- 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) | 0.51 | -2.81 | 12.45 | -0.95 | 12.92 | -45.49 | 1.76 | -82.11 | 41.69 | 1898.42 | 182.56 | -30.79 | 117.17 | -33.55 |
| 2022 (9) | 0.53 | -13.64 | 12.57 | -24.82 | 23.7 | -46.67 | 9.84 | -44.66 | 2.09 | 15.01 | 263.78 | 29.16 | 176.33 | 39.38 |
| 2021 (8) | 0.61 | -1.93 | 16.72 | 34.41 | 44.44 | 83.03 | 17.78 | 1.31 | 1.81 | 129.63 | 204.23 | 50.35 | 126.51 | 57.27 |
| 2020 (7) | 0.62 | 12.8 | 12.44 | -5.76 | 24.28 | 24.96 | 17.55 | 83.96 | 0.79 | -77.02 | 135.84 | -44.79 | 80.44 | -54.29 |
| 2019 (6) | 0.55 | -0.88 | 13.2 | 8.64 | 19.43 | -51.27 | 9.54 | -62.04 | 3.44 | 125.75 | 246.05 | 3.93 | 175.97 | 8.78 |
| 2018 (5) | 0.56 | -12.7 | 12.15 | -14.38 | 39.87 | 12.6 | 25.13 | 12.84 | 1.52 | 3.63 | 236.75 | 34.59 | 161.76 | 34.34 |
| 2017 (4) | 0.64 | 9.8 | 14.19 | 29.0 | 35.41 | 75.56 | 22.27 | 60.79 | 1.47 | -8.72 | 175.90 | -3.44 | 120.41 | -9.17 |
| 2016 (3) | 0.58 | 20.45 | 11.0 | 28.21 | 20.17 | 4.62 | 13.85 | 5.73 | 1.61 | -14.5 | 182.16 | -24.95 | 132.56 | -29.52 |
| 2015 (2) | 0.48 | -6.98 | 8.58 | 18.51 | 19.28 | -19.6 | 13.10 | -46.38 | 1.88 | 124.11 | 242.73 | 26.77 | 188.08 | 29.17 |
| 2014 (1) | 0.52 | -4.33 | 7.24 | 14.92 | 23.98 | 9.2 | 24.43 | 84.24 | 0.84 | 0 | 191.48 | -2.14 | 145.61 | 7.58 |
| 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) | 0.51 | -5.2 | 2.29 | 9.38 | -21.44 | 8.31 | 10.32 | 95.83 | 369.09 | 13.09 | -40.28 | -78.58 | 179.63 | 9.75 | -36.17 | 98.85 | 4.86 | -43.8 |
| 24Q2 (19) | 0.54 | 8.58 | 4.97 | 11.94 | -0.58 | 35.07 | 5.27 | 272.79 | 59.7 | 21.92 | -15.06 | -76.51 | 163.67 | -15.37 | -40.88 | 94.27 | -22.61 | -47.89 |
| 24Q1 (18) | 0.49 | -3.35 | 2.32 | 12.01 | -3.53 | 21.44 | -3.05 | -149.35 | -14.66 | 25.81 | 0.0 | -40.95 | 193.39 | 5.93 | -38.23 | 121.81 | 3.96 | -40.8 |
| 23Q4 (17) | 0.51 | 2.82 | -2.81 | 12.45 | 43.76 | -0.95 | 6.18 | 180.91 | 2675.0 | 25.81 | -57.77 | -40.95 | 182.56 | -35.13 | -30.79 | 117.17 | -33.38 | -33.55 |
| 23Q3 (16) | 0.50 | -2.72 | -12.86 | 8.66 | -2.04 | -48.08 | 2.20 | -33.33 | -21.99 | 61.11 | -34.52 | 39.82 | 281.41 | 1.65 | 24.16 | 175.89 | -2.77 | 17.23 |
| 23Q2 (15) | 0.51 | 5.84 | -16.95 | 8.84 | -10.62 | -44.4 | 3.30 | 224.06 | -87.71 | 93.33 | 113.55 | 2469.02 | 276.85 | -11.58 | 39.39 | 180.91 | -12.08 | 43.52 |
| 23Q1 (14) | 0.48 | -8.19 | -26.76 | 9.89 | -21.32 | -46.1 | -2.66 | -1008.33 | -123.54 | 43.71 | 0.0 | 360.6 | 313.10 | 18.7 | 73.93 | 205.76 | 16.69 | 83.53 |
| 22Q4 (13) | 0.53 | -7.82 | -13.64 | 12.57 | -24.64 | -24.82 | -0.24 | -108.51 | -102.19 | 43.71 | 0.0 | 331.6 | 263.78 | 16.38 | 29.16 | 176.33 | 17.52 | 39.38 |
| 22Q3 (12) | 0.57 | -7.28 | -10.47 | 16.68 | 4.91 | -10.42 | 2.82 | -89.5 | -88.72 | 43.71 | 1103.02 | 683.96 | 226.65 | 14.11 | 38.4 | 150.04 | 19.03 | 48.03 |
| 22Q2 (11) | 0.62 | -6.66 | -5.79 | 15.9 | -13.35 | -15.61 | 26.85 | 137.61 | 33.52 | 3.63 | -61.71 | 29.6 | 198.62 | 10.34 | 52.02 | 126.05 | 12.43 | 61.17 |
| 22Q1 (10) | 0.66 | 8.24 | 5.95 | 18.35 | 9.75 | 18.31 | 11.30 | 3.29 | -31.27 | 9.49 | -6.3 | 144.0 | 180.01 | -11.86 | 31.59 | 112.11 | -11.38 | 47.16 |
| 21Q4 (9) | 0.61 | -4.42 | -1.93 | 16.72 | -10.2 | 34.41 | 10.94 | -56.24 | -75.91 | 10.13 | 81.64 | 802.52 | 204.23 | 24.71 | 50.35 | 126.51 | 24.81 | 57.27 |
| 21Q3 (8) | 0.64 | -2.43 | 4.72 | 18.62 | -1.17 | 30.12 | 25.00 | 24.32 | 169.69 | 5.58 | 98.87 | -52.81 | 163.77 | 25.35 | -15.51 | 101.36 | 29.6 | -20.24 |
| 21Q2 (7) | 0.65 | 4.97 | 7.12 | 18.84 | 21.47 | 44.81 | 20.11 | 22.32 | 97.16 | 2.80 | -27.92 | -69.87 | 130.65 | -4.5 | -36.17 | 78.21 | 2.66 | -44.12 |
| 21Q1 (6) | 0.62 | 0.19 | 11.6 | 15.51 | 24.68 | 14.46 | 16.44 | -63.8 | 355.4 | 3.89 | 246.59 | -91.29 | 136.80 | 0.71 | -44.56 | 76.18 | -5.3 | -54.86 |
| 20Q4 (5) | 0.62 | 2.05 | 12.8 | 12.44 | -13.07 | -5.76 | 45.42 | 389.97 | 367.28 | 1.12 | -90.5 | -90.28 | 135.84 | -29.92 | -44.79 | 80.44 | -36.7 | -54.29 |
| 20Q3 (4) | 0.61 | -0.2 | 0.0 | 14.31 | 9.99 | 0.0 | 9.27 | -9.12 | 0.0 | 11.81 | 26.99 | 0.0 | 193.83 | -5.31 | 0.0 | 127.08 | -9.2 | 0.0 |
| 20Q2 (3) | 0.61 | 9.36 | 0.0 | 13.01 | -3.99 | 0.0 | 10.20 | 182.55 | 0.0 | 9.30 | -79.17 | 0.0 | 204.69 | -17.04 | 0.0 | 139.95 | -17.08 | 0.0 |
| 20Q1 (2) | 0.56 | 1.27 | 0.0 | 13.55 | 2.65 | 0.0 | 3.61 | -62.86 | 0.0 | 44.67 | 286.82 | 0.0 | 246.74 | 0.28 | 0.0 | 168.78 | -4.09 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 13.2 | 0.0 | 0.0 | 9.72 | 0.0 | 0.0 | 11.55 | 0.0 | 0.0 | 246.05 | 0.0 | 0.0 | 175.97 | 0.0 | 0.0 |
