- 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) | 0.47 | 1.2 | 3.51 | 45.64 | 6.11 | -41.59 | 2.41 | -88.19 | 14.00 | 976.92 | 212.07 | -18.21 | 181.61 | -14.1 |
| 2022 (9) | 0.46 | 2.36 | 2.41 | 44.31 | 10.46 | -1.78 | 20.40 | -7.27 | 1.30 | 104.29 | 259.30 | 15.33 | 211.41 | 26.46 |
| 2021 (8) | 0.45 | -14.54 | 1.67 | -49.85 | 10.65 | 28.31 | 22.00 | 61.41 | 0.64 | -76.21 | 224.83 | 40.07 | 167.17 | 25.5 |
| 2020 (7) | 0.53 | -9.01 | 3.33 | -16.54 | 8.3 | 6.68 | 13.63 | 105.27 | 2.67 | -29.27 | 160.51 | 14.46 | 133.20 | 11.4 |
| 2019 (6) | 0.58 | -6.09 | 3.99 | -23.56 | 7.78 | -0.51 | 6.64 | -33.53 | 3.78 | 29.8 | 140.23 | -7.89 | 119.57 | -6.67 |
| 2018 (5) | 0.62 | 3.71 | 5.22 | 16.78 | 7.82 | 19.94 | 9.99 | 169.27 | 2.91 | -93.53 | 152.25 | 14.11 | 128.11 | 91.98 |
| 2017 (4) | 0.59 | 7.73 | 4.47 | 12.88 | 6.52 | -7.65 | 3.71 | -43.53 | 45.00 | 578.08 | 133.42 | -15.72 | 66.73 | -21.92 |
| 2016 (3) | 0.55 | 13.96 | 3.96 | 33.78 | 7.06 | -2.35 | 6.57 | -38.88 | 6.64 | 67.46 | 158.30 | -17.11 | 85.46 | -38.75 |
| 2015 (2) | 0.48 | -0.19 | 2.96 | 3.86 | 7.23 | -7.66 | 10.75 | 11.86 | 3.96 | -25.45 | 190.97 | 5.3 | 139.53 | 6.31 |
| 2014 (1) | 0.48 | -6.9 | 2.85 | -6.86 | 7.83 | -14.98 | 9.61 | 84.81 | 5.32 | 0 | 181.36 | 10.38 | 131.25 | 3.03 |
| 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) | 0.45 | -1.67 | -4.94 | 2.87 | -6.82 | -20.94 | 9.59 | 53.19 | 82.32 | 9.62 | -61.05 | -61.75 | 236.09 | -5.56 | 8.97 | 192.11 | -9.46 | 4.14 |
| 24Q2 (19) | 0.46 | -0.39 | -9.62 | 3.08 | -7.51 | -10.2 | 6.26 | 8.49 | -66.45 | 24.71 | 40.65 | 134.52 | 249.98 | 19.11 | 32.33 | 212.18 | 18.64 | 34.61 |
| 24Q1 (18) | 0.46 | -1.8 | 2.83 | 3.33 | -5.13 | 4.72 | 5.77 | 207.65 | 327.41 | 17.57 | -30.18 | -84.17 | 209.87 | -1.04 | -0.48 | 178.84 | -1.53 | 3.53 |
| 23Q4 (17) | 0.47 | -1.17 | 1.2 | 3.51 | -3.31 | 45.64 | -5.36 | -201.9 | -164.66 | 25.17 | 0.0 | 117.79 | 212.07 | -2.12 | -18.21 | 181.61 | -1.55 | -14.1 |
| 23Q3 (16) | 0.47 | -6.51 | -5.87 | 3.63 | 5.83 | 34.94 | 5.26 | -71.81 | -87.07 | 25.17 | 138.81 | 964.74 | 216.66 | 14.7 | -2.87 | 184.47 | 17.03 | 8.45 |
| 23Q2 (15) | 0.50 | 13.33 | -4.58 | 3.43 | 7.86 | 65.7 | 18.66 | 1282.22 | -21.53 | 10.54 | -90.51 | 144.05 | 188.90 | -10.43 | -6.28 | 157.62 | -8.76 | 6.06 |
| 23Q1 (14) | 0.44 | -3.37 | -3.14 | 3.18 | 31.95 | 53.62 | 1.35 | -83.72 | -84.0 | 111.00 | 860.58 | 692.86 | 210.89 | -18.67 | -13.54 | 172.75 | -18.29 | -4.59 |
| 22Q4 (13) | 0.46 | -8.07 | 2.36 | 2.41 | -10.41 | 44.31 | 8.29 | -79.62 | -63.2 | 11.56 | 388.89 | 348.07 | 259.30 | 16.24 | 15.33 | 211.41 | 24.29 | 26.46 |
| 22Q3 (12) | 0.50 | -5.23 | 6.53 | 2.69 | 29.95 | 31.22 | 40.67 | 71.03 | 57.15 | 2.36 | -45.26 | 127.27 | 223.07 | 10.68 | 13.02 | 170.09 | 14.45 | 7.88 |
| 22Q2 (11) | 0.53 | 15.05 | -4.86 | 2.07 | 0.0 | -9.61 | 23.78 | 181.75 | 10.6 | 4.32 | -69.16 | -10.97 | 201.55 | -17.37 | 6.78 | 148.62 | -17.92 | -0.53 |
| 22Q1 (10) | 0.46 | 2.11 | -12.47 | 2.07 | 23.95 | -39.12 | 8.44 | -62.54 | -51.94 | 14.00 | 442.86 | 68.97 | 243.92 | 8.49 | 46.82 | 181.07 | 8.31 | 36.02 |
| 21Q4 (9) | 0.45 | -4.32 | -14.54 | 1.67 | -18.54 | -49.85 | 22.53 | -12.94 | 31.83 | 2.58 | 147.98 | -75.33 | 224.83 | 13.91 | 40.07 | 167.17 | 6.03 | 25.5 |
| 21Q3 (8) | 0.47 | -15.36 | -9.15 | 2.05 | -10.48 | -36.73 | 25.88 | 20.37 | 17.21 | 1.04 | -78.56 | -84.78 | 197.37 | 4.57 | 19.02 | 157.66 | 5.52 | 15.5 |
| 21Q2 (7) | 0.56 | 5.85 | 3.06 | 2.29 | -32.65 | 0.0 | 21.50 | 22.44 | 38.35 | 4.85 | -41.47 | -51.09 | 188.75 | 13.61 | 20.48 | 149.41 | 12.24 | 14.95 |
| 21Q1 (6) | 0.52 | -0.3 | 4.98 | 3.4 | 2.1 | 4.62 | 17.56 | 2.75 | 362.11 | 8.29 | -20.75 | -86.42 | 166.14 | 3.51 | -4.28 | 133.12 | -0.06 | -9.77 |
| 20Q4 (5) | 0.53 | 1.72 | -9.01 | 3.33 | 2.78 | -16.54 | 17.09 | -22.6 | 163.33 | 10.45 | 52.99 | -30.88 | 160.51 | -3.21 | 13.33 | 133.20 | -2.42 | 10.12 |
| 20Q3 (4) | 0.52 | -3.99 | 0.0 | 3.24 | 41.48 | 0.0 | 22.08 | 42.08 | 0.0 | 6.83 | -31.09 | 0.0 | 165.83 | 5.85 | 0.0 | 136.50 | 5.02 | 0.0 |
| 20Q2 (3) | 0.54 | 7.83 | 0.0 | 2.29 | -29.54 | 0.0 | 15.54 | 308.95 | 0.0 | 9.92 | -83.74 | 0.0 | 156.67 | -9.73 | 0.0 | 129.98 | -11.9 | 0.0 |
| 20Q1 (2) | 0.50 | -13.59 | 0.0 | 3.25 | -18.55 | 0.0 | 3.80 | -41.45 | 0.0 | 61.00 | 303.31 | 0.0 | 173.56 | 22.54 | 0.0 | 147.54 | 21.97 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | 15.12 | 0.0 | 0.0 | 141.63 | 0.0 | 0.0 | 120.96 | 0.0 | 0.0 |
