- 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) | 0.64 | -10.2 | 105.6 | -13.15 | 591.94 | 5.67 | 19.51 | -21.43 | 0.56 | -44.24 | 149.03 | 7.73 | 98.52 | 21.23 |
| 2022 (9) | 0.71 | -1.55 | 121.59 | 51.5 | 560.17 | 18.35 | 24.83 | -26.21 | 1.01 | -2.61 | 138.34 | 0.18 | 81.27 | 11.27 |
| 2021 (8) | 0.72 | -1.18 | 80.26 | 28.68 | 473.33 | 19.33 | 33.65 | 100.78 | 1.03 | -20.0 | 138.09 | 3.38 | 73.04 | -6.18 |
| 2020 (7) | 0.73 | -0.79 | 62.37 | -22.14 | 396.66 | 8.57 | 16.76 | 107.68 | 1.29 | -66.99 | 133.58 | 6.14 | 77.85 | -2.7 |
| 2019 (6) | 0.74 | 4.82 | 80.11 | 18.16 | 365.34 | 25.69 | 8.07 | 24.54 | 3.91 | -17.87 | 125.85 | -4.88 | 80.01 | -0.11 |
| 2018 (5) | 0.70 | 2.39 | 67.8 | 17.46 | 290.67 | 7.22 | 6.48 | -34.35 | 4.77 | 54.94 | 132.31 | -0.01 | 80.10 | -13.41 |
| 2017 (4) | 0.69 | -0.19 | 57.72 | -1.9 | 271.09 | 2.28 | 9.87 | -14.55 | 3.08 | -9.76 | 132.32 | -3.73 | 92.51 | -7.74 |
| 2016 (3) | 0.69 | 1.85 | 58.84 | 4.81 | 265.04 | 3.23 | 11.55 | 4.34 | 3.41 | -8.27 | 137.44 | -3.67 | 100.27 | -2.91 |
| 2015 (2) | 0.68 | 5.53 | 56.14 | 26.64 | 256.75 | 6.77 | 11.07 | 4.83 | 3.72 | 64.85 | 142.68 | 5.43 | 103.28 | 7.48 |
| 2014 (1) | 0.64 | -3.12 | 44.33 | -14.72 | 240.47 | 20.3 | 10.56 | 71.99 | 2.25 | 0 | 135.33 | -0.45 | 96.09 | -5.72 |
| 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) | 0.65 | 0.98 | -1.31 | 146.09 | 52.29 | 37.57 | 32.42 | 11.72 | 47.23 | 1.10 | -37.58 | -47.59 | 132.14 | -9.09 | -8.24 | 78.09 | -12.92 | -16.48 |
| 24Q2 (19) | 0.64 | -3.02 | -3.16 | 95.93 | 0.49 | -2.91 | 29.02 | 21.83 | 53.95 | 1.76 | -0.73 | -33.36 | 145.35 | 3.69 | 0.94 | 89.68 | -1.67 | -1.48 |
| 24Q1 (18) | 0.66 | 3.66 | -5.91 | 95.46 | -9.6 | -22.28 | 23.82 | -1.89 | 77.76 | 1.77 | -0.77 | -59.91 | 140.18 | -5.94 | 0.12 | 91.20 | -7.43 | 8.6 |
| 23Q4 (17) | 0.64 | -2.78 | -10.2 | 105.6 | -0.56 | -13.15 | 24.28 | 10.26 | 41.49 | 1.78 | -14.78 | -54.03 | 149.03 | 3.49 | 7.73 | 98.52 | 5.37 | 21.23 |
| 23Q3 (16) | 0.66 | -0.92 | -9.92 | 106.19 | 7.47 | -13.53 | 22.02 | 16.82 | -17.22 | 2.09 | -20.62 | -34.14 | 144.00 | 0.01 | 7.74 | 93.50 | 2.71 | 29.68 |
| 23Q2 (15) | 0.66 | -5.76 | -11.49 | 98.81 | -19.56 | -2.54 | 18.85 | 40.67 | -41.73 | 2.63 | -40.28 | -9.83 | 143.99 | 2.84 | 11.21 | 91.03 | 8.39 | 36.5 |
| 23Q1 (14) | 0.70 | -1.07 | -5.37 | 122.83 | 1.02 | 32.57 | 13.40 | -21.91 | -57.53 | 4.41 | 13.81 | 33.36 | 140.01 | 1.21 | 7.93 | 83.98 | 3.33 | 19.02 |
| 22Q4 (13) | 0.71 | -2.48 | -1.55 | 121.59 | -0.99 | 51.5 | 17.16 | -35.49 | -43.46 | 3.88 | 22.08 | -8.1 | 138.34 | 3.5 | 0.18 | 81.27 | 12.72 | 11.27 |
| 22Q3 (12) | 0.73 | -2.65 | 1.33 | 122.81 | 21.14 | 51.75 | 26.60 | -17.77 | -32.23 | 3.17 | 8.69 | 1.15 | 133.66 | 3.23 | -2.64 | 72.10 | 8.11 | -9.67 |
| 22Q2 (11) | 0.75 | 0.75 | 3.25 | 101.38 | 9.42 | 53.26 | 32.35 | 2.54 | -14.28 | 2.92 | -11.68 | 4.54 | 129.48 | -0.19 | -3.89 | 66.69 | -5.48 | -15.24 |
| 22Q1 (10) | 0.74 | 2.93 | 0.04 | 92.65 | 15.44 | 55.4 | 31.55 | 3.95 | 16.46 | 3.31 | -21.57 | -10.59 | 129.72 | -6.06 | 0.87 | 70.56 | -3.4 | -1.78 |
| 21Q4 (9) | 0.72 | 0.37 | -1.18 | 80.26 | -0.83 | 28.68 | 30.35 | -22.68 | 30.31 | 4.22 | 34.36 | -12.43 | 138.09 | 0.58 | 3.38 | 73.04 | -8.49 | -6.18 |
| 21Q3 (8) | 0.72 | -0.81 | -1.38 | 80.93 | 22.34 | 31.38 | 39.25 | 4.0 | 60.27 | 3.14 | 12.33 | -7.87 | 137.29 | 1.91 | 3.96 | 79.82 | 1.45 | -0.59 |
| 21Q2 (7) | 0.73 | -2.38 | -2.41 | 66.15 | 10.95 | -24.49 | 37.74 | 39.31 | 98.53 | 2.79 | -24.47 | -49.39 | 134.72 | 4.76 | 10.84 | 78.68 | 9.52 | 5.62 |
| 21Q1 (6) | 0.74 | 1.68 | 0.76 | 59.62 | -4.41 | -27.86 | 27.09 | 16.32 | 334.13 | 3.70 | -23.19 | -78.37 | 128.60 | -3.73 | 3.63 | 71.84 | -7.72 | 2.26 |
| 20Q4 (5) | 0.73 | 0.16 | -0.79 | 62.37 | 1.25 | -22.14 | 23.29 | -4.9 | 117.46 | 4.82 | 41.36 | -63.01 | 133.58 | 1.15 | 6.14 | 77.85 | -3.04 | -2.7 |
| 20Q3 (4) | 0.73 | -1.84 | 0.0 | 61.6 | -29.68 | 0.0 | 24.49 | 28.83 | 0.0 | 3.41 | -38.3 | 0.0 | 132.06 | 8.65 | 0.0 | 80.29 | 7.79 | 0.0 |
| 20Q2 (3) | 0.74 | 0.79 | 0.0 | 87.6 | 6.0 | 0.0 | 19.01 | 204.65 | 0.0 | 5.52 | -67.71 | 0.0 | 121.55 | -2.05 | 0.0 | 74.49 | 6.04 | 0.0 |
| 20Q1 (2) | 0.74 | 0.12 | 0.0 | 82.64 | 3.16 | 0.0 | 6.24 | -41.74 | 0.0 | 17.10 | 31.35 | 0.0 | 124.10 | -1.39 | 0.0 | 70.25 | -12.2 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | 80.11 | 0.0 | 0.0 | 10.71 | 0.0 | 0.0 | 13.02 | 0.0 | 0.0 | 125.85 | 0.0 | 0.0 | 80.01 | 0.0 | 0.0 |
