- 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 | -0.86 | 4.42 | -12.82 | 28.36 | 0.85 | 22.56 | -52.18 | 0.00 | 0 | 206.84 | 0.22 | 158.86 | 8.08 |
| 2022 (9) | 0.44 | -8.24 | 5.07 | 54.57 | 28.12 | -10.9 | 47.18 | -41.32 | 0.01 | -64.05 | 206.39 | 5.48 | 146.98 | 0.23 |
| 2021 (8) | 0.48 | 14.32 | 3.28 | -6.29 | 31.56 | 9.47 | 80.40 | 74.48 | 0.02 | -49.7 | 195.67 | -13.69 | 146.65 | -26.52 |
| 2020 (7) | 0.42 | 3.0 | 3.5 | 35.66 | 28.83 | 5.8 | 46.08 | 108.13 | 0.05 | -30.47 | 226.71 | -2.46 | 199.58 | 13.68 |
| 2019 (6) | 0.41 | 8.91 | 2.58 | 25.24 | 27.25 | 4.29 | 22.14 | -14.88 | 0.07 | -26.17 | 232.43 | -8.58 | 175.57 | -2.16 |
| 2018 (5) | 0.37 | -6.22 | 2.06 | 7.29 | 26.13 | -8.64 | 26.01 | 52.64 | 0.09 | -38.18 | 254.25 | 7.9 | 179.45 | 14.26 |
| 2017 (4) | 0.40 | -8.22 | 1.92 | -37.25 | 28.6 | -4.28 | 17.04 | -3.73 | 0.15 | -49.35 | 235.63 | 9.2 | 157.06 | 1.75 |
| 2016 (3) | 0.43 | 9.7 | 3.06 | 25.41 | 29.88 | 40.68 | 17.70 | -23.77 | 0.29 | -48.64 | 215.77 | -12.34 | 154.36 | -14.06 |
| 2015 (2) | 0.40 | 14.27 | 2.44 | 64.86 | 21.24 | -5.68 | 23.22 | 54.39 | 0.57 | 81.85 | 246.14 | -13.22 | 179.62 | -14.81 |
| 2014 (1) | 0.35 | -4.07 | 1.48 | 117.65 | 22.52 | -24.3 | 15.04 | 10.02 | 0.31 | 0 | 283.63 | 5.51 | 210.84 | 9.72 |
| 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) | 0.39 | -4.85 | -9.52 | 4.33 | 14.25 | -1.81 | 15.34 | -49.89 | -59.21 | 0.00 | 0 | 0 | 228.73 | 5.27 | 10.13 | 193.45 | 9.86 | 9.55 |
| 24Q2 (19) | 0.41 | -2.02 | -13.23 | 3.79 | -18.32 | -14.25 | 30.61 | -38.45 | 62.65 | 0.00 | 0 | -100.0 | 217.28 | 2.71 | 14.87 | 176.08 | 4.72 | 14.31 |
| 24Q1 (18) | 0.42 | -3.4 | -12.6 | 4.64 | 4.98 | -8.48 | 49.73 | 1454.06 | 63.75 | 0.00 | 0 | -100.0 | 211.55 | 2.28 | 12.75 | 168.14 | 5.84 | 8.86 |
| 23Q4 (17) | 0.44 | 0.46 | -0.86 | 4.42 | 0.23 | -12.82 | 3.20 | -91.49 | -80.71 | 0.00 | 0 | -100.0 | 206.84 | -0.41 | 0.22 | 158.86 | -10.04 | 8.08 |
| 23Q3 (16) | 0.43 | -8.75 | -10.96 | 4.41 | -0.23 | -21.81 | 37.61 | 99.84 | -23.73 | 0.00 | -100.0 | -100.0 | 207.70 | 9.81 | 9.22 | 176.58 | 14.63 | 43.36 |
| 23Q2 (15) | 0.48 | -1.31 | -7.4 | 4.42 | -12.82 | 26.29 | 18.82 | -38.03 | -69.87 | 0.03 | 47.06 | -41.18 | 189.15 | 0.81 | 3.74 | 154.04 | -0.27 | 20.12 |
| 23Q1 (14) | 0.48 | 9.58 | -5.66 | 5.07 | 0.0 | 55.52 | 30.37 | 83.06 | -63.07 | 0.02 | -73.0 | -58.0 | 187.63 | -9.09 | 2.69 | 154.46 | 5.09 | 1.53 |
| 22Q4 (13) | 0.44 | -9.77 | -8.24 | 5.07 | -10.11 | 54.57 | 16.59 | -66.36 | -79.65 | 0.07 | 60.49 | 0.74 | 206.39 | 8.53 | 5.48 | 146.98 | 19.33 | 0.23 |
| 22Q3 (12) | 0.49 | -5.1 | 0.43 | 5.64 | 61.14 | 48.42 | 49.31 | -21.07 | -32.38 | 0.05 | -7.69 | -54.77 | 190.17 | 4.3 | -1.69 | 123.17 | -3.95 | -22.71 |
| 22Q2 (11) | 0.51 | 0.55 | 6.89 | 3.5 | 7.36 | 51.52 | 62.47 | -24.03 | -11.96 | 0.05 | 5.0 | -72.5 | 182.33 | -0.21 | -6.45 | 128.24 | -15.7 | -22.62 |
| 22Q1 (10) | 0.51 | 6.57 | 7.25 | 3.26 | -0.61 | 41.13 | 82.23 | 0.85 | -11.33 | 0.05 | -35.24 | -57.14 | 182.71 | -6.62 | -6.88 | 152.13 | 3.74 | -14.37 |
| 21Q4 (9) | 0.48 | -1.24 | 14.32 | 3.28 | -13.68 | -6.29 | 81.54 | 11.82 | 63.93 | 0.07 | -27.94 | -60.08 | 195.67 | 1.15 | -13.69 | 146.65 | -7.98 | -26.52 |
| 21Q3 (8) | 0.49 | 1.0 | 12.34 | 3.8 | 64.5 | 14.46 | 72.92 | 2.76 | 55.05 | 0.10 | -43.88 | -60.46 | 193.44 | -0.75 | -11.69 | 159.37 | -3.83 | -19.71 |
| 21Q2 (7) | 0.48 | 0.88 | 12.04 | 2.31 | 0.0 | -5.71 | 70.96 | -23.49 | 34.09 | 0.18 | 63.64 | -31.31 | 194.91 | -0.66 | -11.62 | 165.72 | -6.73 | -14.2 |
| 21Q1 (6) | 0.48 | 13.6 | 18.82 | 2.31 | -34.0 | -9.77 | 92.74 | 86.45 | 134.31 | 0.11 | -39.68 | -40.74 | 196.20 | -13.46 | -16.92 | 177.67 | -10.98 | -12.59 |
| 20Q4 (5) | 0.42 | -2.94 | 3.0 | 3.5 | 5.42 | 35.66 | 49.74 | 5.76 | 165.85 | 0.18 | -28.62 | -48.42 | 226.71 | 3.5 | -2.46 | 199.58 | 0.54 | 13.68 |
| 20Q3 (4) | 0.43 | 0.72 | 0.0 | 3.32 | 35.51 | 0.0 | 47.03 | -11.13 | 0.0 | 0.26 | -2.51 | 0.0 | 219.05 | -0.68 | 0.0 | 198.50 | 2.77 | 0.0 |
| 20Q2 (3) | 0.43 | 6.99 | 0.0 | 2.45 | -4.3 | 0.0 | 52.92 | 33.7 | 0.0 | 0.26 | 41.18 | 0.0 | 220.54 | -6.62 | 0.0 | 193.15 | -4.97 | 0.0 |
| 20Q1 (2) | 0.40 | -1.52 | 0.0 | 2.56 | -0.78 | 0.0 | 39.58 | 111.54 | 0.0 | 0.19 | -47.5 | 0.0 | 236.17 | 1.61 | 0.0 | 203.26 | 15.77 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | 18.71 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 232.43 | 0.0 | 0.0 | 175.57 | 0.0 | 0.0 |
