- 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 | -8.0 | 33.69 | -7.98 | 327.62 | 7.15 | 39.43 | -15.35 | 0.00 | -89.68 | 158.27 | 1.79 | 87.92 | 6.75 |
| 2022 (9) | 0.59 | 0.27 | 36.61 | -0.25 | 305.75 | 19.76 | 46.58 | 18.34 | 0.01 | 25.1 | 155.49 | 1.35 | 82.36 | 5.31 |
| 2021 (8) | 0.59 | 0.39 | 36.7 | 8.0 | 255.31 | 17.13 | 39.36 | -30.39 | 0.00 | -96.76 | 153.42 | -5.21 | 78.21 | -26.42 |
| 2020 (7) | 0.59 | 7.54 | 33.98 | 23.43 | 217.98 | 21.87 | 56.54 | 24.81 | 0.15 | 3030.63 | 161.85 | 5.24 | 106.29 | 6.35 |
| 2019 (6) | 0.55 | 4.78 | 27.53 | 24.01 | 178.86 | 14.32 | 45.30 | 0.07 | 0.00 | -17.8 | 153.79 | -5.5 | 99.94 | -7.85 |
| 2018 (5) | 0.52 | 4.89 | 22.2 | 35.45 | 156.45 | 19.78 | 45.27 | -18.3 | 0.01 | 0 | 162.74 | -8.33 | 108.45 | -13.18 |
| 2017 (4) | 0.50 | 3.89 | 16.39 | -2.27 | 130.61 | 1.04 | 55.41 | -4.04 | 0.00 | 0 | 177.53 | 1.71 | 124.91 | -4.32 |
| 2016 (3) | 0.48 | -2.88 | 16.77 | -15.35 | 129.26 | 6.73 | 57.74 | 56.86 | 0.01 | 185.05 | 174.54 | 4.67 | 130.55 | 6.91 |
| 2015 (2) | 0.49 | -4.37 | 19.81 | 5.09 | 121.11 | 4.02 | 36.81 | 37.81 | 0.01 | -65.89 | 166.75 | 0.6 | 122.11 | 0.99 |
| 2014 (1) | 0.52 | 2.18 | 18.85 | 0.69 | 116.43 | 10.31 | 26.71 | 9.51 | 0.02 | 0 | 165.75 | 1.05 | 120.91 | -0.51 |
| 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) | 0.49 | -6.36 | -14.08 | 30.04 | 35.99 | 17.48 | 113.30 | 30.26 | 126.1 | 0.00 | -100.0 | -100.0 | 175.11 | 6.66 | 10.51 | 113.48 | 7.02 | 28.91 |
| 24Q2 (19) | 0.52 | 10.03 | -16.25 | 22.09 | -4.87 | -29.18 | 86.98 | 12.84 | 184.81 | 0.00 | -51.23 | -91.13 | 164.18 | -10.17 | 13.27 | 106.04 | -1.64 | 26.49 |
| 24Q1 (18) | 0.48 | -12.59 | -14.95 | 23.22 | -31.08 | -26.31 | 77.08 | 113.87 | 82.31 | 0.00 | -34.21 | -84.94 | 182.76 | 15.47 | 10.52 | 107.81 | 22.62 | 17.53 |
| 23Q4 (17) | 0.54 | -4.59 | -8.0 | 33.69 | 31.76 | -7.98 | 36.04 | -28.08 | 30.77 | 0.00 | -2.44 | -88.29 | 158.27 | -0.11 | 1.79 | 87.92 | -0.12 | 6.75 |
| 23Q3 (16) | 0.57 | -8.72 | -2.14 | 25.57 | -18.02 | -48.15 | 50.11 | 64.08 | -10.79 | 0.00 | -71.67 | -71.13 | 158.45 | 9.31 | 7.3 | 88.03 | 5.01 | 17.12 |
| 23Q2 (15) | 0.62 | 11.73 | 1.43 | 31.19 | -1.02 | -33.28 | 30.54 | -27.77 | -49.1 | 0.01 | -17.15 | 14.28 | 144.95 | -12.35 | 3.18 | 83.83 | -8.61 | 17.26 |
| 23Q1 (14) | 0.56 | -5.44 | -1.27 | 31.51 | -13.93 | -33.26 | 42.28 | 53.41 | -19.1 | 0.01 | -48.88 | 9.99 | 165.37 | 6.35 | 9.29 | 91.73 | 11.38 | 18.18 |
| 22Q4 (13) | 0.59 | 1.48 | 0.27 | 36.61 | -25.77 | -0.25 | 27.56 | -50.93 | 10.15 | 0.03 | 140.62 | 15.71 | 155.49 | 5.3 | 1.35 | 82.36 | 9.58 | 5.31 |
| 22Q3 (12) | 0.58 | -5.39 | -3.17 | 49.32 | 5.5 | 22.72 | 56.17 | -6.38 | 20.64 | 0.01 | 12.13 | -97.46 | 147.67 | 5.12 | -4.54 | 75.16 | 5.13 | -11.86 |
| 22Q2 (11) | 0.62 | 8.76 | -1.11 | 46.75 | -0.97 | 42.79 | 60.00 | 14.81 | 42.18 | 0.01 | -20.26 | -97.82 | 140.48 | -7.16 | -6.9 | 71.49 | -7.9 | -21.12 |
| 22Q1 (10) | 0.57 | -3.97 | -1.36 | 47.21 | 28.64 | 43.02 | 52.26 | 108.87 | 10.09 | 0.01 | -46.22 | -97.48 | 151.31 | -1.38 | -9.06 | 77.62 | -0.75 | -25.16 |
| 21Q4 (9) | 0.59 | -2.01 | 0.39 | 36.7 | -8.68 | 8.0 | 25.02 | -46.26 | -24.46 | 0.02 | -94.72 | -96.34 | 153.42 | -0.82 | -5.21 | 78.21 | -8.28 | -26.42 |
| 21Q3 (8) | 0.60 | -3.37 | 1.62 | 40.19 | 22.76 | -3.11 | 46.56 | 10.33 | -30.02 | 0.47 | -3.63 | 3115.13 | 154.69 | 2.52 | 10.31 | 85.27 | -5.91 | -4.22 |
| 21Q2 (7) | 0.62 | 8.48 | 2.96 | 32.74 | -0.82 | 19.01 | 42.20 | -11.1 | -51.45 | 0.48 | -8.01 | 3053.6 | 150.89 | -9.32 | 8.37 | 90.63 | -12.61 | 0.66 |
| 21Q1 (6) | 0.57 | -2.26 | 13.14 | 33.01 | -2.85 | 34.84 | 47.47 | 43.33 | -16.32 | 0.53 | -21.84 | 3824.46 | 166.39 | 2.81 | 0.39 | 103.71 | -2.43 | -2.79 |
| 20Q4 (5) | 0.59 | -0.81 | 7.54 | 33.98 | -18.08 | 23.43 | 33.12 | -50.22 | 55.64 | 0.67 | 4540.17 | 2371.4 | 161.85 | 15.42 | 5.24 | 106.29 | 19.39 | 6.35 |
| 20Q3 (4) | 0.59 | -2.1 | 0.0 | 41.48 | 50.78 | 0.0 | 66.53 | -23.46 | 0.0 | 0.01 | -5.48 | 0.0 | 140.23 | 0.71 | 0.0 | 89.03 | -1.12 | 0.0 |
| 20Q2 (3) | 0.60 | 19.21 | 0.0 | 27.51 | 12.38 | 0.0 | 86.92 | 53.22 | 0.0 | 0.02 | 14.48 | 0.0 | 139.24 | -15.99 | 0.0 | 90.04 | -15.61 | 0.0 |
| 20Q1 (2) | 0.51 | -7.1 | 0.0 | 24.48 | -11.08 | 0.0 | 56.73 | 166.59 | 0.0 | 0.01 | -50.78 | 0.0 | 165.74 | 7.77 | 0.0 | 106.69 | 6.75 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 27.53 | 0.0 | 0.0 | 21.28 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 153.79 | 0.0 | 0.0 | 99.94 | 0.0 | 0.0 |
