- 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) | 0.48 | -2.51 | 8.85 | -10.43 | 82.21 | 17.09 | 35.36 | -2.75 | 0.13 | -76.03 | 154.68 | -9.91 | 133.09 | -11.3 |
| 2022 (9) | 0.49 | -9.09 | 9.88 | -24.0 | 70.21 | -5.72 | 36.36 | 43.09 | 0.54 | -69.54 | 171.69 | 20.1 | 150.04 | 23.77 |
| 2021 (8) | 0.54 | 13.23 | 13.0 | 26.34 | 74.47 | 34.28 | 25.41 | -30.42 | 1.77 | 35.48 | 142.96 | -12.78 | 121.22 | -13.35 |
| 2020 (7) | 0.48 | 17.27 | 10.29 | 157.25 | 55.46 | -3.78 | 36.52 | -53.2 | 1.30 | 118.84 | 163.90 | -16.16 | 139.89 | -14.0 |
| 2019 (6) | 0.41 | 1.92 | 4.0 | 534.92 | 57.64 | -0.21 | 78.03 | -68.62 | 0.60 | 0 | 195.50 | -1.42 | 162.67 | -4.91 |
| 2018 (5) | 0.40 | 1.67 | 0.63 | -55.63 | 57.76 | 5.54 | 248.65 | 23.55 | 0.00 | 0 | 198.31 | 3.44 | 171.07 | 2.88 |
| 2017 (4) | 0.40 | -1.03 | 1.42 | 84.42 | 54.73 | -1.69 | 201.25 | 54.87 | 0.00 | 0 | 191.72 | 7.18 | 166.28 | 9.34 |
| 2016 (3) | 0.40 | -7.89 | 0.77 | -74.25 | 55.67 | 43.81 | 129.95 | 157.89 | 0.00 | 0 | 178.87 | 9.6 | 152.08 | 14.67 |
| 2015 (2) | 0.43 | 1.14 | 2.99 | -38.98 | 38.71 | 3.7 | 50.39 | -31.78 | 1.02 | -23.53 | 163.20 | -1.66 | 132.62 | -6.32 |
| 2014 (1) | 0.43 | 12.11 | 4.9 | 1039.53 | 37.33 | 19.23 | 73.86 | -77.08 | 1.33 | 0 | 165.96 | -18.99 | 141.57 | -21.29 |
| 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) | 0.46 | -4.85 | -4.75 | 6.76 | 130.72 | -13.22 | 18.70 | -50.57 | -74.77 | 0.81 | 113.08 | 76.6 | 191.03 | 6.46 | 21.88 | 167.48 | 6.32 | 21.87 |
| 24Q2 (19) | 0.49 | 2.18 | -0.16 | 2.93 | -15.07 | -39.21 | 37.83 | 7.38 | 4.21 | 0.38 | -4.03 | -68.41 | 179.44 | -4.46 | 7.09 | 157.53 | -4.02 | 9.43 |
| 24Q1 (18) | 0.48 | -1.12 | -0.85 | 3.45 | -61.02 | -53.19 | 35.23 | -24.17 | 1014.87 | 0.39 | 3.91 | -99.41 | 187.81 | 21.42 | 9.92 | 164.13 | 23.32 | 13.89 |
| 23Q4 (17) | 0.48 | -0.93 | -2.51 | 8.85 | 13.61 | -10.43 | 46.46 | -37.31 | 174.59 | 0.38 | -16.89 | -91.53 | 154.68 | -1.31 | -9.91 | 133.09 | -3.15 | -11.3 |
| 23Q3 (16) | 0.49 | -0.27 | -0.27 | 7.79 | 61.62 | -12.08 | 74.11 | 104.16 | 73.97 | 0.46 | -61.88 | -75.27 | 156.74 | -6.46 | -10.36 | 137.42 | -4.54 | -7.17 |
| 23Q2 (15) | 0.49 | 1.48 | -4.11 | 4.82 | -34.6 | -48.39 | 36.30 | 1048.73 | 14.4 | 1.20 | -98.21 | -70.51 | 167.56 | -1.93 | 0.45 | 143.96 | -0.1 | 3.32 |
| 23Q1 (14) | 0.48 | -2.77 | -12.6 | 7.37 | -25.4 | -44.34 | 3.16 | -81.32 | -95.5 | 67.00 | 1397.65 | 2721.96 | 170.86 | -0.48 | 20.76 | 144.11 | -3.95 | 19.39 |
| 22Q4 (13) | 0.49 | 1.35 | -9.09 | 9.88 | 11.51 | -24.0 | 16.92 | -60.28 | -59.55 | 4.47 | 142.57 | 56.27 | 171.69 | -1.81 | 20.1 | 150.04 | 1.35 | 23.77 |
| 22Q3 (12) | 0.49 | -4.11 | -7.3 | 8.86 | -5.14 | -30.4 | 42.60 | 34.26 | 302.27 | 1.84 | -54.55 | -91.94 | 174.85 | 4.82 | 19.54 | 148.04 | 6.25 | 26.25 |
| 22Q2 (11) | 0.51 | -7.51 | 1.66 | 9.34 | -29.46 | -2.3 | 31.73 | -54.79 | 178.09 | 4.06 | 70.9 | -88.56 | 166.81 | 17.9 | 8.01 | 139.33 | 15.43 | 11.35 |
| 22Q1 (10) | 0.55 | 1.14 | 13.52 | 13.24 | 1.85 | 63.05 | 70.19 | 67.8 | 129.75 | 2.37 | -17.06 | -63.07 | 141.49 | -1.03 | -12.51 | 120.71 | -0.42 | -5.12 |
| 21Q4 (9) | 0.54 | 3.35 | 13.23 | 13.0 | 2.12 | 26.34 | 41.83 | 295.0 | 76.95 | 2.86 | -87.5 | -55.07 | 142.96 | -2.26 | -12.78 | 121.22 | 3.38 | -13.35 |
| 21Q3 (8) | 0.53 | 5.16 | 19.65 | 12.73 | 33.16 | 61.14 | 10.59 | -7.19 | -74.54 | 22.89 | -35.44 | 608.65 | 146.27 | -5.29 | -17.82 | 117.26 | -6.29 | -23.32 |
| 21Q2 (7) | 0.50 | 3.28 | 16.11 | 9.56 | 17.73 | 42.69 | 11.41 | -62.65 | -83.32 | 35.46 | 451.62 | 1064.09 | 154.44 | -4.51 | -16.61 | 125.13 | -1.65 | -21.47 |
| 21Q1 (6) | 0.48 | 0.87 | 26.61 | 8.12 | -21.09 | 62.73 | 30.55 | 29.23 | 127.14 | 6.43 | 0.9 | -67.55 | 161.73 | -1.32 | -23.95 | 127.23 | -9.05 | -28.03 |
| 20Q4 (5) | 0.48 | 9.21 | 17.27 | 10.29 | 30.25 | 157.25 | 23.64 | -43.17 | -38.24 | 6.37 | 97.2 | 113.9 | 163.90 | -7.91 | -16.16 | 139.89 | -8.52 | -14.0 |
| 20Q3 (4) | 0.44 | 2.04 | 0.0 | 7.9 | 17.91 | 0.0 | 41.60 | -39.19 | 0.0 | 3.23 | 6.06 | 0.0 | 177.98 | -3.9 | 0.0 | 152.92 | -4.04 | 0.0 |
| 20Q2 (3) | 0.43 | 12.63 | 0.0 | 6.7 | 34.27 | 0.0 | 68.41 | 408.62 | 0.0 | 3.05 | -84.62 | 0.0 | 185.21 | -12.9 | 0.0 | 159.35 | -9.85 | 0.0 |
| 20Q1 (2) | 0.38 | -6.57 | 0.0 | 4.99 | 24.75 | 0.0 | 13.45 | -64.86 | 0.0 | 19.81 | 565.19 | 0.0 | 212.65 | 8.77 | 0.0 | 176.77 | 8.67 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | 4.0 | 0.0 | 0.0 | 38.28 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 195.50 | 0.0 | 0.0 | 162.67 | 0.0 | 0.0 |
