- 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) | 0.56 | 10.76 | 7.68 | 78.6 | 40.96 | -2.73 | 15.84 | -29.47 | 0.11 | 34.26 | 119.64 | -10.95 | 102.71 | -3.69 |
| 2022 (9) | 0.51 | 1.36 | 4.3 | -14.51 | 42.11 | 0.74 | 22.46 | 143.07 | 0.08 | -57.6 | 134.35 | 4.25 | 106.65 | 2.59 |
| 2021 (8) | 0.50 | -7.68 | 5.03 | -30.43 | 41.8 | 0.24 | 9.24 | 54.52 | 0.20 | -13.74 | 128.87 | 5.87 | 103.96 | 0.83 |
| 2020 (7) | 0.54 | -2.4 | 7.23 | 185.77 | 41.7 | -15.86 | 5.98 | -78.05 | 0.23 | 182.87 | 121.73 | -22.82 | 103.10 | -26.08 |
| 2019 (6) | 0.55 | 24.58 | 2.53 | -56.08 | 49.56 | 28.53 | 27.24 | -10.6 | 0.08 | -58.82 | 157.73 | 36.62 | 139.47 | 51.5 |
| 2018 (5) | 0.44 | 3.59 | 5.76 | 23.34 | 38.56 | 54.36 | 30.47 | 13.23 | 0.20 | -6.28 | 115.45 | -15.83 | 92.06 | -15.27 |
| 2017 (4) | 0.43 | 6.77 | 4.67 | 309.65 | 24.98 | 19.29 | 26.91 | 36.18 | 0.21 | -70.87 | 137.17 | -49.39 | 108.65 | -53.83 |
| 2016 (3) | 0.40 | 18.36 | 1.14 | 37.35 | 20.94 | 26.83 | 19.76 | -71.16 | 0.72 | 905.92 | 271.01 | 33.27 | 235.31 | 30.11 |
| 2015 (2) | 0.34 | -13.71 | 0.83 | -5.68 | 16.51 | 16.93 | 68.52 | -11.87 | 0.07 | -88.24 | 203.35 | -15.19 | 180.85 | -13.69 |
| 2014 (1) | 0.39 | 4.05 | 0.88 | 4.76 | 14.12 | 22.36 | 77.75 | -17.0 | 0.61 | 0 | 239.76 | -14.77 | 209.54 | -15.91 |
| 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) | 0.56 | -0.48 | 6.37 | 1.95 | 42.34 | -60.61 | 9.72 | 5.42 | -49.95 | 0.47 | 3.03 | 82.01 | 175.63 | -0.81 | 38.01 | 151.28 | 1.69 | 43.71 |
| 24Q2 (19) | 0.57 | -2.69 | 9.44 | 1.37 | 2.24 | -76.05 | 9.22 | 31.53 | -51.68 | 0.46 | -20.22 | 53.18 | 177.06 | 10.34 | 36.65 | 148.76 | 10.08 | 34.89 |
| 24Q1 (18) | 0.58 | 4.09 | 9.43 | 1.34 | -82.55 | -68.76 | 7.01 | -11.49 | -67.78 | 0.57 | -18.61 | 57.71 | 160.47 | 34.13 | 30.26 | 135.14 | 31.57 | 34.13 |
| 23Q4 (17) | 0.56 | 5.52 | 10.76 | 7.68 | 55.15 | 78.6 | 7.92 | -59.22 | -62.69 | 0.70 | 172.07 | 166.81 | 119.64 | -5.99 | -10.95 | 102.71 | -2.43 | -3.69 |
| 23Q3 (16) | 0.53 | 2.39 | -4.28 | 4.95 | -13.46 | -28.36 | 19.42 | 1.78 | -36.82 | 0.26 | -13.29 | 7.35 | 127.26 | -1.78 | 6.42 | 105.27 | -4.54 | 8.04 |
| 23Q2 (15) | 0.52 | -2.7 | -4.32 | 5.72 | 33.33 | -8.77 | 19.08 | -12.32 | -3.15 | 0.30 | -17.86 | -31.32 | 129.57 | 5.18 | 10.26 | 110.28 | 9.46 | 14.88 |
| 23Q1 (14) | 0.53 | 5.36 | 0.51 | 4.29 | -0.23 | -23.53 | 21.76 | 2.5 | 29.52 | 0.36 | 37.68 | -45.65 | 123.19 | -8.31 | 3.91 | 100.75 | -5.53 | 5.53 |
| 22Q4 (13) | 0.51 | -8.81 | 1.36 | 4.3 | -37.77 | -14.51 | 21.23 | -30.94 | 3.46 | 0.26 | 9.47 | -27.88 | 134.35 | 12.35 | 4.25 | 106.65 | 9.45 | 2.59 |
| 22Q3 (12) | 0.55 | 2.35 | 2.71 | 6.91 | 10.21 | -10.61 | 30.74 | 56.04 | 1421.78 | 0.24 | -44.53 | -83.08 | 119.58 | 1.76 | 1.68 | 97.44 | 1.5 | -1.37 |
| 22Q2 (11) | 0.54 | 2.21 | -4.33 | 6.27 | 11.76 | -31.17 | 19.70 | 17.26 | 327.33 | 0.43 | -35.0 | -73.69 | 117.51 | -0.89 | -1.19 | 96.00 | 0.56 | -7.32 |
| 22Q1 (10) | 0.53 | 6.26 | -5.16 | 5.61 | 11.53 | -23.36 | 16.80 | -18.13 | 90.91 | 0.67 | 82.72 | -40.48 | 118.56 | -8.0 | -0.09 | 95.47 | -8.17 | -7.33 |
| 21Q4 (9) | 0.50 | -7.6 | -7.68 | 5.03 | -34.93 | -30.43 | 20.52 | 915.84 | 561.94 | 0.36 | -74.32 | -40.87 | 128.87 | 9.58 | 5.87 | 103.96 | 5.23 | 0.83 |
| 21Q3 (8) | 0.54 | -4.66 | -14.19 | 7.73 | -15.15 | -22.47 | 2.02 | -56.18 | -87.45 | 1.42 | -13.72 | 174.41 | 117.60 | -1.12 | 12.13 | 98.79 | -4.62 | 9.82 |
| 21Q2 (7) | 0.57 | 1.32 | -4.67 | 9.11 | 24.45 | 5.44 | 4.61 | -47.61 | -34.98 | 1.65 | 47.06 | -23.14 | 118.93 | 0.22 | 21.31 | 103.58 | 0.54 | 21.52 |
| 21Q1 (6) | 0.56 | 3.43 | 9.1 | 7.32 | 1.24 | -15.47 | 8.80 | 183.87 | 214.29 | 1.12 | 81.52 | -70.13 | 118.67 | -2.51 | 7.96 | 103.02 | -0.08 | 9.47 |
| 20Q4 (5) | 0.54 | -14.11 | 8.17 | 7.23 | -27.48 | 185.77 | 3.10 | -80.73 | -86.38 | 0.62 | 19.15 | 59.23 | 121.73 | 16.07 | -24.52 | 103.10 | 14.61 | -26.82 |
| 20Q3 (4) | 0.63 | 5.91 | 0.0 | 9.97 | 15.39 | 0.0 | 16.09 | 126.94 | 0.0 | 0.52 | -75.83 | 0.0 | 104.88 | 6.98 | 0.0 | 89.96 | 5.54 | 0.0 |
| 20Q2 (3) | 0.59 | 15.96 | 0.0 | 8.64 | -0.23 | 0.0 | 7.09 | 153.21 | 0.0 | 2.14 | -42.86 | 0.0 | 98.04 | -10.81 | 0.0 | 85.24 | -9.43 | 0.0 |
| 20Q1 (2) | 0.51 | 2.54 | 0.0 | 8.66 | 242.29 | 0.0 | 2.80 | -87.7 | 0.0 | 3.75 | 867.74 | 0.0 | 109.92 | -31.84 | 0.0 | 94.11 | -33.2 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 22.76 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 161.27 | 0.0 | 0.0 | 140.89 | 0.0 | 0.0 |
