23 | -9.61 |
| 22Q1 (10) | 0.47 | 2.67 | 2.29 | 48.84 | 1.64 | 10.5 | 10.02 | -27.39 | 20.0 | 13.15 | 60.12 | 20.69 | 136.19 | -0.48 | -30.86 | 125.73 | 3.49 | -31.59 |
| 21Q4 (9) | 0.45 | 5.61 | -8.99 | 48.05 | 17.97 | -15.35 | 13.80 | 257.53 | 1669.23 | 8.21 | 187.19 | -39.85 | 136.85 | -3.5 | -6.87 | 121.49 | 1.25 | -10.68 |
| 21Q3 (8) | 0.43 | 3.75 | -14.64 | 40.73 | 4.17 | -31.63 | -8.76 | -124.01 | -219.18 | 2.86 | 0.0 | -79.06 | 141.82 | -19.63 | 6.13 | 119.99 | -25.78 | -2.32 |
| 21Q2 (7) | 0.41 | -9.07 | -16.99 | 39.1 | -11.54 | -51.48 | 36.48 | 336.89 | 698.25 | 2.86 | -73.75 | -87.55 | 176.45 | -10.42 | 141.35 | 161.67 | -12.04 | 142.97 |
| 21Q1 (6) | 0.46 | -8.65 | -8.41 | 44.2 | -22.13 | -46.41 | 8.35 | 970.51 | 578.86 | 10.90 | -20.21 | -98.98 | 196.97 | 34.05 | 168.46 | 183.79 | 35.12 | 172.89 |
| 20Q4 (5) | 0.50 | -0.93 | -0.8 | 56.76 | -4.72 | -5.04 | 0.78 | -89.39 | -64.22 | 13.66 | 0.0 | -81.89 | 146.94 | 9.96 | 15.42 | 136.02 | 10.73 | 17.74 |
| 20Q3 (4) | 0.50 | 0.88 | 0.0 | 59.57 | -26.07 | 0.0 | 7.35 | 60.83 | 0.0 | 13.66 | -40.53 | 0.0 | 133.63 | 82.78 | 0.0 | 122.84 | 84.61 | 0.0 |
| 20Q2 (3) | 0.50 | 0.32 | 0.0 | 80.58 | -2.3 | 0.0 | 4.57 | 271.54 | 0.0 | 22.96 | -97.85 | 0.0 | 73.11 | -0.35 | 0.0 | 66.54 | -1.2 | 0.0 |
| 20Q1 (2) | 0.50 | -1.06 | 0.0 | 82.48 | 38.0 | 0.0 | 1.23 | -43.58 | 0.0 | 1069.67 | 1318.66 | 0.0 | 73.37 | -42.37 | 0.0 | 67.35 | -41.7 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 59.77 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | 75.40 | 0.0 | 0.0 | 127.31 | 0.0 | 0.0 | 115.53 | 0.0 | 0.0 |
