- 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) | 0.36 | -19.83 | 1.37 | -6.8 | 8.08 | -28.56 | 10.92 | -74.04 | 3.60 | 223.21 | 239.90 | 26.91 | 205.39 | 37.99 |
| 2022 (9) | 0.45 | -7.07 | 1.47 | -21.39 | 11.31 | 22.93 | 42.06 | 46.55 | 1.11 | -45.9 | 189.03 | 0.16 | 148.84 | -5.02 |
| 2021 (8) | 0.49 | 14.7 | 1.87 | -6.03 | 9.2 | 76.25 | 28.70 | 43.36 | 2.06 | -46.05 | 188.72 | -20.76 | 156.70 | -25.54 |
| 2020 (7) | 0.42 | -3.6 | 1.99 | -15.68 | 5.22 | 10.83 | 20.02 | -27.62 | 3.82 | 86.61 | 238.17 | -16.77 | 210.46 | -20.05 |
| 2019 (6) | 0.44 | -8.7 | 2.36 | -20.27 | 4.71 | 3.52 | 27.66 | 11.35 | 2.05 | -67.42 | 286.15 | -22.54 | 263.25 | -19.52 |
| 2018 (5) | 0.48 | 16.51 | 2.96 | 104.14 | 4.55 | -27.2 | 24.84 | -95.42 | 6.28 | 237.64 | 369.43 | 26.1 | 327.08 | 43.12 |
| 2017 (4) | 0.41 | 58.17 | 1.45 | 0 | 6.25 | 8.32 | 542.92 | -82.79 | 1.86 | 0 | 292.96 | -12.32 | 228.54 | -23.81 |
| 2016 (3) | 0.26 | -17.47 | 0 | 0 | 5.77 | -15.15 | 3155.47 | -46.7 | 0.00 | 0 | 334.12 | 21.72 | 299.95 | 18.49 |
| 2015 (2) | 0.32 | -1.86 | 0 | 0 | 6.8 | 32.55 | 5919.95 | -13.49 | 0.00 | 0 | 274.50 | 4.21 | 253.14 | 7.12 |
| 2014 (1) | 0.32 | 4.61 | 0 | 0 | 5.13 | 26.35 | 6843.17 | 8.71 | 0.00 | 0 | 263.42 | 0.42 | 236.31 | -0.08 |
| 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) | 0.38 | -6.21 | 7.82 | 1.19 | -9.85 | -14.39 | 15.36 | -60.2 | 87.32 | 10.90 | 152.23 | -49.3 | 209.08 | 4.36 | -18.26 | 176.42 | 3.87 | -17.0 |
| 24Q2 (19) | 0.41 | 5.79 | -2.31 | 1.32 | -2.22 | -7.04 | 38.59 | 99.64 | 122.16 | 4.32 | -54.69 | -44.35 | 200.34 | -7.46 | 0.87 | 169.84 | -5.21 | 5.69 |
| 24Q1 (18) | 0.38 | 6.09 | -5.24 | 1.35 | -1.46 | -6.25 | 19.33 | 1331.85 | 19.62 | 9.54 | -55.64 | -14.58 | 216.50 | -9.75 | 0.6 | 179.18 | -12.76 | 1.55 |
| 23Q4 (17) | 0.36 | 2.44 | -19.83 | 1.37 | -1.44 | -6.8 | 1.35 | -83.54 | -94.45 | 21.50 | 0.0 | 182.48 | 239.90 | -6.22 | 26.91 | 205.39 | -3.37 | 37.99 |
| 23Q3 (16) | 0.35 | -15.03 | -24.12 | 1.39 | -2.11 | -7.33 | 8.20 | -52.79 | -86.87 | 21.50 | 176.89 | 606.43 | 255.80 | 28.79 | 41.35 | 212.56 | 32.28 | 50.84 |
| 23Q2 (15) | 0.42 | 2.62 | -21.15 | 1.42 | -1.39 | -14.46 | 17.37 | 7.49 | -64.09 | 7.76 | -30.47 | 85.35 | 198.62 | -7.7 | 25.77 | 160.69 | -8.93 | 37.11 |
| 23Q1 (14) | 0.40 | -10.25 | -12.89 | 1.44 | -2.04 | -21.31 | 16.16 | -33.55 | -49.89 | 11.17 | 46.72 | 43.66 | 215.20 | 13.84 | 9.01 | 176.45 | 18.55 | 14.35 |
| 22Q4 (13) | 0.45 | -3.05 | -7.07 | 1.47 | -2.0 | -21.39 | 24.32 | -61.05 | -43.15 | 7.61 | 150.08 | 30.48 | 189.03 | 4.45 | 0.16 | 148.84 | 5.62 | -5.02 |
| 22Q3 (12) | 0.47 | -11.7 | -3.92 | 1.5 | -9.64 | -21.05 | 62.44 | 29.09 | 67.26 | 3.04 | -27.35 | -52.13 | 180.97 | 14.6 | -3.87 | 140.92 | 20.24 | -3.77 |
| 22Q2 (11) | 0.53 | 13.37 | 16.78 | 1.66 | -9.29 | -13.99 | 48.37 | 49.98 | 134.35 | 4.19 | -46.1 | -62.97 | 157.92 | -20.01 | -26.89 | 117.20 | -24.05 | -29.15 |
| 22Q1 (10) | 0.46 | -4.25 | 2.52 | 1.83 | -2.14 | -6.63 | 32.25 | -24.61 | 109.42 | 7.77 | 33.25 | -53.53 | 197.42 | 4.61 | -9.47 | 154.31 | -1.53 | -11.76 |
| 21Q4 (9) | 0.49 | 0.23 | 14.7 | 1.87 | -1.58 | -6.03 | 42.78 | 14.6 | 96.69 | 5.83 | -8.24 | -62.57 | 188.72 | 0.24 | -20.76 | 156.70 | 7.01 | -25.54 |
| 21Q3 (8) | 0.48 | 7.34 | 18.89 | 1.9 | -1.55 | -5.94 | 37.33 | 80.86 | 149.2 | 6.36 | -43.8 | -69.89 | 188.26 | -12.84 | -30.32 | 146.44 | -11.47 | -39.56 |
| 21Q2 (7) | 0.45 | -0.49 | -0.33 | 1.93 | -1.53 | 0.0 | 20.64 | 34.03 | -19.91 | 11.31 | -32.37 | -12.08 | 215.99 | -0.96 | 0.11 | 165.42 | -5.4 | -16.69 |
| 21Q1 (6) | 0.45 | 7.14 | 10.86 | 1.96 | -1.51 | 0.0 | 15.40 | -29.2 | -15.98 | 16.73 | 7.34 | 10.95 | 218.08 | -8.44 | -21.43 | 174.87 | -16.91 | -31.1 |
| 20Q4 (5) | 0.42 | 3.88 | -3.6 | 1.99 | -1.49 | -15.68 | 21.75 | 45.19 | 57.38 | 15.58 | -26.18 | -10.76 | 238.17 | -11.85 | -16.77 | 210.46 | -13.13 | -20.05 |
| 20Q3 (4) | 0.41 | -10.01 | 0.0 | 2.02 | 4.66 | 0.0 | 14.98 | -41.87 | 0.0 | 21.11 | 64.08 | 0.0 | 270.18 | 25.23 | 0.0 | 242.28 | 22.02 | 0.0 |
| 20Q2 (3) | 0.45 | 10.69 | 0.0 | 1.93 | -1.53 | 0.0 | 25.77 | 40.59 | 0.0 | 12.87 | -14.66 | 0.0 | 215.75 | -22.27 | 0.0 | 198.56 | -21.76 | 0.0 |
| 20Q1 (2) | 0.41 | -6.84 | 0.0 | 1.96 | -16.95 | 0.0 | 18.33 | 32.63 | 0.0 | 15.08 | -13.66 | 0.0 | 277.56 | -3.0 | 0.0 | 253.79 | -3.59 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 2.36 | 0.0 | 0.0 | 13.82 | 0.0 | 0.0 | 17.46 | 0.0 | 0.0 | 286.15 | 0.0 | 0.0 | 263.25 | 0.0 | 0.0 |
