- 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) | 0.37 | -38.66 | 11.41 | -40.6 | 48.64 | 19.54 | 2.68 | 74.03 | 4.75 | -57.08 | 268.76 | 77.72 | 108.42 | 82.96 |
| 2022 (9) | 0.61 | 3.09 | 19.21 | -2.24 | 40.69 | 4.74 | 1.54 | -62.62 | 11.08 | 190.11 | 151.23 | -5.75 | 59.26 | -21.86 |
| 2021 (8) | 0.59 | -5.9 | 19.65 | 25.24 | 38.85 | -0.26 | 4.12 | 91.63 | 3.82 | -40.39 | 160.46 | -4.48 | 75.84 | 18.28 |
| 2020 (7) | 0.63 | -3.14 | 15.69 | 2.42 | 38.95 | -0.46 | 2.15 | -40.28 | 6.40 | -34.94 | 167.99 | -12.56 | 64.12 | -18.11 |
| 2019 (6) | 0.65 | 27.03 | 15.32 | 32.99 | 39.13 | 43.91 | 3.60 | 135.29 | 9.84 | -19.31 | 192.11 | 8.71 | 78.30 | 22.84 |
| 2018 (5) | 0.51 | 58.43 | 11.52 | 1087.63 | 27.19 | 12.45 | 1.53 | -91.31 | 12.20 | 2901.2 | 176.72 | -31.13 | 63.74 | -63.22 |
| 2017 (4) | 0.32 | -7.75 | 0.97 | -6.73 | 24.18 | -11.53 | 17.60 | -61.49 | 0.41 | 18.92 | 256.59 | -2.89 | 173.31 | 7.42 |
| 2016 (3) | 0.35 | -10.29 | 1.04 | -33.76 | 27.33 | 28.79 | 45.70 | 376.04 | 0.34 | -84.35 | 264.23 | 12.59 | 161.34 | 6.62 |
| 2015 (2) | 0.39 | 15.72 | 1.57 | -5.99 | 21.22 | 6.15 | 9.60 | -79.29 | 2.18 | 125.7 | 234.68 | -27.11 | 151.32 | -40.1 |
| 2014 (1) | 0.34 | 6.47 | 1.67 | -25.11 | 19.99 | 10.63 | 46.35 | 761.52 | 0.97 | 0 | 321.95 | -9.13 | 252.60 | 37.16 |
| 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) | 0.47 | -0.38 | 15.33 | 18.77 | -12.53 | 30.71 | 4.67 | -26.57 | -31.82 | 12.88 | 14.08 | 346.33 | 214.59 | -2.1 | -5.97 | 96.09 | -15.02 | -4.77 |
| 24Q2 (19) | 0.47 | 2.55 | -25.31 | 21.46 | 18.96 | -17.87 | 6.36 | -11.67 | 585.5 | 11.29 | 35.01 | -79.1 | 219.20 | 3.07 | 53.59 | 113.07 | 8.93 | 76.53 |
| 24Q1 (18) | 0.46 | 22.79 | -27.5 | 18.04 | 58.11 | -19.28 | 7.20 | 26.09 | 453.85 | 8.36 | -1.3 | -84.52 | 212.67 | -20.87 | 45.69 | 103.80 | -4.26 | 88.18 |
| 23Q4 (17) | 0.37 | -8.06 | -38.66 | 11.41 | -20.54 | -40.6 | 5.71 | -16.64 | 270.78 | 8.47 | 193.58 | -70.59 | 268.76 | 17.77 | 77.72 | 108.42 | 7.45 | 82.96 |
| 23Q3 (16) | 0.41 | -35.49 | -34.15 | 14.36 | -45.04 | -28.81 | 6.85 | 622.9 | 226.19 | 2.88 | -94.66 | -90.11 | 228.21 | 59.9 | 50.05 | 100.90 | 57.53 | 48.23 |
| 23Q2 (15) | 0.63 | -0.44 | 4.14 | 26.13 | 16.91 | 37.82 | -1.31 | -200.77 | -137.11 | 54.00 | 0.0 | 345.63 | 142.72 | -2.23 | -10.86 | 64.05 | 16.12 | -10.07 |
| 23Q1 (14) | 0.63 | 3.88 | 5.25 | 22.35 | 16.35 | 15.5 | 1.30 | -15.58 | 219.27 | 54.00 | 87.5 | 212.24 | 145.97 | -3.48 | -12.26 | 55.16 | -6.92 | -26.4 |
| 22Q4 (13) | 0.61 | -1.3 | 3.09 | 19.21 | -4.76 | -2.24 | 1.54 | -26.67 | -50.64 | 28.80 | -1.26 | 66.53 | 151.23 | -0.57 | -5.75 | 59.26 | -12.94 | -21.86 |
| 22Q3 (12) | 0.62 | 2.02 | 4.05 | 20.17 | 6.38 | 3.07 | 2.10 | -40.51 | 238.71 | 29.17 | 140.7 | 354.55 | 152.09 | -5.01 | -6.92 | 68.07 | -4.42 | -7.22 |
| 22Q2 (11) | 0.60 | 0.62 | 1.65 | 18.96 | -2.02 | 1.12 | 3.53 | 423.85 | -47.39 | 12.12 | -29.93 | 88.85 | 160.11 | -3.76 | 1.9 | 71.22 | -4.98 | -1.43 |
| 22Q1 (10) | 0.60 | 1.75 | -7.83 | 19.35 | -1.53 | -15.47 | -1.09 | -134.94 | -120.19 | 17.29 | 0.0 | 66.02 | 166.36 | 3.68 | 18.73 | 74.95 | -1.17 | 21.69 |
| 21Q4 (9) | 0.59 | -0.37 | -5.9 | 19.65 | 0.41 | 25.24 | 3.12 | 403.23 | 906.45 | 17.29 | 169.52 | -42.14 | 160.46 | -1.79 | -4.48 | 75.84 | 3.37 | 18.28 |
| 21Q3 (8) | 0.59 | -0.34 | -10.15 | 19.57 | 4.37 | -2.97 | 0.62 | -90.76 | -87.53 | 6.42 | 0.0 | -39.84 | 163.39 | 3.98 | 4.24 | 73.37 | 1.55 | 3.41 |
| 21Q2 (7) | 0.59 | -8.77 | -10.35 | 18.75 | -18.09 | 4.63 | 6.71 | 24.26 | -15.91 | 6.42 | -38.4 | -57.82 | 157.13 | 12.14 | -13.22 | 72.25 | 17.31 | -4.6 |
| 21Q1 (6) | 0.65 | 3.88 | -2.28 | 22.89 | 45.89 | 17.87 | 5.40 | 1641.94 | 408.57 | 10.42 | -65.15 | -71.78 | 140.12 | -16.59 | -22.56 | 61.59 | -3.95 | -21.37 |
| 20Q4 (5) | 0.63 | -4.87 | -3.14 | 15.69 | -22.21 | 2.42 | 0.31 | -93.76 | -88.39 | 29.89 | 180.21 | -19.04 | 167.99 | 7.18 | -12.56 | 64.12 | -9.63 | -18.11 |
| 20Q3 (4) | 0.66 | -0.56 | 0.0 | 20.17 | 12.56 | 0.0 | 4.97 | -37.72 | 0.0 | 10.67 | -29.89 | 0.0 | 156.74 | -13.44 | 0.0 | 70.95 | -6.31 | 0.0 |
| 20Q2 (3) | 0.66 | -0.56 | 0.0 | 17.92 | -7.72 | 0.0 | 7.98 | 556.0 | 0.0 | 15.21 | -58.79 | 0.0 | 181.07 | 0.08 | 0.0 | 75.73 | -3.32 | 0.0 |
| 20Q1 (2) | 0.67 | 2.97 | 0.0 | 19.42 | 26.76 | 0.0 | -1.75 | -165.54 | 0.0 | 36.92 | 0.0 | 0.0 | 180.93 | -5.82 | 0.0 | 78.33 | 0.04 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 15.32 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 36.92 | 0.0 | 0.0 | 192.11 | 0.0 | 0.0 | 78.30 | 0.0 | 0.0 |
