- 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) | 0.49 | -7.08 | 5.71 | -20.14 | 29.25 | -4.35 | 9.54 | -24.41 | 0.11 | -31.22 | 147.09 | 6.42 | 62.81 | 14.85 |
| 2022 (9) | 0.53 | -4.61 | 7.15 | -7.62 | 30.58 | 2.45 | 12.62 | -11.06 | 0.17 | 32.17 | 138.22 | 0.6 | 54.69 | -17.75 |
| 2021 (8) | 0.55 | 10.74 | 7.74 | 59.26 | 29.85 | 26.38 | 14.19 | 30.42 | 0.12 | -77.17 | 137.39 | -7.32 | 66.49 | 7.21 |
| 2020 (7) | 0.50 | 4.18 | 4.86 | 8.97 | 23.62 | -4.06 | 10.88 | 22.38 | 0.55 | 265.08 | 148.24 | 0.77 | 62.02 | -4.61 |
| 2019 (6) | 0.48 | 10.25 | 4.46 | 76.98 | 24.62 | -2.73 | 8.89 | -79.56 | 0.15 | 0 | 147.11 | -10.04 | 65.02 | -9.11 |
| 2018 (5) | 0.44 | 1.77 | 2.52 | -1.18 | 25.31 | 5.68 | 43.50 | 2.43 | 0.00 | 0 | 163.52 | -0.66 | 71.54 | -10.14 |
| 2017 (4) | 0.43 | -0.49 | 2.55 | 6.25 | 23.95 | -1.07 | 42.47 | -38.53 | 0.00 | 0 | 164.61 | 1.22 | 79.61 | 2.2 |
| 2016 (3) | 0.43 | 5.18 | 2.4 | 76.47 | 24.21 | -11.55 | 69.09 | -13.63 | 0.00 | 0 | 162.62 | -10.86 | 77.90 | -18.46 |
| 2015 (2) | 0.41 | 1.39 | 1.36 | 10.57 | 27.37 | -3.22 | 79.99 | -42.07 | 0.00 | 0 | 182.43 | -4.9 | 95.54 | -7.98 |
| 2014 (1) | 0.40 | 11.42 | 1.23 | 127.78 | 28.28 | 16.57 | 138.07 | 16.76 | 0.00 | 0 | 191.83 | -5.81 | 103.82 | -12.27 |
| 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) | 0.53 | -1.72 | 3.32 | 6.54 | 6.51 | -10.78 | 14.60 | 149.57 | 147.46 | 1.36 | -83.84 | 47.02 | 143.27 | 1.97 | 1.3 | 56.41 | -4.99 | 8.17 |
| 24Q2 (19) | 0.54 | 2.92 | 7.32 | 6.14 | -5.83 | 1.15 | 5.85 | 17.94 | -61.46 | 8.40 | -8.7 | 1748.0 | 140.50 | -1.73 | -0.55 | 59.37 | -1.36 | 16.37 |
| 24Q1 (18) | 0.52 | 5.77 | 2.12 | 6.52 | 14.19 | 7.59 | 4.96 | -63.66 | 22.77 | 9.20 | 3028.0 | 278.82 | 142.97 | -2.8 | 3.38 | 60.19 | -4.17 | 28.15 |
| 23Q4 (17) | 0.49 | -3.44 | -7.08 | 5.71 | -22.1 | -20.14 | 13.65 | 131.36 | -27.32 | 0.29 | -68.14 | 17.65 | 147.09 | 4.0 | 6.42 | 62.81 | 20.44 | 14.85 |
| 23Q3 (16) | 0.51 | 2.08 | -13.55 | 7.33 | 20.76 | -18.37 | 5.90 | -61.13 | -42.27 | 0.92 | 103.08 | -3.3 | 141.43 | 0.11 | 5.81 | 52.15 | 2.21 | 16.22 |
| 23Q2 (15) | 0.50 | -2.06 | -10.89 | 6.07 | 0.17 | -8.45 | 15.18 | 275.74 | 101.59 | 0.45 | -81.28 | -81.06 | 141.28 | 2.16 | 2.42 | 51.02 | 8.62 | 19.96 |
| 23Q1 (14) | 0.51 | -3.76 | -4.79 | 6.06 | -15.24 | 22.92 | 4.04 | -78.49 | -34.73 | 2.43 | 871.43 | -46.03 | 138.29 | 0.05 | -2.62 | 46.97 | -14.12 | -11.23 |
| 22Q4 (13) | 0.53 | -10.15 | -4.61 | 7.15 | -20.38 | -7.62 | 18.78 | 83.76 | -30.68 | 0.25 | -73.81 | 30.56 | 138.22 | 3.41 | 0.6 | 54.69 | 21.89 | -17.75 |
| 22Q3 (12) | 0.59 | 5.22 | 6.9 | 8.98 | 35.44 | 27.74 | 10.22 | 35.72 | -15.61 | 0.95 | -60.23 | -10.91 | 133.66 | -3.1 | -2.64 | 44.87 | 5.5 | -13.4 |
| 22Q2 (11) | 0.56 | 4.65 | 3.4 | 6.63 | 34.48 | 5.74 | 7.53 | 21.65 | 6.06 | 2.40 | -46.67 | -6.67 | 137.94 | -2.87 | -0.18 | 42.53 | -19.62 | -18.6 |
| 22Q1 (10) | 0.54 | -3.59 | 3.6 | 4.93 | -36.3 | 1.44 | 6.19 | -77.15 | 56.31 | 4.50 | 2250.0 | 7.14 | 142.01 | 3.36 | -0.71 | 52.91 | -20.42 | -4.72 |
| 21Q4 (9) | 0.55 | 0.69 | 10.74 | 7.74 | 10.1 | 59.26 | 27.09 | 123.7 | 202.34 | 0.19 | -82.13 | -90.84 | 137.39 | 0.08 | -7.32 | 66.49 | 28.33 | 7.21 |
| 21Q3 (8) | 0.55 | 1.77 | 12.22 | 7.03 | 12.12 | 25.31 | 12.11 | 70.56 | 88.34 | 1.07 | -58.33 | -70.24 | 137.28 | -0.66 | -7.44 | 51.81 | -0.84 | -11.77 |
| 21Q2 (7) | 0.54 | 4.86 | 11.01 | 6.27 | 29.01 | 40.27 | 7.10 | 79.29 | -69.05 | 2.57 | -38.78 | 607.14 | 138.19 | -3.38 | -5.92 | 52.25 | -5.91 | -5.74 |
| 21Q1 (6) | 0.52 | 3.05 | 12.31 | 4.86 | 0.0 | 12.76 | 3.96 | -55.8 | -34.87 | 4.20 | 100.87 | 110.0 | 143.02 | -3.52 | -5.2 | 55.53 | -10.46 | -9.85 |
| 20Q4 (5) | 0.50 | 2.04 | 4.18 | 4.86 | -13.37 | 8.97 | 8.96 | 39.35 | 262.75 | 2.09 | -41.92 | 74.24 | 148.24 | -0.05 | 0.77 | 62.02 | 5.62 | -4.61 |
| 20Q3 (4) | 0.49 | 0.68 | 0.0 | 5.61 | 25.5 | 0.0 | 6.43 | -71.97 | 0.0 | 3.60 | 890.0 | 0.0 | 148.31 | 0.97 | 0.0 | 58.72 | 5.94 | 0.0 |
| 20Q2 (3) | 0.49 | 6.09 | 0.0 | 4.47 | 3.71 | 0.0 | 22.94 | 277.3 | 0.0 | 0.36 | -81.82 | 0.0 | 146.89 | -2.63 | 0.0 | 55.43 | -10.02 | 0.0 |
| 20Q1 (2) | 0.46 | -4.41 | 0.0 | 4.31 | -3.36 | 0.0 | 6.08 | 146.15 | 0.0 | 2.00 | 66.67 | 0.0 | 150.86 | 2.55 | 0.0 | 61.60 | -5.26 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 4.46 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 147.11 | 0.0 | 0.0 | 65.02 | 0.0 | 0.0 |
