- 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) | 0.50 | 2.35 | 103.1 | 20.29 | 216.75 | 12.8 | 28.77 | -2.94 | 1.65 | 0.88 | 170.92 | 12.29 | 147.00 | 42.8 |
| 2022 (9) | 0.48 | 10.34 | 85.71 | 29.57 | 192.15 | 14.81 | 29.64 | 21.88 | 1.63 | 25.03 | 152.21 | 3.38 | 102.94 | -12.38 |
| 2021 (8) | 0.44 | 10.8 | 66.15 | 56.61 | 167.36 | 5.26 | 24.32 | -54.88 | 1.30 | 66.14 | 147.24 | -11.27 | 117.48 | -8.65 |
| 2020 (7) | 0.40 | 11.82 | 42.24 | 44.51 | 159.0 | 31.99 | 53.90 | 69.92 | 0.79 | 71.33 | 165.94 | -15.82 | 128.60 | -23.98 |
| 2019 (6) | 0.35 | -4.53 | 29.23 | 10.55 | 120.46 | 52.21 | 31.72 | 123.22 | 0.46 | -40.74 | 197.12 | 52.42 | 169.17 | 79.57 |
| 2018 (5) | 0.37 | -8.1 | 26.44 | -15.9 | 79.14 | -1.17 | 14.21 | 16.48 | 0.77 | 83.82 | 129.33 | 24.24 | 94.21 | 9.37 |
| 2017 (4) | 0.40 | -6.24 | 31.44 | -17.42 | 80.08 | 13.91 | 12.20 | 0 | 0.42 | 0 | 104.10 | 28.79 | 86.14 | 43.73 |
| 2016 (3) | 0.43 | -17.97 | 38.07 | -32.4 | 70.3 | -22.29 | -0.01 | 0 | 0.00 | 0 | 80.83 | 10.29 | 59.93 | 12.06 |
| 2015 (2) | 0.53 | 8.71 | 56.32 | 19.45 | 90.47 | -12.68 | -7.77 | 0 | 0.00 | 0 | 73.29 | -8.81 | 53.48 | -10.43 |
| 2014 (1) | 0.48 | 21.57 | 47.15 | 38.35 | 103.61 | 8.02 | -4.97 | 0 | 0.00 | 0 | 80.37 | -7.32 | 59.71 | 3.5 |
| 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) | 0.44 | -9.52 | -16.3 | 75.02 | -15.58 | -31.72 | 45.53 | 56.57 | -35.39 | 2.71 | -37.45 | -20.69 | 198.72 | 15.86 | 40.4 | 160.56 | 17.01 | 36.47 |
| 24Q2 (19) | 0.48 | -4.87 | -9.16 | 88.86 | -10.54 | -9.68 | 29.08 | -4.5 | 728.49 | 4.33 | 0.94 | -92.08 | 171.51 | 8.4 | 24.66 | 137.22 | 2.83 | 52.94 |
| 24Q1 (18) | 0.51 | 2.38 | -4.03 | 99.33 | -3.66 | 3.28 | 30.45 | -10.68 | 216.86 | 4.29 | -2.11 | -83.75 | 158.22 | -7.43 | 11.5 | 133.44 | -9.22 | 36.92 |
| 23Q4 (17) | 0.50 | -5.02 | 2.35 | 103.1 | -6.16 | 20.29 | 34.09 | -51.62 | -6.65 | 4.38 | 28.32 | -30.67 | 170.92 | 20.76 | 12.29 | 147.00 | 24.95 | 42.8 |
| 23Q3 (16) | 0.52 | -1.81 | 10.83 | 109.87 | 11.68 | 34.36 | 70.47 | 1907.69 | 3.45 | 3.41 | -93.75 | 22.5 | 141.54 | 2.88 | -7.64 | 117.65 | 31.13 | 9.27 |
| 23Q2 (15) | 0.53 | 0.51 | 13.73 | 98.38 | 2.29 | 54.08 | 3.51 | -63.48 | -64.0 | 54.68 | 107.08 | 471.86 | 137.58 | -3.04 | 4.05 | 89.72 | -7.94 | 12.81 |
| 23Q1 (14) | 0.53 | 9.18 | 14.63 | 96.18 | 12.22 | 52.14 | 9.61 | -73.69 | -23.3 | 26.41 | 317.75 | 181.13 | 141.90 | -6.77 | 3.01 | 97.46 | -5.32 | -2.36 |
| 22Q4 (13) | 0.48 | 2.84 | 10.34 | 85.71 | 4.82 | 29.57 | 36.52 | -46.39 | 9.8 | 6.32 | 126.73 | 94.87 | 152.21 | -0.67 | 3.38 | 102.94 | -4.39 | -12.38 |
| 22Q3 (12) | 0.47 | 0.77 | 6.73 | 81.77 | 28.07 | 25.05 | 68.12 | 598.67 | 34.2 | 2.79 | -70.84 | -3.68 | 153.24 | 15.89 | 7.99 | 107.67 | 35.38 | 6.07 |
| 22Q2 (11) | 0.47 | 1.3 | 12.87 | 63.85 | 1.0 | 63.97 | 9.75 | -22.19 | 65.82 | 9.56 | 1.8 | -40.81 | 132.23 | -4.01 | 11.46 | 79.53 | -20.33 | 35.51 |
| 22Q1 (10) | 0.46 | 5.1 | 8.84 | 63.22 | -4.43 | 55.52 | 12.53 | -62.33 | 25.3 | 9.39 | 189.58 | 18.63 | 137.75 | -6.45 | 0.45 | 99.82 | -15.03 | 9.7 |
| 21Q4 (9) | 0.44 | -0.52 | 10.8 | 66.15 | 1.16 | 56.61 | 33.26 | -34.48 | -38.4 | 3.24 | 12.06 | 35.01 | 147.24 | 3.76 | -11.27 | 117.48 | 15.73 | -8.65 |
| 21Q3 (8) | 0.44 | 6.57 | 10.9 | 65.39 | 67.93 | 71.54 | 50.76 | 763.27 | -10.44 | 2.89 | -82.08 | 41.75 | 141.90 | 19.62 | -6.31 | 101.51 | 72.96 | -6.65 |
| 21Q2 (7) | 0.41 | -2.31 | 1.87 | 38.94 | -4.21 | 53.49 | 5.88 | -41.2 | -92.8 | 16.15 | 104.0 | 569.97 | 118.63 | -13.49 | -3.9 | 58.69 | -35.5 | -30.27 |
| 21Q1 (6) | 0.42 | 6.99 | 20.97 | 40.65 | -3.76 | 55.33 | 10.00 | -81.48 | -73.16 | 7.92 | 229.58 | 281.7 | 137.13 | -17.36 | -20.36 | 90.99 | -29.25 | -34.57 |
| 20Q4 (5) | 0.40 | -0.43 | 11.82 | 42.24 | 10.81 | 44.51 | 53.99 | -4.75 | 12.95 | 2.40 | 17.66 | 107.4 | 165.94 | 9.56 | -15.82 | 128.60 | 18.26 | -23.98 |
| 20Q3 (4) | 0.40 | -2.12 | 0.0 | 38.12 | 50.26 | 0.0 | 56.68 | -30.58 | 0.0 | 2.04 | -15.31 | 0.0 | 151.46 | 22.69 | 0.0 | 108.74 | 29.19 | 0.0 |
| 20Q2 (3) | 0.41 | 16.01 | 0.0 | 25.37 | -3.06 | 0.0 | 81.65 | 119.14 | 0.0 | 2.41 | 16.23 | 0.0 | 123.45 | -28.31 | 0.0 | 84.17 | -39.48 | 0.0 |
| 20Q1 (2) | 0.35 | -1.1 | 0.0 | 26.17 | -10.47 | 0.0 | 37.26 | -22.05 | 0.0 | 2.07 | 79.08 | 0.0 | 172.19 | -12.65 | 0.0 | 139.07 | -17.79 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 29.23 | 0.0 | 0.0 | 47.80 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 197.12 | 0.0 | 0.0 | 169.17 | 0.0 | 0.0 |
