- 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) | 0.54 | -7.61 | 24.93 | -11.85 | 6.84 | -3.93 | 6.03 | 45.65 | 8.75 | -54.44 | 116.03 | 24.1 | 87.34 | 68.94 |
| 2022 (9) | 0.58 | -3.46 | 28.28 | -10.9 | 7.12 | 34.59 | 4.14 | -28.37 | 19.21 | 27.75 | 93.50 | -18.05 | 51.70 | 6.16 |
| 2021 (8) | 0.60 | -3.31 | 31.74 | -3.93 | 5.29 | -4.51 | 5.78 | 6.06 | 15.04 | -19.0 | 114.09 | 13.31 | 48.70 | 31.37 |
| 2020 (7) | 0.62 | -0.06 | 33.04 | -2.13 | 5.54 | -14.77 | 5.45 | 17.71 | 18.56 | 3.63 | 100.69 | 9.71 | 37.07 | 25.96 |
| 2019 (6) | 0.62 | -5.45 | 33.76 | -5.7 | 6.5 | 40.69 | 4.63 | 3.35 | 17.91 | -11.48 | 91.78 | 16.05 | 29.43 | 28.52 |
| 2018 (5) | 0.66 | 6.31 | 35.8 | 11.56 | 4.62 | 63.83 | 4.48 | 157.47 | 20.23 | -67.73 | 79.09 | -24.5 | 22.90 | -18.53 |
| 2017 (4) | 0.62 | 3.77 | 32.09 | 14.98 | 2.82 | -57.66 | 1.74 | -43.87 | 62.69 | 624.88 | 104.76 | 71.2 | 28.11 | 54.45 |
| 2016 (3) | 0.60 | -0.73 | 27.91 | -1.52 | 6.66 | -0.6 | 3.10 | -18.64 | 8.65 | -43.73 | 61.19 | -26.88 | 18.20 | -12.42 |
| 2015 (2) | 0.60 | 4.68 | 28.34 | 11.62 | 6.7 | -31.7 | 3.81 | -48.3 | 15.37 | 369.35 | 83.69 | 20.61 | 20.78 | -2.44 |
| 2014 (1) | 0.57 | 0.56 | 25.39 | 6.23 | 9.81 | 47.96 | 7.37 | 10.33 | 3.27 | 0 | 69.39 | -27.2 | 21.30 | -26.63 |
| 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) | 0.54 | -0.55 | -2.11 | 27.1 | 2.57 | 3.28 | 7.79 | 33.16 | 36.67 | 57.33 | 50.31 | 36.72 | 164.95 | 8.12 | 35.25 | 142.20 | 39.04 | 83.67 |
| 24Q2 (19) | 0.55 | 2.34 | -2.27 | 26.42 | 5.68 | -1.56 | 5.85 | -14.6 | 14.04 | 38.14 | 3.99 | -21.92 | 152.56 | 19.0 | 29.0 | 102.27 | 1.83 | 40.75 |
| 24Q1 (18) | 0.53 | -0.47 | -6.05 | 25.0 | 0.28 | -9.68 | 6.85 | 7.7 | -1.72 | 36.68 | 28.81 | 11.39 | 128.20 | 10.49 | 28.52 | 100.43 | 14.99 | 83.43 |
| 23Q4 (17) | 0.54 | -3.37 | -7.61 | 24.93 | -4.99 | -11.85 | 6.36 | 11.58 | 18.22 | 28.48 | -32.09 | -45.95 | 116.03 | -4.86 | 24.1 | 87.34 | 12.81 | 68.94 |
| 23Q3 (16) | 0.56 | -0.71 | -5.78 | 26.24 | -2.24 | -10.01 | 5.70 | 11.11 | 8.78 | 41.93 | -14.16 | -20.41 | 121.96 | 3.13 | 29.84 | 77.42 | 6.55 | 66.64 |
| 23Q2 (15) | 0.56 | -1.62 | -6.66 | 26.84 | -3.03 | -11.65 | 5.13 | -26.4 | 131.08 | 48.85 | 48.35 | -52.38 | 118.26 | 18.56 | 39.47 | 72.66 | 32.71 | 96.48 |
| 23Q1 (14) | 0.57 | -2.12 | -6.11 | 27.68 | -2.12 | -7.61 | 6.97 | 29.55 | 119.87 | 32.93 | -37.5 | -85.57 | 99.75 | 6.68 | -3.29 | 54.75 | 5.9 | 26.47 |
| 22Q4 (13) | 0.58 | -1.46 | -3.46 | 28.28 | -3.02 | -10.9 | 5.38 | 2.67 | -37.66 | 52.69 | 0.0 | 36.68 | 93.50 | -0.46 | -18.05 | 51.70 | 11.28 | 6.16 |
| 22Q3 (12) | 0.59 | -1.63 | -2.61 | 29.16 | -4.02 | -8.07 | 5.24 | 136.04 | 79.45 | 52.69 | -48.64 | -17.59 | 93.93 | 10.78 | 11.4 | 46.46 | 25.64 | 51.63 |
| 22Q2 (11) | 0.60 | -1.04 | -1.72 | 30.38 | 1.4 | -5.92 | 2.22 | -29.97 | -52.46 | 102.59 | -55.05 | -3.04 | 84.79 | -17.79 | -18.56 | 36.98 | -14.58 | 6.45 |
| 22Q1 (10) | 0.61 | 0.65 | -4.01 | 29.96 | -5.61 | -9.7 | 3.17 | -63.27 | -53.72 | 228.22 | 492.09 | 299.07 | 103.14 | -9.6 | 3.03 | 43.29 | -11.11 | -0.25 |
| 21Q4 (9) | 0.60 | -0.59 | -3.31 | 31.74 | 0.06 | -3.93 | 8.63 | 195.55 | 26.35 | 38.55 | -39.71 | -7.1 | 114.09 | 35.31 | 13.31 | 48.70 | 58.94 | 31.37 |
| 21Q3 (8) | 0.61 | -0.74 | -3.72 | 31.72 | -1.77 | -6.29 | 2.92 | -37.47 | -57.06 | 63.93 | -39.58 | 11.78 | 84.32 | -19.01 | -14.07 | 30.64 | -11.8 | -6.13 |
| 21Q2 (7) | 0.61 | -3.34 | -3.82 | 32.29 | -2.68 | -6.11 | 4.67 | -31.82 | -24.68 | 105.80 | 85.0 | 90.78 | 104.11 | 4.0 | 22.61 | 34.74 | -19.95 | 29.92 |
| 21Q1 (6) | 0.63 | 1.38 | -2.02 | 33.18 | 0.42 | -0.84 | 6.85 | 0.29 | 280.56 | 57.19 | 37.84 | 2.63 | 100.11 | -0.58 | 30.08 | 43.40 | 17.08 | 86.83 |
| 20Q4 (5) | 0.62 | -1.02 | -0.06 | 33.04 | -2.39 | -2.13 | 6.83 | 0.44 | 8.76 | 41.49 | -27.45 | -25.54 | 100.69 | 2.61 | 9.71 | 37.07 | 13.57 | 25.96 |
| 20Q3 (4) | 0.63 | -0.84 | 0.0 | 33.85 | -1.57 | 0.0 | 6.80 | 9.68 | 0.0 | 57.19 | 3.12 | 0.0 | 98.13 | 15.57 | 0.0 | 32.64 | 22.06 | 0.0 |
| 20Q2 (3) | 0.63 | -1.54 | 0.0 | 34.39 | 2.78 | 0.0 | 6.20 | 244.44 | 0.0 | 55.46 | -0.48 | 0.0 | 84.91 | 10.33 | 0.0 | 26.74 | 15.11 | 0.0 |
| 20Q1 (2) | 0.64 | 3.4 | 0.0 | 33.46 | -0.89 | 0.0 | 1.80 | -71.34 | 0.0 | 55.72 | 0.0 | 0.0 | 76.96 | -16.15 | 0.0 | 23.23 | -21.07 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 33.76 | 0.0 | 0.0 | 6.28 | 0.0 | 0.0 | 55.72 | 0.0 | 0.0 | 91.78 | 0.0 | 0.0 | 29.43 | 0.0 | 0.0 |
