- 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) | 0.61 | 1.46 | 15.53 | -8.38 | 43.8 | 37.26 | 5.22 | 71.15 | 0.06 | -94.0 | 154.33 | -1.42 | 79.67 | -15.07 |
| 2022 (9) | 0.60 | 0.54 | 16.95 | 24.63 | 31.91 | -24.79 | 3.05 | -85.89 | 1.00 | 223.88 | 156.55 | -2.62 | 93.81 | 13.26 |
| 2021 (8) | 0.59 | -3.57 | 13.6 | 42.11 | 42.43 | -19.23 | 21.61 | -51.27 | 0.31 | 6.09 | 160.76 | 0.1 | 82.83 | -14.34 |
| 2020 (7) | 0.62 | 2.43 | 9.57 | 14.47 | 52.53 | 30.25 | 44.35 | 467.86 | 0.29 | -85.45 | 160.60 | -5.61 | 96.70 | 1.14 |
| 2019 (6) | 0.60 | 10.31 | 8.36 | 28.62 | 40.33 | 3.89 | 7.81 | -70.96 | 2.00 | 0 | 170.15 | 0.69 | 95.61 | 2.44 |
| 2018 (5) | 0.55 | 2.77 | 6.5 | 38.0 | 38.82 | 11.49 | 26.89 | -2.61 | 0.00 | 0 | 168.98 | -1.18 | 93.33 | -11.97 |
| 2017 (4) | 0.53 | 6.14 | 4.71 | 27.3 | 34.82 | 12.8 | 27.61 | 40.8 | 0.00 | 0 | 170.99 | -4.26 | 106.02 | 6.37 |
| 2016 (3) | 0.50 | 11.86 | 3.7 | 38.58 | 30.87 | 17.2 | 19.61 | 558.05 | 0.00 | 0 | 178.60 | -9.74 | 99.67 | -2.55 |
| 2015 (2) | 0.45 | 19.84 | 2.67 | 20.27 | 26.34 | -10.07 | 2.98 | -86.6 | 0.00 | 0 | 197.87 | -15.54 | 102.28 | -21.47 |
| 2014 (1) | 0.37 | -0.61 | 2.22 | 177.5 | 29.29 | -4.03 | 22.24 | 0 | 0.00 | 0 | 234.29 | -0.01 | 130.24 | -2.68 |
| 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) | 0.65 | 0.09 | 3.41 | 20.2 | 6.65 | 35.57 | -7.29 | -536.53 | -206.89 | 297.50 | 0.0 | 73130.77 | 182.30 | 0.36 | 20.85 | 92.42 | -2.71 | 19.04 |
| 24Q2 (19) | 0.64 | 5.39 | 4.18 | 18.94 | 5.81 | 26.1 | 1.67 | -16.92 | -78.64 | 297.50 | 250.0 | 62531.58 | 181.64 | -6.72 | 20.59 | 94.99 | -8.44 | 4.9 |
| 24Q1 (18) | 0.61 | 0.96 | 2.15 | 17.9 | 15.26 | 10.7 | 2.01 | 258.93 | -67.68 | 85.00 | 20823.08 | 12140.0 | 194.73 | 26.18 | 25.1 | 103.75 | 30.22 | 4.37 |
| 23Q4 (17) | 0.61 | -2.9 | 1.46 | 15.53 | 4.23 | -8.38 | 0.56 | -91.79 | -77.42 | 0.41 | 0.0 | -75.1 | 154.33 | 2.31 | -1.42 | 79.67 | 2.61 | -15.07 |
| 23Q3 (16) | 0.62 | 0.84 | 7.85 | 14.9 | -0.8 | -8.92 | 6.82 | -12.79 | -30.69 | 0.41 | -14.47 | -62.58 | 150.85 | 0.15 | -7.04 | 77.64 | -14.26 | -10.86 |
| 23Q2 (15) | 0.62 | 3.34 | 3.37 | 15.02 | -7.11 | 1.56 | 7.82 | 25.72 | 479.26 | 0.47 | -31.6 | -98.92 | 150.62 | -3.24 | -4.14 | 90.55 | -8.91 | 11.42 |
| 23Q1 (14) | 0.60 | 0.27 | 1.34 | 16.17 | -4.6 | 8.82 | 6.22 | 150.81 | 282.4 | 0.69 | -57.44 | -98.96 | 155.66 | -0.57 | -7.47 | 99.41 | 5.97 | 15.98 |
| 22Q4 (13) | 0.60 | 3.21 | 0.54 | 16.95 | 3.61 | 24.63 | 2.48 | -74.8 | 224.0 | 1.63 | 50.28 | -97.56 | 156.55 | -3.52 | -2.62 | 93.81 | 7.7 | 13.26 |
| 22Q3 (12) | 0.58 | -3.34 | 0.07 | 16.36 | 10.62 | 50.92 | 9.84 | 628.89 | 92.56 | 1.09 | -97.53 | -84.49 | 162.27 | 3.28 | -1.55 | 87.10 | 7.17 | 0.81 |
| 22Q2 (11) | 0.60 | 1.3 | 4.78 | 14.79 | -0.47 | 47.02 | 1.35 | 139.59 | -95.29 | 44.00 | -34.33 | 3316.47 | 157.12 | -6.6 | -7.79 | 81.27 | -5.18 | -17.64 |
| 22Q1 (10) | 0.59 | -0.52 | 1.79 | 14.86 | 9.26 | 56.26 | -3.41 | -70.5 | -106.03 | 67.00 | 0.0 | 8319.47 | 168.23 | 4.65 | -0.84 | 85.71 | 3.48 | -15.61 |
| 21Q4 (9) | 0.59 | 2.73 | -3.57 | 13.6 | 25.46 | 42.11 | -2.00 | -139.14 | -105.79 | 67.00 | 857.14 | 4786.47 | 160.76 | -2.46 | 0.1 | 82.83 | -4.13 | -14.34 |
| 21Q3 (8) | 0.58 | 1.21 | -7.32 | 10.84 | 7.75 | 11.07 | 5.11 | -82.19 | -93.79 | 7.00 | 443.53 | 945.0 | 164.82 | -3.27 | 3.34 | 86.40 | -12.44 | -19.38 |
| 21Q2 (7) | 0.57 | -1.58 | -9.49 | 10.06 | 5.78 | 8.41 | 28.69 | -49.26 | -50.81 | 1.29 | 61.84 | 0.66 | 170.39 | 0.44 | 6.67 | 98.68 | -2.84 | -6.7 |
| 21Q1 (6) | 0.58 | -5.76 | -2.84 | 9.51 | -0.63 | 2.7 | 56.54 | 63.65 | 796.04 | 0.80 | -41.96 | -91.41 | 169.65 | 5.64 | 1.13 | 101.56 | 5.03 | 0.85 |
| 20Q4 (5) | 0.62 | -1.27 | 2.43 | 9.57 | -1.95 | 14.47 | 34.55 | -58.0 | 1156.36 | 1.37 | 104.69 | -89.51 | 160.60 | 0.7 | -5.61 | 96.70 | -9.77 | 1.14 |
| 20Q3 (4) | 0.62 | -1.16 | 0.0 | 9.76 | 5.17 | 0.0 | 82.26 | 41.03 | 0.0 | 0.67 | -47.64 | 0.0 | 159.49 | -0.15 | 0.0 | 107.17 | 1.32 | 0.0 |
| 20Q2 (3) | 0.63 | 5.64 | 0.0 | 9.28 | 0.22 | 0.0 | 58.33 | 824.41 | 0.0 | 1.28 | -86.19 | 0.0 | 159.73 | -4.79 | 0.0 | 105.77 | 5.03 | 0.0 |
| 20Q1 (2) | 0.60 | -0.65 | 0.0 | 9.26 | 10.77 | 0.0 | 6.31 | 129.45 | 0.0 | 9.27 | -29.14 | 0.0 | 167.76 | -1.4 | 0.0 | 100.70 | 5.32 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 8.36 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 13.08 | 0.0 | 0.0 | 170.15 | 0.0 | 0.0 | 95.61 | 0.0 | 0.0 |
