- 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) | 0.72 | 5.79 | 292.17 | 7.64 | 367.25 | 2.4 | 6.38 | 26.84 | 5.29 | 3.16 | 54.04 | 12.16 | 49.19 | 14.29 |
| 2022 (9) | 0.68 | -2.11 | 271.43 | -11.44 | 358.64 | 1.57 | 5.03 | 23.89 | 5.13 | -64.77 | 48.18 | -12.57 | 43.04 | -12.75 |
| 2021 (8) | 0.70 | 0.74 | 306.5 | 8.63 | 353.08 | -5.31 | 4.06 | -10.18 | 14.56 | 86.49 | 55.11 | 19.23 | 49.33 | 22.32 |
| 2020 (7) | 0.69 | -1.67 | 282.15 | -8.38 | 372.88 | -1.6 | 4.52 | -4.03 | 7.81 | -7.24 | 46.22 | 6.2 | 40.33 | 10.19 |
| 2019 (6) | 0.70 | 10.24 | 307.94 | -2.33 | 378.96 | -3.43 | 4.71 | -31.04 | 8.42 | -26.48 | 43.52 | -19.0 | 36.60 | -19.7 |
| 2018 (5) | 0.64 | -2.24 | 315.28 | -5.48 | 392.43 | -4.67 | 6.83 | -3.26 | 11.45 | 32.64 | 53.73 | 8.5 | 45.58 | 6.95 |
| 2017 (4) | 0.65 | -0.84 | 333.56 | -0.82 | 411.67 | -5.35 | 7.06 | 18.66 | 8.63 | -34.57 | 49.52 | 9.75 | 42.62 | 15.22 |
| 2016 (3) | 0.66 | 0.52 | 336.33 | 3.04 | 434.96 | -3.34 | 5.95 | -29.17 | 13.19 | 20.14 | 45.12 | 10.18 | 36.99 | 15.7 |
| 2015 (2) | 0.65 | 1.07 | 326.4 | -3.94 | 449.98 | -2.03 | 8.40 | 10.09 | 10.98 | -22.35 | 40.95 | -5.82 | 31.97 | -6.36 |
| 2014 (1) | 0.65 | -3.1 | 339.78 | -6.37 | 459.29 | -1.76 | 7.63 | -15.69 | 14.14 | 0 | 43.48 | -7.25 | 34.14 | -7.7 |
| 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) | 0.73 | -1.83 | 11.08 | 291.28 | 1.22 | 13.83 | 2.49 | -23.15 | -60.91 | 39.01 | 26.21 | 104.64 | 50.73 | -5.04 | -4.7 | 43.37 | -10.0 | -5.51 |
| 24Q2 (19) | 0.74 | 1.75 | 12.39 | 287.77 | -0.63 | 12.41 | 3.24 | -6.09 | -52.14 | 30.91 | 22.48 | 71.47 | 53.42 | 2.49 | 14.73 | 48.19 | 4.24 | 17.57 |
| 24Q1 (18) | 0.73 | 1.37 | 11.74 | 289.6 | -0.88 | 12.77 | 3.45 | -31.95 | -54.66 | 25.23 | -9.54 | 55.53 | 52.12 | -3.55 | 12.81 | 46.23 | -6.02 | 17.25 |
| 23Q4 (17) | 0.72 | 9.69 | 5.79 | 292.17 | 14.18 | 7.64 | 5.07 | -20.41 | -14.07 | 27.90 | 46.34 | 76.4 | 54.04 | 1.52 | 12.16 | 49.19 | 7.17 | 14.29 |
| 23Q3 (16) | 0.66 | -0.67 | -2.47 | 255.89 | -0.04 | -5.91 | 6.37 | -5.91 | -4.07 | 19.06 | 5.76 | 100.74 | 53.23 | 14.33 | 48.6 | 45.90 | 11.98 | 55.54 |
| 23Q2 (15) | 0.66 | 1.16 | -2.92 | 256.0 | -0.31 | -14.36 | 6.77 | -11.04 | 348.34 | 18.02 | 11.1 | -30.59 | 46.56 | 0.78 | 24.16 | 40.99 | 3.96 | 29.72 |
| 23Q1 (14) | 0.65 | -4.03 | -2.91 | 256.8 | -5.39 | -10.03 | 7.61 | 28.98 | 27.47 | 16.22 | 2.59 | -37.53 | 46.20 | -4.11 | 5.79 | 39.43 | -8.39 | 7.56 |
| 22Q4 (13) | 0.68 | 1.13 | -2.11 | 271.43 | -0.2 | -11.44 | 5.90 | -11.14 | 10.49 | 15.81 | 66.54 | -71.95 | 48.18 | 34.51 | -12.57 | 43.04 | 45.85 | -12.75 |
| 22Q3 (12) | 0.67 | -1.13 | -1.1 | 271.97 | -9.02 | -12.29 | 6.64 | 339.74 | 113.5 | 9.50 | -63.43 | -80.1 | 35.82 | -4.48 | -11.47 | 29.51 | -6.61 | -9.14 |
| 22Q2 (11) | 0.68 | 1.17 | 1.39 | 298.92 | 4.73 | -5.78 | 1.51 | -74.71 | 184.91 | 25.97 | 0.0 | 27.15 | 37.50 | -14.13 | -1.52 | 31.60 | -13.8 | 0.41 |
| 22Q1 (10) | 0.67 | -3.24 | 0.81 | 285.43 | -6.87 | 4.73 | 5.97 | 11.8 | -17.88 | 25.97 | -53.94 | 27.15 | 43.67 | -20.76 | 8.6 | 36.66 | -25.68 | 12.66 |
| 21Q4 (9) | 0.70 | 2.17 | 0.74 | 306.5 | -1.15 | 8.63 | 5.34 | 71.7 | -10.55 | 56.38 | 18.16 | 171.84 | 55.11 | 36.21 | 19.23 | 49.33 | 51.88 | 22.32 |
| 21Q3 (8) | 0.68 | 1.36 | -0.9 | 310.08 | -2.27 | 8.14 | 3.11 | 486.79 | -50.95 | 47.71 | 133.59 | 185.36 | 40.46 | 6.25 | 17.34 | 32.48 | 3.21 | 25.7 |
| 21Q2 (7) | 0.67 | 0.6 | -2.93 | 317.27 | 16.41 | 6.68 | 0.53 | -92.71 | -85.64 | 20.43 | 0.0 | -36.57 | 38.08 | -5.3 | 20.39 | 31.47 | -3.29 | 20.9 |
| 21Q1 (6) | 0.67 | -3.3 | -4.78 | 272.54 | -3.41 | -22.65 | 7.27 | 21.78 | 210.68 | 20.43 | -1.52 | -89.39 | 40.21 | -13.0 | -2.19 | 32.54 | -19.32 | -3.07 |
| 20Q4 (5) | 0.69 | 0.51 | -1.67 | 282.15 | -1.6 | -8.38 | 5.97 | -5.84 | -15.08 | 20.74 | 24.04 | -11.93 | 46.22 | 34.05 | 6.2 | 40.33 | 56.08 | 10.19 |
| 20Q3 (4) | 0.69 | -0.72 | 0.0 | 286.75 | -3.58 | 0.0 | 6.34 | 71.82 | 0.0 | 16.72 | -48.08 | 0.0 | 34.48 | 9.01 | 0.0 | 25.84 | -0.73 | 0.0 |
| 20Q2 (3) | 0.69 | -1.31 | 0.0 | 297.41 | -15.59 | 0.0 | 3.69 | 57.69 | 0.0 | 32.20 | -83.27 | 0.0 | 31.63 | -23.06 | 0.0 | 26.03 | -22.46 | 0.0 |
| 20Q1 (2) | 0.70 | -0.14 | 0.0 | 352.35 | 14.42 | 0.0 | 2.34 | -66.71 | 0.0 | 192.44 | 717.21 | 0.0 | 41.11 | -5.54 | 0.0 | 33.57 | -8.28 | 0.0 |
| 19Q4 (1) | 0.70 | 0.0 | 0.0 | 307.94 | 0.0 | 0.0 | 7.03 | 0.0 | 0.0 | 23.55 | 0.0 | 0.0 | 43.52 | 0.0 | 0.0 | 36.60 | 0.0 | 0.0 |
