- 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) | 0.69 | -0.36 | 17.93 | 11.02 | 31.48 | -0.16 | 2.05 | -22.35 | 11.55 | 53.87 | 107.76 | -6.19 | 91.76 | -6.97 |
| 2022 (9) | 0.69 | -1.1 | 16.15 | -1.4 | 31.53 | 2.24 | 2.64 | -5.71 | 7.51 | 42.56 | 114.87 | -8.08 | 98.64 | -10.36 |
| 2021 (8) | 0.70 | -3.24 | 16.38 | -7.82 | 30.84 | 8.98 | 2.80 | 120.47 | 5.27 | -86.06 | 124.97 | 19.17 | 110.04 | 19.97 |
| 2020 (7) | 0.72 | -1.88 | 17.77 | -7.93 | 28.3 | -1.7 | 1.27 | -7.3 | 37.77 | 13.88 | 104.87 | 26.93 | 91.72 | 31.95 |
| 2019 (6) | 0.74 | 39.81 | 19.3 | -3.98 | 28.79 | 0.98 | 1.37 | -56.09 | 33.17 | 63.05 | 82.62 | -8.64 | 69.51 | -10.21 |
| 2018 (5) | 0.53 | 1.58 | 20.1 | 5.07 | 28.51 | 7.06 | 3.12 | 0.0 | 20.34 | 21.78 | 90.43 | 1.47 | 77.41 | -1.56 |
| 2017 (4) | 0.52 | 0.27 | 19.13 | 3.41 | 26.63 | 3.42 | 3.12 | 31.65 | 16.71 | -12.07 | 89.12 | 3.41 | 78.64 | 5.5 |
| 2016 (3) | 0.52 | -8.98 | 18.5 | 37.65 | 25.75 | 0.94 | 2.37 | -5.58 | 19.00 | -16.4 | 86.18 | -17.13 | 74.54 | -19.24 |
| 2015 (2) | 0.57 | 6.86 | 13.44 | 20.11 | 25.51 | -3.74 | 2.51 | -62.37 | 22.73 | 409.09 | 104.00 | -32.04 | 92.30 | -33.64 |
| 2014 (1) | 0.53 | -3.05 | 11.19 | -5.01 | 26.5 | 4.45 | 6.67 | 43.13 | 4.46 | 0 | 153.02 | 2.76 | 139.09 | 0.87 |
| 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) | 0.67 | -1.14 | -3.56 | 16.28 | -4.12 | -12.14 | 3.31 | 6.09 | 25.86 | 21.24 | -6.77 | -28.7 | 112.16 | 5.57 | 8.09 | 94.36 | 6.09 | 8.91 |
| 24Q2 (19) | 0.68 | -1.53 | -3.21 | 16.98 | -2.92 | -8.56 | 3.12 | 60.0 | 32.2 | 22.79 | -56.58 | -7.84 | 106.24 | 7.16 | 16.82 | 88.94 | 7.52 | 17.46 |
| 24Q1 (18) | 0.69 | 0.25 | -1.95 | 17.49 | -2.45 | 8.5 | 1.95 | -37.9 | 4775.0 | 52.48 | 131.79 | 26.21 | 99.14 | -8.0 | -3.96 | 82.72 | -9.85 | -4.44 |
| 23Q4 (17) | 0.69 | -1.17 | -0.36 | 17.93 | -3.24 | 11.02 | 3.14 | 19.39 | 57.0 | 22.64 | -24.01 | -45.55 | 107.76 | 3.85 | -6.19 | 91.76 | 5.91 | -6.97 |
| 23Q3 (16) | 0.70 | -0.78 | -0.43 | 18.53 | -0.22 | 9.84 | 2.63 | 11.44 | 30.2 | 29.79 | 20.51 | -43.27 | 103.77 | 14.11 | -9.73 | 86.64 | 14.42 | -11.9 |
| 23Q2 (15) | 0.70 | -0.25 | -0.37 | 18.57 | 15.2 | 4.68 | 2.36 | 5800.0 | -44.86 | 24.73 | -40.53 | 51.65 | 90.94 | -11.91 | -18.64 | 75.72 | -12.52 | -21.83 |
| 23Q1 (14) | 0.71 | 1.87 | -1.78 | 16.12 | -0.19 | -4.78 | 0.04 | -98.0 | -98.24 | 41.58 | 0.0 | 5.12 | 103.23 | -10.13 | -4.4 | 86.56 | -12.25 | -9.26 |
| 22Q4 (13) | 0.69 | -1.24 | -1.1 | 16.15 | -4.27 | -1.4 | 2.00 | -0.99 | -41.35 | 41.58 | -20.84 | 280.56 | 114.87 | -0.08 | -8.08 | 98.64 | 0.31 | -10.36 |
| 22Q3 (12) | 0.70 | -0.72 | -1.38 | 16.87 | -4.9 | -1.92 | 2.02 | -52.8 | -43.42 | 52.52 | 222.15 | 187.61 | 114.96 | 2.84 | 0.94 | 98.34 | 1.53 | -1.19 |
| 22Q2 (11) | 0.71 | -1.67 | -1.06 | 17.74 | 4.78 | 7.78 | 4.28 | 88.55 | 40.79 | 16.30 | -58.78 | -26.48 | 111.78 | 3.52 | -1.83 | 96.86 | 1.54 | -1.34 |
| 22Q1 (10) | 0.72 | 2.58 | -0.4 | 16.93 | 3.36 | -0.76 | 2.27 | -33.43 | 84.55 | 39.55 | 262.02 | -86.24 | 107.98 | -13.6 | 3.05 | 95.39 | -13.31 | 7.48 |
| 21Q4 (9) | 0.70 | -1.52 | -3.24 | 16.38 | -4.77 | -7.82 | 3.41 | -4.48 | 73.1 | 10.93 | -40.18 | -75.74 | 124.97 | 9.73 | 19.17 | 110.04 | 10.57 | 19.97 |
| 21Q3 (8) | 0.71 | -0.41 | -3.37 | 17.2 | 4.5 | -14.26 | 3.57 | 17.43 | 77.61 | 18.26 | -17.65 | -47.87 | 113.89 | 0.03 | 40.97 | 99.52 | 1.36 | 46.46 |
| 21Q2 (7) | 0.71 | -1.01 | -3.01 | 16.46 | -3.52 | -8.61 | 3.04 | 147.15 | 382.54 | 22.18 | -92.29 | -59.89 | 113.86 | 8.67 | 45.36 | 98.18 | 10.63 | 48.74 |
| 21Q1 (6) | 0.72 | -0.34 | -2.33 | 17.06 | -4.0 | -5.54 | 1.23 | -37.56 | 136.54 | 287.50 | 538.34 | 420.03 | 104.78 | -0.09 | 30.76 | 88.75 | -3.24 | 37.66 |
| 20Q4 (5) | 0.72 | -1.64 | -1.88 | 17.77 | -11.42 | -7.93 | 1.97 | -1.99 | 7.65 | 45.04 | 28.57 | -18.54 | 104.87 | 29.81 | 26.06 | 91.72 | 34.98 | 31.05 |
| 20Q3 (4) | 0.74 | -0.04 | 0.0 | 20.06 | 11.38 | 0.0 | 2.01 | 219.05 | 0.0 | 35.03 | -36.64 | 0.0 | 80.79 | 3.14 | 0.0 | 67.95 | 2.94 | 0.0 |
| 20Q2 (3) | 0.74 | -0.31 | 0.0 | 18.01 | -0.28 | 0.0 | 0.63 | 21.15 | 0.0 | 55.29 | 0.0 | 0.0 | 78.33 | -2.25 | 0.0 | 66.01 | 2.39 | 0.0 |
| 20Q1 (2) | 0.74 | 0.11 | 0.0 | 18.06 | -6.42 | 0.0 | 0.52 | -71.58 | 0.0 | 55.29 | 0.0 | 0.0 | 80.13 | -3.68 | 0.0 | 64.47 | -7.89 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | 19.3 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 55.29 | 0.0 | 0.0 | 83.19 | 0.0 | 0.0 | 69.99 | 0.0 | 0.0 |
