- 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) | 0.40 | -17.35 | 9.7 | -47.85 | 48.09 | 21.01 | 25.51 | -23.85 | 0.54 | -74.65 | 194.67 | 8.72 | 181.14 | 12.23 |
| 2022 (9) | 0.48 | 26.36 | 18.6 | 93.95 | 39.74 | 18.24 | 33.50 | -32.87 | 2.14 | 44.8 | 179.06 | -35.43 | 161.40 | -37.49 |
| 2021 (8) | 0.38 | 15.34 | 9.59 | 34.5 | 33.61 | 9.76 | 49.90 | 66.39 | 1.48 | -9.6 | 277.29 | -6.87 | 258.19 | -4.39 |
| 2020 (7) | 0.33 | -8.55 | 7.13 | -14.51 | 30.62 | 20.5 | 29.99 | 35.15 | 1.63 | -23.01 | 297.73 | 31.79 | 270.04 | 38.86 |
| 2019 (6) | 0.36 | 34.12 | 8.34 | 86.16 | 25.41 | 22.1 | 22.19 | -83.32 | 2.12 | 65.76 | 225.91 | -22.32 | 194.47 | -25.36 |
| 2018 (5) | 0.27 | 31.73 | 4.48 | 78.49 | 20.81 | 22.12 | 133.01 | -8.23 | 1.28 | 58.18 | 290.83 | -12.17 | 260.53 | -11.19 |
| 2017 (4) | 0.21 | -15.93 | 2.51 | 27.41 | 17.04 | 16.87 | 144.94 | -52.64 | 0.81 | 56.42 | 331.14 | 31.22 | 293.37 | 24.57 |
| 2016 (3) | 0.24 | 1.24 | 1.97 | 97.0 | 14.58 | 30.18 | 306.03 | -92.17 | 0.52 | 0 | 252.36 | 49.79 | 235.50 | 46.81 |
| 2015 (2) | 0.24 | 61.09 | 1.0 | 0 | 11.2 | 6.06 | 3907.23 | -76.93 | 0.00 | 0 | 168.48 | -54.96 | 160.41 | -56.0 |
| 2014 (1) | 0.15 | -20.03 | 0 | 0 | 10.56 | 10.23 | 16937.40 | 2921.46 | 0.00 | 0 | 374.04 | 45.68 | 364.58 | 46.78 |
| 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) | 0.43 | -0.21 | 13.28 | 15.32 | 78.14 | 98.7 | 23.15 | -25.49 | -5.74 | 2.70 | 30.32 | 20.77 | 156.74 | -2.51 | -23.69 | 144.46 | -3.26 | -22.22 |
| 24Q2 (19) | 0.43 | -4.14 | -17.2 | 8.6 | -6.42 | -21.82 | 31.07 | 50.9 | 1.21 | 2.07 | -42.83 | -39.3 | 160.78 | -7.68 | 7.96 | 149.33 | -8.4 | 11.37 |
| 24Q1 (18) | 0.45 | 12.23 | -17.39 | 9.19 | -5.26 | -50.08 | 20.59 | -4.68 | -16.77 | 3.63 | 51.08 | -54.07 | 174.16 | -10.54 | 29.24 | 163.03 | -10.0 | 35.63 |
| 23Q4 (17) | 0.40 | 5.51 | -17.35 | 9.7 | 25.81 | -47.85 | 21.60 | -12.05 | -29.53 | 2.40 | 7.29 | -61.52 | 194.67 | -5.22 | 8.72 | 181.14 | -2.47 | 12.23 |
| 23Q3 (16) | 0.38 | -27.06 | -20.5 | 7.71 | -29.91 | -57.21 | 24.56 | -20.0 | -39.58 | 2.24 | -34.5 | -71.25 | 205.40 | 37.93 | -0.97 | 185.73 | 38.51 | -0.13 |
| 23Q2 (15) | 0.52 | -4.36 | 13.23 | 11.0 | -40.25 | -27.2 | 30.70 | 24.09 | 10.04 | 3.42 | -56.73 | -71.7 | 148.92 | 10.51 | -33.11 | 134.09 | 11.56 | -34.77 |
| 23Q1 (14) | 0.54 | 12.28 | 20.43 | 18.41 | -1.02 | 62.06 | 24.74 | -19.28 | -32.84 | 7.89 | 26.56 | -0.54 | 134.76 | -24.74 | -35.0 | 120.20 | -25.53 | -37.25 |
| 22Q4 (13) | 0.48 | 1.49 | 26.36 | 18.6 | 3.22 | 93.95 | 30.65 | -24.6 | -42.1 | 6.24 | -19.84 | 33.09 | 179.06 | -13.67 | -35.43 | 161.40 | -13.21 | -37.49 |
| 22Q3 (12) | 0.48 | 3.89 | 16.21 | 18.02 | 19.26 | 128.1 | 40.65 | 45.7 | -16.34 | 7.78 | -35.52 | 50.5 | 207.41 | -6.84 | -6.7 | 185.97 | -9.53 | -9.68 |
| 22Q2 (11) | 0.46 | 1.73 | 9.14 | 15.11 | 33.01 | 78.82 | 27.90 | -24.27 | -49.28 | 12.07 | 52.06 | 135.14 | 222.64 | 7.39 | 1.3 | 205.57 | 7.32 | 1.35 |
| 22Q1 (10) | 0.45 | 17.81 | 7.96 | 11.36 | 18.46 | 36.05 | 36.84 | -30.41 | -12.12 | 7.94 | 69.36 | 13.24 | 207.32 | -25.23 | -10.06 | 191.55 | -25.81 | -8.71 |
| 21Q4 (9) | 0.38 | -6.67 | 15.34 | 9.59 | 21.39 | 34.5 | 52.94 | 8.95 | 16.27 | 4.69 | -9.36 | -8.36 | 277.29 | 24.73 | -6.87 | 258.19 | 25.39 | -4.39 |
| 21Q3 (8) | 0.41 | -2.42 | 25.16 | 7.9 | -6.51 | 6.04 | 48.59 | -11.67 | 24.49 | 5.17 | 0.74 | 9.1 | 222.31 | 1.15 | -26.66 | 205.91 | 1.51 | -22.07 |
| 21Q2 (7) | 0.42 | 0.62 | 16.1 | 8.45 | 1.2 | 33.28 | 55.01 | 31.23 | 139.28 | 5.13 | -26.78 | -32.71 | 219.79 | -4.65 | 5.28 | 202.84 | -3.33 | 13.58 |
| 21Q1 (6) | 0.42 | 25.86 | 16.77 | 8.35 | 17.11 | -8.34 | 41.92 | -7.93 | 121.68 | 7.01 | 37.06 | -3.27 | 230.50 | -22.58 | -0.34 | 209.82 | -22.3 | 3.85 |
| 20Q4 (5) | 0.33 | 1.28 | -8.55 | 7.13 | -4.3 | -14.51 | 45.53 | 16.65 | 121.45 | 5.11 | 7.91 | -24.57 | 297.73 | -1.77 | 31.79 | 270.04 | 2.2 | 38.86 |
| 20Q3 (4) | 0.33 | -9.48 | 0.0 | 7.45 | 17.51 | 0.0 | 39.03 | 69.77 | 0.0 | 4.74 | -37.87 | 0.0 | 303.11 | 45.19 | 0.0 | 264.22 | 47.96 | 0.0 |
| 20Q2 (3) | 0.36 | 1.2 | 0.0 | 6.34 | -30.41 | 0.0 | 22.99 | 21.58 | 0.0 | 7.63 | 5.25 | 0.0 | 208.77 | -9.73 | 0.0 | 178.58 | -11.62 | 0.0 |
| 20Q1 (2) | 0.36 | -1.43 | 0.0 | 9.11 | 9.23 | 0.0 | 18.91 | -8.03 | 0.0 | 7.25 | 6.89 | 0.0 | 231.28 | 2.38 | 0.0 | 202.05 | 3.9 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 8.34 | 0.0 | 0.0 | 20.56 | 0.0 | 0.0 | 6.78 | 0.0 | 0.0 | 225.91 | 0.0 | 0.0 | 194.47 | 0.0 | 0.0 |
