- 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) | 0.28 | -12.17 | 1.89 | -43.07 | 20.84 | -7.01 | 36.66 | 3.97 | 0.79 | -19.06 | 386.30 | 10.25 | 270.91 | 1.82 |
| 2022 (9) | 0.32 | -14.48 | 3.32 | -21.14 | 22.41 | 8.63 | 35.26 | 44.15 | 0.98 | -65.92 | 350.39 | 39.61 | 266.07 | 65.06 |
| 2021 (8) | 0.37 | 10.89 | 4.21 | 42.23 | 20.63 | 21.5 | 24.46 | -26.74 | 2.87 | -18.67 | 250.98 | -9.42 | 161.20 | 12.89 |
| 2020 (7) | 0.33 | 21.38 | 2.96 | 179.25 | 16.98 | -10.73 | 33.39 | -55.13 | 3.53 | 550.15 | 277.08 | -24.72 | 142.79 | -42.16 |
| 2019 (6) | 0.28 | 11.76 | 1.06 | 13.98 | 19.02 | 3.2 | 74.41 | 64.51 | 0.54 | 0 | 368.05 | 4.1 | 246.88 | 21.35 |
| 2018 (5) | 0.25 | -12.74 | 0.93 | -38.82 | 18.43 | -5.49 | 45.23 | -56.5 | 0.00 | 0 | 353.54 | 16.01 | 203.45 | -1.37 |
| 2017 (4) | 0.28 | 2.24 | 1.52 | 9.35 | 19.5 | 14.04 | 103.97 | 70.86 | 0.00 | 0 | 304.75 | -4.91 | 206.27 | -13.83 |
| 2016 (3) | 0.28 | 3.02 | 1.39 | -28.35 | 17.1 | -2.51 | 60.85 | 493.66 | 0.00 | 0 | 320.50 | 3.64 | 239.37 | -10.28 |
| 2015 (2) | 0.27 | -18.06 | 1.94 | -37.42 | 17.54 | -10.46 | 10.25 | -36.57 | 0.00 | 0 | 309.25 | 23.36 | 266.81 | 37.4 |
| 2014 (1) | 0.33 | 24.88 | 3.1 | 100.0 | 19.59 | -1.46 | 16.16 | -80.4 | 0.43 | 0 | 250.69 | -28.69 | 194.18 | -32.59 |
| 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) | 0.22 | -17.76 | -29.71 | 1.4 | -10.26 | -31.71 | -90.11 | -373.47 | -175.18 | 3.87 | 0.0 | 173.49 | 506.03 | 25.28 | 45.49 | 422.71 | 29.09 | 64.83 |
| 24Q2 (19) | 0.26 | -4.61 | -16.92 | 1.56 | -9.83 | -29.41 | 32.95 | -68.99 | -24.2 | 3.87 | 115.8 | 9.07 | 403.93 | 4.3 | 18.68 | 327.45 | 5.43 | 19.16 |
| 24Q1 (18) | 0.28 | -0.36 | -15.81 | 1.73 | -8.47 | -38.87 | 106.26 | 838.69 | 2997.96 | 1.79 | -83.28 | -98.91 | 387.29 | 0.26 | 17.98 | 310.59 | 14.65 | 15.19 |
| 23Q4 (17) | 0.28 | -10.07 | -12.17 | 1.89 | -7.8 | -43.07 | 11.32 | -90.56 | 116.03 | 10.73 | 658.17 | -76.29 | 386.30 | 11.07 | 10.25 | 270.91 | 5.64 | 1.82 |
| 23Q3 (16) | 0.31 | -2.79 | -13.03 | 2.05 | -7.24 | -52.1 | 119.86 | 175.73 | 137.11 | 1.41 | -60.12 | -45.42 | 347.81 | 2.19 | 37.24 | 256.45 | -6.68 | 32.74 |
| 23Q2 (15) | 0.32 | -3.34 | -16.77 | 2.21 | -21.91 | -47.0 | 43.47 | 1167.35 | -27.03 | 3.55 | -97.85 | 8.77 | 340.35 | 3.68 | 44.98 | 274.80 | 1.92 | 59.04 |
| 23Q1 (14) | 0.33 | 3.94 | -13.4 | 2.83 | -14.76 | -30.98 | 3.43 | -34.54 | -92.02 | 165.00 | 264.64 | 2794.74 | 328.28 | -6.31 | 38.0 | 269.63 | 1.34 | 61.51 |
| 22Q4 (13) | 0.32 | -10.95 | -14.48 | 3.32 | -22.43 | -21.14 | 5.24 | -89.63 | -87.93 | 45.25 | 1645.69 | 808.71 | 350.39 | 38.25 | 39.61 | 266.07 | 37.72 | 65.06 |
| 22Q3 (12) | 0.36 | -6.97 | -0.75 | 4.28 | 2.64 | 6.47 | 50.55 | -15.14 | 49.12 | 2.59 | -20.53 | -69.37 | 253.44 | 7.96 | 1.8 | 193.20 | 11.81 | 21.09 |
| 22Q2 (11) | 0.38 | 0.58 | 14.47 | 4.17 | 1.71 | 16.48 | 59.57 | 38.53 | 3488.55 | 3.26 | -42.78 | -95.03 | 234.75 | -1.32 | -18.34 | 172.79 | 3.5 | 7.77 |
| 22Q1 (10) | 0.38 | 2.64 | 17.98 | 4.1 | -2.61 | 41.87 | 43.00 | -0.97 | 297.41 | 5.70 | 14.47 | -77.71 | 237.89 | -5.22 | -18.05 | 166.94 | 3.56 | 13.96 |
| 21Q4 (9) | 0.37 | 3.34 | 10.89 | 4.21 | 4.73 | 42.23 | 43.42 | 28.08 | -20.15 | 4.98 | -41.15 | -25.31 | 250.98 | 0.81 | -9.42 | 161.20 | 1.03 | 12.89 |
| 21Q3 (8) | 0.36 | 7.3 | 16.99 | 4.02 | 12.29 | 47.79 | 33.90 | 1942.17 | 45.49 | 8.46 | -87.11 | -57.96 | 248.97 | -13.4 | -14.99 | 159.55 | -0.49 | -14.75 |
| 21Q2 (7) | 0.33 | 3.66 | 8.96 | 3.58 | 23.88 | 137.09 | 1.66 | -84.66 | -92.72 | 65.67 | 156.8 | 508.83 | 287.49 | -0.96 | -21.77 | 160.33 | 9.45 | -43.07 |
| 21Q1 (6) | 0.32 | -3.53 | 26.31 | 2.89 | -2.36 | 151.3 | 10.82 | -80.1 | -47.68 | 25.57 | 283.57 | -55.53 | 290.28 | 4.76 | -33.26 | 146.49 | 2.59 | -49.93 |
| 20Q4 (5) | 0.33 | 9.03 | 21.38 | 2.96 | 8.82 | 179.25 | 54.38 | 133.39 | -62.85 | 6.67 | -66.87 | 338.6 | 277.08 | -5.39 | -24.72 | 142.79 | -23.71 | -42.16 |
| 20Q3 (4) | 0.31 | -0.07 | 0.0 | 2.72 | 80.13 | 0.0 | 23.30 | 2.24 | 0.0 | 20.12 | 86.59 | 0.0 | 292.87 | -20.31 | 0.0 | 187.16 | -33.54 | 0.0 |
| 20Q2 (3) | 0.31 | 20.16 | 0.0 | 1.51 | 31.3 | 0.0 | 22.79 | 10.2 | 0.0 | 10.79 | -81.24 | 0.0 | 367.50 | -15.5 | 0.0 | 281.61 | -3.75 | 0.0 |
| 20Q1 (2) | 0.26 | -7.3 | 0.0 | 1.15 | 8.49 | 0.0 | 20.68 | -85.87 | 0.0 | 57.50 | 3682.89 | 0.0 | 434.93 | 18.17 | 0.0 | 292.58 | 18.51 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 146.36 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 368.05 | 0.0 | 0.0 | 246.88 | 0.0 | 0.0 |
