- 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) | 0.52 | -1.46 | 11.71 | 13.8 | 19.92 | -34.32 | 3.81 | -86.81 | 18.08 | 499.82 | 157.89 | 1.21 | 123.07 | 8.78 |
| 2022 (9) | 0.53 | -2.9 | 10.29 | 7.75 | 30.33 | 22.4 | 28.88 | 50.34 | 3.01 | -35.79 | 156.01 | 12.38 | 113.14 | 18.38 |
| 2021 (8) | 0.55 | 8.0 | 9.55 | 19.67 | 24.78 | 22.61 | 19.21 | 28.93 | 4.69 | -12.71 | 138.82 | -15.22 | 95.57 | -22.44 |
| 2020 (7) | 0.51 | 5.44 | 7.98 | 10.99 | 20.21 | 11.29 | 14.90 | 79.3 | 5.38 | -36.98 | 163.75 | -9.13 | 123.22 | -12.56 |
| 2019 (6) | 0.48 | 0.15 | 7.19 | 12.17 | 18.16 | -27.82 | 8.31 | -64.47 | 8.53 | 177.84 | 180.21 | -23.22 | 140.92 | -19.86 |
| 2018 (5) | 0.48 | -0.15 | 6.41 | 31.89 | 25.16 | 3.37 | 23.39 | -58.28 | 3.07 | 100.61 | 234.71 | 13.02 | 175.85 | 14.3 |
| 2017 (4) | 0.48 | 6.64 | 4.86 | 64.19 | 24.34 | 21.28 | 56.07 | 12.5 | 1.53 | 98.16 | 207.67 | 4.01 | 153.85 | 2.22 |
| 2016 (3) | 0.45 | 0.98 | 2.96 | 14.29 | 20.07 | 7.15 | 49.84 | 111.01 | 0.77 | -44.69 | 199.66 | 0.61 | 150.51 | 9.63 |
| 2015 (2) | 0.45 | -0.13 | 2.59 | -2.26 | 18.73 | 3.6 | 23.62 | 0.68 | 1.40 | -25.12 | 198.44 | 1.82 | 137.29 | 14.41 |
| 2014 (1) | 0.45 | 5.69 | 2.65 | 6.85 | 18.08 | 15.38 | 23.46 | 708.97 | 1.87 | 0 | 194.90 | 4.07 | 120.00 | -1.14 |
| 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 | -2.79 | -3.55 | 11.29 | -2.42 | -5.68 | 0.03 | -99.47 | -99.32 | 41.93 | 0.0 | -25.02 | 146.27 | 1.51 | -14.67 | 115.45 | 0.38 | -15.76 |
| 24Q2 (19) | 0.52 | -1.43 | -2.52 | 11.57 | -4.3 | -0.69 | 5.62 | 293.13 | 7.66 | 41.93 | -25.02 | -31.06 | 144.10 | -6.39 | -10.71 | 115.01 | -7.47 | -9.42 |
| 24Q1 (18) | 0.53 | 1.16 | 1.09 | 12.09 | 3.25 | 12.67 | -2.91 | 38.35 | -124.74 | 55.92 | 0.0 | 207.07 | 153.93 | -2.51 | -1.82 | 124.30 | 1.0 | 4.32 |
| 23Q4 (17) | 0.52 | -0.49 | -1.46 | 11.71 | -2.17 | 13.8 | -4.72 | -207.52 | -119.15 | 55.92 | 0.0 | 363.8 | 157.89 | -7.89 | 1.21 | 123.07 | -10.2 | 8.78 |
| 23Q3 (16) | 0.53 | -1.75 | -4.13 | 11.97 | 2.75 | 20.18 | 4.39 | -15.9 | -88.48 | 55.92 | -8.05 | 694.75 | 171.42 | 6.21 | 18.53 | 137.05 | 7.94 | 30.75 |
| 23Q2 (15) | 0.54 | 2.21 | -7.06 | 11.65 | 8.57 | 12.24 | 5.22 | -55.61 | -81.45 | 60.82 | 233.94 | 395.8 | 161.39 | 2.94 | 14.82 | 126.97 | 6.56 | 27.99 |
| 23Q1 (14) | 0.53 | -1.39 | -4.54 | 10.73 | 4.28 | 5.71 | 11.76 | -52.29 | -49.91 | 18.21 | 51.04 | -1.65 | 156.78 | 0.49 | 5.26 | 119.15 | 5.31 | 13.44 |
| 22Q4 (13) | 0.53 | -3.18 | -2.9 | 10.29 | 3.31 | 7.75 | 24.65 | -35.34 | 98.63 | 12.06 | 71.36 | -29.71 | 156.01 | 7.88 | 12.38 | 113.14 | 7.94 | 18.38 |
| 22Q3 (12) | 0.55 | -4.76 | 0.15 | 9.96 | -4.05 | 4.4 | 38.12 | 35.47 | 58.04 | 7.04 | -42.64 | -59.47 | 144.62 | 2.89 | 1.86 | 104.82 | 5.67 | 1.87 |
| 22Q2 (11) | 0.58 | 4.98 | 10.06 | 10.38 | 2.27 | 17.29 | 28.14 | 19.85 | 15.66 | 12.27 | -33.76 | -25.66 | 140.56 | -5.63 | -11.58 | 99.20 | -5.55 | -18.6 |
| 22Q1 (10) | 0.55 | 0.31 | 6.98 | 10.15 | 6.28 | 18.99 | 23.48 | 89.2 | 43.96 | 18.52 | 7.95 | -23.96 | 148.95 | 7.3 | -8.76 | 105.03 | 9.9 | -16.23 |
| 21Q4 (9) | 0.55 | -0.15 | 8.0 | 9.55 | 0.1 | 19.67 | 12.41 | -48.55 | -3.27 | 17.15 | -1.19 | -52.59 | 138.82 | -2.23 | -15.22 | 95.57 | -7.12 | -22.44 |
| 21Q3 (8) | 0.55 | 4.67 | 8.62 | 9.54 | 7.8 | 18.51 | 24.12 | -0.86 | -20.24 | 17.36 | 5.21 | 105.71 | 141.98 | -10.68 | -10.3 | 102.90 | -15.56 | -19.19 |
| 21Q2 (7) | 0.52 | 2.04 | 0.75 | 8.85 | 3.75 | 18.79 | 24.33 | 49.17 | -2.72 | 16.50 | -32.25 | 52.95 | 158.96 | -2.63 | 0.28 | 121.86 | -2.81 | -4.29 |
| 21Q1 (6) | 0.51 | 1.26 | 5.07 | 8.53 | 6.89 | 13.13 | 16.31 | 27.12 | 485.58 | 24.35 | -32.69 | 0 | 163.25 | -0.31 | -8.69 | 125.38 | 1.75 | -11.82 |
| 20Q4 (5) | 0.51 | 0.44 | 5.44 | 7.98 | -0.87 | 10.99 | 12.83 | -57.57 | 159.72 | 36.18 | 328.74 | 0 | 163.75 | 3.45 | -9.13 | 123.22 | -3.23 | -11.87 |
| 20Q3 (4) | 0.51 | -2.92 | 0.0 | 8.05 | 8.05 | 0.0 | 30.24 | 20.91 | 0.0 | 8.44 | -21.77 | 0.0 | 158.29 | -0.14 | 0.0 | 127.33 | 0.01 | 0.0 |
| 20Q2 (3) | 0.52 | 6.42 | 0.0 | 7.45 | -1.19 | 0.0 | 25.01 | 691.25 | 0.0 | 10.79 | 0 | 0.0 | 158.51 | -11.34 | 0.0 | 127.32 | -10.45 | 0.0 |
| 20Q1 (2) | 0.49 | 1.62 | 0.0 | 7.54 | 4.87 | 0.0 | -4.23 | -185.63 | 0.0 | 0.00 | 0 | 0.0 | 178.78 | -0.79 | 0.0 | 142.18 | 1.69 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 7.19 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.21 | 0.0 | 0.0 | 139.82 | 0.0 | 0.0 |
