- 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) | 0.49 | -0.43 | 280.24 | 55.26 | 158.36 | -13.62 | -0.02 | 0 | 8.81 | 0.0 | 134.89 | -51.05 | 91.98 | -50.1 |
| 2022 (9) | 0.49 | -2.64 | 180.5 | 11.61 | 183.34 | -29.97 | 6.35 | -70.72 | 8.81 | 200.39 | 275.54 | -24.85 | 184.33 | -30.95 |
| 2021 (8) | 0.50 | 45.42 | 161.73 | 41.63 | 261.82 | 2.49 | 21.69 | -75.09 | 2.93 | 67.63 | 366.67 | 40.59 | 266.94 | 57.55 |
| 2020 (7) | 0.35 | 18.89 | 114.19 | 97.29 | 255.46 | 19.5 | 87.08 | -18.9 | 1.75 | 35.19 | 260.80 | 14.17 | 169.43 | 12.01 |
| 2019 (6) | 0.29 | 4.97 | 57.88 | -0.26 | 213.78 | 23.49 | 107.38 | -35.82 | 1.29 | -30.35 | 228.43 | -22.85 | 151.27 | -19.38 |
| 2018 (5) | 0.28 | -8.31 | 58.03 | -7.26 | 173.11 | 1.32 | 167.31 | 100.56 | 1.86 | 18.41 | 296.07 | -10.45 | 187.64 | -25.82 |
| 2017 (4) | 0.30 | -1.08 | 62.57 | 35.61 | 170.86 | 25.42 | 83.42 | -56.84 | 1.57 | 32.93 | 330.62 | 77.35 | 252.95 | 117.67 |
| 2016 (3) | 0.31 | 7.02 | 46.14 | 55.62 | 136.23 | 13.37 | 193.26 | -22.35 | 1.18 | 50.24 | 186.42 | 22.94 | 116.21 | 20.16 |
| 2015 (2) | 0.29 | 6.27 | 29.65 | -14.87 | 120.16 | 21.25 | 248.88 | 385.34 | 0.79 | -47.51 | 151.64 | -41.5 | 96.71 | -51.68 |
| 2014 (1) | 0.27 | -8.55 | 34.83 | -18.35 | 99.1 | -5.45 | 51.28 | 80.44 | 1.50 | 0 | 259.21 | 6.05 | 200.13 | 5.27 |
| 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) | 0.41 | -2.92 | -14.26 | 206.98 | -4.09 | -18.74 | 2.16 | -33.33 | 188.0 | 70.71 | 134.89 | -85.34 | 140.67 | 28.04 | 45.73 | 80.63 | 29.38 | 42.05 |
| 24Q2 (19) | 0.42 | -4.05 | -12.48 | 215.81 | -4.3 | -14.82 | 3.24 | 27.56 | 391.89 | 30.10 | -31.72 | -35.44 | 109.86 | -20.84 | 18.84 | 62.32 | -20.26 | 10.54 |
| 24Q1 (18) | 0.43 | -11.05 | -14.19 | 225.5 | -19.53 | -23.64 | 2.54 | -0.78 | 184.39 | 44.09 | -15.26 | -5.45 | 138.79 | 2.89 | 44.65 | 78.15 | -15.04 | 21.6 |
| 23Q4 (17) | 0.49 | 3.47 | -0.43 | 280.24 | 10.02 | 55.26 | 2.56 | 241.33 | 724.39 | 52.03 | -89.21 | 11.58 | 134.89 | 39.74 | -51.05 | 91.98 | 62.05 | -50.1 |
| 23Q3 (16) | 0.47 | -0.9 | -5.03 | 254.71 | 0.53 | 41.36 | 0.75 | 167.57 | -83.44 | 482.29 | 934.35 | 934.35 | 96.53 | 4.42 | -71.42 | 56.76 | 0.67 | -75.82 |
| 23Q2 (15) | 0.48 | -5.92 | -8.2 | 253.37 | -14.21 | 80.14 | -1.11 | 63.12 | -112.04 | 46.63 | 0.0 | 132.53 | 92.44 | -3.66 | -56.05 | 56.38 | -12.28 | -62.53 |
| 23Q1 (14) | 0.51 | 3.22 | -4.18 | 295.33 | 63.62 | 110.08 | -3.01 | -634.15 | -122.61 | 46.63 | 0.0 | 204.18 | 95.95 | -65.18 | -54.37 | 64.27 | -65.13 | -56.91 |
| 22Q4 (13) | 0.49 | -1.31 | -2.64 | 180.5 | 0.18 | 11.61 | -0.41 | -109.05 | -101.64 | 46.63 | 0.0 | 416.63 | 275.54 | -18.42 | -24.85 | 184.33 | -21.46 | -30.95 |
| 22Q3 (12) | 0.50 | -4.22 | -3.25 | 180.18 | 28.11 | 10.45 | 4.53 | -50.87 | -80.92 | 46.63 | 132.53 | 587.89 | 337.76 | 60.57 | 55.21 | 234.70 | 55.97 | 49.0 |
| 22Q2 (11) | 0.52 | -1.8 | 0.17 | 140.65 | 0.05 | 12.27 | 9.22 | -30.73 | -42.84 | 20.05 | 30.82 | 59.24 | 210.35 | 0.02 | -20.86 | 150.48 | 0.88 | -27.12 |
| 22Q1 (10) | 0.53 | 4.88 | 0.49 | 140.58 | -13.08 | 19.89 | 13.31 | -46.67 | -37.28 | 15.33 | 69.84 | 52.94 | 210.30 | -42.65 | -24.69 | 149.17 | -44.12 | -33.1 |
| 21Q4 (9) | 0.50 | -1.93 | 45.42 | 161.73 | -0.86 | 41.63 | 24.96 | 5.14 | -52.22 | 9.03 | 33.15 | 2.43 | 366.67 | 68.49 | 40.59 | 266.94 | 69.46 | 57.55 |
| 21Q3 (8) | 0.51 | -0.83 | 52.45 | 163.14 | 30.22 | 56.37 | 23.74 | 47.18 | -75.47 | 6.78 | -46.17 | 28.58 | 217.62 | -18.13 | -22.08 | 157.52 | -23.71 | -6.93 |
| 21Q2 (7) | 0.52 | -1.48 | 56.5 | 125.28 | 6.84 | 102.49 | 16.13 | -23.99 | -86.23 | 12.59 | 25.64 | 238.48 | 265.80 | -4.82 | 54.71 | 206.47 | -7.4 | 93.34 |
| 21Q1 (6) | 0.53 | 51.76 | 55.71 | 117.26 | 2.69 | 142.62 | 21.22 | -59.38 | -79.7 | 10.02 | 13.75 | 229.94 | 279.26 | 7.08 | 96.33 | 222.97 | 31.6 | 160.45 |
| 20Q4 (5) | 0.35 | 2.82 | 18.89 | 114.19 | 9.45 | 97.29 | 52.24 | -46.03 | -50.34 | 8.81 | 67.13 | 183.45 | 260.80 | -6.62 | 14.17 | 169.43 | 0.11 | 12.01 |
| 20Q3 (4) | 0.34 | 1.81 | 0.0 | 104.33 | 68.63 | 0.0 | 96.79 | -17.38 | 0.0 | 5.27 | 41.7 | 0.0 | 279.29 | 62.57 | 0.0 | 169.25 | 58.49 | 0.0 |
| 20Q2 (3) | 0.33 | -1.98 | 0.0 | 61.87 | 28.02 | 0.0 | 117.15 | 12.07 | 0.0 | 3.72 | 22.47 | 0.0 | 171.80 | 20.78 | 0.0 | 106.79 | 24.74 | 0.0 |
| 20Q1 (2) | 0.34 | 15.87 | 0.0 | 48.33 | -16.5 | 0.0 | 104.53 | -0.63 | 0.0 | 3.04 | -2.28 | 0.0 | 142.24 | -37.73 | 0.0 | 85.61 | -43.41 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 57.88 | 0.0 | 0.0 | 105.19 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 228.43 | 0.0 | 0.0 | 151.27 | 0.0 | 0.0 |
