- 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) | 0.31 | -10.74 | 12.21 | -32.24 | 70.28 | -3.88 | 33.24 | -0.39 | 0.29 | 83.22 | 265.33 | 19.79 | 144.89 | 15.54 |
| 2022 (9) | 0.35 | -19.48 | 18.02 | -33.21 | 73.12 | -6.32 | 33.37 | -2.63 | 0.16 | -83.01 | 221.50 | 26.75 | 125.40 | 50.54 |
| 2021 (8) | 0.43 | -9.15 | 26.98 | -22.23 | 78.05 | -3.46 | 34.27 | 45.89 | 0.94 | -19.23 | 174.76 | 16.56 | 83.30 | 5.62 |
| 2020 (7) | 0.48 | -0.44 | 34.69 | -2.17 | 80.85 | -1.31 | 23.49 | 53.33 | 1.16 | 179.47 | 149.93 | 26.0 | 78.87 | 19.95 |
| 2019 (6) | 0.48 | 1.61 | 35.46 | 5.88 | 81.92 | 9.02 | 15.32 | -4.55 | 0.42 | -25.59 | 118.99 | -1.82 | 65.75 | -2.65 |
| 2018 (5) | 0.47 | 4.34 | 33.49 | 6.22 | 75.14 | 13.45 | 16.05 | 21.5 | 0.56 | 273.7 | 121.19 | 4.17 | 67.54 | 4.45 |
| 2017 (4) | 0.45 | 10.69 | 31.53 | 27.29 | 66.23 | 6.98 | 13.21 | -34.7 | 0.15 | -74.66 | 116.34 | -20.29 | 64.66 | -21.46 |
| 2016 (3) | 0.41 | 22.2 | 24.77 | 64.26 | 61.91 | 2.6 | 20.23 | -59.01 | 0.59 | 9.3 | 145.95 | -31.91 | 82.33 | -36.97 |
| 2015 (2) | 0.34 | 4.2 | 15.08 | 33.33 | 60.34 | 3.55 | 49.35 | -0.96 | 0.54 | 180.16 | 214.35 | 3.9 | 130.62 | -3.99 |
| 2014 (1) | 0.32 | 2.35 | 11.31 | 5.41 | 58.27 | 15.11 | 49.83 | 30.34 | 0.19 | 0 | 206.30 | -6.61 | 136.05 | -4.07 |
| 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) | 0.30 | -6.17 | -8.36 | 13.81 | 37.41 | 1.92 | 45.86 | -41.8 | 15.46 | 1.89 | 112.34 | 89.45 | 269.64 | 14.42 | 5.52 | 142.13 | 10.18 | 5.32 |
| 24Q2 (19) | 0.32 | -6.23 | -11.43 | 10.05 | 8.3 | -15.62 | 78.80 | 58.46 | 123.61 | 0.89 | -1.19 | -25.1 | 235.65 | -0.4 | 6.02 | 129.00 | 3.76 | 5.17 |
| 24Q1 (18) | 0.34 | 8.45 | -6.87 | 9.28 | -24.0 | -30.33 | 49.73 | 62.94 | 80.31 | 0.90 | -22.01 | -36.09 | 236.59 | -10.83 | 10.56 | 124.32 | -14.2 | 8.46 |
| 23Q4 (17) | 0.31 | -3.96 | -10.74 | 12.21 | -9.89 | -32.24 | 30.52 | -23.16 | 159.97 | 1.16 | 15.79 | -26.55 | 265.33 | 3.83 | 19.79 | 144.89 | 7.37 | 15.54 |
| 23Q3 (16) | 0.33 | -9.31 | -19.22 | 13.55 | 13.77 | -37.44 | 39.72 | 12.71 | 17.62 | 1.00 | -16.05 | -26.72 | 255.54 | 14.97 | 36.69 | 134.95 | 10.02 | 40.08 |
| 23Q2 (15) | 0.36 | -1.4 | -19.62 | 11.91 | -10.59 | -56.39 | 35.24 | 27.77 | -32.03 | 1.19 | -15.69 | -65.32 | 222.26 | 3.86 | 15.33 | 122.66 | 7.01 | 14.3 |
| 23Q1 (14) | 0.36 | 3.94 | -13.13 | 13.32 | -26.08 | -50.3 | 27.58 | 134.92 | -39.86 | 1.41 | -10.38 | -66.25 | 213.99 | -3.39 | 6.43 | 114.62 | -8.6 | 16.54 |
| 22Q4 (13) | 0.35 | -13.08 | -19.48 | 18.02 | -16.81 | -33.21 | 11.74 | -65.24 | -68.64 | 1.58 | 15.52 | -52.46 | 221.50 | 18.48 | 26.75 | 125.40 | 30.16 | 50.54 |
| 22Q3 (12) | 0.40 | -9.77 | -10.98 | 21.66 | -20.69 | -27.29 | 33.77 | -34.87 | 0.57 | 1.36 | -60.26 | -65.44 | 186.95 | -2.99 | 14.04 | 96.34 | -10.22 | 25.02 |
| 22Q2 (11) | 0.45 | 6.56 | 4.23 | 27.31 | 1.9 | 1.75 | 51.85 | 13.06 | 41.82 | 3.43 | -17.97 | -6.16 | 192.71 | -4.15 | 11.78 | 107.31 | 9.11 | 31.23 |
| 22Q1 (10) | 0.42 | -3.66 | -1.78 | 26.8 | -0.67 | -2.69 | 45.86 | 22.49 | 54.15 | 4.19 | 26.26 | -25.27 | 201.06 | 15.05 | 16.03 | 98.35 | 18.07 | 22.72 |
| 21Q4 (9) | 0.43 | -3.91 | -9.15 | 26.98 | -9.43 | -22.23 | 37.44 | 11.49 | 51.33 | 3.32 | -16.02 | -30.23 | 174.76 | 6.61 | 16.56 | 83.30 | 8.1 | 5.62 |
| 21Q3 (8) | 0.45 | 5.65 | -5.71 | 29.79 | 10.99 | -16.53 | 33.58 | -8.15 | 34.59 | 3.95 | 7.89 | 8.19 | 163.93 | -4.91 | 21.42 | 77.06 | -5.76 | 18.54 |
| 21Q2 (7) | 0.43 | 0.42 | -13.39 | 26.84 | -2.54 | -9.63 | 36.56 | 22.89 | 66.33 | 3.66 | -34.68 | 9.53 | 172.40 | -0.51 | 35.32 | 81.77 | 2.03 | 31.21 |
| 21Q1 (6) | 0.43 | -10.89 | -7.18 | 27.54 | -20.61 | -13.18 | 29.75 | 20.25 | 30.6 | 5.60 | 17.88 | 1247.75 | 173.29 | 15.58 | 37.58 | 80.14 | 1.61 | 19.72 |
| 20Q4 (5) | 0.48 | -0.27 | -0.44 | 34.69 | -2.8 | -2.17 | 24.74 | -0.84 | 34.24 | 4.75 | 30.23 | 267.11 | 149.93 | 11.05 | 25.15 | 78.87 | 21.32 | 19.95 |
| 20Q3 (4) | 0.48 | -2.95 | 0.0 | 35.69 | 20.17 | 0.0 | 24.95 | 13.51 | 0.0 | 3.65 | 9.23 | 0.0 | 135.01 | 5.97 | 0.0 | 65.01 | 4.32 | 0.0 |
| 20Q2 (3) | 0.49 | 7.62 | 0.0 | 29.7 | -6.37 | 0.0 | 21.98 | -3.51 | 0.0 | 3.34 | 703.77 | 0.0 | 127.40 | 1.14 | 0.0 | 62.32 | -6.9 | 0.0 |
| 20Q1 (2) | 0.46 | -4.41 | 0.0 | 31.72 | -10.55 | 0.0 | 22.78 | 23.6 | 0.0 | 0.42 | -67.89 | 0.0 | 125.96 | 5.14 | 0.0 | 66.94 | 1.81 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 35.46 | 0.0 | 0.0 | 18.43 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 119.80 | 0.0 | 0.0 | 65.75 | 0.0 | 0.0 |
