- 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) | 0.48 | -4.34 | 14.88 | -38.39 | 172.3 | -9.66 | 32.80 | -9.07 | 1.23 | -8.92 | 219.54 | 0.97 | 185.91 | 8.3 |
| 2022 (9) | 0.51 | -6.69 | 24.15 | -47.84 | 190.72 | -8.18 | 36.07 | -67.69 | 1.35 | 254.27 | 217.43 | 13.99 | 171.66 | 11.53 |
| 2021 (8) | 0.54 | -10.91 | 46.3 | -9.09 | 207.7 | 7.35 | 111.64 | 289.26 | 0.38 | -87.27 | 190.75 | 6.07 | 153.92 | 7.4 |
| 2020 (7) | 0.61 | 4.01 | 50.93 | 9.67 | 193.48 | 8.82 | 28.68 | 144.5 | 2.99 | -13.9 | 179.83 | -3.33 | 143.31 | -8.68 |
| 2019 (6) | 0.59 | -2.3 | 46.44 | -7.12 | 177.8 | -0.6 | 11.73 | 14.33 | 3.48 | -27.98 | 186.03 | 3.17 | 156.93 | 7.13 |
| 2018 (5) | 0.60 | 4.01 | 50.0 | 18.93 | 178.87 | 13.86 | 10.26 | -0.48 | 4.83 | -12.87 | 180.32 | -4.05 | 146.48 | 10.01 |
| 2017 (4) | 0.58 | 1.0 | 42.04 | -0.85 | 157.09 | -10.61 | 10.31 | -33.78 | 5.54 | 45.94 | 187.94 | 8.15 | 133.15 | 73.26 |
| 2016 (3) | 0.57 | 3.93 | 42.4 | 62.76 | 175.74 | -18.7 | 15.57 | -49.97 | 3.80 | 65.66 | 173.77 | -7.55 | 76.85 | -43.25 |
| 2015 (2) | 0.55 | -2.52 | 26.05 | -4.4 | 216.17 | -16.11 | 31.12 | 8.93 | 2.29 | 112.26 | 187.97 | 8.57 | 135.41 | 7.51 |
| 2014 (1) | 0.56 | -5.61 | 27.25 | 13.35 | 257.69 | -0.64 | 28.57 | -22.17 | 1.08 | 0 | 173.14 | 6.68 | 125.95 | 8.07 |
| 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) | 0.35 | -18.66 | -27.25 | 9.0 | -26.35 | -55.04 | 280.61 | 19.88 | 1031.49 | 0.00 | -100.0 | -100.0 | 243.58 | 2.88 | 7.75 | 209.08 | 3.88 | 10.18 |
| 24Q2 (19) | 0.43 | -11.66 | -15.18 | 12.22 | -21.11 | -39.77 | 234.07 | 399.83 | 399.51 | 0.33 | -90.8 | -91.88 | 236.75 | 16.11 | 10.93 | 201.28 | 18.28 | 14.81 |
| 24Q1 (18) | 0.49 | 1.28 | -7.15 | 15.49 | 4.1 | -31.03 | 46.83 | 4.39 | 191.05 | 3.61 | -0.27 | -61.16 | 203.90 | -7.12 | 0.54 | 170.17 | -8.47 | 3.62 |
| 23Q4 (17) | 0.48 | -0.04 | -4.34 | 14.88 | -25.67 | -38.39 | 44.86 | 80.89 | 15.23 | 3.62 | -43.31 | -34.14 | 219.54 | -2.89 | 0.97 | 185.91 | -2.03 | 8.3 |
| 23Q3 (16) | 0.48 | -5.17 | -2.87 | 20.02 | -1.33 | -6.19 | 24.80 | -47.08 | -10.14 | 6.38 | 56.02 | 1.49 | 226.07 | 5.92 | 2.32 | 189.77 | 8.25 | 16.61 |
| 23Q2 (15) | 0.51 | -3.29 | -3.47 | 20.29 | -9.66 | -31.73 | 46.86 | 191.24 | -31.08 | 4.09 | -55.96 | 51.36 | 213.43 | 5.24 | 6.76 | 175.31 | 6.75 | 24.83 |
| 23Q1 (14) | 0.53 | 4.34 | -13.43 | 22.46 | -7.0 | -33.49 | 16.09 | -58.67 | 30.28 | 9.28 | 69.1 | -8.34 | 202.80 | -6.73 | 26.43 | 164.23 | -4.33 | 35.57 |
| 22Q4 (13) | 0.51 | 1.5 | -6.69 | 24.15 | 13.17 | -47.84 | 38.93 | 41.05 | -87.01 | 5.49 | -12.65 | 1040.19 | 217.43 | -1.59 | 13.99 | 171.66 | 5.48 | 11.53 |
| 22Q3 (12) | 0.50 | -5.76 | -21.96 | 21.34 | -28.2 | -65.86 | 27.60 | -59.41 | -19.11 | 6.28 | 132.7 | -48.64 | 220.94 | 10.52 | 35.81 | 162.74 | 15.88 | 41.83 |
| 22Q2 (11) | 0.53 | -13.27 | -14.01 | 29.72 | -11.99 | -41.33 | 67.99 | 450.53 | 64.98 | 2.70 | -73.33 | -78.7 | 199.91 | 24.62 | 15.8 | 140.44 | 15.93 | 18.37 |
| 22Q1 (10) | 0.61 | 12.47 | 1.85 | 33.77 | -27.06 | -19.96 | 12.35 | -95.88 | -71.52 | 10.13 | 2003.49 | -25.6 | 160.41 | -15.91 | -14.62 | 121.14 | -21.3 | -13.51 |
| 21Q4 (9) | 0.54 | -15.11 | -10.91 | 46.3 | -25.92 | -9.09 | 299.75 | 778.52 | 863.52 | 0.48 | -96.07 | -96.54 | 190.75 | 17.25 | 6.07 | 153.92 | 34.15 | 7.4 |
| 21Q3 (8) | 0.64 | 3.83 | 1.93 | 62.5 | 23.37 | 28.13 | 34.12 | -17.2 | -4.85 | 12.24 | -3.5 | 9.93 | 162.68 | -5.76 | -5.37 | 114.74 | -3.29 | -17.92 |
| 21Q2 (7) | 0.62 | 2.74 | -4.57 | 50.66 | 20.08 | 10.95 | 41.21 | -4.96 | -1.44 | 12.68 | -6.86 | 76.28 | 172.63 | -8.11 | 2.96 | 118.64 | -15.29 | -15.26 |
| 21Q1 (6) | 0.60 | -1.62 | 3.36 | 42.19 | -17.16 | -16.19 | 43.36 | 39.38 | 318.53 | 13.61 | -2.04 | -60.69 | 187.87 | 4.47 | -8.84 | 140.06 | -2.27 | -19.04 |
| 20Q4 (5) | 0.61 | -2.87 | 4.01 | 50.93 | 4.41 | 9.67 | 31.11 | -13.25 | 85.95 | 13.90 | 24.84 | 21.28 | 179.83 | 4.6 | -3.33 | 143.31 | 2.52 | -8.68 |
| 20Q3 (4) | 0.63 | -2.79 | 0.0 | 48.78 | 6.83 | 0.0 | 35.86 | -14.23 | 0.0 | 11.13 | 54.76 | 0.0 | 171.92 | 2.53 | 0.0 | 139.79 | -0.15 | 0.0 |
| 20Q2 (3) | 0.65 | 11.28 | 0.0 | 45.66 | -9.3 | 0.0 | 41.81 | 303.57 | 0.0 | 7.19 | -79.23 | 0.0 | 167.67 | -18.64 | 0.0 | 140.00 | -19.08 | 0.0 |
| 20Q1 (2) | 0.58 | -1.01 | 0.0 | 50.34 | 8.4 | 0.0 | 10.36 | -38.08 | 0.0 | 34.63 | 202.23 | 0.0 | 206.08 | 10.78 | 0.0 | 173.00 | 10.24 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 46.44 | 0.0 | 0.0 | 16.73 | 0.0 | 0.0 | 11.46 | 0.0 | 0.0 | 186.03 | 0.0 | 0.0 | 156.93 | 0.0 | 0.0 |
