- 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) | 0.55 | -2.68 | 9.82 | -1.31 | 16.24 | 6.98 | 18.48 | -10.77 | 2.27 | -2.27 | 132.84 | -2.01 | 80.12 | -6.8 |
| 2022 (9) | 0.57 | -1.15 | 9.95 | 11.92 | 15.18 | 11.29 | 20.71 | 123.17 | 2.33 | -61.14 | 135.56 | 5.51 | 85.97 | 5.43 |
| 2021 (8) | 0.57 | 1.52 | 8.89 | 12.53 | 13.64 | 7.91 | 9.28 | -7.11 | 5.99 | 26.71 | 128.48 | -0.89 | 81.54 | 7.32 |
| 2020 (7) | 0.57 | -5.15 | 7.9 | -5.16 | 12.64 | 15.33 | 9.99 | 109.43 | 4.73 | -40.51 | 129.63 | 36.87 | 75.98 | 45.7 |
| 2019 (6) | 0.60 | 7.81 | 8.33 | 3.74 | 10.96 | 1.48 | 4.77 | -47.52 | 7.95 | 77.95 | 94.71 | 17.07 | 52.15 | 10.42 |
| 2018 (5) | 0.55 | -6.3 | 8.03 | 21.3 | 10.8 | -3.66 | 9.09 | -15.13 | 4.47 | 4.58 | 80.90 | -11.85 | 47.23 | -6.72 |
| 2017 (4) | 0.59 | 6.78 | 6.62 | 38.49 | 11.21 | -7.66 | 10.71 | -33.81 | 4.27 | 248.31 | 91.78 | -20.27 | 50.63 | -32.67 |
| 2016 (3) | 0.55 | -18.56 | 4.78 | -11.15 | 12.14 | 26.2 | 16.18 | 203.56 | 1.23 | -54.34 | 115.12 | 26.58 | 75.20 | 96.5 |
| 2015 (2) | 0.68 | -4.5 | 5.38 | 4.06 | 9.62 | -2.83 | 5.33 | -17.36 | 2.68 | 113.53 | 90.95 | 15.35 | 38.27 | -20.47 |
| 2014 (1) | 0.71 | -6.87 | 5.17 | 7.48 | 9.9 | 17.72 | 6.45 | 119.39 | 1.26 | 0 | 78.85 | -8.15 | 48.12 | 2.71 |
| 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) | 0.58 | 1.77 | 4.03 | 10.04 | 4.37 | 12.81 | -1.38 | -114.92 | -105.87 | 16.75 | 0.0 | 103.13 | 110.39 | 4.17 | -26.09 | 64.24 | 3.76 | -27.25 |
| 24Q2 (19) | 0.57 | 4.25 | -0.39 | 9.62 | -1.33 | 3.11 | 9.25 | 66.07 | -62.99 | 16.75 | -37.81 | 145.67 | 105.97 | -12.38 | -15.47 | 61.91 | -10.5 | -16.85 |
| 24Q1 (18) | 0.54 | -1.67 | 0.24 | 9.75 | -0.71 | 5.29 | 5.57 | -37.2 | -67.54 | 26.93 | 45.11 | 173.41 | 120.94 | -8.96 | -11.57 | 69.17 | -13.67 | -14.62 |
| 23Q4 (17) | 0.55 | -0.29 | -2.68 | 9.82 | 10.34 | -1.31 | 8.87 | -62.24 | -43.07 | 18.56 | 125.07 | 51.73 | 132.84 | -11.05 | -2.01 | 80.12 | -9.26 | -6.8 |
| 23Q3 (16) | 0.55 | -2.55 | -3.95 | 8.9 | -4.61 | -10.55 | 23.49 | -6.0 | 8.6 | 8.25 | 20.94 | -3.27 | 149.35 | 19.13 | 12.61 | 88.30 | 18.59 | 1.44 |
| 23Q2 (15) | 0.57 | 4.91 | -2.24 | 9.33 | 0.76 | -1.58 | 24.99 | 45.63 | -3.18 | 6.82 | -30.79 | -10.91 | 125.37 | -8.34 | -5.99 | 74.46 | -8.09 | -14.84 |
| 23Q1 (14) | 0.54 | -4.53 | -5.34 | 9.26 | -6.93 | -1.49 | 17.16 | 10.14 | -14.88 | 9.85 | -19.47 | -9.46 | 136.77 | 0.89 | 3.44 | 81.01 | -5.77 | -4.13 |
| 22Q4 (13) | 0.57 | -1.6 | -1.15 | 9.95 | 0.0 | 11.92 | 15.58 | -27.97 | 56.11 | 12.23 | 43.5 | -50.07 | 135.56 | 2.21 | 5.51 | 85.97 | -1.24 | 5.43 |
| 22Q3 (12) | 0.58 | -0.81 | -3.5 | 9.95 | 4.96 | 9.22 | 21.63 | -16.2 | 67.29 | 8.52 | 11.39 | -55.52 | 132.63 | -0.55 | 3.58 | 87.05 | -0.45 | 1.54 |
| 22Q2 (11) | 0.58 | 1.57 | 1.63 | 9.48 | 0.85 | 10.23 | 25.81 | 28.03 | 206.53 | 7.65 | -29.66 | -72.97 | 133.36 | 0.86 | 0.26 | 87.44 | 3.48 | 1.29 |
| 22Q1 (10) | 0.57 | -0.3 | 0.26 | 9.4 | 5.74 | 10.85 | 20.16 | 102.0 | 253.06 | 10.88 | -55.59 | -61.65 | 132.22 | 2.91 | -3.37 | 84.50 | 3.63 | 6.91 |
| 21Q4 (9) | 0.57 | -3.93 | 1.52 | 8.89 | -2.41 | 12.53 | 9.98 | -22.82 | 59.94 | 24.50 | 27.83 | -31.54 | 128.48 | 0.34 | -0.89 | 81.54 | -4.89 | 7.32 |
| 21Q3 (8) | 0.60 | 4.46 | 2.96 | 9.11 | 5.93 | 6.3 | 12.93 | 53.56 | 39.18 | 19.17 | -32.31 | -17.86 | 128.05 | -3.74 | -6.77 | 85.73 | -0.7 | 1.55 |
| 21Q2 (7) | 0.57 | 0.21 | -3.51 | 8.6 | 1.42 | 0.35 | 8.42 | 47.46 | -39.81 | 28.32 | -0.19 | 109.12 | 133.02 | -2.78 | 14.37 | 86.33 | 9.22 | 14.37 |
| 21Q1 (6) | 0.57 | 0.95 | -3.82 | 8.48 | 7.34 | -1.85 | 5.71 | -8.49 | -44.35 | 28.37 | -20.73 | 85.82 | 136.83 | 5.55 | 29.12 | 79.04 | 4.03 | 24.81 |
| 20Q4 (5) | 0.57 | -2.57 | -5.15 | 7.9 | -7.82 | -5.16 | 6.24 | -32.83 | 140.93 | 35.79 | 53.37 | -83.62 | 129.63 | -5.62 | 36.87 | 75.98 | -10.0 | 45.7 |
| 20Q3 (4) | 0.58 | -2.11 | 0.0 | 8.57 | 0.0 | 0.0 | 9.29 | -33.6 | 0.0 | 23.33 | 72.32 | 0.0 | 137.35 | 18.09 | 0.0 | 84.42 | 11.84 | 0.0 |
| 20Q2 (3) | 0.59 | -0.12 | 0.0 | 8.57 | -0.81 | 0.0 | 13.99 | 36.35 | 0.0 | 13.54 | -11.31 | 0.0 | 116.31 | 9.76 | 0.0 | 75.48 | 19.19 | 0.0 |
| 20Q1 (2) | 0.59 | -0.44 | 0.0 | 8.64 | 3.72 | 0.0 | 10.26 | 296.14 | 0.0 | 15.27 | -93.01 | 0.0 | 105.97 | 11.89 | 0.0 | 63.33 | 21.44 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 8.33 | 0.0 | 0.0 | 2.59 | 0.0 | 0.0 | 218.50 | 0.0 | 0.0 | 94.71 | 0.0 | 0.0 | 52.15 | 0.0 | 0.0 |
