- 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) | 0.45 | -19.38 | 35.61 | 6.2 | 50.78 | 13.0 | 14.38 | -38.23 | 3.51 | 3.29 | 251.08 | 19.27 | 182.07 | 27.54 |
| 2022 (9) | 0.56 | 7.37 | 33.53 | 4.13 | 44.94 | 43.99 | 23.28 | 29.62 | 3.40 | -60.2 | 210.52 | 19.07 | 142.75 | 20.97 |
| 2021 (8) | 0.52 | -4.57 | 32.2 | 44.52 | 31.21 | 24.19 | 17.96 | -4.21 | 8.53 | 121.42 | 176.80 | -4.24 | 118.00 | -7.06 |
| 2020 (7) | 0.55 | -9.84 | 22.28 | 22.96 | 25.13 | 5.81 | 18.75 | 133.79 | 3.85 | -31.96 | 184.63 | 38.86 | 126.97 | 91.57 |
| 2019 (6) | 0.61 | -3.3 | 18.12 | -9.81 | 23.75 | 45.26 | 8.02 | 445.58 | 5.67 | -93.54 | 132.96 | -33.87 | 66.28 | -41.46 |
| 2018 (5) | 0.63 | 5.16 | 20.09 | 10.14 | 16.35 | -7.05 | 1.47 | 40.0 | 87.74 | 10.24 | 201.05 | 70.89 | 113.22 | 115.86 |
| 2017 (4) | 0.60 | -10.94 | 18.24 | -10.37 | 17.59 | -16.44 | 1.05 | -51.61 | 79.59 | 83.15 | 117.65 | 2.7 | 52.45 | 13.01 |
| 2016 (3) | 0.67 | 2.08 | 20.35 | 7.27 | 21.05 | 8.9 | 2.17 | 50.69 | 43.45 | -46.89 | 114.56 | 22.47 | 46.41 | 18.97 |
| 2015 (2) | 0.66 | 11.37 | 18.97 | 84.53 | 19.33 | 3.7 | 1.44 | -43.53 | 81.82 | 305.29 | 93.54 | -42.53 | 39.01 | -49.36 |
| 2014 (1) | 0.59 | 4.12 | 10.28 | 29.63 | 18.64 | 11.42 | 2.55 | 14.86 | 20.19 | 0 | 162.75 | -11.41 | 77.03 | -21.28 |
| 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) | 0.42 | -0.77 | -17.48 | 51.92 | 33.13 | -4.03 | 20.21 | 21.38 | 55.1 | 11.05 | -12.82 | -54.77 | 314.91 | 13.06 | 54.94 | 232.62 | 18.37 | 60.99 |
| 24Q2 (19) | 0.43 | -4.34 | -15.03 | 39.0 | 9.55 | -10.26 | 16.65 | 19.27 | 61.34 | 12.67 | -7.56 | -47.74 | 278.54 | 30.62 | 41.96 | 196.52 | 38.24 | 47.24 |
| 24Q1 (18) | 0.45 | -1.35 | -19.47 | 35.6 | -0.03 | -17.23 | 13.96 | 15.37 | -38.2 | 13.71 | 9.26 | 26.11 | 213.24 | -15.07 | 11.59 | 142.16 | -21.92 | 4.85 |
| 23Q4 (17) | 0.45 | -11.88 | -19.38 | 35.61 | -34.18 | 6.2 | 12.10 | -7.14 | -38.01 | 12.55 | -48.64 | -9.71 | 251.08 | 23.53 | 19.27 | 182.07 | 26.01 | 27.54 |
| 23Q3 (16) | 0.51 | 2.16 | -2.65 | 54.1 | 24.48 | 90.69 | 13.03 | 26.26 | -40.2 | 24.43 | 0.74 | 108.74 | 203.25 | 3.59 | -2.85 | 144.49 | 8.26 | 5.83 |
| 23Q2 (15) | 0.50 | -9.33 | -7.48 | 43.46 | 1.05 | 16.23 | 10.32 | -54.32 | -63.06 | 24.25 | 123.08 | 104.82 | 196.21 | 2.67 | 1.2 | 133.47 | -1.56 | -2.24 |
| 23Q1 (14) | 0.56 | -1.24 | -0.07 | 43.01 | 28.27 | 13.45 | 22.59 | 15.73 | -14.2 | 10.87 | -21.78 | -38.24 | 191.10 | -9.22 | 3.01 | 135.58 | -5.02 | 7.81 |
| 22Q4 (13) | 0.56 | 6.42 | 7.37 | 33.53 | 18.19 | 4.13 | 19.52 | -10.42 | -6.56 | 13.90 | 18.75 | -1.89 | 210.52 | 0.63 | 19.07 | 142.75 | 4.56 | 20.97 |
| 22Q3 (12) | 0.53 | -2.9 | 5.87 | 28.37 | -24.12 | -5.75 | 21.79 | -22.01 | 43.26 | 11.70 | -1.15 | -75.41 | 209.21 | 7.9 | -14.38 | 136.53 | 0.0 | -17.76 |
| 22Q2 (11) | 0.54 | -2.07 | 18.77 | 37.39 | -1.37 | 75.21 | 27.94 | 6.11 | 39.84 | 11.84 | -32.73 | -73.93 | 193.89 | 4.52 | -12.38 | 136.53 | 8.56 | -12.46 |
| 22Q1 (10) | 0.56 | 6.11 | 35.8 | 37.91 | 17.73 | 170.59 | 26.33 | 26.04 | 122.38 | 17.60 | 24.25 | -59.03 | 185.51 | 4.93 | -19.49 | 125.76 | 6.58 | -27.91 |
| 21Q4 (9) | 0.52 | 4.93 | -4.57 | 32.2 | 6.98 | 44.52 | 20.89 | 37.34 | 846.07 | 14.17 | -70.23 | 180.37 | 176.80 | -27.64 | -4.24 | 118.00 | -28.92 | -7.06 |
| 21Q3 (8) | 0.50 | 8.93 | -8.29 | 30.1 | 41.05 | 39.87 | 15.21 | -23.87 | -74.29 | 47.59 | 4.78 | 841.84 | 244.34 | 10.42 | 45.5 | 166.02 | 6.45 | 79.23 |
| 21Q2 (7) | 0.46 | 11.97 | -25.54 | 21.34 | 52.32 | 4.51 | 19.98 | 68.75 | 11.43 | 45.42 | 5.72 | 218.01 | 221.29 | -3.96 | 64.97 | 155.96 | -10.6 | 131.88 |
| 21Q1 (6) | 0.41 | -25.44 | -33.28 | 14.01 | -37.12 | -19.06 | 11.84 | 522.86 | 258.79 | 42.97 | 750.28 | -63.89 | 230.41 | 24.8 | 89.58 | 174.45 | 37.39 | 229.65 |
| 20Q4 (5) | 0.55 | 0.85 | -9.84 | 22.28 | 3.53 | 22.96 | -2.80 | -104.73 | -148.36 | 5.05 | 0.0 | -85.66 | 184.63 | 9.94 | 38.86 | 126.97 | 37.07 | 91.57 |
| 20Q3 (4) | 0.54 | -11.57 | 0.0 | 21.52 | 5.39 | 0.0 | 59.16 | 229.95 | 0.0 | 5.05 | -64.62 | 0.0 | 167.93 | 25.19 | 0.0 | 92.63 | 37.72 | 0.0 |
| 20Q2 (3) | 0.62 | 0.34 | 0.0 | 20.42 | 17.97 | 0.0 | 17.93 | 443.33 | 0.0 | 14.28 | -88.0 | 0.0 | 134.14 | 10.37 | 0.0 | 67.26 | 27.1 | 0.0 |
| 20Q1 (2) | 0.61 | 0.76 | 0.0 | 17.31 | -4.47 | 0.0 | 3.30 | -43.01 | 0.0 | 119.00 | 237.59 | 0.0 | 121.54 | -8.59 | 0.0 | 52.92 | -20.16 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 18.12 | 0.0 | 0.0 | 5.79 | 0.0 | 0.0 | 35.25 | 0.0 | 0.0 | 132.96 | 0.0 | 0.0 | 66.28 | 0.0 | 0.0 |
