- 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) | 0.29 | -12.37 | 3.54 | -32.7 | 21.35 | -36.42 | 0.81 | -98.63 | 0.52 | 0.0 | 248.24 | 4.4 | 185.26 | 4.54 |
| 2022 (9) | 0.33 | -5.52 | 5.26 | -9.93 | 33.58 | 14.57 | 59.24 | -32.96 | 0.52 | 30.73 | 237.78 | 15.53 | 177.22 | 20.81 |
| 2021 (8) | 0.35 | 7.32 | 5.84 | 21.67 | 29.31 | 37.22 | 88.37 | 0 | 0.40 | -90.13 | 205.82 | -3.82 | 146.69 | -5.13 |
| 2020 (7) | 0.33 | -4.99 | 4.8 | 8.35 | 21.36 | 5.43 | -12.52 | 0 | 4.03 | 0.0 | 213.99 | 6.65 | 154.63 | 7.5 |
| 2019 (6) | 0.35 | 6.19 | 4.43 | -19.45 | 20.26 | 9.45 | -1.92 | 0 | 4.03 | 0.0 | 200.65 | 9.56 | 143.84 | 19.33 |
| 2018 (5) | 0.33 | 12.98 | 5.5 | 62.24 | 18.51 | 0.43 | 9.92 | -19.87 | 4.03 | 0.76 | 183.15 | -25.97 | 120.54 | -34.34 |
| 2017 (4) | 0.29 | 14.46 | 3.39 | 55.5 | 18.43 | -4.95 | 12.38 | -58.12 | 4.00 | 813.04 | 247.40 | 7.16 | 183.58 | 22.22 |
| 2016 (3) | 0.25 | -13.18 | 2.18 | -12.8 | 19.39 | 10.86 | 29.56 | -15.01 | 0.44 | -54.93 | 230.87 | -9.02 | 150.20 | -22.3 |
| 2015 (2) | 0.29 | -1.66 | 2.5 | -0.79 | 17.49 | 0.0 | 34.78 | -48.04 | 0.97 | 7.64 | 253.75 | 2.3 | 193.32 | 13.01 |
| 2014 (1) | 0.30 | 5.27 | 2.52 | 42.37 | 17.49 | 7.37 | 66.94 | 47.93 | 0.90 | 0 | 248.04 | 1.09 | 171.06 | 2.7 |
| 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) | 0.26 | -10.86 | -16.72 | 3.23 | -0.92 | -25.06 | 3.31 | -76.54 | -77.71 | 55.00 | 1299.12 | 299.19 | 280.97 | 12.83 | 13.0 | 202.07 | 14.33 | 5.21 |
| 24Q2 (19) | 0.29 | 8.25 | -12.75 | 3.26 | 22.56 | -1.21 | 14.11 | -60.13 | 389.93 | 3.93 | 59.37 | -94.18 | 249.03 | -7.34 | 10.59 | 176.75 | -8.92 | 9.25 |
| 24Q1 (18) | 0.27 | -9.3 | -14.55 | 2.66 | -24.86 | -45.6 | 35.39 | 315.92 | 1724.23 | 2.47 | -82.1 | -98.32 | 268.75 | 8.26 | 6.51 | 194.05 | 4.74 | 7.61 |
| 23Q4 (17) | 0.29 | -4.85 | -12.37 | 3.54 | -17.87 | -32.7 | -16.39 | -210.37 | 30.11 | 13.78 | 0.0 | 614.14 | 248.24 | -0.16 | 4.4 | 185.26 | -3.55 | 4.54 |
| 23Q3 (16) | 0.31 | -6.62 | -5.93 | 4.31 | 30.61 | -21.21 | 14.85 | 415.62 | -71.67 | 13.78 | -79.59 | 614.14 | 248.64 | 10.41 | 0.76 | 192.07 | 18.72 | 11.86 |
| 23Q2 (15) | 0.33 | 6.02 | -17.12 | 3.3 | -32.52 | -40.86 | 2.88 | 48.45 | -98.25 | 67.50 | -54.08 | 6825.78 | 225.19 | -10.76 | 14.43 | 161.79 | -10.28 | 25.21 |
| 23Q1 (14) | 0.31 | -6.98 | -7.48 | 4.89 | -7.03 | -7.56 | 1.94 | 108.27 | -96.92 | 147.00 | 7519.37 | 6232.31 | 252.33 | 6.12 | 14.72 | 180.32 | 1.75 | 14.92 |
| 22Q4 (13) | 0.33 | 2.14 | -5.52 | 5.26 | -3.84 | -9.93 | -23.45 | -144.73 | -109.13 | 1.93 | 0.0 | 248.9 | 237.78 | -3.64 | 15.53 | 177.22 | 3.21 | 20.81 |
| 22Q3 (12) | 0.33 | -17.72 | -16.86 | 5.47 | -1.97 | -6.97 | 52.42 | -68.06 | -12.98 | 1.93 | 97.95 | -19.04 | 246.77 | 25.4 | 25.95 | 171.70 | 32.88 | 22.06 |
| 22Q2 (11) | 0.40 | 18.35 | 6.34 | 5.58 | 5.48 | 2.76 | 164.14 | 160.33 | 366.84 | 0.97 | -58.02 | -69.14 | 196.79 | -10.53 | 0.88 | 129.21 | -17.65 | -7.26 |
| 22Q1 (10) | 0.34 | -5.01 | -12.4 | 5.29 | -9.42 | -11.24 | 63.05 | -75.47 | 7105.56 | 2.32 | 319.81 | -84.78 | 219.95 | 6.87 | 15.82 | 156.91 | 6.97 | 16.03 |
| 21Q4 (9) | 0.35 | -10.12 | 7.32 | 5.84 | -0.68 | 21.67 | 256.98 | 326.59 | 1133.71 | 0.55 | -76.79 | -96.37 | 205.82 | 5.05 | -3.82 | 146.69 | 4.28 | -5.13 |
| 21Q3 (8) | 0.39 | 5.25 | 15.72 | 5.88 | 8.29 | 10.11 | 60.24 | 71.33 | 312.19 | 2.38 | -24.54 | -84.37 | 195.93 | 0.44 | 0.57 | 140.67 | 0.97 | 7.15 |
| 21Q2 (7) | 0.37 | -2.51 | 9.02 | 5.43 | -8.89 | 14.56 | 35.16 | 4006.67 | 780.08 | 3.16 | -79.29 | -79.29 | 195.08 | 2.72 | -2.74 | 139.32 | 3.02 | 4.62 |
| 21Q1 (6) | 0.38 | 16.37 | 3.07 | 5.96 | 24.17 | 10.17 | -0.90 | 96.38 | -113.37 | 15.25 | 0.0 | -73.01 | 189.91 | -11.25 | 2.26 | 135.23 | -12.55 | 6.25 |
| 20Q4 (5) | 0.33 | -3.09 | -4.99 | 4.8 | -10.11 | 8.35 | -24.86 | 12.43 | -90.5 | 15.25 | 0.0 | 0 | 213.99 | 9.84 | 6.65 | 154.63 | 17.79 | 7.5 |
| 20Q3 (4) | 0.34 | -0.85 | 0.0 | 5.34 | 12.66 | 0.0 | -28.39 | -449.13 | 0.0 | 15.25 | 0.0 | 0.0 | 194.82 | -2.87 | 0.0 | 131.28 | -1.42 | 0.0 |
| 20Q2 (3) | 0.34 | -7.83 | 0.0 | 4.74 | -12.38 | 0.0 | -5.17 | -176.82 | 0.0 | 15.25 | -73.01 | 0.0 | 200.57 | 8.0 | 0.0 | 133.17 | 4.64 | 0.0 |
| 20Q1 (2) | 0.37 | 7.27 | 0.0 | 5.41 | 22.12 | 0.0 | 6.73 | 151.57 | 0.0 | 56.50 | 0 | 0.0 | 185.71 | -7.45 | 0.0 | 127.27 | -11.52 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | -13.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 200.65 | 0.0 | 0.0 | 143.84 | 0.0 | 0.0 |
