- 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) | 0.37 | -19.59 | 3.99 | -40.54 | 43.87 | -6.52 | 40.89 | -17.03 | 0.95 | 0.48 | 342.37 | 37.87 | 252.70 | 48.69 |
| 2022 (9) | 0.46 | 8.09 | 6.71 | 68.59 | 46.93 | 12.19 | 49.28 | 63.18 | 0.95 | -43.43 | 248.33 | -21.0 | 169.95 | -14.01 |
| 2021 (8) | 0.42 | -6.34 | 3.98 | -43.14 | 41.83 | 11.93 | 30.20 | 20.22 | 1.68 | 0 | 314.35 | 54.37 | 197.63 | 41.9 |
| 2020 (7) | 0.45 | -2.61 | 7.0 | -2.91 | 37.37 | -9.03 | 25.12 | 12.54 | 0.00 | 0 | 203.64 | 5.47 | 139.27 | 1.8 |
| 2019 (6) | 0.46 | -0.79 | 7.21 | -6.24 | 41.08 | 45.73 | 22.32 | 97.17 | 0.00 | 0 | 193.08 | -22.85 | 136.81 | -18.74 |
| 2018 (5) | 0.47 | 2.05 | 7.69 | -19.48 | 28.19 | -6.19 | 11.32 | 57.44 | 3.56 | -51.66 | 250.28 | -2.17 | 168.37 | -8.0 |
| 2017 (4) | 0.46 | 11.83 | 9.55 | 34.13 | 30.05 | -5.47 | 7.19 | -62.86 | 7.37 | 0 | 255.82 | 22.83 | 183.01 | 22.34 |
| 2016 (3) | 0.41 | -6.45 | 7.12 | -20.0 | 31.79 | -8.57 | 19.36 | -6.25 | 0.00 | 0 | 208.28 | -6.06 | 149.59 | -4.8 |
| 2015 (2) | 0.44 | 9.57 | 8.9 | 33.23 | 34.77 | -11.3 | 20.65 | 73.68 | 0.82 | -75.15 | 221.72 | -35.9 | 157.14 | -32.37 |
| 2014 (1) | 0.40 | -14.96 | 6.68 | -22.33 | 39.2 | 7.81 | 11.89 | 184.45 | 3.30 | 0 | 345.91 | 30.19 | 232.34 | 34.84 |
| 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) | 0.32 | -14.8 | -17.65 | 3.0 | -14.04 | -24.62 | 33.45 | -6.43 | -47.99 | 4.11 | 0.09 | 40.43 | 383.35 | 22.61 | 21.86 | 289.79 | 19.08 | 23.54 |
| 24Q2 (19) | 0.37 | -6.79 | -14.43 | 3.49 | -12.53 | -12.53 | 35.75 | -34.55 | -32.23 | 4.11 | 37.65 | 30.69 | 312.67 | 9.32 | 17.43 | 243.35 | 10.96 | 23.34 |
| 24Q1 (18) | 0.40 | 9.12 | -15.97 | 3.99 | 0.0 | -38.52 | 54.62 | 105.26 | 107.84 | 2.98 | -51.41 | -32.72 | 286.01 | -16.46 | 21.6 | 219.32 | -13.21 | 29.78 |
| 23Q4 (17) | 0.37 | -4.97 | -19.59 | 3.99 | 0.25 | -40.54 | 26.61 | -58.63 | 9.82 | 6.14 | 109.76 | 12.31 | 342.37 | 8.84 | 37.87 | 252.70 | 7.73 | 48.69 |
| 23Q3 (16) | 0.39 | -11.48 | -10.9 | 3.98 | -0.25 | -13.1 | 64.32 | 21.93 | -13.87 | 2.93 | -6.85 | 11.76 | 314.57 | 18.14 | 13.08 | 234.57 | 18.89 | 30.65 |
| 23Q2 (15) | 0.44 | -8.47 | -7.68 | 3.99 | -38.52 | 0.25 | 52.75 | 100.72 | -17.47 | 3.14 | -29.13 | -7.64 | 266.27 | 13.21 | 5.78 | 197.30 | 16.75 | 29.95 |
| 23Q1 (14) | 0.48 | 4.42 | 3.54 | 6.49 | -3.28 | 63.07 | 26.28 | 8.46 | -38.47 | 4.43 | -18.89 | -13.12 | 235.21 | -5.28 | -12.14 | 168.99 | -0.56 | 3.45 |
| 22Q4 (13) | 0.46 | 5.3 | 8.09 | 6.71 | 46.51 | 68.59 | 24.23 | -67.55 | -15.37 | 5.47 | 108.74 | -24.47 | 248.33 | -10.73 | -21.0 | 169.95 | -5.34 | -14.01 |
| 22Q3 (12) | 0.43 | -8.27 | -3.66 | 4.58 | 15.08 | -22.77 | 74.68 | 16.83 | 107.33 | 2.62 | -23.03 | -52.75 | 278.18 | 10.52 | -0.75 | 179.54 | 18.25 | 0.81 |
| 22Q2 (11) | 0.47 | 2.65 | 0.6 | 3.98 | 0.0 | -21.34 | 63.92 | 49.66 | 147.27 | 3.40 | -33.33 | -48.72 | 251.71 | -5.98 | -4.55 | 151.83 | -7.05 | -14.18 |
| 22Q1 (10) | 0.46 | 9.02 | -0.15 | 3.98 | 0.0 | -21.34 | 42.71 | 49.18 | 42.04 | 5.10 | -29.49 | -34.62 | 267.71 | -14.84 | -2.12 | 163.35 | -17.35 | -12.91 |
| 21Q4 (9) | 0.42 | -6.15 | -6.34 | 3.98 | -32.88 | -43.14 | 28.63 | -20.52 | 134.29 | 7.24 | 30.58 | 0 | 314.35 | 12.16 | 54.37 | 197.63 | 10.97 | 41.9 |
| 21Q3 (8) | 0.45 | -4.21 | -10.65 | 5.93 | 17.19 | -41.17 | 36.02 | 39.34 | 43.05 | 5.54 | -16.46 | 0 | 280.27 | 6.28 | 54.09 | 178.09 | 0.66 | 35.5 |
| 21Q2 (7) | 0.47 | 1.89 | -3.21 | 5.06 | 0.0 | -9.64 | 25.85 | -14.03 | -46.39 | 6.63 | -15.0 | 0 | 263.72 | -3.58 | 41.08 | 176.92 | -5.68 | 32.61 |
| 21Q1 (6) | 0.46 | 2.26 | 14.72 | 5.06 | -27.71 | 6.98 | 30.07 | 146.07 | 78.25 | 7.80 | 0 | 0 | 273.50 | 34.31 | 22.32 | 187.57 | 34.68 | 22.35 |
| 20Q4 (5) | 0.45 | -10.48 | -2.61 | 7.0 | -30.56 | -2.91 | 12.22 | -51.47 | 16.94 | 0.00 | 0 | 0 | 203.64 | 11.96 | 5.47 | 139.27 | 5.97 | 1.92 |
| 20Q3 (4) | 0.50 | 3.77 | 0.0 | 10.08 | 80.0 | 0.0 | 25.18 | -47.78 | 0.0 | 0.00 | 0 | 0.0 | 181.89 | -2.7 | 0.0 | 131.43 | -1.48 | 0.0 |
| 20Q2 (3) | 0.49 | 20.76 | 0.0 | 5.6 | 18.39 | 0.0 | 48.22 | 185.83 | 0.0 | 0.00 | 0 | 0.0 | 186.93 | -16.4 | 0.0 | 133.41 | -12.97 | 0.0 |
| 20Q1 (2) | 0.40 | -13.19 | 0.0 | 4.73 | -34.4 | 0.0 | 16.87 | 61.44 | 0.0 | 0.00 | 0 | 0.0 | 223.59 | 15.8 | 0.0 | 153.30 | 12.19 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 10.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 193.08 | 0.0 | 0.0 | 136.64 | 0.0 | 0.0 |
