- 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) | 0.41 | -5.39 | 11.91 | -0.67 | 16.71 | -7.22 | 7.72 | -29.11 | 3.28 | -8.14 | 228.06 | 2.34 | 169.41 | 19.72 |
| 2022 (9) | 0.43 | -16.07 | 11.99 | -7.77 | 18.01 | 19.35 | 10.89 | 337.35 | 3.58 | -86.08 | 222.84 | 11.18 | 141.50 | 19.68 |
| 2021 (8) | 0.51 | 0.49 | 13.0 | 17.33 | 15.09 | -0.07 | 2.49 | 28.35 | 25.68 | -40.55 | 200.44 | 6.92 | 118.23 | 2.46 |
| 2020 (7) | 0.51 | 6.93 | 11.08 | 22.03 | 15.1 | -5.39 | 1.94 | -42.09 | 43.20 | 1059.02 | 187.46 | 16.97 | 115.39 | 14.08 |
| 2019 (6) | 0.48 | 4.13 | 9.08 | 10.06 | 15.96 | 11.53 | 3.35 | 31.89 | 3.73 | -51.3 | 160.26 | -11.42 | 101.15 | -4.99 |
| 2018 (5) | 0.46 | -6.18 | 8.25 | 3.9 | 14.31 | -6.59 | 2.54 | -73.12 | 7.65 | 416.27 | 180.92 | -14.5 | 106.46 | -20.64 |
| 2017 (4) | 0.49 | -4.54 | 7.94 | -15.35 | 15.32 | -0.84 | 9.45 | 120.28 | 1.48 | -93.46 | 211.61 | -1.44 | 134.14 | 2.92 |
| 2016 (3) | 0.51 | 18.23 | 9.38 | 61.45 | 15.45 | 7.52 | 4.29 | -31.25 | 22.67 | 0 | 214.71 | 7.7 | 130.33 | 4.19 |
| 2015 (2) | 0.43 | 6.18 | 5.81 | 567.82 | 14.37 | -1.44 | 6.24 | -68.26 | 0.00 | 0 | 199.36 | -40.92 | 125.09 | -39.62 |
| 2014 (1) | 0.41 | -1.92 | 0.87 | -64.05 | 14.58 | 13.64 | 19.66 | -39.32 | 0.00 | 0 | 337.43 | 52.77 | 207.17 | 49.05 |
| 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) | 0.36 | 2.76 | -11.65 | 9.32 | 12.15 | -14.57 | 3.65 | -62.68 | -58.19 | 34.09 | 245.34 | 188.21 | 268.97 | -5.56 | 15.03 | 186.06 | -6.15 | 13.02 |
| 24Q2 (19) | 0.35 | -11.87 | -19.69 | 8.31 | -21.46 | -32.16 | 9.78 | 72.79 | -19.37 | 9.87 | -55.01 | 19.66 | 284.82 | 19.13 | 32.91 | 198.26 | 13.12 | 35.37 |
| 24Q1 (18) | 0.39 | -3.5 | -7.48 | 10.58 | -11.17 | -16.3 | 5.66 | 199.47 | -29.07 | 21.94 | 85.52 | 72.87 | 239.08 | 4.83 | 6.75 | 175.26 | 3.45 | 21.43 |
| 23Q4 (17) | 0.41 | 1.09 | -5.39 | 11.91 | 9.17 | -0.67 | 1.89 | -78.35 | -85.01 | 11.83 | 0.0 | -4.77 | 228.06 | -2.46 | 2.34 | 169.41 | 2.91 | 19.72 |
| 23Q3 (16) | 0.40 | -6.59 | -3.53 | 10.91 | -10.94 | -4.47 | 8.73 | -28.03 | -51.17 | 11.83 | 43.38 | 39.58 | 233.82 | 9.11 | -1.92 | 164.62 | 12.4 | 19.07 |
| 23Q2 (15) | 0.43 | 1.52 | 2.24 | 12.25 | -3.09 | 10.46 | 12.13 | 52.01 | 72.79 | 8.25 | -35.01 | -66.62 | 214.29 | -4.32 | -9.21 | 146.46 | 1.48 | 10.99 |
| 23Q1 (14) | 0.43 | -1.32 | 0.78 | 12.64 | 5.42 | 13.87 | 7.98 | -36.72 | 62.53 | 12.69 | 2.2 | -67.69 | 223.97 | 0.51 | -8.26 | 144.33 | 2.0 | 5.66 |
| 22Q4 (13) | 0.43 | 3.08 | -16.07 | 11.99 | 4.99 | -7.77 | 12.61 | -29.47 | 86.26 | 12.42 | 46.57 | -53.83 | 222.84 | -6.52 | 11.18 | 141.50 | 2.34 | 19.68 |
| 22Q3 (12) | 0.42 | -0.99 | -19.03 | 11.42 | 2.98 | -7.46 | 17.88 | 154.7 | 1525.45 | 8.47 | -65.71 | -87.43 | 238.39 | 1.0 | 16.75 | 138.26 | 4.77 | 25.21 |
| 22Q2 (11) | 0.42 | 0.07 | -16.24 | 11.09 | -0.09 | -3.31 | 7.02 | 42.97 | 134.78 | 24.71 | -37.09 | -63.36 | 236.02 | -3.32 | 11.24 | 131.96 | -3.4 | 11.19 |
| 22Q1 (10) | 0.42 | -17.82 | -16.98 | 11.1 | -14.62 | -0.8 | 4.91 | -27.47 | 463.7 | 39.29 | 46.02 | -90.91 | 244.13 | 21.8 | 16.29 | 136.60 | 15.54 | 12.64 |
| 21Q4 (9) | 0.51 | -0.56 | 0.49 | 13.0 | 5.35 | 17.33 | 6.77 | 515.45 | 241.92 | 26.90 | -60.11 | -93.77 | 200.44 | -1.83 | 6.92 | 118.23 | 7.07 | 2.46 |
| 21Q3 (8) | 0.52 | 2.41 | -5.36 | 12.34 | 7.59 | 4.84 | 1.10 | -63.21 | -80.36 | 67.44 | 0.0 | 211.97 | 204.18 | -3.77 | 9.25 | 110.42 | -6.96 | -2.68 |
| 21Q2 (7) | 0.51 | -0.8 | -13.27 | 11.47 | 2.5 | 30.05 | 2.99 | 321.48 | -28.47 | 67.44 | -84.39 | 164.79 | 212.18 | 1.07 | 26.12 | 118.68 | -2.14 | 18.25 |
| 21Q1 (6) | 0.51 | -0.53 | 3.08 | 11.19 | 0.99 | 195.25 | -1.35 | -168.18 | 75.05 | 432.00 | 0.0 | 0 | 209.94 | 11.99 | 6.49 | 121.27 | 5.1 | 4.87 |
| 20Q4 (5) | 0.51 | -6.34 | 6.93 | 11.08 | -5.86 | 22.03 | 1.98 | -64.64 | 357.14 | 432.00 | 1898.24 | 0 | 187.46 | 0.3 | 16.97 | 115.39 | 1.7 | 13.44 |
| 20Q3 (4) | 0.55 | -6.14 | 0.0 | 11.77 | 33.45 | 0.0 | 5.60 | 33.97 | 0.0 | 21.62 | -15.12 | 0.0 | 186.90 | 11.1 | 0.0 | 113.46 | 13.05 | 0.0 |
| 20Q2 (3) | 0.58 | 17.88 | 0.0 | 8.82 | 132.72 | 0.0 | 4.18 | 177.26 | 0.0 | 25.47 | 0 | 0.0 | 168.23 | -14.66 | 0.0 | 100.36 | -13.21 | 0.0 |
| 20Q1 (2) | 0.49 | 3.19 | 0.0 | 3.79 | -58.26 | 0.0 | -5.41 | -602.6 | 0.0 | 0.00 | 0 | 0.0 | 197.14 | 23.01 | 0.0 | 115.64 | 13.68 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 9.08 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 160.26 | 0.0 | 0.0 | 101.72 | 0.0 | 0.0 |
