- 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) | 0.50 | -5.03 | 5.0 | 0.2 | 14.61 | -3.25 | 9.60 | -43.83 | 0.71 | 57.64 | 172.06 | 4.89 | 109.58 | 12.86 |
| 2022 (9) | 0.53 | 4.49 | 4.99 | 9.43 | 15.1 | 15.44 | 17.09 | -28.1 | 0.45 | 25.48 | 164.04 | -8.76 | 97.09 | -15.92 |
| 2021 (8) | 0.51 | 9.89 | 4.56 | 9.62 | 13.08 | 9.09 | 23.77 | 2.9 | 0.36 | -43.25 | 179.78 | -9.06 | 115.47 | -22.48 |
| 2020 (7) | 0.46 | 2.13 | 4.16 | 5.05 | 11.99 | 1.61 | 23.10 | 93.79 | 0.64 | -41.76 | 197.69 | 3.93 | 148.95 | 9.73 |
| 2019 (6) | 0.45 | -0.11 | 3.96 | -1.25 | 11.8 | 1.2 | 11.92 | 15.5 | 1.09 | -43.81 | 190.22 | -6.89 | 135.74 | 2.62 |
| 2018 (5) | 0.45 | 2.06 | 4.01 | 4.97 | 11.66 | -4.58 | 10.32 | -43.82 | 1.94 | 87.15 | 204.30 | 2.52 | 132.28 | -10.69 |
| 2017 (4) | 0.44 | 2.2 | 3.82 | 12.35 | 12.22 | 37.92 | 18.37 | -71.31 | 1.04 | -39.3 | 199.28 | -4.27 | 148.11 | -7.46 |
| 2016 (3) | 0.43 | 94.91 | 3.4 | 608.33 | 8.86 | 7.26 | 64.04 | 10.68 | 1.71 | 346.9 | 208.17 | -48.71 | 160.05 | -44.04 |
| 2015 (2) | 0.22 | -34.93 | 0.48 | -69.43 | 8.26 | -6.14 | 57.86 | 19.2 | 0.38 | 48.4 | 405.86 | 56.62 | 286.03 | 50.12 |
| 2014 (1) | 0.34 | 12.99 | 1.57 | 161.67 | 8.8 | -19.56 | 48.54 | -50.84 | 0.26 | 0 | 259.14 | -2.08 | 190.54 | 4.3 |
| 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) | 0.49 | -5.58 | -5.36 | 4.32 | -5.05 | -10.56 | 4.34 | -61.76 | -64.66 | 1.88 | 0.0 | -10.33 | 176.89 | 5.4 | 4.28 | 107.23 | 1.28 | 5.84 |
| 24Q2 (19) | 0.51 | 2.09 | 0.21 | 4.55 | -4.81 | -4.01 | 11.35 | 13.39 | 63.54 | 1.88 | -79.17 | -92.19 | 167.82 | -2.15 | 0.11 | 105.88 | -1.67 | 12.49 |
| 24Q1 (18) | 0.50 | 0.32 | -3.67 | 4.78 | -4.4 | -5.72 | 10.01 | 128.54 | -31.77 | 9.00 | -55.0 | 366.67 | 171.51 | -0.32 | 3.33 | 107.68 | -1.73 | 9.54 |
| 23Q4 (17) | 0.50 | -2.13 | -5.03 | 5.0 | 3.52 | 0.2 | 4.38 | -64.33 | -64.76 | 20.00 | 856.52 | 1072.41 | 172.06 | 1.43 | 4.89 | 109.58 | 8.16 | 12.86 |
| 23Q3 (16) | 0.51 | -0.02 | -5.39 | 4.83 | 1.9 | -5.66 | 12.28 | 76.95 | -48.88 | 2.09 | -91.29 | 102.56 | 169.63 | 1.19 | 6.23 | 101.31 | 7.64 | 10.81 |
| 23Q2 (15) | 0.51 | -1.88 | -2.69 | 4.74 | -6.51 | 4.41 | 6.94 | -52.69 | -46.49 | 24.00 | 1144.44 | 937.84 | 167.63 | 0.99 | -2.61 | 94.12 | -4.25 | -8.97 |
| 23Q1 (14) | 0.52 | -1.1 | 3.26 | 5.07 | 1.6 | 4.11 | 14.67 | 18.02 | -25.61 | 1.93 | 13.05 | -16.6 | 165.98 | 1.18 | -7.53 | 98.30 | 1.25 | -11.93 |
| 22Q4 (13) | 0.53 | -2.49 | 4.49 | 4.99 | -2.54 | 9.43 | 12.43 | -48.25 | -30.13 | 1.71 | 65.26 | -8.14 | 164.04 | 2.73 | -8.76 | 97.09 | 6.19 | -15.92 |
| 22Q3 (12) | 0.54 | 2.83 | 7.63 | 5.12 | 12.78 | 15.84 | 24.02 | 85.2 | -26.39 | 1.03 | -55.36 | -9.06 | 159.68 | -7.23 | -11.21 | 91.43 | -11.58 | -22.31 |
| 22Q2 (11) | 0.53 | 4.13 | 4.19 | 4.54 | -6.78 | 9.66 | 12.97 | -34.23 | -53.79 | 2.31 | 0.0 | 78.69 | 172.13 | -4.11 | -3.42 | 103.40 | -7.36 | -14.4 |
| 22Q1 (10) | 0.51 | 0.08 | 8.16 | 4.87 | 6.8 | 20.54 | 19.72 | 10.85 | 18.65 | 2.31 | 24.52 | -16.36 | 179.50 | -0.16 | -7.55 | 111.62 | -3.33 | -16.6 |
| 21Q4 (9) | 0.51 | 0.44 | 9.89 | 4.56 | 3.17 | 9.62 | 17.79 | -45.48 | -59.17 | 1.86 | 63.61 | -9.04 | 179.78 | -0.04 | -9.06 | 115.47 | -1.89 | -22.48 |
| 21Q3 (8) | 0.50 | -0.45 | 11.54 | 4.42 | 6.76 | 3.51 | 32.63 | 16.25 | 146.45 | 1.14 | -12.29 | -71.62 | 179.85 | 0.91 | -8.82 | 117.69 | -2.57 | -8.63 |
| 21Q2 (7) | 0.51 | 8.1 | 5.55 | 4.14 | 2.48 | 0.73 | 28.07 | 68.89 | -21.11 | 1.29 | -53.19 | 7.84 | 178.23 | -8.2 | 1.04 | 120.80 | -9.74 | -3.44 |
| 21Q1 (6) | 0.47 | 1.67 | 0.26 | 4.04 | -2.88 | -2.42 | 16.62 | -61.85 | 628.95 | 2.76 | 35.41 | -67.2 | 194.16 | -1.79 | 6.34 | 133.83 | -10.15 | 6.82 |
| 20Q4 (5) | 0.46 | 1.95 | 2.13 | 4.16 | -2.58 | 5.05 | 43.57 | 229.08 | 397.94 | 2.04 | -48.96 | -75.78 | 197.69 | 0.23 | 3.93 | 148.95 | 15.64 | 9.73 |
| 20Q3 (4) | 0.45 | -5.8 | 0.0 | 4.27 | 3.89 | 0.0 | 13.24 | -62.79 | 0.0 | 4.00 | 233.33 | 0.0 | 197.24 | 11.82 | 0.0 | 128.81 | 2.96 | 0.0 |
| 20Q2 (3) | 0.48 | 2.68 | 0.0 | 4.11 | -0.72 | 0.0 | 35.58 | 1460.53 | 0.0 | 1.20 | -85.76 | 0.0 | 176.39 | -3.4 | 0.0 | 125.11 | -0.14 | 0.0 |
| 20Q1 (2) | 0.47 | 3.57 | 0.0 | 4.14 | 4.55 | 0.0 | 2.28 | -73.94 | 0.0 | 8.43 | 0.0 | 0.0 | 182.59 | -4.01 | 0.0 | 125.28 | -7.71 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 3.96 | 0.0 | 0.0 | 8.75 | 0.0 | 0.0 | 8.43 | 0.0 | 0.0 | 190.22 | 0.0 | 0.0 | 135.74 | 0.0 | 0.0 |
