- 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 | -19.04 | 3.74 | -32.25 | 4.42 | -7.14 | 6.99 | -78.37 | 4.40 | 82.48 | 83.12 | 43.91 | 76.59 | 121.1 |
| 2022 (9) | 0.46 | 11.45 | 5.52 | 8.88 | 4.76 | 2.15 | 32.32 | -26.29 | 2.41 | -41.77 | 57.76 | -13.53 | 34.64 | -45.99 |
| 2021 (8) | 0.41 | 12.43 | 5.07 | 36.29 | 4.66 | -13.86 | 43.85 | -23.11 | 4.14 | 287.45 | 66.80 | 9.4 | 64.14 | 13.08 |
| 2020 (7) | 0.37 | 23.73 | 3.72 | 98.93 | 5.41 | 7.13 | 57.03 | 51.68 | 1.07 | 106.12 | 61.06 | -35.37 | 56.72 | -28.09 |
| 2019 (6) | 0.30 | 28.44 | 1.87 | -0.53 | 5.05 | 6.09 | 37.60 | -72.93 | 0.52 | -14.3 | 94.48 | -27.24 | 78.88 | -25.57 |
| 2018 (5) | 0.23 | 4.82 | 1.88 | 23.68 | 4.76 | 7.69 | 138.90 | 124.39 | 0.61 | -22.55 | 129.86 | -25.11 | 105.98 | -25.26 |
| 2017 (4) | 0.22 | 9.74 | 1.52 | 38.18 | 4.42 | -12.65 | 61.90 | -58.09 | 0.78 | 0 | 173.41 | -36.6 | 141.79 | -28.33 |
| 2016 (3) | 0.20 | 174.62 | 1.1 | 0 | 5.06 | -1.17 | 147.68 | -67.79 | 0.00 | 0 | 273.51 | -75.09 | 197.84 | -81.56 |
| 2015 (2) | 0.07 | -8.3 | 0 | 0 | 5.12 | -3.94 | 458.49 | -6.92 | 0.00 | 0 | 1098.07 | 15.09 | 1072.96 | 15.66 |
| 2014 (1) | 0.08 | 14.22 | 0 | 0 | 5.33 | 3.5 | 492.56 | -31.69 | 0.00 | 0 | 954.13 | -23.22 | 927.70 | -23.73 |
| 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) | 0.35 | -2.06 | -9.62 | 3.92 | 13.29 | -9.05 | 9.80 | -20.97 | 55.56 | 14.95 | 32.7 | -13.05 | 153.32 | 29.1 | 127.51 | 144.02 | 28.82 | 138.72 |
| 24Q2 (19) | 0.36 | -4.33 | -14.94 | 3.46 | -5.72 | -25.11 | 12.40 | 9.64 | 41.88 | 11.27 | -3.62 | -3.29 | 118.76 | 21.16 | 65.87 | 111.80 | 24.15 | 143.95 |
| 24Q1 (18) | 0.38 | 1.32 | -10.43 | 3.67 | -1.87 | -23.22 | 11.31 | 542.61 | 3.67 | 11.69 | -91.82 | 22.09 | 98.02 | 17.93 | 46.52 | 90.05 | 17.57 | 117.99 |
| 23Q4 (17) | 0.37 | -4.79 | -19.04 | 3.74 | -13.23 | -32.25 | 1.76 | -72.06 | -90.65 | 143.00 | 731.4 | 1119.38 | 83.12 | 23.34 | 43.91 | 76.59 | 26.95 | 121.1 |
| 23Q3 (16) | 0.39 | -7.82 | -24.11 | 4.31 | -6.71 | -40.47 | 6.30 | -27.92 | -79.32 | 17.20 | 47.61 | 68.63 | 67.39 | -5.88 | 29.6 | 60.33 | 31.64 | 24.6 |
| 23Q2 (15) | 0.42 | 0.74 | -19.56 | 4.62 | -3.35 | -23.26 | 8.74 | -19.89 | -72.24 | 11.65 | 21.67 | -20.64 | 71.60 | 7.03 | 123.05 | 45.83 | 10.94 | 60.02 |
| 23Q1 (14) | 0.42 | -8.42 | -5.96 | 4.78 | -13.41 | -28.44 | 10.91 | -42.03 | -88.03 | 9.58 | -18.34 | -17.83 | 66.90 | 15.82 | 19.83 | 41.31 | 19.26 | -20.14 |
| 22Q4 (13) | 0.46 | -10.76 | 11.45 | 5.52 | -23.76 | 8.88 | 18.82 | -38.21 | -8.24 | 11.73 | 14.97 | -72.08 | 57.76 | 11.08 | -13.53 | 34.64 | -28.46 | -45.99 |
| 22Q3 (12) | 0.51 | -2.3 | 25.56 | 7.24 | 20.27 | 86.6 | 30.46 | -3.24 | 128.51 | 10.20 | -30.53 | -95.8 | 52.00 | 61.99 | -11.16 | 48.42 | 69.06 | -12.03 |
| 22Q2 (11) | 0.53 | 17.78 | 58.24 | 6.02 | -9.88 | 55.56 | 31.48 | -65.45 | -37.88 | 14.68 | 25.97 | 43.09 | 32.10 | -42.5 | -62.58 | 28.64 | -44.64 | -64.94 |
| 22Q1 (10) | 0.45 | 8.53 | 26.48 | 6.68 | 31.76 | 69.97 | 91.12 | 344.27 | 20.24 | 11.66 | -72.25 | 92.65 | 55.83 | -16.42 | -36.59 | 51.73 | -19.35 | -37.99 |
| 21Q4 (9) | 0.41 | 0.54 | 12.43 | 5.07 | 30.67 | 36.29 | 20.51 | 53.86 | -70.36 | 42.00 | -82.72 | 833.33 | 66.80 | 14.13 | 9.4 | 64.14 | 16.53 | 13.08 |
| 21Q3 (8) | 0.41 | 23.13 | 8.8 | 3.88 | 0.26 | -1.77 | 13.33 | -73.7 | -79.18 | 243.00 | 2268.22 | 5116.23 | 58.53 | -31.78 | -7.02 | 55.04 | -32.63 | -2.01 |
| 21Q2 (7) | 0.33 | -5.86 | -19.48 | 3.87 | -1.53 | 50.58 | 50.68 | -33.12 | -18.28 | 10.26 | 69.6 | 235.81 | 85.79 | -2.57 | 47.91 | 81.70 | -2.06 | 75.21 |
| 21Q1 (6) | 0.35 | -3.52 | 5.21 | 3.93 | 5.65 | 66.53 | 75.78 | 9.52 | 102.78 | 6.05 | 34.44 | 21.87 | 88.05 | 44.2 | -25.81 | 83.42 | 47.07 | -19.64 |
| 20Q4 (5) | 0.37 | -2.71 | 23.73 | 3.72 | -5.82 | 125.45 | 69.19 | 8.08 | 98.65 | 4.50 | -3.4 | 118.57 | 61.06 | -3.0 | -35.37 | 56.72 | 0.98 | -28.09 |
| 20Q3 (4) | 0.38 | -8.87 | 0.0 | 3.95 | 53.7 | 0.0 | 64.02 | 3.22 | 0.0 | 4.66 | 52.46 | 0.0 | 62.95 | 8.53 | 0.0 | 56.17 | 20.46 | 0.0 |
| 20Q2 (3) | 0.41 | 23.0 | 0.0 | 2.57 | 8.9 | 0.0 | 62.02 | 65.96 | 0.0 | 3.06 | -38.45 | 0.0 | 58.00 | -51.13 | 0.0 | 46.63 | -55.08 | 0.0 |
| 20Q1 (2) | 0.34 | 13.46 | 0.0 | 2.36 | 43.03 | 0.0 | 37.37 | 7.29 | 0.0 | 4.96 | 141.12 | 0.0 | 118.68 | 25.61 | 0.0 | 103.81 | 31.6 | 0.0 |
| 19Q4 (1) | 0.30 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 34.83 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 94.48 | 0.0 | 0.0 | 78.88 | 0.0 | 0.0 |
