- 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) | 0.62 | -1.14 | 551.68 | 38.97 | 1833.48 | 6.47 | 17.97 | -21.77 | 1.64 | 187.65 | 58.31 | -2.12 | 36.78 | -4.64 |
| 2022 (9) | 0.62 | 1.04 | 396.98 | 16.97 | 1722.06 | 10.31 | 22.97 | -11.04 | 0.57 | -26.83 | 59.57 | -8.33 | 38.57 | -12.32 |
| 2021 (8) | 0.62 | 1.03 | 339.38 | -4.96 | 1561.1 | 17.5 | 25.82 | -0.65 | 0.78 | 0.11 | 64.98 | 18.51 | 43.99 | 27.47 |
| 2020 (7) | 0.61 | 17.74 | 357.1 | 31.98 | 1328.61 | 6.78 | 25.99 | -12.93 | 0.78 | 13.08 | 54.83 | -18.37 | 34.51 | -15.33 |
| 2019 (6) | 0.52 | -3.97 | 270.57 | -1.48 | 1244.21 | 4.79 | 29.85 | -1.78 | 0.69 | 5.58 | 67.17 | -3.21 | 40.76 | -2.84 |
| 2018 (5) | 0.54 | -6.34 | 274.63 | -39.06 | 1187.32 | 1.33 | 30.39 | 5.41 | 0.65 | -34.85 | 69.40 | 21.16 | 41.95 | -3.96 |
| 2017 (4) | 0.58 | 2.35 | 450.64 | 28.14 | 1171.71 | 0.45 | 28.83 | -2.27 | 1.00 | -28.57 | 57.28 | -36.26 | 43.68 | -35.02 |
| 2016 (3) | 0.56 | -3.25 | 351.69 | -25.11 | 1166.47 | 0.43 | 29.50 | 14.12 | 1.40 | 87.98 | 89.87 | 55.75 | 67.22 | 50.21 |
| 2015 (2) | 0.58 | 2.61 | 469.64 | 15.64 | 1161.44 | 3.13 | 25.85 | -20.09 | 0.74 | -15.22 | 57.70 | -6.04 | 44.75 | -8.47 |
| 2014 (1) | 0.57 | -1.75 | 406.11 | 12.47 | 1126.24 | 3.89 | 32.35 | -35.13 | 0.88 | 0 | 61.41 | 22.01 | 48.89 | 19.16 |
| 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) | 0.62 | -3.28 | -1.81 | 690.77 | 11.07 | 105.68 | 16.09 | 12.83 | -7.74 | 5.35 | -10.68 | 139.46 | 47.16 | 2.14 | -24.74 | 27.01 | -10.92 | -29.03 |
| 24Q2 (19) | 0.64 | 8.36 | -0.4 | 621.93 | 12.3 | 146.51 | 14.26 | 3.03 | -28.81 | 6.00 | -17.55 | 172.3 | 46.17 | -22.31 | -19.65 | 30.32 | -21.53 | -15.52 |
| 24Q1 (18) | 0.59 | -3.48 | -1.36 | 553.82 | 0.39 | 45.36 | 13.84 | -16.02 | -25.51 | 7.27 | 29.6 | 193.32 | 59.43 | 1.92 | -5.58 | 38.64 | 5.06 | -3.25 |
| 23Q4 (17) | 0.62 | -2.95 | -1.14 | 551.68 | 64.26 | 38.97 | 16.48 | -5.5 | -10.39 | 5.61 | 150.89 | 120.56 | 58.31 | -6.94 | -2.12 | 36.78 | -3.36 | -4.64 |
| 23Q3 (16) | 0.63 | -1.89 | 0.14 | 335.85 | 33.12 | -19.26 | 17.44 | -12.93 | -20.07 | 2.24 | 1.57 | -35.7 | 62.66 | 9.05 | 11.4 | 38.06 | 6.05 | 10.38 |
| 23Q2 (15) | 0.65 | 7.32 | -1.34 | 252.29 | -33.78 | -29.19 | 20.03 | 7.8 | -26.71 | 2.20 | -11.18 | -33.78 | 57.46 | -8.71 | 4.95 | 35.89 | -10.14 | -4.45 |
| 23Q1 (14) | 0.60 | -3.26 | 0.9 | 380.99 | -4.03 | 23.52 | 18.58 | 1.03 | -29.46 | 2.48 | -2.55 | -20.65 | 62.94 | 5.66 | -7.69 | 39.94 | 3.55 | -12.72 |
| 22Q4 (13) | 0.62 | -1.69 | 1.04 | 396.98 | -4.56 | 16.97 | 18.39 | -15.72 | -22.7 | 2.54 | -26.85 | -26.34 | 59.57 | 5.9 | -8.33 | 38.57 | 11.86 | -12.32 |
| 22Q3 (12) | 0.63 | -3.34 | 0.7 | 415.94 | 16.75 | 9.13 | 21.82 | -20.16 | -19.57 | 3.48 | 4.59 | 14.35 | 56.25 | 2.74 | -0.53 | 34.48 | -8.2 | -5.69 |
| 22Q2 (11) | 0.66 | 9.77 | 0.96 | 356.27 | 15.5 | 8.58 | 27.33 | 3.76 | -2.81 | 3.32 | 6.44 | 8.84 | 54.75 | -19.7 | 4.56 | 37.56 | -17.92 | -0.56 |
| 22Q1 (10) | 0.60 | -3.13 | 0.76 | 308.45 | -9.11 | -8.9 | 26.34 | 10.72 | 7.91 | 3.12 | -9.54 | 1.4 | 68.18 | 4.92 | 19.09 | 45.76 | 4.02 | 20.52 |
| 21Q4 (9) | 0.62 | -2.02 | 1.03 | 339.38 | -10.95 | -4.96 | 23.79 | -12.31 | 13.02 | 3.45 | 13.55 | -17.21 | 64.98 | 14.91 | 18.51 | 43.99 | 20.32 | 27.47 |
| 21Q3 (8) | 0.63 | -3.1 | 2.31 | 381.13 | 16.16 | 2.79 | 27.13 | -3.52 | 7.45 | 3.04 | -0.45 | 259.62 | 56.55 | 8.0 | 10.99 | 36.56 | -3.2 | 10.02 |
| 21Q2 (7) | 0.65 | 9.55 | 3.84 | 328.11 | -3.1 | 25.36 | 28.12 | 15.2 | 3.46 | 3.05 | -0.83 | 107.66 | 52.36 | -8.54 | 4.12 | 37.77 | -0.53 | 11.88 |
| 21Q1 (6) | 0.59 | -2.87 | 3.26 | 338.6 | -5.18 | 8.65 | 24.41 | 15.96 | -21.08 | 3.08 | -26.15 | 125.18 | 57.25 | 4.41 | -3.73 | 37.97 | 10.03 | -5.05 |
| 20Q4 (5) | 0.61 | -0.78 | 17.74 | 357.1 | -3.69 | 31.98 | 21.05 | -16.63 | -28.52 | 4.17 | 393.21 | 43.36 | 54.83 | 7.62 | -18.37 | 34.51 | 3.85 | -15.33 |
| 20Q3 (4) | 0.61 | -1.65 | 0.0 | 370.77 | 41.66 | 0.0 | 25.25 | -7.1 | 0.0 | 0.85 | -42.51 | 0.0 | 50.95 | 1.31 | 0.0 | 33.23 | -1.57 | 0.0 |
| 20Q2 (3) | 0.63 | 8.94 | 0.0 | 261.73 | -16.02 | 0.0 | 27.18 | -12.12 | 0.0 | 1.47 | 7.54 | 0.0 | 50.29 | -15.44 | 0.0 | 33.76 | -15.58 | 0.0 |
| 20Q1 (2) | 0.57 | 10.75 | 0.0 | 311.65 | 15.18 | 0.0 | 30.93 | 5.03 | 0.0 | 1.37 | -52.98 | 0.0 | 59.47 | -11.46 | 0.0 | 39.99 | -1.89 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 270.57 | 0.0 | 0.0 | 29.45 | 0.0 | 0.0 | 2.91 | 0.0 | 0.0 | 67.17 | 0.0 | 0.0 | 40.76 | 0.0 | 0.0 |
