- 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) | 0.15 | -20.38 | 149.95 | -7.09 | 26.81 | -6.72 | 27.47 | -22.64 | 1.84 | 96.76 | 426.14 | 152.0 | 397.74 | 149.35 |
| 2022 (9) | 0.19 | -18.63 | 161.4 | -52.89 | 28.74 | 6.6 | 35.51 | -35.59 | 0.93 | -44.96 | 169.10 | -27.48 | 159.51 | -27.62 |
| 2021 (8) | 0.24 | -3.59 | 342.59 | 4.27 | 26.96 | -1.46 | 55.13 | 89.26 | 1.70 | -48.86 | 233.18 | -8.37 | 220.39 | -2.27 |
| 2020 (7) | 0.25 | -14.32 | 328.57 | 7.21 | 27.36 | -21.51 | 29.13 | -0.61 | 3.32 | 3.67 | 254.49 | -65.06 | 225.52 | -65.27 |
| 2019 (6) | 0.29 | -39.78 | 306.47 | 22.85 | 34.86 | -66.79 | 29.31 | -32.9 | 3.20 | 45.64 | 728.43 | 67.62 | 649.29 | 77.95 |
| 2018 (5) | 0.48 | 0.27 | 249.47 | -12.41 | 104.98 | -66.18 | 43.68 | -58.84 | 2.20 | 49.36 | 434.57 | 124.97 | 364.87 | 148.58 |
| 2017 (4) | 0.48 | 9.59 | 284.82 | 26.49 | 310.44 | 267.21 | 106.12 | 214.52 | 1.47 | -42.34 | 193.17 | 41.23 | 146.78 | 136.21 |
| 2016 (3) | 0.44 | 5.74 | 225.18 | 10.66 | 84.54 | -1.03 | 33.74 | 29.27 | 2.55 | 26.21 | 136.78 | 58.38 | 62.14 | 123.12 |
| 2015 (2) | 0.41 | 37.83 | 203.48 | 129.25 | 85.42 | -5.56 | 26.10 | -23.71 | 2.02 | 78.51 | 86.36 | -63.15 | 27.85 | -83.58 |
| 2014 (1) | 0.30 | 142.95 | 88.76 | 16.21 | 90.45 | -88.18 | 34.21 | -87.31 | 1.13 | 0 | 234.35 | 108.35 | 169.58 | 101.86 |
| 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) | 0.10 | -8.27 | -46.16 | 89.45 | 20.88 | -48.8 | 77.14 | -34.08 | -14.99 | 2.20 | 55.25 | -3.35 | 190.41 | 133.89 | -41.22 | 159.70 | 121.84 | -47.84 |
| 24Q2 (19) | 0.11 | 26.99 | -41.03 | 74.0 | 4.3 | -54.66 | 117.02 | -4.57 | 80.67 | 1.42 | 10.4 | -57.16 | 81.41 | -63.94 | -65.72 | 71.99 | -63.82 | -67.82 |
| 24Q1 (18) | 0.09 | -43.96 | -51.86 | 70.95 | -52.68 | -56.23 | 122.62 | 340.67 | 3109.95 | 1.29 | -43.61 | -98.58 | 225.75 | -47.02 | 0.36 | 198.99 | -49.97 | -6.37 |
| 23Q4 (17) | 0.15 | -17.54 | -20.38 | 149.95 | -14.17 | -7.09 | -50.95 | -156.15 | 28.14 | 2.28 | 0.0 | -39.3 | 426.14 | 31.54 | 152.0 | 397.74 | 29.91 | 149.35 |
| 23Q3 (16) | 0.19 | 0.48 | -70.98 | 174.7 | 7.05 | -49.59 | 90.74 | 40.1 | 31.2 | 2.28 | -31.18 | -39.3 | 323.95 | 36.4 | -6.49 | 306.16 | 36.85 | -9.72 |
| 23Q2 (15) | 0.19 | 3.66 | -78.33 | 163.2 | 0.68 | -54.49 | 64.77 | 1595.55 | -6.17 | 3.31 | -96.35 | -30.96 | 237.50 | 5.58 | 132.57 | 223.72 | 5.27 | 133.99 |
| 23Q1 (14) | 0.18 | -7.31 | -47.57 | 162.1 | 0.43 | -53.29 | 3.82 | 105.39 | -92.55 | 90.81 | 2317.33 | 1290.62 | 224.95 | 33.03 | 40.77 | 212.52 | 33.23 | 41.9 |
| 22Q4 (13) | 0.19 | -69.95 | -18.63 | 161.4 | -53.42 | -52.89 | -70.90 | -202.52 | -461.37 | 3.76 | 0.0 | -78.2 | 169.10 | -51.19 | -27.48 | 159.51 | -52.96 | -27.62 |
| 22Q3 (12) | 0.65 | -24.95 | 158.39 | 346.53 | -3.37 | -0.2 | 69.16 | 0.19 | 6.45 | 3.76 | -21.73 | -31.93 | 346.43 | 239.24 | 9.2 | 339.12 | 254.69 | 11.75 |
| 22Q2 (11) | 0.86 | 150.77 | 245.11 | 358.63 | 3.35 | 4.71 | 69.03 | 34.61 | 45.3 | 4.80 | -26.5 | -35.49 | 102.12 | -36.1 | -44.6 | 95.61 | -36.16 | -41.23 |
| 22Q1 (10) | 0.34 | 43.84 | 30.76 | 347.01 | 1.29 | 7.05 | 51.28 | 161.37 | -43.09 | 6.53 | -62.1 | 86.48 | 159.80 | -31.47 | -24.89 | 149.77 | -32.04 | -20.25 |
| 21Q4 (9) | 0.24 | -4.56 | -3.59 | 342.59 | -1.34 | 4.27 | 19.62 | -69.8 | 1700.0 | 17.23 | 212.24 | -95.6 | 233.18 | -26.5 | -8.37 | 220.39 | -27.38 | -2.27 |
| 21Q3 (8) | 0.25 | 0.24 | -11.96 | 347.24 | 1.38 | 3.19 | 64.97 | 36.75 | 38.71 | 5.52 | -25.83 | -26.67 | 317.24 | 72.1 | 0.22 | 303.47 | 86.53 | 7.75 |
| 21Q2 (7) | 0.25 | -4.99 | -15.19 | 342.5 | 5.66 | 18.92 | 47.51 | -47.27 | 43.02 | 7.44 | 112.47 | -67.92 | 184.34 | -13.36 | -14.68 | 162.69 | -13.37 | -15.84 |
| 21Q1 (6) | 0.26 | 6.06 | -24.94 | 324.16 | -1.34 | 5.81 | 90.10 | 8166.06 | 158.69 | 3.50 | -99.11 | -62.73 | 212.76 | -16.4 | -66.01 | 187.80 | -16.73 | -66.41 |
| 20Q4 (5) | 0.25 | -12.84 | -14.32 | 328.57 | -2.35 | 7.21 | 1.09 | -97.67 | 110.06 | 391.97 | 5108.36 | 0 | 254.49 | -19.6 | -65.06 | 225.52 | -19.92 | -65.27 |
| 20Q3 (4) | 0.28 | -3.43 | 0.0 | 336.49 | 16.84 | 0.0 | 46.84 | 41.0 | 0.0 | 7.53 | -67.55 | 0.0 | 316.54 | 46.51 | 0.0 | 281.63 | 45.69 | 0.0 |
| 20Q2 (3) | 0.29 | -15.91 | 0.0 | 288.0 | -5.99 | 0.0 | 33.22 | -4.62 | 0.0 | 23.19 | 146.83 | 0.0 | 216.05 | -65.48 | 0.0 | 193.31 | -65.42 | 0.0 |
| 20Q1 (2) | 0.35 | 21.07 | 0.0 | 306.35 | -0.04 | 0.0 | 34.83 | 421.61 | 0.0 | 9.40 | 0 | 0.0 | 625.94 | -14.07 | 0.0 | 559.09 | -13.89 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 306.47 | 0.0 | 0.0 | -10.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 728.43 | 0.0 | 0.0 | 649.29 | 0.0 | 0.0 |
