- 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) | 0.39 | -8.66 | 12.91 | -13.88 | 83.52 | 4.83 | 22.24 | -53.91 | 0.66 | 14.19 | 176.25 | 0.5 | 107.01 | 1.81 |
| 2022 (9) | 0.43 | -8.5 | 14.99 | 3.31 | 79.67 | 16.32 | 48.25 | 11.28 | 0.58 | -45.81 | 175.37 | 4.41 | 105.11 | -7.5 |
| 2021 (8) | 0.47 | -6.62 | 14.51 | -20.62 | 68.49 | 20.5 | 43.36 | 59.71 | 1.07 | -25.78 | 167.97 | 2.13 | 113.63 | -7.66 |
| 2020 (7) | 0.50 | -6.31 | 18.28 | -3.89 | 56.84 | -2.95 | 27.15 | 24.09 | 1.43 | 19.35 | 164.46 | 18.82 | 123.06 | 29.18 |
| 2019 (6) | 0.53 | 6.46 | 19.02 | 551.37 | 58.57 | 49.22 | 21.88 | -44.79 | 1.20 | 0 | 138.41 | 28.16 | 95.26 | 18.64 |
| 2018 (5) | 0.50 | -1.84 | 2.92 | -82.1 | 39.25 | 5.91 | 39.63 | 12.27 | 0.00 | 0 | 108.00 | 13.08 | 80.29 | 20.72 |
| 2017 (4) | 0.51 | -9.21 | 16.31 | 397.26 | 37.06 | 7.83 | 35.30 | 36.14 | 0.00 | 0 | 95.51 | -46.56 | 66.51 | -42.18 |
| 2016 (3) | 0.56 | 6.21 | 3.28 | 31.2 | 34.37 | 29.26 | 25.93 | -79.75 | 0.14 | 0 | 178.74 | -49.57 | 115.03 | -59.6 |
| 2015 (2) | 0.53 | 58.88 | 2.5 | 38.12 | 26.59 | 8.93 | 128.05 | 22.47 | 0.00 | 0 | 354.40 | 27.62 | 284.72 | 27.85 |
| 2014 (1) | 0.33 | -3.53 | 1.81 | -9.5 | 24.41 | 16.02 | 104.56 | 20.2 | 0.31 | 0 | 277.70 | -0.57 | 222.69 | -1.47 |
| 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) | 0.47 | 4.48 | 5.78 | 19.58 | 60.36 | -0.25 | 8.79 | -53.44 | -54.55 | 2.36 | 20.53 | -25.85 | 146.68 | -1.21 | -12.35 | 79.89 | -9.15 | -21.66 |
| 24Q2 (19) | 0.45 | 13.06 | -2.67 | 12.21 | 2.35 | -18.27 | 18.88 | 23.72 | -44.18 | 1.96 | -44.87 | -16.05 | 148.48 | -19.14 | -3.38 | 87.94 | -18.85 | -6.12 |
| 24Q1 (18) | 0.40 | 1.64 | 5.23 | 11.93 | -7.59 | -2.85 | 15.26 | 8.84 | -37.74 | 3.56 | -3.96 | 38.98 | 183.62 | 4.18 | -5.52 | 108.37 | 1.27 | -2.51 |
| 23Q4 (17) | 0.39 | -11.9 | -8.66 | 12.91 | -34.23 | -13.88 | 14.02 | -27.51 | -62.85 | 3.70 | 16.19 | 76.84 | 176.25 | 5.32 | 0.5 | 107.01 | 4.93 | 1.81 |
| 23Q3 (16) | 0.44 | -3.86 | 1.16 | 19.63 | 31.39 | 23.61 | 19.34 | -42.81 | -61.73 | 3.19 | 36.46 | 178.86 | 167.34 | 8.89 | 15.67 | 101.98 | 8.87 | 30.56 |
| 23Q2 (15) | 0.46 | 22.23 | -6.89 | 14.94 | 21.66 | 0.54 | 33.82 | 37.98 | -50.48 | 2.34 | -8.73 | -0.58 | 153.68 | -20.93 | 3.03 | 93.67 | -15.73 | 3.13 |
| 23Q1 (14) | 0.38 | -11.77 | -14.2 | 12.28 | -18.08 | -9.51 | 24.51 | -35.06 | -41.62 | 2.56 | 22.2 | -48.82 | 194.35 | 10.82 | 12.04 | 111.16 | 5.76 | 6.18 |
| 22Q4 (13) | 0.43 | -2.42 | -8.5 | 14.99 | -5.6 | 3.31 | 37.74 | -25.31 | -21.72 | 2.09 | 83.22 | -53.61 | 175.37 | 21.22 | 4.41 | 105.11 | 34.57 | -7.5 |
| 22Q3 (12) | 0.44 | -11.52 | -14.89 | 15.88 | 6.86 | -18.77 | 50.53 | -26.01 | 25.17 | 1.14 | -51.35 | -63.57 | 144.67 | -3.01 | 2.57 | 78.11 | -14.0 | -20.25 |
| 22Q2 (11) | 0.49 | 12.63 | -7.06 | 14.86 | 9.51 | -5.77 | 68.29 | 62.67 | 35.01 | 2.35 | -53.02 | -28.11 | 149.16 | -14.01 | 11.19 | 90.83 | -13.24 | -4.27 |
| 22Q1 (10) | 0.44 | -5.91 | -9.79 | 13.57 | -6.48 | -15.82 | 41.98 | -12.92 | 15.58 | 5.00 | 10.78 | 25.72 | 173.46 | 3.27 | 13.46 | 104.69 | -7.87 | -3.48 |
| 21Q4 (9) | 0.47 | -9.23 | -6.62 | 14.51 | -25.78 | -20.62 | 48.21 | 19.42 | 14.54 | 4.51 | 43.89 | 12.18 | 167.97 | 19.09 | 2.13 | 113.63 | 16.02 | -7.66 |
| 21Q3 (8) | 0.51 | -3.38 | -5.89 | 19.55 | 23.97 | -7.04 | 40.37 | -20.19 | 15.67 | 3.14 | -4.0 | -54.89 | 141.05 | 5.14 | -17.84 | 97.94 | 3.23 | -18.43 |
| 21Q2 (7) | 0.53 | 9.32 | -7.6 | 15.77 | -2.17 | -13.35 | 50.58 | 39.26 | 134.38 | 3.27 | -17.84 | -51.94 | 134.15 | -12.25 | 5.49 | 94.88 | -12.53 | 14.31 |
| 21Q1 (6) | 0.49 | -2.6 | -7.73 | 16.12 | -11.82 | -3.59 | 36.32 | -13.71 | 123.51 | 3.98 | -1.15 | -40.69 | 152.88 | -7.04 | 3.4 | 108.47 | -11.86 | 14.34 |
| 20Q4 (5) | 0.50 | -8.52 | -6.31 | 18.28 | -13.08 | -3.89 | 42.09 | 20.6 | 86.98 | 4.02 | -42.13 | -8.1 | 164.46 | -4.21 | 18.82 | 123.06 | 2.49 | 29.18 |
| 20Q3 (4) | 0.55 | -5.14 | 0.0 | 21.03 | 15.55 | 0.0 | 34.90 | 61.72 | 0.0 | 6.95 | 2.27 | 0.0 | 171.68 | 35.0 | 0.0 | 120.07 | 44.66 | 0.0 |
| 20Q2 (3) | 0.58 | 9.17 | 0.0 | 18.2 | 8.85 | 0.0 | 21.58 | 32.8 | 0.0 | 6.80 | 1.39 | 0.0 | 127.17 | -13.99 | 0.0 | 83.00 | -12.51 | 0.0 |
| 20Q1 (2) | 0.53 | -1.11 | 0.0 | 16.72 | -12.09 | 0.0 | 16.25 | -27.81 | 0.0 | 6.71 | 53.16 | 0.0 | 147.86 | 6.83 | 0.0 | 94.87 | -0.41 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 19.02 | 0.0 | 0.0 | 22.51 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 138.41 | 0.0 | 0.0 | 95.26 | 0.0 | 0.0 |
