- 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) | 0.46 | -0.84 | 16.51 | -4.84 | 11.36 | 2.07 | 3.30 | -12.47 | 16.69 | 26.9 | 209.20 | -6.14 | 191.67 | -5.57 |
| 2022 (9) | 0.46 | -4.7 | 17.35 | -6.62 | 11.13 | 9.87 | 3.77 | -24.75 | 13.16 | 35.98 | 222.88 | 35.01 | 202.98 | 41.41 |
| 2021 (8) | 0.49 | -6.81 | 18.58 | -21.54 | 10.13 | 4.97 | 5.01 | 23.7 | 9.67 | -27.46 | 165.08 | -6.07 | 143.54 | -13.02 |
| 2020 (7) | 0.52 | -0.23 | 23.68 | 3.5 | 9.65 | -5.39 | 4.05 | -0.98 | 13.34 | -11.41 | 175.74 | -4.52 | 165.02 | -2.98 |
| 2019 (6) | 0.52 | 14.17 | 22.88 | 28.32 | 10.2 | 24.54 | 4.09 | -19.96 | 15.05 | -25.06 | 184.05 | -8.3 | 170.09 | -6.63 |
| 2018 (5) | 0.46 | 95.57 | 17.83 | 291.01 | 8.19 | 0.37 | 5.11 | -72.21 | 20.09 | 1062.05 | 200.71 | -34.96 | 182.16 | -37.52 |
| 2017 (4) | 0.23 | -0.68 | 4.56 | -3.59 | 8.16 | -13.92 | 18.39 | 56.38 | 1.73 | 19.36 | 308.60 | 64.82 | 291.54 | 65.77 |
| 2016 (3) | 0.24 | -11.6 | 4.73 | -9.73 | 9.48 | -0.32 | 11.76 | -44.53 | 1.45 | -41.24 | 187.23 | -37.41 | 175.87 | -37.5 |
| 2015 (2) | 0.27 | 37.95 | 5.24 | 54.57 | 9.51 | 13.89 | 21.20 | 0 | 2.46 | 0 | 299.12 | 76.71 | 281.41 | 82.3 |
| 2014 (1) | 0.19 | 21.9 | 3.39 | 67.0 | 8.35 | -16.75 | -7.00 | 0 | 0.00 | 0 | 169.27 | -46.57 | 154.37 | -46.18 |
| 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) | 0.48 | -1.12 | 5.49 | 18.81 | 2.28 | 14.21 | 4.91 | 127.31 | -21.82 | 49.50 | -51.38 | 51.74 | 178.76 | 39.04 | -13.01 | 162.63 | 36.33 | -14.33 |
| 24Q2 (19) | 0.48 | 4.95 | 4.52 | 18.39 | 6.36 | 15.73 | 2.16 | -71.39 | -42.55 | 101.80 | 473.52 | 52.74 | 128.57 | -20.23 | -43.33 | 119.29 | -20.08 | -41.57 |
| 24Q1 (18) | 0.46 | 0.15 | -2.41 | 17.29 | 4.72 | 1.83 | 7.55 | 2035.9 | 93.59 | 17.75 | -45.59 | -61.5 | 161.18 | -22.95 | -21.49 | 149.26 | -22.13 | -18.38 |
| 23Q4 (17) | 0.46 | 1.5 | -0.84 | 16.51 | 0.24 | -4.84 | -0.39 | -106.21 | -109.77 | 32.62 | 0.0 | 10.74 | 209.20 | 1.81 | -6.14 | 191.67 | 0.97 | -5.57 |
| 23Q3 (16) | 0.45 | -2.03 | -6.05 | 16.47 | 3.65 | -10.92 | 6.28 | 67.02 | -6.41 | 32.62 | -51.06 | 15.28 | 205.49 | -9.42 | 13.76 | 189.83 | -7.02 | 14.14 |
| 23Q2 (15) | 0.46 | -2.01 | -9.02 | 15.89 | -6.42 | -18.26 | 3.76 | -3.59 | 154.05 | 66.65 | 44.57 | -48.04 | 226.87 | 10.51 | 22.07 | 204.17 | 11.64 | 19.43 |
| 23Q1 (14) | 0.47 | 1.77 | -3.4 | 16.98 | -2.13 | -11.38 | 3.90 | -2.26 | 49.43 | 46.10 | 56.51 | -64.06 | 205.30 | -7.89 | 8.33 | 182.88 | -9.9 | 4.75 |
| 22Q4 (13) | 0.46 | -3.83 | -4.7 | 17.35 | -6.17 | -6.62 | 3.99 | -40.54 | 99.5 | 29.46 | 4.09 | -76.93 | 222.88 | 23.39 | 35.01 | 202.98 | 22.05 | 41.41 |
| 22Q3 (12) | 0.48 | -5.13 | 0.42 | 18.49 | -4.89 | -0.16 | 6.71 | 353.38 | -22.43 | 28.30 | -77.94 | 29.48 | 180.63 | -2.81 | -2.97 | 166.31 | -2.72 | -1.99 |
| 22Q2 (11) | 0.51 | 4.05 | 8.35 | 19.44 | 1.46 | 2.86 | 1.48 | -43.3 | -72.34 | 128.27 | 0.0 | 233.18 | 185.85 | -1.94 | -2.48 | 170.96 | -2.07 | -3.51 |
| 22Q1 (10) | 0.49 | 0.39 | -2.94 | 19.16 | 3.12 | -13.73 | 2.61 | 30.5 | -39.16 | 128.27 | 0.45 | 125.83 | 189.52 | 14.8 | 9.72 | 174.58 | 21.62 | 7.22 |
| 21Q4 (9) | 0.49 | 1.33 | -6.81 | 18.58 | 0.32 | -21.54 | 2.00 | -76.88 | 5.26 | 127.70 | 484.31 | -9.2 | 165.08 | -11.32 | -6.07 | 143.54 | -15.41 | -13.02 |
| 21Q3 (8) | 0.48 | 2.36 | -8.44 | 18.52 | -2.01 | -22.87 | 8.65 | 61.68 | 32.06 | 21.85 | -43.23 | -30.02 | 186.15 | -2.32 | 4.1 | 169.69 | -4.22 | 1.22 |
| 21Q2 (7) | 0.47 | -6.79 | -11.95 | 18.9 | -14.9 | -20.42 | 5.35 | 24.71 | -19.91 | 38.50 | -32.22 | 37.34 | 190.58 | 10.33 | 6.61 | 177.17 | 8.81 | 5.08 |
| 21Q1 (6) | 0.50 | -3.62 | -2.85 | 22.21 | -6.21 | -2.46 | 4.29 | 125.79 | 297.22 | 56.80 | -59.61 | 0 | 172.73 | -1.71 | -13.47 | 162.82 | -1.33 | -10.61 |
| 20Q4 (5) | 0.52 | -0.44 | -0.23 | 23.68 | -1.37 | 3.5 | 1.90 | -70.99 | 187.88 | 140.64 | 350.31 | 0 | 175.74 | -1.72 | -4.52 | 165.02 | -1.56 | -2.98 |
| 20Q3 (4) | 0.52 | -1.56 | 0.0 | 24.01 | 1.09 | 0.0 | 6.55 | -1.95 | 0.0 | 31.23 | 11.41 | 0.0 | 178.81 | 0.02 | 0.0 | 167.64 | -0.57 | 0.0 |
| 20Q2 (3) | 0.53 | 2.84 | 0.0 | 23.75 | 4.3 | 0.0 | 6.68 | 518.52 | 0.0 | 28.03 | 0 | 0.0 | 178.77 | -10.45 | 0.0 | 168.60 | -7.43 | 0.0 |
| 20Q1 (2) | 0.52 | -1.01 | 0.0 | 22.77 | -0.48 | 0.0 | 1.08 | 63.64 | 0.0 | 0.00 | 0 | 0.0 | 199.63 | 8.47 | 0.0 | 182.14 | 7.08 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 22.88 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 184.05 | 0.0 | 0.0 | 170.09 | 0.0 | 0.0 |
