- 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) | 0.44 | -11.31 | 4.55 | 26.04 | 91.62 | -7.9 | 36.04 | -59.57 | 0.33 | -15.77 | 192.10 | 7.37 | 129.74 | 43.44 |
| 2022 (9) | 0.49 | 9.86 | 3.61 | -37.87 | 99.48 | 82.47 | 89.14 | 258.42 | 0.39 | -77.74 | 178.92 | -6.42 | 90.45 | 10.45 |
| 2021 (8) | 0.45 | 14.95 | 5.81 | -1.53 | 54.52 | -1.66 | 24.87 | -33.61 | 1.73 | 25.79 | 191.20 | -16.51 | 81.89 | -45.29 |
| 2020 (7) | 0.39 | 5.08 | 5.9 | 53.25 | 55.44 | -15.67 | 37.46 | 13.24 | 1.38 | 3.29 | 229.02 | -3.64 | 149.67 | 4.31 |
| 2019 (6) | 0.37 | 2.77 | 3.85 | -22.06 | 65.74 | 25.55 | 33.08 | -34.23 | 1.33 | 14.09 | 237.66 | -4.49 | 143.48 | 10.74 |
| 2018 (5) | 0.36 | 9.88 | 4.94 | 143.35 | 52.36 | -10.91 | 50.30 | -18.96 | 1.17 | 164.72 | 248.83 | -4.99 | 129.56 | -27.08 |
| 2017 (4) | 0.33 | 22.11 | 2.03 | 185.92 | 58.77 | 22.44 | 62.07 | -54.57 | 0.44 | 265.41 | 261.90 | -14.63 | 177.68 | -14.14 |
| 2016 (3) | 0.27 | 2.79 | 0.71 | 29.09 | 48.0 | 15.97 | 136.62 | -5.93 | 0.12 | 8.14 | 306.79 | -0.43 | 206.95 | 3.8 |
| 2015 (2) | 0.26 | 10.91 | 0.55 | 1.85 | 41.39 | 12.41 | 145.23 | 29.17 | 0.11 | -22.36 | 308.10 | -8.64 | 199.37 | -14.54 |
| 2014 (1) | 0.24 | -17.33 | 0.54 | -46.53 | 36.82 | -10.48 | 112.43 | -45.11 | 0.14 | 0 | 337.23 | 13.36 | 233.30 | 9.89 |
| 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 | -5.22 | 0.74 | 4.16 | 58.17 | -19.22 | 23.53 | 222.33 | -43.69 | 1.59 | -73.16 | 42.37 | 189.28 | 5.81 | -2.76 | 117.34 | -5.74 | -5.68 |
| 24Q2 (19) | 0.46 | 13.48 | -3.08 | 2.63 | -38.12 | -27.55 | 7.30 | 337.13 | -89.52 | 5.92 | -92.45 | 189.37 | 178.88 | -13.05 | -2.46 | 124.49 | -12.38 | 23.65 |
| 24Q1 (18) | 0.41 | -7.09 | 7.97 | 4.25 | -6.59 | 46.05 | 1.67 | -88.7 | -97.35 | 78.50 | 4047.17 | 3795.49 | 205.72 | 7.09 | -13.35 | 142.08 | 9.51 | 40.66 |
| 23Q4 (17) | 0.44 | 0.81 | -11.31 | 4.55 | -11.65 | 26.04 | 14.78 | -64.63 | -87.1 | 1.89 | 69.54 | 69.73 | 192.10 | -1.31 | 7.37 | 129.74 | 4.28 | 43.44 |
| 23Q3 (16) | 0.43 | -8.81 | -3.05 | 5.15 | 41.87 | 0.59 | 41.79 | -40.01 | -62.25 | 1.12 | -45.46 | -22.55 | 194.65 | 6.13 | -2.16 | 124.41 | 23.57 | 35.63 |
| 23Q2 (15) | 0.47 | 26.42 | 1.41 | 3.63 | 24.74 | -47.99 | 69.66 | 10.48 | 8.45 | 2.05 | 1.57 | -13.01 | 183.40 | -22.75 | -1.77 | 100.68 | -0.33 | 32.95 |
| 23Q1 (14) | 0.38 | -23.68 | -14.22 | 2.91 | -19.39 | -58.25 | 63.05 | -44.98 | 4.13 | 2.02 | 80.69 | -36.99 | 237.41 | 32.69 | 19.41 | 101.01 | 11.67 | 25.14 |
| 22Q4 (13) | 0.49 | 10.2 | 9.86 | 3.61 | -29.49 | -37.87 | 114.59 | 3.51 | 521.42 | 1.12 | -22.63 | -75.37 | 178.92 | -10.07 | -6.42 | 90.45 | -1.4 | 10.45 |
| 22Q3 (12) | 0.45 | -4.62 | 8.83 | 5.12 | -26.65 | -24.71 | 110.70 | 72.35 | 1471.75 | 1.44 | -38.74 | -63.11 | 198.95 | 6.56 | -5.77 | 91.73 | 21.13 | -9.44 |
| 22Q2 (11) | 0.47 | 6.93 | 7.03 | 6.98 | 0.14 | -5.29 | 64.23 | 6.08 | -0.4 | 2.35 | -26.43 | -39.78 | 186.70 | -6.1 | -5.63 | 75.73 | -6.18 | -35.35 |
| 22Q1 (10) | 0.44 | -2.26 | 12.16 | 6.97 | 19.97 | 3.26 | 60.55 | 228.36 | 118.51 | 3.20 | -29.37 | -51.38 | 198.82 | 3.99 | -8.57 | 80.72 | -1.43 | -37.78 |
| 21Q4 (9) | 0.45 | 9.18 | 14.95 | 5.81 | -14.56 | -1.53 | 18.44 | 328.5 | -8.89 | 4.53 | 15.89 | -33.26 | 191.20 | -9.44 | -16.51 | 81.89 | -19.15 | -45.29 |
| 21Q3 (8) | 0.41 | -6.2 | 14.63 | 6.8 | -7.73 | 84.28 | -8.07 | -112.51 | -115.91 | 3.91 | 0.0 | -26.33 | 211.14 | 6.72 | -15.38 | 101.29 | -13.52 | -29.69 |
| 21Q2 (7) | 0.44 | 12.05 | 12.34 | 7.37 | 9.19 | 96.53 | 64.49 | 132.73 | 120.25 | 3.91 | -40.6 | -49.52 | 197.84 | -9.02 | -11.58 | 117.13 | -9.72 | -2.16 |
| 21Q1 (6) | 0.39 | 0.18 | 6.97 | 6.75 | 14.41 | 77.17 | 27.71 | 36.91 | -40.0 | 6.58 | -3.06 | 59.88 | 217.45 | -5.05 | -10.82 | 129.74 | -13.32 | -1.26 |
| 20Q4 (5) | 0.39 | 8.87 | 5.08 | 5.9 | 59.89 | 53.25 | 20.24 | -60.1 | 219.24 | 6.78 | 27.93 | -81.51 | 229.02 | -8.21 | -3.64 | 149.67 | 3.89 | 4.31 |
| 20Q3 (4) | 0.36 | -8.07 | 0.0 | 3.69 | -1.6 | 0.0 | 50.73 | 73.26 | 0.0 | 5.30 | -31.48 | 0.0 | 249.51 | 11.52 | 0.0 | 144.06 | 20.33 | 0.0 |
| 20Q2 (3) | 0.39 | 6.69 | 0.0 | 3.75 | -1.57 | 0.0 | 29.28 | -36.6 | 0.0 | 7.74 | 88.13 | 0.0 | 223.74 | -8.24 | 0.0 | 119.72 | -8.89 | 0.0 |
| 20Q1 (2) | 0.36 | -1.59 | 0.0 | 3.81 | -1.04 | 0.0 | 46.18 | 628.39 | 0.0 | 4.11 | -88.79 | 0.0 | 243.82 | 2.59 | 0.0 | 131.40 | -8.42 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 36.70 | 0.0 | 0.0 | 237.66 | 0.0 | 0.0 | 143.48 | 0.0 | 0.0 |
