- 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) | 0.53 | 2.75 | 13.99 | 2.64 | 83.43 | 12.42 | 19.42 | 13.77 | 0.35 | 75.75 | 159.92 | 2.0 | 125.71 | 4.04 |
| 2022 (9) | 0.52 | -12.39 | 13.63 | 5.01 | 74.21 | -5.1 | 17.07 | -34.5 | 0.20 | -26.46 | 156.79 | 6.99 | 120.83 | 4.96 |
| 2021 (8) | 0.59 | 2.4 | 12.98 | -4.28 | 78.2 | 33.4 | 26.06 | 43.98 | 0.27 | -30.1 | 146.54 | 8.16 | 115.12 | 8.89 |
| 2020 (7) | 0.58 | 6.07 | 13.56 | 77.02 | 58.62 | 21.34 | 18.10 | 141.98 | 0.39 | 127.4 | 135.49 | -9.85 | 105.72 | -10.39 |
| 2019 (6) | 0.55 | 0.5 | 7.66 | -7.38 | 48.31 | 10.45 | 7.48 | 106.63 | 0.17 | -79.43 | 150.30 | 1.57 | 117.98 | 5.03 |
| 2018 (5) | 0.54 | 3.45 | 8.27 | 17.97 | 43.74 | 12.13 | 3.62 | 136.6 | 0.83 | -87.5 | 147.98 | -3.06 | 112.33 | -5.83 |
| 2017 (4) | 0.52 | 4.4 | 7.01 | -4.1 | 39.01 | 10.29 | 1.53 | -86.81 | 6.67 | 1726.09 | 152.65 | -4.68 | 119.28 | -6.54 |
| 2016 (3) | 0.50 | 8.93 | 7.31 | 20.63 | 35.37 | 28.52 | 11.60 | 0 | 0.37 | -96.09 | 160.14 | -2.45 | 127.62 | -1.01 |
| 2015 (2) | 0.46 | -0.24 | 6.06 | -20.89 | 27.52 | -9.26 | -2.26 | 0 | 9.33 | 0.0 | 164.16 | 0.2 | 128.92 | -2.69 |
| 2014 (1) | 0.46 | 8.26 | 7.66 | 49.32 | 30.33 | 5.17 | 1.17 | 0 | 9.33 | 0 | 163.83 | -11.27 | 132.49 | -9.41 |
| 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) | 0.52 | 7.33 | 0.23 | 14.11 | 67.78 | 1.8 | 14.75 | -39.23 | -50.8 | 1.32 | 150.34 | 285.42 | 159.52 | -8.85 | -1.41 | 126.41 | -7.9 | -1.66 |
| 24Q2 (19) | 0.49 | -10.99 | -14.19 | 8.41 | -31.51 | -41.92 | 24.27 | 29.79 | -16.71 | 0.53 | -65.93 | 43.55 | 175.00 | 14.75 | 19.9 | 137.26 | 16.48 | 21.44 |
| 24Q1 (18) | 0.55 | 2.83 | -2.73 | 12.28 | -12.22 | -3.15 | 18.70 | 81.38 | 205.56 | 1.55 | -46.19 | -51.11 | 152.50 | -4.64 | 6.23 | 117.84 | -6.26 | 9.74 |
| 23Q4 (17) | 0.53 | 2.03 | 2.75 | 13.99 | 0.94 | 2.64 | 10.31 | -65.61 | 50.07 | 2.87 | 739.69 | 52.21 | 159.92 | -1.16 | 2.0 | 125.71 | -2.2 | 4.04 |
| 23Q3 (16) | 0.52 | -8.1 | -3.26 | 13.86 | -4.28 | -5.2 | 29.98 | 2.88 | 63.74 | 0.34 | -6.76 | -46.54 | 161.80 | 10.85 | 10.23 | 128.54 | 13.72 | 14.54 |
| 23Q2 (15) | 0.57 | 0.89 | -2.84 | 14.48 | 14.2 | 6.31 | 29.14 | 376.14 | 38.56 | 0.37 | -88.4 | -47.6 | 145.96 | 1.68 | -0.17 | 113.03 | 5.26 | 2.4 |
| 23Q1 (14) | 0.56 | 8.63 | -7.25 | 12.68 | -6.97 | -7.45 | 6.12 | -10.92 | -78.35 | 3.16 | 67.55 | 295.16 | 143.55 | -8.44 | 2.54 | 107.38 | -11.13 | 0.09 |
| 22Q4 (13) | 0.52 | -3.94 | -12.39 | 13.63 | -6.77 | 5.01 | 6.87 | -62.48 | -79.4 | 1.89 | 194.93 | 175.23 | 156.79 | 6.82 | 6.99 | 120.83 | 7.67 | 4.96 |
| 22Q3 (12) | 0.54 | -7.7 | -12.47 | 14.62 | 7.34 | 8.46 | 18.31 | -12.93 | -40.16 | 0.64 | -8.61 | -41.79 | 146.78 | 0.39 | 5.48 | 112.22 | 1.67 | 6.32 |
| 22Q2 (11) | 0.59 | -3.7 | -1.38 | 13.62 | -0.58 | 18.02 | 21.03 | -25.61 | -13.88 | 0.70 | -12.5 | -43.75 | 146.21 | 4.44 | 10.87 | 110.38 | 2.89 | 19.29 |
| 22Q1 (10) | 0.61 | 2.62 | 3.03 | 13.7 | 5.55 | 8.39 | 28.27 | -15.23 | 82.74 | 0.80 | 16.7 | -64.6 | 140.00 | -4.46 | 5.71 | 107.28 | -6.81 | 6.04 |
| 21Q4 (9) | 0.59 | -4.03 | 2.4 | 12.98 | -3.71 | -4.28 | 33.35 | 8.99 | 158.13 | 0.69 | -37.62 | -77.94 | 146.54 | 5.3 | 8.16 | 115.12 | 9.07 | 8.89 |
| 21Q3 (8) | 0.62 | 3.99 | 12.21 | 13.48 | 16.81 | 35.48 | 30.60 | 25.31 | -4.46 | 1.10 | -11.69 | -6.21 | 139.16 | 5.52 | -6.41 | 105.55 | 14.07 | -8.27 |
| 21Q2 (7) | 0.59 | 0.61 | 11.56 | 11.54 | -8.7 | 36.25 | 24.42 | 57.85 | -23.04 | 1.24 | -44.94 | 63.8 | 131.88 | -0.42 | -16.59 | 92.53 | -8.54 | -23.79 |
| 21Q1 (6) | 0.59 | 1.99 | 10.11 | 12.64 | -6.78 | 23.68 | 15.47 | 19.74 | 612.9 | 2.26 | -27.29 | -90.42 | 132.44 | -2.25 | -20.65 | 101.17 | -4.3 | -25.83 |
| 20Q4 (5) | 0.58 | 5.16 | 6.07 | 13.56 | 36.28 | 77.02 | 12.92 | -59.66 | 46.82 | 3.11 | 165.26 | 500.9 | 135.49 | -8.88 | -9.85 | 105.72 | -8.12 | -10.39 |
| 20Q3 (4) | 0.55 | 3.38 | 0.0 | 9.95 | 17.47 | 0.0 | 32.03 | 0.95 | 0.0 | 1.17 | 54.23 | 0.0 | 148.69 | -5.96 | 0.0 | 115.06 | -5.23 | 0.0 |
| 20Q2 (3) | 0.53 | -0.69 | 0.0 | 8.47 | -17.12 | 0.0 | 31.73 | 1362.21 | 0.0 | 0.76 | -96.78 | 0.0 | 158.12 | -5.27 | 0.0 | 121.41 | -10.99 | 0.0 |
| 20Q1 (2) | 0.54 | -1.76 | 0.0 | 10.22 | 33.42 | 0.0 | 2.17 | -75.34 | 0.0 | 23.60 | 4462.67 | 0.0 | 166.91 | 11.05 | 0.0 | 136.40 | 15.61 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 7.66 | 0.0 | 0.0 | 8.80 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 150.30 | 0.0 | 0.0 | 117.98 | 0.0 | 0.0 |
