- 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) | 0.42 | 0.12 | 15.72 | 39.98 | 15.93 | -15.67 | -3.15 | 0 | 4.83 | 0.0 | 106.11 | -48.54 | 62.45 | -40.18 |
| 2022 (9) | 0.42 | -8.86 | 11.23 | -33.19 | 18.89 | -21.0 | 5.17 | -61.45 | 4.83 | 22.12 | 206.21 | 32.14 | 104.39 | 11.46 |
| 2021 (8) | 0.46 | 1.39 | 16.81 | 2.75 | 23.91 | 18.72 | 13.41 | -4.62 | 3.96 | 21.52 | 156.05 | 3.24 | 93.66 | -13.01 |
| 2020 (7) | 0.45 | -8.23 | 16.36 | -11.04 | 20.14 | 14.43 | 14.06 | 45.85 | 3.26 | -71.81 | 151.15 | 14.65 | 107.67 | 23.72 |
| 2019 (6) | 0.49 | 27.74 | 18.39 | 90.37 | 17.6 | -22.43 | 9.64 | -78.25 | 11.55 | 789.44 | 131.84 | -0.67 | 87.03 | 10.8 |
| 2018 (5) | 0.39 | 6.55 | 9.66 | 19.85 | 22.69 | 17.38 | 44.33 | 62.68 | 1.30 | -24.22 | 132.73 | -23.43 | 78.55 | -39.42 |
| 2017 (4) | 0.36 | -1.07 | 8.06 | -10.44 | 19.33 | 11.73 | 27.25 | 82.27 | 1.71 | -27.93 | 173.34 | 3.8 | 129.66 | 6.6 |
| 2016 (3) | 0.37 | -11.82 | 9.0 | -25.0 | 17.3 | 17.61 | 14.95 | 32.77 | 2.38 | -53.03 | 166.99 | -13.17 | 121.63 | 7.67 |
| 2015 (2) | 0.41 | 3.91 | 12.0 | 21.21 | 14.71 | 0.82 | 11.26 | -48.37 | 5.06 | 69.94 | 192.31 | 6.46 | 112.97 | -4.94 |
| 2014 (1) | 0.40 | 29.6 | 9.9 | 62.3 | 14.59 | 50.88 | 21.81 | 87.86 | 2.98 | 0 | 180.64 | -44.53 | 118.84 | -44.04 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.41 | -0.66 | -4.39 | 15.23 | -0.46 | -5.05 | 14.57 | 230.39 | 1010.63 | 7.21 | -61.22 | 29.27 | 153.54 | 46.13 | 48.55 | 103.76 | 60.02 | 77.73 |
| 24Q1 (19) | 0.41 | -1.87 | -0.7 | 15.3 | -2.67 | 44.07 | 4.41 | 150.23 | 137.95 | 18.59 | 79.87 | 233.33 | 105.07 | -0.98 | -53.65 | 64.84 | 3.83 | -40.96 |
| 23Q4 (18) | 0.42 | -0.31 | 0.12 | 15.72 | -3.91 | 39.98 | -8.78 | -193.9 | -39.14 | 10.33 | 0.0 | 85.32 | 106.11 | -7.38 | -48.54 | 62.45 | -8.38 | -40.18 |
| 23Q3 (17) | 0.42 | -1.62 | 0.84 | 16.36 | 2.0 | 43.76 | 9.35 | 684.37 | 233.0 | 10.33 | 85.32 | 85.32 | 114.57 | 10.85 | -45.6 | 68.16 | 16.75 | -32.37 |
| 23Q2 (16) | 0.43 | 3.17 | -4.1 | 16.04 | 51.04 | 35.82 | -1.60 | 86.23 | -111.24 | 5.58 | 0.0 | 0.0 | 103.36 | -54.41 | -44.32 | 58.38 | -46.85 | -49.39 |
| 23Q1 (15) | 0.41 | -1.05 | -7.19 | 10.62 | -5.43 | -36.29 | -11.62 | -84.15 | -155.57 | 5.58 | 0.0 | -40.5 | 226.70 | 9.94 | 40.15 | 109.83 | 5.21 | 15.25 |
| 22Q4 (14) | 0.42 | 0.41 | -8.86 | 11.23 | -1.32 | -33.19 | -6.31 | 10.24 | -158.1 | 5.58 | 0.0 | -74.89 | 206.21 | -2.09 | 32.14 | 104.39 | 3.58 | 11.46 |
| 22Q3 (13) | 0.42 | -6.44 | -7.66 | 11.38 | -3.64 | -30.82 | -7.03 | -149.37 | -145.62 | 5.58 | 0.0 | -61.11 | 210.61 | 13.45 | 30.94 | 100.78 | -12.63 | -3.67 |
| 22Q2 (12) | 0.44 | -0.16 | 1.23 | 11.81 | -29.15 | -25.82 | 14.24 | -31.9 | 29.34 | 5.58 | -40.5 | -64.8 | 185.64 | 14.76 | 5.15 | 115.35 | 21.04 | -3.39 |
| 22Q1 (11) | 0.45 | -2.84 | 1.92 | 16.67 | -0.83 | 9.31 | 20.91 | 92.54 | 27.89 | 9.37 | -57.79 | -21.54 | 161.76 | 3.66 | 6.68 | 95.30 | 1.75 | -9.24 |
| 21Q4 (10) | 0.46 | 1.73 | 1.39 | 16.81 | 2.19 | 2.75 | 10.86 | -29.53 | -25.97 | 22.20 | 54.87 | 67.15 | 156.05 | -2.98 | 3.24 | 93.66 | -10.48 | -13.01 |
| 21Q3 (9) | 0.45 | 2.57 | -2.85 | 16.45 | 3.33 | -7.22 | 15.41 | 39.96 | -3.39 | 14.34 | -9.5 | 39.31 | 160.84 | -8.9 | 9.54 | 104.62 | -12.38 | 2.35 |
| 21Q2 (8) | 0.44 | 0.53 | -10.5 | 15.92 | 4.39 | -13.57 | 11.01 | -32.66 | -6.62 | 15.84 | 32.62 | 24.53 | 176.55 | 16.43 | 29.27 | 119.40 | 13.71 | 34.13 |
| 21Q1 (7) | 0.44 | -3.34 | -9.91 | 15.25 | -6.78 | -15.32 | 16.35 | 11.45 | 17.97 | 11.95 | -10.08 | -51.1 | 151.63 | 0.32 | 27.32 | 105.00 | -2.48 | 43.58 |
| 20Q4 (6) | 0.45 | -2.52 | -8.23 | 16.36 | -7.73 | -11.04 | 14.67 | -8.03 | 374.76 | 13.28 | 29.08 | -90.33 | 151.15 | 2.94 | 14.65 | 107.67 | 5.33 | 23.72 |
| 20Q3 (5) | 0.46 | -5.51 | -5.93 | 17.73 | -3.75 | 0.28 | 15.95 | 35.28 | 49.07 | 10.29 | -19.1 | -66.35 | 146.83 | 7.51 | 35.95 | 102.22 | 14.83 | 63.19 |
| 20Q2 (4) | 0.49 | 1.2 | 0.0 | 18.42 | 2.28 | 0.0 | 11.79 | -14.94 | 0.0 | 12.72 | -47.92 | 0.0 | 136.57 | 14.68 | 0.0 | 89.02 | 21.73 | 0.0 |
| 20Q1 (3) | 0.48 | -1.54 | 0.0 | 18.01 | -2.07 | 0.0 | 13.86 | 348.54 | 0.0 | 24.43 | -82.21 | 0.0 | 119.09 | -9.67 | 0.0 | 73.13 | -15.97 | 0.0 |
| 19Q4 (2) | 0.49 | -0.08 | 0.0 | 18.39 | 4.02 | 0.0 | 3.09 | -71.12 | 0.0 | 137.33 | 349.09 | 0.0 | 131.84 | 22.07 | 0.0 | 87.03 | 38.94 | 0.0 |
| 19Q3 (1) | 0.49 | 0.0 | 0.0 | 17.68 | 0.0 | 0.0 | 10.70 | 0.0 | 0.0 | 30.58 | 0.0 | 0.0 | 108.00 | 0.0 | 0.0 | 62.64 | 0.0 | 0.0 |
