- 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 | -5.76 | 18.48 | -6.53 | 30.71 | 40.04 | 11.82 | 81.57 | 4.71 | -53.72 | 161.60 | 12.67 | 65.42 | -2.62 |
| 2022 (9) | 0.57 | -2.33 | 19.77 | -6.44 | 21.93 | 53.79 | 6.51 | 0 | 10.17 | -68.41 | 143.43 | -12.26 | 67.18 | -5.69 |
| 2021 (8) | 0.59 | 2.55 | 21.13 | 0.05 | 14.26 | -16.31 | -3.37 | 0 | 32.20 | 0.0 | 163.48 | -11.34 | 71.23 | -15.34 |
| 2020 (7) | 0.57 | -6.87 | 21.12 | -8.09 | 17.04 | -39.49 | 2.94 | -82.17 | 32.20 | 510.93 | 184.39 | 44.38 | 84.14 | 28.34 |
| 2019 (6) | 0.62 | -1.79 | 22.98 | 2.73 | 28.16 | 23.56 | 16.49 | -12.38 | 5.27 | -12.83 | 127.71 | 1.06 | 65.56 | 1.17 |
| 2018 (5) | 0.63 | 2.5 | 22.37 | 14.54 | 22.79 | 30.38 | 18.82 | 43.66 | 6.05 | -31.08 | 126.37 | 6.87 | 64.80 | 1.77 |
| 2017 (4) | 0.61 | -1.21 | 19.53 | 3.22 | 17.48 | 6.72 | 13.10 | -66.21 | 8.77 | 21.48 | 118.25 | -1.19 | 63.67 | -10.93 |
| 2016 (3) | 0.62 | 39.95 | 18.92 | 229.04 | 16.38 | 6.16 | 38.77 | 44.45 | 7.22 | 511.66 | 119.68 | 0.91 | 71.48 | 1.64 |
| 2015 (2) | 0.44 | -34.92 | 5.75 | -36.53 | 15.43 | 12.06 | 26.84 | 26740.0 | 1.18 | 0 | 118.60 | 14.01 | 70.33 | 28.29 |
| 2014 (1) | 0.68 | 11.5 | 9.06 | -10.12 | 13.77 | 29.42 | 0.10 | -98.73 | 0.00 | 0 | 104.03 | -22.86 | 54.82 | -27.06 |
| 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) | 0.57 | -0.61 | 3.24 | 23.96 | 6.11 | 26.71 | 9.02 | -20.6 | -31.15 | 24.65 | 28.08 | 49.23 | 167.86 | -5.23 | 9.26 | 56.13 | -14.08 | -15.58 |
| 24Q2 (19) | 0.57 | -0.68 | 1.58 | 22.58 | 12.06 | 16.87 | 11.36 | -25.07 | 25.39 | 19.24 | 44.61 | -24.68 | 177.12 | 24.52 | 19.24 | 65.33 | 13.09 | 2.93 |
| 24Q1 (18) | 0.58 | 6.69 | 0.91 | 20.15 | 9.04 | 3.28 | 15.16 | 8.99 | 35.0 | 13.31 | -10.98 | -37.87 | 142.24 | -11.98 | 5.77 | 57.77 | -11.69 | -3.09 |
| 23Q4 (17) | 0.54 | -1.97 | -5.76 | 18.48 | -2.27 | -6.53 | 13.91 | 6.18 | 9.36 | 14.95 | -9.5 | -32.41 | 161.60 | 5.19 | 12.67 | 65.42 | -1.61 | -2.62 |
| 23Q3 (16) | 0.55 | -2.21 | -4.42 | 18.91 | -2.12 | -6.2 | 13.10 | 44.59 | 35.75 | 16.52 | -35.36 | -42.83 | 153.63 | 3.43 | 5.11 | 66.49 | 4.76 | -4.74 |
| 23Q2 (15) | 0.56 | -1.33 | -2.35 | 19.32 | -0.97 | -5.01 | 9.06 | -19.32 | 81.2 | 25.55 | 19.3 | -23.41 | 148.54 | 10.46 | -4.1 | 63.47 | 6.48 | -11.92 |
| 23Q1 (14) | 0.57 | -0.37 | -2.52 | 19.51 | -1.32 | -6.96 | 11.23 | -11.71 | 480.68 | 21.42 | -3.16 | -94.09 | 134.48 | -6.24 | -15.46 | 59.61 | -11.27 | -12.66 |
| 22Q4 (13) | 0.57 | -0.57 | -2.33 | 19.77 | -1.93 | -6.44 | 12.72 | 31.81 | 573.02 | 22.12 | -23.45 | -93.9 | 143.43 | -1.87 | -12.26 | 67.18 | -3.75 | -5.69 |
| 22Q3 (12) | 0.58 | -0.1 | -1.52 | 20.16 | -0.88 | -4.0 | 9.65 | 93.0 | 290.34 | 28.89 | -13.4 | -80.56 | 146.16 | -5.64 | -9.86 | 69.80 | -3.14 | -4.02 |
| 22Q2 (11) | 0.58 | -1.5 | -1.08 | 20.34 | -3.0 | -1.88 | 5.00 | 269.49 | 168.31 | 33.36 | -90.8 | -77.56 | 154.89 | -2.63 | -12.82 | 72.06 | 5.58 | -14.35 |
| 22Q1 (10) | 0.59 | -0.17 | 1.66 | 20.97 | -0.76 | 0.48 | -2.95 | -256.08 | 1.99 | 362.60 | 0.0 | 143.94 | 159.07 | -2.7 | -21.79 | 68.25 | -4.18 | -31.2 |
| 21Q4 (9) | 0.59 | 0.26 | 2.55 | 21.13 | 0.62 | 0.05 | 1.89 | 137.28 | 234.04 | 362.60 | 143.94 | 143.94 | 163.48 | 0.82 | -11.34 | 71.23 | -2.05 | -15.34 |
| 21Q3 (8) | 0.59 | 0.34 | 0.19 | 21.0 | 1.3 | -4.33 | -5.07 | 30.74 | -106.94 | 148.64 | 0.0 | 0.0 | 162.15 | -8.73 | -14.97 | 72.72 | -13.56 | -7.54 |
| 21Q2 (7) | 0.58 | 1.23 | -3.45 | 20.73 | -0.67 | -3.81 | -7.32 | -143.19 | -615.49 | 148.64 | 0.0 | 0.0 | 177.66 | -12.65 | 0.06 | 84.13 | -15.19 | 11.58 |
| 21Q1 (6) | 0.58 | 0.7 | -7.38 | 20.87 | -1.18 | -6.5 | -3.01 | -113.48 | -122.91 | 148.64 | 0.0 | 469.93 | 203.39 | 10.3 | 52.6 | 99.20 | 17.9 | 53.7 |
| 20Q4 (5) | 0.57 | -2.05 | -6.87 | 21.12 | -3.78 | -8.09 | -1.41 | 42.45 | -110.22 | 148.64 | 0.0 | 542.78 | 184.39 | -3.3 | 44.38 | 84.14 | 6.98 | 28.34 |
| 20Q3 (4) | 0.59 | -3.3 | 0.0 | 21.95 | 1.86 | 0.0 | -2.45 | -272.54 | 0.0 | 148.64 | 0.0 | 0.0 | 190.69 | 7.39 | 0.0 | 78.65 | 4.31 | 0.0 |
| 20Q2 (3) | 0.61 | -2.89 | 0.0 | 21.55 | -3.45 | 0.0 | 1.42 | -89.19 | 0.0 | 148.64 | 469.93 | 0.0 | 177.56 | 33.22 | 0.0 | 75.40 | 16.83 | 0.0 |
| 20Q1 (2) | 0.62 | 1.25 | 0.0 | 22.32 | -2.87 | 0.0 | 13.14 | -4.78 | 0.0 | 26.08 | 12.78 | 0.0 | 133.28 | 4.36 | 0.0 | 64.54 | -1.56 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 22.98 | 0.0 | 0.0 | 13.80 | 0.0 | 0.0 | 23.12 | 0.0 | 0.0 | 127.71 | 0.0 | 0.0 | 65.56 | 0.0 | 0.0 |
