- 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) | 0.42 | 4.6 | 20.57 | -16.89 | 61.19 | -27.32 | 7.91 | -40.35 | 0.00 | 0 | 231.20 | 14.39 | 166.50 | 21.9 |
| 2022 (9) | 0.40 | -15.24 | 24.75 | -21.9 | 84.19 | 1.78 | 13.26 | -54.18 | 0.44 | -15.19 | 202.11 | 12.52 | 136.59 | 17.05 |
| 2021 (8) | 0.47 | 6.27 | 31.69 | 71.39 | 82.72 | 56.64 | 28.94 | 161.9 | 0.52 | -75.53 | 179.62 | -24.32 | 116.69 | -24.07 |
| 2020 (7) | 0.45 | 1.52 | 18.49 | -15.61 | 52.81 | 1.07 | 11.05 | -0.72 | 2.12 | -26.31 | 237.33 | 13.96 | 153.68 | 14.18 |
| 2019 (6) | 0.44 | 0.73 | 21.91 | -4.74 | 52.25 | -4.16 | 11.13 | 60.84 | 2.88 | -71.25 | 208.25 | -4.75 | 134.60 | -0.4 |
| 2018 (5) | 0.44 | 0.37 | 23.0 | -5.7 | 54.52 | 3.73 | 6.92 | -13.07 | 10.02 | 80.63 | 218.64 | -2.91 | 135.14 | -3.9 |
| 2017 (4) | 0.43 | 12.99 | 24.39 | 17.49 | 52.56 | 9.39 | 7.96 | -52.73 | 5.55 | 155.65 | 225.20 | -18.2 | 140.62 | -22.67 |
| 2016 (3) | 0.39 | 1.37 | 20.76 | 4.01 | 48.05 | 1.52 | 16.84 | 106.88 | 2.17 | -32.8 | 275.32 | -1.33 | 181.85 | -16.12 |
| 2015 (2) | 0.38 | 5.44 | 19.96 | 1.42 | 47.33 | -18.04 | 8.14 | -64.73 | 3.23 | 255.54 | 279.03 | -5.1 | 216.80 | 0.56 |
| 2014 (1) | 0.36 | -1.64 | 19.68 | 7.89 | 57.75 | -1.58 | 23.08 | 11.82 | 0.91 | 0 | 294.01 | 13.28 | 215.59 | 11.33 |
| 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 | 5.33 | 14.12 | 28.56 | 33.77 | 7.53 | 9.97 | -8.87 | 10.53 | 0.00 | 0 | -100.0 | 202.53 | -6.44 | 12.67 | 145.30 | -3.06 | 12.64 |
| 24Q2 (19) | 0.44 | 7.81 | 3.16 | 21.35 | 5.96 | -18.39 | 10.94 | 16.63 | -11.99 | 0.00 | 0 | -100.0 | 216.46 | -9.39 | 27.95 | 149.89 | -19.05 | 21.53 |
| 24Q1 (18) | 0.41 | -2.02 | 11.98 | 20.15 | -2.04 | -7.57 | 9.38 | 125.48 | 33.24 | 0.00 | 0 | -100.0 | 238.90 | 3.33 | 11.32 | 185.16 | 11.21 | 21.69 |
| 23Q4 (17) | 0.42 | 2.56 | 4.6 | 20.57 | -22.55 | -16.89 | 4.16 | -53.88 | 236.39 | 0.00 | -100.0 | -100.0 | 231.20 | 28.62 | 14.39 | 166.50 | 29.08 | 21.9 |
| 23Q3 (16) | 0.41 | -4.78 | -2.63 | 26.56 | 1.53 | -2.42 | 9.02 | -27.43 | 47.63 | 0.27 | -41.56 | -93.48 | 179.75 | 6.25 | -11.05 | 128.99 | 4.58 | -5.81 |
| 23Q2 (15) | 0.43 | 17.03 | -10.03 | 26.16 | 20.0 | -17.22 | 12.43 | 76.56 | -13.14 | 0.47 | -89.82 | -77.17 | 169.17 | -21.17 | -4.99 | 123.34 | -18.94 | 11.31 |
| 23Q1 (14) | 0.37 | -8.48 | -20.22 | 21.8 | -11.92 | -35.69 | 7.04 | 330.82 | -80.58 | 4.59 | 9.65 | 494.4 | 214.61 | 6.18 | 14.2 | 152.16 | 11.4 | 19.72 |
| 22Q4 (13) | 0.40 | -4.53 | -15.24 | 24.75 | -9.07 | -21.9 | -3.05 | -149.92 | -111.87 | 4.18 | 0.0 | 111.72 | 202.11 | 0.01 | 12.52 | 136.59 | -0.26 | 17.05 |
| 22Q3 (12) | 0.42 | -12.01 | -7.39 | 27.22 | -13.86 | -0.91 | 6.11 | -57.3 | -83.12 | 4.18 | 104.55 | 307.12 | 202.09 | 13.5 | 15.3 | 136.94 | 23.58 | 21.97 |
| 22Q2 (11) | 0.48 | 3.77 | 6.76 | 31.6 | -6.78 | 34.07 | 14.31 | -60.52 | -50.6 | 2.04 | 165.02 | 4.02 | 178.06 | -5.25 | -9.36 | 110.81 | -12.82 | -10.88 |
| 22Q1 (10) | 0.46 | -2.76 | 1.76 | 33.9 | 6.97 | 68.07 | 36.25 | 41.11 | 40.83 | 0.77 | -60.94 | -71.57 | 187.93 | 4.63 | -14.02 | 127.10 | 8.92 | -10.32 |
| 21Q4 (9) | 0.47 | 4.31 | 6.27 | 31.69 | 15.36 | 71.39 | 25.69 | -29.01 | 72.53 | 1.98 | 92.29 | -68.65 | 179.62 | 2.48 | -24.32 | 116.69 | 3.94 | -24.07 |
| 21Q3 (8) | 0.45 | 1.43 | -1.09 | 27.47 | 16.55 | 13.14 | 36.19 | 24.92 | 129.49 | 1.03 | -47.74 | -83.28 | 175.28 | -10.78 | -2.51 | 112.27 | -9.71 | -6.75 |
| 21Q2 (7) | 0.45 | -1.08 | -3.55 | 23.57 | 16.86 | -6.47 | 28.97 | 12.55 | 186.55 | 1.97 | -27.55 | -83.66 | 196.45 | -10.12 | 8.99 | 124.34 | -12.26 | 7.49 |
| 21Q1 (6) | 0.45 | 1.55 | 0.29 | 20.17 | 9.09 | -17.17 | 25.74 | 72.87 | 573.82 | 2.71 | -56.93 | -93.6 | 218.58 | -7.9 | 13.2 | 141.72 | -7.78 | 14.86 |
| 20Q4 (5) | 0.45 | -2.91 | 1.52 | 18.49 | -23.85 | -20.06 | 14.89 | -5.58 | 341.84 | 6.30 | 2.52 | -98.71 | 237.33 | 32.0 | 13.96 | 153.68 | 27.64 | 15.22 |
| 20Q3 (4) | 0.46 | -1.1 | 0.0 | 24.28 | -3.65 | 0.0 | 15.77 | 55.98 | 0.0 | 6.14 | -48.91 | 0.0 | 179.80 | -0.25 | 0.0 | 120.40 | 4.08 | 0.0 |
| 20Q2 (3) | 0.47 | 2.85 | 0.0 | 25.2 | 3.49 | 0.0 | 10.11 | 164.66 | 0.0 | 12.03 | -71.61 | 0.0 | 180.25 | -6.65 | 0.0 | 115.68 | -6.24 | 0.0 |
| 20Q1 (2) | 0.45 | 2.8 | 0.0 | 24.35 | 5.27 | 0.0 | 3.82 | 13.35 | 0.0 | 42.36 | -91.3 | 0.0 | 193.10 | -7.27 | 0.0 | 123.38 | -7.5 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 23.13 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 487.00 | 0.0 | 0.0 | 208.25 | 0.0 | 0.0 | 133.38 | 0.0 | 0.0 |
