- 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) | 0.48 | -0.1 | 24.18 | -3.55 | 35.09 | -10.67 | 13.00 | -53.57 | 1.75 | -4.68 | 209.54 | -18.23 | 192.84 | -17.61 |
| 2022 (9) | 0.48 | -6.98 | 25.07 | -16.1 | 39.28 | -18.66 | 28.00 | -25.98 | 1.83 | -3.36 | 256.24 | 20.6 | 234.05 | 22.58 |
| 2021 (8) | 0.51 | 6.59 | 29.88 | 36.5 | 48.29 | 0.44 | 37.83 | -11.51 | 1.89 | 13.83 | 212.47 | -15.8 | 190.94 | -14.93 |
| 2020 (7) | 0.48 | -2.11 | 21.89 | 10.84 | 48.08 | 21.51 | 42.75 | 151.77 | 1.66 | -43.74 | 252.34 | -15.73 | 224.46 | -17.77 |
| 2019 (6) | 0.49 | 5.72 | 19.75 | 9.36 | 39.57 | -6.21 | 16.98 | -11.1 | 2.96 | -20.45 | 299.43 | -1.32 | 272.95 | 0.01 |
| 2018 (5) | 0.47 | 7.02 | 18.06 | -4.34 | 42.19 | 4.95 | 19.10 | -35.56 | 3.72 | 35.12 | 303.42 | -19.71 | 272.92 | -20.21 |
| 2017 (4) | 0.44 | 19.98 | 18.88 | 72.58 | 40.2 | -2.83 | 29.64 | -42.58 | 2.75 | 176.15 | 377.92 | -7.91 | 342.05 | -9.74 |
| 2016 (3) | 0.36 | 1.76 | 10.94 | 0.0 | 41.37 | -5.93 | 51.62 | 60.61 | 1.00 | -48.02 | 410.37 | -1.73 | 378.97 | -0.8 |
| 2015 (2) | 0.36 | 6.22 | 10.94 | 8.75 | 43.98 | 7.85 | 32.14 | 16.53 | 1.92 | -14.16 | 417.60 | -7.69 | 382.04 | -8.52 |
| 2014 (1) | 0.34 | -3.53 | 10.06 | -4.46 | 40.78 | -16.78 | 27.58 | 26.28 | 2.23 | 0 | 452.37 | 12.58 | 417.63 | 12.53 |
| 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 | -6.06 | -7.47 | 21.25 | 2.76 | -13.55 | 11.62 | -45.06 | -31.12 | 9.09 | 79.8 | 89.3 | 250.11 | 13.79 | 22.17 | 227.95 | 12.24 | 22.02 |
| 24Q2 (19) | 0.47 | 6.82 | -6.94 | 20.68 | -8.33 | -7.26 | 21.15 | -15.33 | -30.38 | 5.06 | 30.5 | 97.19 | 219.80 | -16.32 | 21.98 | 203.09 | -15.52 | 21.97 |
| 24Q1 (18) | 0.44 | -7.03 | 0.05 | 22.56 | -6.7 | -0.79 | 24.98 | 607.65 | 945.19 | 3.87 | -90.88 | -94.01 | 262.66 | 25.35 | -3.21 | 240.40 | 24.66 | -3.39 |
| 23Q4 (17) | 0.48 | -0.81 | -0.1 | 24.18 | -1.63 | -3.55 | 3.53 | -79.08 | -42.04 | 42.50 | 785.0 | 14.42 | 209.54 | 2.35 | -18.23 | 192.84 | 3.22 | -17.61 |
| 23Q3 (16) | 0.48 | -5.53 | -3.27 | 24.58 | 10.22 | -13.33 | 16.87 | -44.47 | -64.06 | 4.80 | 87.29 | 10.77 | 204.73 | 13.61 | -17.95 | 186.82 | 12.2 | -17.22 |
| 23Q2 (15) | 0.51 | 14.83 | -3.44 | 22.3 | -1.93 | -15.14 | 30.38 | 1171.13 | -10.17 | 2.56 | -96.04 | -54.82 | 180.20 | -33.6 | -6.81 | 166.51 | -33.08 | -4.76 |
| 23Q1 (14) | 0.44 | -7.17 | -10.8 | 22.74 | -9.29 | -23.79 | 2.39 | -60.76 | -92.34 | 64.71 | 74.21 | 704.6 | 271.37 | 5.9 | 20.25 | 248.83 | 6.31 | 23.1 |
| 22Q4 (13) | 0.48 | -3.95 | -6.98 | 25.07 | -11.6 | -16.1 | 6.09 | -87.03 | -79.61 | 37.14 | 756.76 | 458.76 | 256.24 | 2.69 | 20.6 | 234.05 | 3.7 | 22.58 |
| 22Q3 (12) | 0.50 | -5.7 | -3.84 | 28.36 | 7.91 | -4.48 | 46.94 | 38.79 | 56.36 | 4.34 | -23.62 | -51.1 | 249.52 | 29.04 | 14.35 | 225.69 | 29.09 | 15.73 |
| 22Q2 (11) | 0.53 | 6.08 | -2.31 | 26.28 | -11.93 | 9.23 | 33.82 | 8.33 | 31.34 | 5.68 | -29.42 | -65.95 | 193.36 | -14.32 | -9.31 | 174.83 | -13.51 | -8.61 |
| 22Q1 (10) | 0.50 | -3.19 | 6.11 | 29.84 | -0.13 | 36.94 | 31.22 | 4.52 | -54.56 | 8.04 | 20.98 | 40.25 | 225.68 | 6.22 | -17.9 | 202.13 | 5.86 | -17.49 |
| 21Q4 (9) | 0.51 | -0.71 | 6.59 | 29.88 | 0.64 | 36.5 | 29.87 | -0.5 | -52.62 | 6.65 | -25.02 | 14.11 | 212.47 | -2.63 | -15.8 | 190.94 | -2.09 | -14.93 |
| 21Q3 (8) | 0.52 | -4.2 | 7.49 | 29.69 | 23.4 | 38.67 | 30.02 | 16.58 | -48.32 | 8.87 | -46.81 | 78.78 | 218.21 | 2.35 | -13.13 | 195.01 | 1.94 | -12.9 |
| 21Q2 (7) | 0.54 | 15.23 | 13.68 | 24.06 | 10.42 | 34.19 | 25.75 | -62.52 | -47.26 | 16.67 | 190.67 | 291.67 | 213.21 | -22.44 | -18.38 | 191.30 | -21.92 | -19.81 |
| 21Q1 (6) | 0.47 | -2.75 | -1.16 | 21.79 | -0.46 | 10.22 | 68.71 | 8.99 | 618.72 | 5.73 | -1.57 | -77.64 | 274.90 | 8.94 | -17.48 | 244.99 | 9.15 | -18.92 |
| 20Q4 (5) | 0.48 | 0.12 | -2.11 | 21.89 | 2.24 | 10.84 | 63.04 | 8.52 | 195.41 | 5.83 | 17.48 | -38.83 | 252.34 | 0.45 | -15.73 | 224.46 | 0.25 | -17.77 |
| 20Q3 (4) | 0.48 | 1.32 | 0.0 | 21.41 | 19.41 | 0.0 | 58.09 | 18.99 | 0.0 | 4.96 | 16.53 | 0.0 | 251.20 | -3.83 | 0.0 | 223.89 | -6.15 | 0.0 |
| 20Q2 (3) | 0.48 | 0.19 | 0.0 | 17.93 | -9.31 | 0.0 | 48.82 | 410.67 | 0.0 | 4.26 | -83.4 | 0.0 | 261.21 | -21.59 | 0.0 | 238.55 | -21.05 | 0.0 |
| 20Q1 (2) | 0.47 | -3.69 | 0.0 | 19.77 | 0.1 | 0.0 | 9.56 | -55.2 | 0.0 | 25.64 | 169.23 | 0.0 | 333.14 | 11.26 | 0.0 | 302.17 | 10.71 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 19.75 | 0.0 | 0.0 | 21.34 | 0.0 | 0.0 | 9.52 | 0.0 | 0.0 | 299.43 | 0.0 | 0.0 | 272.95 | 0.0 | 0.0 |
