- 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) | 0.47 | -0.26 | 106.35 | 9.14 | 140.52 | -3.08 | 17.29 | -48.8 | 3.27 | 35.71 | 173.80 | -5.89 | 153.42 | -6.55 |
| 2022 (9) | 0.47 | -0.13 | 97.44 | 23.23 | 144.99 | 21.57 | 33.77 | 0.69 | 2.41 | -7.51 | 184.67 | 12.68 | 164.17 | 14.08 |
| 2021 (8) | 0.47 | 5.55 | 79.07 | 26.69 | 119.26 | 23.27 | 33.54 | 35.3 | 2.61 | -3.1 | 163.89 | -0.73 | 143.91 | -2.55 |
| 2020 (7) | 0.44 | 13.61 | 62.41 | 36.3 | 96.75 | 20.19 | 24.79 | 49.97 | 2.69 | 1.25 | 165.09 | 3.61 | 147.67 | 3.42 |
| 2019 (6) | 0.39 | 3.45 | 45.79 | -4.18 | 80.5 | -4.67 | 16.53 | -41.22 | 2.66 | 58.35 | 159.34 | 11.22 | 142.79 | 6.95 |
| 2018 (5) | 0.38 | 0.64 | 47.79 | 4.44 | 84.44 | 7.43 | 28.12 | 13.62 | 1.68 | -28.8 | 143.27 | -28.9 | 133.51 | -30.95 |
| 2017 (4) | 0.37 | 14.73 | 45.76 | 13.72 | 78.6 | 25.56 | 24.75 | 18.88 | 2.36 | -12.86 | 201.50 | -5.93 | 193.36 | -6.77 |
| 2016 (3) | 0.33 | 13.17 | 40.24 | 36.22 | 62.6 | 5.65 | 20.82 | -2.76 | 2.70 | 37.04 | 214.20 | -3.21 | 207.39 | -2.66 |
| 2015 (2) | 0.29 | -12.62 | 29.54 | -19.66 | 59.25 | 1.56 | 21.41 | -17.5 | 1.97 | -13.86 | 221.31 | -8.27 | 213.05 | -8.48 |
| 2014 (1) | 0.33 | -2.68 | 36.77 | 1.18 | 58.34 | 16.66 | 25.95 | 36.72 | 2.29 | 0 | 241.27 | 28.72 | 232.78 | 28.27 |
| 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) | 0.47 | 0.17 | -2.26 | 110.83 | 16.75 | -0.7 | 11.64 | 6.3 | -41.15 | 15.15 | 15.73 | 33.85 | 159.12 | 29.31 | -12.87 | 140.97 | 32.62 | -11.02 |
| 24Q2 (19) | 0.47 | 4.38 | -5.16 | 94.93 | -6.58 | -6.52 | 10.95 | -26.06 | -38.69 | 13.09 | -14.05 | 3.47 | 123.05 | -30.42 | -9.9 | 106.30 | -31.65 | -10.34 |
| 24Q1 (18) | 0.45 | -4.01 | -2.57 | 101.62 | -4.45 | 8.08 | 14.81 | 7.32 | -18.27 | 15.23 | 1.74 | 16.62 | 176.84 | 1.75 | 10.61 | 155.52 | 1.37 | 11.24 |
| 23Q4 (17) | 0.47 | -2.61 | -0.26 | 106.35 | -4.71 | 9.14 | 13.80 | -30.23 | -47.39 | 14.97 | 32.26 | 53.61 | 173.80 | -4.83 | -5.89 | 153.42 | -3.16 | -6.55 |
| 23Q3 (16) | 0.48 | -2.8 | 0.21 | 111.61 | 9.91 | 11.87 | 19.78 | 10.75 | -49.32 | 11.32 | -10.53 | 48.49 | 182.63 | 33.73 | -7.46 | 158.43 | 33.63 | -9.33 |
| 23Q2 (15) | 0.49 | 7.23 | 1.38 | 101.55 | 8.01 | 26.62 | 17.86 | -1.43 | -54.13 | 12.65 | -3.13 | 64.61 | 136.57 | -14.57 | -2.81 | 118.56 | -15.2 | -3.59 |
| 23Q1 (14) | 0.46 | -1.73 | 0.26 | 94.02 | -3.51 | 17.42 | 18.12 | -30.92 | -44.74 | 13.06 | 34.01 | 22.4 | 159.87 | -13.43 | -9.46 | 139.81 | -14.84 | -9.25 |
| 22Q4 (13) | 0.47 | -2.16 | -0.13 | 97.44 | -2.34 | 23.23 | 26.23 | -32.8 | -17.88 | 9.74 | 27.85 | -0.86 | 184.67 | -6.43 | 12.68 | 164.17 | -6.04 | 14.08 |
| 22Q3 (12) | 0.48 | -1.67 | 0.51 | 99.77 | 24.4 | 38.24 | 39.03 | 0.23 | -6.36 | 7.62 | -0.82 | 2.75 | 197.35 | 40.44 | 53.33 | 174.73 | 42.08 | 55.48 |
| 22Q2 (11) | 0.49 | 6.05 | 7.36 | 80.2 | 0.16 | 6.63 | 38.94 | 18.76 | 11.0 | 7.68 | -27.96 | -8.62 | 140.52 | -20.42 | -7.68 | 122.98 | -20.17 | -8.52 |
| 22Q1 (10) | 0.46 | -2.12 | 3.18 | 80.07 | 1.26 | 28.65 | 32.79 | 2.66 | 25.54 | 10.67 | 8.54 | 19.0 | 176.57 | 7.74 | 29.58 | 154.06 | 7.05 | 27.76 |
| 21Q4 (9) | 0.47 | -1.54 | 5.55 | 79.07 | 9.56 | 26.69 | 31.94 | -23.37 | 11.6 | 9.83 | 32.5 | 12.61 | 163.89 | 27.33 | -0.73 | 143.91 | 28.06 | -2.55 |
| 21Q3 (8) | 0.48 | 5.04 | 3.96 | 72.17 | -4.04 | 7.73 | 41.68 | 18.81 | 68.0 | 7.42 | -11.79 | -31.68 | 128.71 | -15.44 | -19.76 | 112.38 | -16.41 | -21.53 |
| 21Q2 (7) | 0.45 | 1.92 | 1.62 | 75.21 | 20.84 | 38.87 | 35.08 | 34.3 | 29.83 | 8.41 | -6.19 | 9.96 | 152.21 | 11.71 | 24.35 | 134.44 | 11.49 | 24.08 |
| 21Q1 (6) | 0.44 | 0.14 | 12.53 | 62.24 | -0.27 | 33.76 | 26.12 | -8.74 | 40.96 | 8.96 | 2.71 | 10.09 | 136.26 | -17.46 | -5.64 | 120.59 | -18.34 | -7.62 |
| 20Q4 (5) | 0.44 | -3.02 | 13.61 | 62.41 | -6.84 | 36.3 | 28.62 | 15.36 | 48.14 | 8.73 | -19.61 | -6.14 | 165.09 | 2.92 | 3.61 | 147.67 | 3.11 | 3.42 |
| 20Q3 (4) | 0.46 | 2.67 | 0.0 | 66.99 | 23.69 | 0.0 | 24.81 | -8.18 | 0.0 | 10.86 | 41.97 | 0.0 | 160.41 | 31.05 | 0.0 | 143.22 | 32.18 | 0.0 |
| 20Q2 (3) | 0.45 | 12.85 | 0.0 | 54.16 | 16.4 | 0.0 | 27.02 | 45.82 | 0.0 | 7.65 | -6.09 | 0.0 | 122.40 | -15.24 | 0.0 | 108.35 | -17.0 | 0.0 |
| 20Q1 (2) | 0.39 | 1.1 | 0.0 | 46.53 | 1.62 | 0.0 | 18.53 | -4.09 | 0.0 | 8.14 | -12.43 | 0.0 | 144.40 | -9.38 | 0.0 | 130.54 | -8.58 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 45.79 | 0.0 | 0.0 | 19.32 | 0.0 | 0.0 | 9.30 | 0.0 | 0.0 | 159.34 | 0.0 | 0.0 | 142.79 | 0.0 | 0.0 |
