- 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) | 0.73 | -1.38 | 1222.53 | -6.2 | 6718.88 | -13.33 | 2.54 | -30.98 | 2.51 | -21.25 | 133.00 | -5.05 | 80.42 | -0.43 |
| 2022 (9) | 0.74 | -1.53 | 1303.31 | 7.37 | 7752.32 | -0.43 | 3.68 | -52.88 | 3.19 | 16.51 | 140.07 | 3.56 | 80.77 | -5.77 |
| 2021 (8) | 0.75 | 4.82 | 1213.84 | 36.31 | 7785.73 | 27.66 | 7.81 | 27.41 | 2.74 | 19.3 | 135.25 | 0.17 | 85.72 | -7.49 |
| 2020 (7) | 0.72 | -0.61 | 890.49 | 2.01 | 6098.86 | 15.6 | 6.13 | 36.53 | 2.30 | 102.02 | 135.02 | 2.9 | 92.66 | 8.07 |
| 2019 (6) | 0.72 | 0.26 | 872.97 | 14.8 | 5276.01 | -3.22 | 4.49 | -4.47 | 1.14 | -36.58 | 131.22 | -8.3 | 85.74 | -4.97 |
| 2018 (5) | 0.72 | 1.67 | 760.41 | 8.6 | 5451.28 | 2.37 | 4.70 | -19.24 | 1.79 | 80.85 | 143.10 | 3.19 | 90.22 | 2.29 |
| 2017 (4) | 0.71 | -1.43 | 700.17 | -4.35 | 5325.1 | -0.82 | 5.82 | 9.81 | 0.99 | 1.27 | 138.67 | 2.6 | 88.20 | -4.14 |
| 2016 (3) | 0.72 | -1.53 | 732.05 | 2.02 | 5369.19 | 4.15 | 5.30 | -9.71 | 0.98 | -56.29 | 135.15 | -8.87 | 92.01 | -7.58 |
| 2015 (2) | 0.73 | 1.6 | 717.58 | 17.69 | 5155.36 | 13.94 | 5.87 | -14.31 | 2.24 | 56.48 | 148.31 | 1.65 | 99.56 | 3.9 |
| 2014 (1) | 0.72 | 2.02 | 609.73 | 19.38 | 4524.72 | 11.38 | 6.85 | -8.05 | 1.43 | 0 | 145.90 | 10.1 | 95.82 | 4.66 |
| 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) | 0.79 | 4.06 | 6.94 | 1470.21 | 5.05 | 22.64 | 2.13 | 1.43 | -0.47 | 9.68 | -36.99 | -53.92 | 122.03 | -5.71 | -12.6 | 75.85 | 1.36 | -9.06 |
| 24Q2 (19) | 0.76 | 3.69 | 4.39 | 1399.59 | 9.56 | 30.06 | 2.10 | -10.26 | -38.95 | 15.36 | 113.79 | 29.29 | 129.42 | 0.67 | -6.31 | 74.83 | 3.03 | -5.9 |
| 24Q1 (18) | 0.73 | -0.18 | 2.91 | 1277.41 | 4.49 | 12.82 | 2.34 | -21.74 | 50.97 | 7.19 | 24.02 | -83.16 | 128.56 | -3.34 | -10.78 | 72.63 | -9.69 | -9.27 |
| 23Q4 (17) | 0.73 | -0.71 | -1.38 | 1222.53 | 1.98 | -6.2 | 2.99 | 39.72 | 54.92 | 5.79 | -72.42 | -75.63 | 133.00 | -4.74 | -5.05 | 80.42 | -3.58 | -0.43 |
| 23Q3 (16) | 0.74 | 1.57 | -3.6 | 1198.8 | 11.4 | -21.44 | 2.14 | -37.79 | -36.12 | 21.01 | 76.78 | 62.87 | 139.62 | 1.07 | 3.36 | 83.41 | 4.89 | 13.89 |
| 23Q2 (15) | 0.72 | 2.21 | -6.49 | 1076.12 | -4.95 | -26.05 | 3.44 | 121.94 | -30.65 | 11.88 | -72.15 | -16.24 | 138.14 | -4.14 | 1.4 | 79.52 | -0.66 | 0.39 |
| 23Q1 (14) | 0.71 | -4.33 | -6.55 | 1132.21 | -13.13 | -19.58 | 1.55 | -19.69 | -79.33 | 42.67 | 79.41 | 265.86 | 144.10 | 2.88 | 4.16 | 80.05 | -0.89 | -7.27 |
| 22Q4 (13) | 0.74 | -2.95 | -1.53 | 1303.31 | -14.59 | 7.37 | 1.93 | -42.39 | -71.02 | 23.78 | 84.36 | 104.36 | 140.07 | 3.69 | 3.56 | 80.77 | 10.28 | -5.77 |
| 22Q3 (12) | 0.76 | -1.47 | -0.87 | 1525.98 | 4.86 | 21.49 | 3.35 | -32.46 | -58.69 | 12.90 | -9.08 | 62.06 | 135.08 | -0.84 | 5.42 | 73.24 | -7.54 | -8.68 |
| 22Q2 (11) | 0.77 | 2.15 | 0.1 | 1455.22 | 3.36 | 20.27 | 4.96 | -33.87 | -43.89 | 14.19 | 21.65 | 84.69 | 136.23 | -1.53 | 7.5 | 79.21 | -8.25 | -7.14 |
| 22Q1 (10) | 0.76 | 0.81 | 1.38 | 1407.94 | 15.99 | 30.99 | 7.50 | 12.61 | -3.47 | 11.66 | 0.22 | 20.82 | 138.34 | 2.28 | 4.11 | 86.33 | 0.71 | -3.08 |
| 21Q4 (9) | 0.75 | -2.3 | 4.82 | 1213.84 | -3.36 | 36.31 | 6.66 | -17.88 | -4.45 | 11.64 | 46.2 | 30.27 | 135.25 | 5.56 | 0.17 | 85.72 | 6.88 | -7.49 |
| 21Q3 (8) | 0.77 | -0.5 | 6.03 | 1256.08 | 3.81 | 46.08 | 8.11 | -8.26 | 6.71 | 7.96 | 3.62 | -27.11 | 128.13 | 1.11 | -8.77 | 80.20 | -5.98 | -17.93 |
| 21Q2 (7) | 0.77 | 3.45 | 5.13 | 1209.96 | 12.57 | 32.64 | 8.84 | 13.77 | 42.81 | 7.68 | -20.42 | -12.0 | 126.72 | -4.64 | -5.32 | 85.30 | -4.23 | -1.63 |
| 21Q1 (6) | 0.75 | 4.23 | 1.75 | 1074.85 | 20.7 | 22.9 | 7.77 | 11.48 | 75.79 | 9.65 | 8.06 | -3.54 | 132.88 | -1.58 | -0.55 | 89.07 | -3.87 | 9.62 |
| 20Q4 (5) | 0.72 | -1.17 | -0.61 | 890.49 | 3.56 | 8.87 | 6.97 | -8.29 | 50.87 | 8.93 | -18.2 | 111.41 | 135.02 | -3.86 | 2.9 | 92.66 | -5.18 | 8.07 |
| 20Q3 (4) | 0.73 | -1.34 | 0.0 | 859.85 | -5.74 | 0.0 | 7.60 | 22.78 | 0.0 | 10.92 | 25.09 | 0.0 | 140.44 | 4.93 | 0.0 | 97.72 | 12.7 | 0.0 |
| 20Q2 (3) | 0.74 | 0.12 | 0.0 | 912.18 | 4.3 | 0.0 | 6.19 | 40.05 | 0.0 | 8.73 | -12.77 | 0.0 | 133.84 | 0.16 | 0.0 | 86.71 | 6.72 | 0.0 |
| 20Q1 (2) | 0.74 | 1.81 | 0.0 | 874.59 | 6.93 | 0.0 | 4.42 | -4.33 | 0.0 | 10.01 | 136.84 | 0.0 | 133.62 | 1.83 | 0.0 | 81.25 | -5.24 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | 817.94 | 0.0 | 0.0 | 4.62 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 131.22 | 0.0 | 0.0 | 85.74 | 0.0 | 0.0 |
