- 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) | 0.27 | -10.28 | 3.21 | -24.65 | 26.47 | -0.64 | 15.80 | -23.63 | 0.74 | -1.08 | 246.41 | 13.28 | 182.73 | 29.55 |
| 2022 (9) | 0.31 | -10.85 | 4.26 | -13.06 | 26.64 | 12.22 | 20.69 | 8.89 | 0.75 | -37.17 | 217.53 | 19.71 | 141.05 | 23.98 |
| 2021 (8) | 0.34 | 11.05 | 4.9 | 36.11 | 23.74 | 18.46 | 19.00 | 31.49 | 1.20 | -23.89 | 181.72 | -8.2 | 113.77 | -15.15 |
| 2020 (7) | 0.31 | -5.89 | 3.6 | -35.71 | 20.04 | -1.57 | 14.45 | 77.52 | 1.57 | -9.62 | 197.95 | 0.42 | 134.09 | -8.78 |
| 2019 (6) | 0.33 | -8.23 | 5.6 | -19.54 | 20.36 | -3.32 | 8.14 | -50.7 | 1.74 | 78.83 | 197.13 | 13.72 | 147.00 | 9.6 |
| 2018 (5) | 0.36 | -5.4 | 6.96 | 148.57 | 21.06 | 0.81 | 16.51 | -4.12 | 0.97 | 0 | 173.35 | -8.9 | 134.13 | -0.59 |
| 2017 (4) | 0.38 | -5.27 | 2.8 | -13.31 | 20.89 | 4.97 | 17.22 | -20.31 | 0.00 | 0 | 190.29 | 10.78 | 134.92 | 8.48 |
| 2016 (3) | 0.40 | 20.13 | 3.23 | -35.4 | 19.9 | -1.29 | 21.61 | -64.78 | 0.00 | 0 | 171.78 | 11.26 | 124.37 | 11.3 |
| 2015 (2) | 0.33 | 51.41 | 5.0 | 165.96 | 20.16 | -10.91 | 61.35 | -30.1 | 0.00 | 0 | 154.39 | -29.95 | 111.74 | -32.3 |
| 2014 (1) | 0.22 | -11.18 | 1.88 | -30.88 | 22.63 | 12.2 | 87.77 | 13.68 | 0.00 | 0 | 220.40 | 22.52 | 165.04 | 22.48 |
| 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) | 0.24 | -5.28 | -12.83 | 3.42 | 30.04 | 0.0 | 5.27 | -37.49 | -56.05 | 13.88 | 162.5 | 189.57 | 267.63 | 5.11 | 11.45 | 190.06 | 4.8 | 10.76 |
| 24Q2 (19) | 0.25 | -10.25 | -12.21 | 2.63 | -22.87 | -25.71 | 8.43 | -44.79 | -64.92 | 5.29 | 88.78 | 132.39 | 254.61 | 12.91 | 12.29 | 181.36 | 10.02 | 13.03 |
| 24Q1 (18) | 0.28 | 3.21 | -0.6 | 3.41 | 6.23 | -7.34 | 15.27 | 58.07 | -16.56 | 2.80 | -33.1 | 21.02 | 225.50 | -8.49 | -4.21 | 164.84 | -9.79 | 9.13 |
| 23Q4 (17) | 0.27 | -0.65 | -10.28 | 3.21 | -6.14 | -24.65 | 9.66 | -19.43 | 44.39 | 4.19 | -12.66 | -34.28 | 246.41 | 2.61 | 13.28 | 182.73 | 6.49 | 29.55 |
| 23Q3 (16) | 0.28 | -4.6 | -15.65 | 3.42 | -3.39 | -34.61 | 11.99 | -50.1 | -56.14 | 4.79 | 110.67 | 147.84 | 240.14 | 5.91 | 19.91 | 171.60 | 6.94 | 41.26 |
| 23Q2 (15) | 0.29 | 1.62 | -18.54 | 3.54 | -3.8 | -35.28 | 24.03 | 31.31 | -23.01 | 2.27 | -1.69 | 1.09 | 226.75 | -3.67 | 25.0 | 160.46 | 6.23 | 44.1 |
| 23Q1 (14) | 0.28 | -6.84 | -15.77 | 3.68 | -13.62 | -29.5 | 18.30 | 173.54 | -18.7 | 2.31 | -63.67 | -41.21 | 235.40 | 8.21 | 24.54 | 151.05 | 7.09 | 30.76 |
| 22Q4 (13) | 0.31 | -6.6 | -10.85 | 4.26 | -18.55 | -13.06 | 6.69 | -75.53 | 31.18 | 6.37 | 229.4 | -58.24 | 217.53 | 8.62 | 19.71 | 141.05 | 16.11 | 23.98 |
| 22Q3 (12) | 0.33 | -7.86 | -1.77 | 5.23 | -4.39 | 17.79 | 27.34 | -12.4 | 10.38 | 1.93 | -14.07 | -58.67 | 200.27 | 10.4 | 2.64 | 121.48 | 9.1 | 1.59 |
| 22Q2 (11) | 0.35 | 5.06 | 9.81 | 5.47 | 4.79 | 21.83 | 31.21 | 38.65 | 30.37 | 2.25 | -42.83 | -48.86 | 181.40 | -4.03 | -10.58 | 111.35 | -3.61 | -18.78 |
| 22Q1 (10) | 0.34 | -1.4 | 8.51 | 5.22 | 6.53 | 45.0 | 22.51 | 341.37 | -8.27 | 3.94 | -74.19 | -26.84 | 189.01 | 4.01 | -8.96 | 115.52 | 1.54 | -16.63 |
| 21Q4 (9) | 0.34 | 2.91 | 11.05 | 4.9 | 10.36 | 36.11 | 5.10 | -79.41 | -12.07 | 15.25 | 226.03 | 29.39 | 181.72 | -6.86 | -8.2 | 113.77 | -4.86 | -15.15 |
| 21Q3 (8) | 0.33 | 3.0 | -6.98 | 4.44 | -1.11 | -20.0 | 24.77 | 3.47 | 59.09 | 4.68 | 6.3 | -20.14 | 195.11 | -3.83 | 12.76 | 119.58 | -12.78 | -1.12 |
| 21Q2 (7) | 0.32 | 3.82 | -9.49 | 4.49 | 24.72 | -26.39 | 23.94 | -2.44 | -16.7 | 4.40 | -18.21 | 62.42 | 202.87 | -2.29 | 12.74 | 137.10 | -1.06 | 2.81 |
| 21Q1 (6) | 0.31 | 0.91 | 3.22 | 3.6 | 0.0 | -23.08 | 24.54 | 323.1 | 237.09 | 5.38 | -54.36 | -74.9 | 207.62 | 4.89 | -2.21 | 138.57 | 3.34 | -13.07 |
| 20Q4 (5) | 0.31 | -13.8 | -5.89 | 3.6 | -35.14 | -35.71 | 5.80 | -62.75 | -50.97 | 11.79 | 101.22 | 46.36 | 197.95 | 14.4 | 0.42 | 134.09 | 10.88 | -8.78 |
| 20Q3 (4) | 0.36 | 0.22 | 0.0 | 5.55 | -9.02 | 0.0 | 15.57 | -45.82 | 0.0 | 5.86 | 116.2 | 0.0 | 173.03 | -3.85 | 0.0 | 120.93 | -9.31 | 0.0 |
| 20Q2 (3) | 0.36 | 18.4 | 0.0 | 6.1 | 30.34 | 0.0 | 28.74 | 294.78 | 0.0 | 2.71 | -87.36 | 0.0 | 179.95 | -15.25 | 0.0 | 133.35 | -16.34 | 0.0 |
| 20Q1 (2) | 0.30 | -7.99 | 0.0 | 4.68 | -16.43 | 0.0 | 7.28 | -38.46 | 0.0 | 21.43 | 166.11 | 0.0 | 212.32 | 7.71 | 0.0 | 159.40 | 8.44 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 5.6 | 0.0 | 0.0 | 11.83 | 0.0 | 0.0 | 8.05 | 0.0 | 0.0 | 197.13 | 0.0 | 0.0 | 147.00 | 0.0 | 0.0 |
