- 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) | 0.36 | -3.52 | 5.95 | -9.16 | 24.59 | -12.43 | 18.13 | -43.18 | 1.93 | 20.05 | 227.31 | -2.38 | 148.62 | 7.45 |
| 2022 (9) | 0.38 | -22.98 | 6.55 | -32.61 | 28.08 | -1.4 | 31.91 | 56.12 | 1.61 | -57.38 | 232.85 | 23.44 | 138.31 | 15.39 |
| 2021 (8) | 0.49 | 8.01 | 9.72 | 15.99 | 28.48 | 20.27 | 20.44 | -5.55 | 3.77 | -10.46 | 188.64 | -6.97 | 119.86 | -9.96 |
| 2020 (7) | 0.45 | 13.32 | 8.38 | 31.55 | 23.68 | -5.36 | 21.64 | -24.36 | 4.21 | 158.21 | 202.77 | 17.79 | 133.12 | 13.28 |
| 2019 (6) | 0.40 | -2.48 | 6.37 | -10.03 | 25.02 | 0.56 | 28.61 | -3.25 | 1.63 | -5.12 | 172.15 | -10.62 | 117.51 | -8.85 |
| 2018 (5) | 0.41 | -7.61 | 7.08 | -8.05 | 24.88 | 10.97 | 29.57 | 742.45 | 1.72 | -91.28 | 192.60 | 9.84 | 128.92 | -3.26 |
| 2017 (4) | 0.44 | 16.03 | 7.7 | 30.73 | 22.42 | -7.66 | 3.51 | -81.24 | 19.69 | 1148.99 | 175.35 | -12.2 | 133.26 | -12.12 |
| 2016 (3) | 0.38 | -8.71 | 5.89 | -23.51 | 24.28 | 0.08 | 18.71 | 99.25 | 1.58 | -48.04 | 199.71 | 1.59 | 151.63 | 5.34 |
| 2015 (2) | 0.42 | -8.61 | 7.7 | -30.63 | 24.26 | -10.21 | 9.39 | 442.77 | 3.03 | -65.66 | 196.58 | 13.71 | 143.95 | 10.48 |
| 2014 (1) | 0.46 | -5.33 | 11.1 | 6.42 | 27.02 | -9.48 | 1.73 | -77.33 | 8.83 | 0 | 172.88 | 14.29 | 130.30 | 14.78 |
| 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) | 0.38 | -5.14 | 0.34 | 5.81 | 19.06 | -14.05 | 56.68 | 96.67 | 115.1 | 2.27 | -48.69 | -60.69 | 201.58 | 15.22 | -10.07 | 131.29 | 14.75 | -10.39 |
| 24Q2 (19) | 0.40 | 1.26 | -2.22 | 4.88 | -8.61 | -24.81 | 28.82 | -16.39 | 98.62 | 4.43 | 10.14 | -62.67 | 174.95 | -5.69 | -12.77 | 114.41 | -5.36 | -13.76 |
| 24Q1 (18) | 0.40 | 9.37 | -7.61 | 5.34 | -10.25 | -21.01 | 34.47 | 73.74 | 217.99 | 4.02 | -30.78 | -71.86 | 185.51 | -18.39 | 6.65 | 120.89 | -18.66 | 11.18 |
| 23Q4 (17) | 0.36 | -4.49 | -3.52 | 5.95 | -11.98 | -9.16 | 19.84 | -24.71 | 204.76 | 5.81 | 0.48 | -76.23 | 227.31 | 1.41 | -2.38 | 148.62 | 1.44 | 7.45 |
| 23Q3 (16) | 0.38 | -7.56 | -8.59 | 6.76 | 4.16 | -4.25 | 26.35 | 81.6 | -22.61 | 5.78 | -51.27 | 38.81 | 224.14 | 11.75 | 25.65 | 146.51 | 10.44 | 46.13 |
| 23Q2 (15) | 0.41 | -4.32 | -14.39 | 6.49 | -3.99 | -21.62 | 14.51 | 33.86 | -70.01 | 11.87 | -16.98 | 168.35 | 200.57 | 15.3 | 21.92 | 132.66 | 22.01 | 35.13 |
| 23Q1 (14) | 0.43 | 14.21 | -14.23 | 6.76 | 3.21 | -18.85 | 10.84 | 66.51 | -73.97 | 14.30 | -41.52 | 142.21 | 173.95 | -25.3 | 6.49 | 108.73 | -21.39 | 7.33 |
| 22Q4 (13) | 0.38 | -9.51 | -22.98 | 6.55 | -7.22 | -32.61 | 6.51 | -80.88 | -81.96 | 24.44 | 486.67 | 217.91 | 232.85 | 30.53 | 23.44 | 138.31 | 37.95 | 15.39 |
| 22Q3 (12) | 0.41 | -13.43 | -16.33 | 7.06 | -14.73 | -20.76 | 34.05 | -29.62 | -15.51 | 4.17 | -5.79 | -46.19 | 178.39 | 8.44 | -3.36 | 100.26 | 2.13 | -12.32 |
| 22Q2 (11) | 0.48 | -4.14 | -7.64 | 8.28 | -0.6 | -2.7 | 48.38 | 16.16 | 302.68 | 4.42 | -25.07 | -61.81 | 164.51 | 0.71 | -1.05 | 98.17 | -3.09 | -8.37 |
| 22Q1 (10) | 0.50 | 2.57 | 0.95 | 8.33 | -14.3 | -7.13 | 41.65 | 15.44 | 52.06 | 5.90 | -23.24 | -49.03 | 163.35 | -13.41 | -2.9 | 101.30 | -15.48 | -9.68 |
| 21Q4 (9) | 0.49 | -1.7 | 8.01 | 9.72 | 9.09 | 15.99 | 36.08 | -10.47 | 627.42 | 7.69 | -0.7 | -98.73 | 188.64 | 2.19 | -6.97 | 119.86 | 4.82 | -9.96 |
| 21Q3 (8) | 0.50 | -4.44 | 14.54 | 8.91 | 4.7 | 8.26 | 40.30 | 268.83 | 83.18 | 7.74 | -33.13 | -38.3 | 184.59 | 11.03 | -3.64 | 114.35 | 6.73 | -8.27 |
| 21Q2 (7) | 0.52 | 4.77 | 19.06 | 8.51 | -5.13 | 30.32 | -23.87 | -187.15 | -177.88 | 11.58 | 0.0 | 34.78 | 166.25 | -1.18 | -2.13 | 107.14 | -4.48 | 2.12 |
| 21Q1 (6) | 0.49 | 9.74 | 10.67 | 8.97 | 7.04 | 38.21 | 27.39 | 452.22 | -13.57 | 11.58 | -98.09 | 45.09 | 168.23 | -17.03 | 4.23 | 112.16 | -15.75 | 7.92 |
| 20Q4 (5) | 0.45 | 4.25 | 13.32 | 8.38 | 1.82 | 31.55 | 4.96 | -77.45 | -82.35 | 606.00 | 4728.69 | 8659.29 | 202.77 | 5.85 | 17.79 | 133.12 | 6.79 | 13.54 |
| 20Q3 (4) | 0.43 | -0.67 | 0.0 | 8.23 | 26.03 | 0.0 | 22.00 | -28.22 | 0.0 | 12.55 | 46.07 | 0.0 | 191.56 | 12.77 | 0.0 | 124.66 | 18.81 | 0.0 |
| 20Q2 (3) | 0.44 | -2.62 | 0.0 | 6.53 | 0.62 | 0.0 | 30.65 | -3.28 | 0.0 | 8.59 | 7.65 | 0.0 | 169.87 | 5.25 | 0.0 | 104.92 | 0.95 | 0.0 |
| 20Q1 (2) | 0.45 | 12.36 | 0.0 | 6.49 | 1.88 | 0.0 | 31.69 | 12.78 | 0.0 | 7.98 | 15.37 | 0.0 | 161.40 | -6.24 | 0.0 | 103.93 | -11.36 | 0.0 |
| 19Q4 (1) | 0.40 | 0.0 | 0.0 | 6.37 | 0.0 | 0.0 | 28.10 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 172.15 | 0.0 | 0.0 | 117.25 | 0.0 | 0.0 |
