- 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) | 0.54 | 18.61 | 12.36 | 50.36 | 45.43 | 3.79 | 14.35 | -44.62 | 7.33 | 225.8 | 198.54 | 5.52 | 125.77 | -0.58 |
| 2022 (9) | 0.45 | 3.54 | 8.22 | 97.6 | 43.77 | 198.77 | 25.91 | 54.32 | 2.25 | -80.29 | 188.16 | 0.26 | 126.51 | 1.77 |
| 2021 (8) | 0.44 | 15.86 | 4.16 | 89.09 | 14.65 | 4.57 | 16.79 | -38.52 | 11.41 | 420.33 | 187.68 | 13.13 | 124.31 | 28.38 |
| 2020 (7) | 0.38 | 9.1 | 2.2 | 54.93 | 14.01 | 1.52 | 27.31 | -6.79 | 2.19 | 165.35 | 165.90 | 4.99 | 96.83 | -2.41 |
| 2019 (6) | 0.35 | -1.23 | 1.42 | -44.09 | 13.8 | 11.92 | 29.30 | 10.61 | 0.83 | -72.31 | 158.02 | -23.15 | 99.22 | -29.05 |
| 2018 (5) | 0.35 | 13.66 | 2.54 | 41.9 | 12.33 | 18.9 | 26.49 | -15.48 | 2.99 | 133.83 | 205.62 | 29.93 | 139.85 | 36.64 |
| 2017 (4) | 0.31 | 14.57 | 1.79 | 105.75 | 10.37 | 18.38 | 31.34 | -37.5 | 1.28 | 95.74 | 158.26 | -14.66 | 102.35 | -19.14 |
| 2016 (3) | 0.27 | 0.07 | 0.87 | 1.16 | 8.76 | -6.61 | 50.14 | -65.06 | 0.65 | 599.6 | 185.44 | -18.32 | 126.58 | -27.69 |
| 2015 (2) | 0.27 | -27.77 | 0.86 | 3.61 | 9.38 | -7.59 | 143.52 | 139.52 | 0.09 | 81.78 | 227.02 | 43.67 | 175.05 | 90.89 |
| 2014 (1) | 0.37 | 0.4 | 0.83 | 22.06 | 10.15 | 25.93 | 59.92 | 84.6 | 0.05 | 0 | 158.02 | 25.74 | 91.70 | 22.17 |
| 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) | 0.55 | -0.07 | 0.89 | 13.6 | 19.82 | 1.64 | 12.23 | 16.59 | -5.71 | 30.56 | 13.75 | 29.21 | 182.31 | -0.29 | -7.11 | 106.19 | -4.22 | -14.32 |
| 24Q2 (19) | 0.55 | 0.15 | 17.48 | 11.35 | -4.94 | 66.91 | 10.49 | 16.17 | -31.66 | 26.86 | -21.89 | 42.63 | 182.84 | -0.32 | 7.72 | 110.87 | 2.98 | 4.32 |
| 24Q1 (18) | 0.55 | 1.53 | 17.24 | 11.94 | -3.4 | 41.3 | 9.03 | -40.94 | -35.64 | 34.39 | 50.95 | 107.61 | 183.43 | -7.61 | 4.12 | 107.66 | -14.4 | -6.4 |
| 23Q4 (17) | 0.54 | -0.7 | 18.61 | 12.36 | -7.62 | 50.36 | 15.29 | 17.89 | -21.63 | 22.78 | -3.66 | 29.39 | 198.54 | 1.16 | 5.52 | 125.77 | 1.48 | -0.58 |
| 23Q3 (16) | 0.54 | 16.37 | 16.79 | 13.38 | 96.76 | 44.96 | 12.97 | -15.5 | -54.09 | 23.65 | 25.57 | 91.6 | 196.26 | 15.62 | 6.45 | 123.94 | 16.62 | 0.05 |
| 23Q2 (15) | 0.47 | -0.06 | -5.43 | 6.8 | -19.53 | 16.04 | 15.35 | 9.41 | -25.01 | 18.83 | 13.69 | 60.77 | 169.74 | -3.66 | 1.95 | 106.28 | -7.6 | -14.14 |
| 23Q1 (14) | 0.47 | 2.72 | -7.48 | 8.45 | 2.8 | 35.2 | 14.03 | -28.09 | -64.84 | 16.57 | -5.93 | 239.01 | 176.18 | -6.37 | 8.54 | 115.02 | -9.08 | -4.47 |
| 22Q4 (13) | 0.45 | -2.22 | 3.54 | 8.22 | -10.94 | 97.6 | 19.51 | -30.94 | -23.58 | 17.61 | 42.66 | -36.16 | 188.16 | 2.06 | 0.26 | 126.51 | 2.12 | 1.77 |
| 22Q3 (12) | 0.46 | -5.78 | 20.15 | 9.23 | 57.51 | 253.64 | 28.25 | 38.01 | 41.18 | 12.34 | 5.37 | -39.42 | 184.36 | 10.73 | 8.47 | 123.88 | 0.08 | 20.42 |
| 22Q2 (11) | 0.49 | -2.23 | 26.76 | 5.86 | -6.24 | 146.22 | 20.47 | -48.7 | 151.78 | 11.71 | 139.73 | -71.66 | 166.49 | 2.57 | 9.79 | 123.78 | 2.81 | 37.78 |
| 22Q1 (10) | 0.50 | 14.95 | 37.22 | 6.25 | 50.24 | 158.26 | 39.90 | 56.29 | 215.42 | 4.89 | -82.29 | -80.45 | 162.32 | -13.51 | -2.79 | 120.40 | -3.15 | 31.44 |
| 21Q4 (9) | 0.44 | 13.46 | 15.86 | 4.16 | 59.39 | 89.09 | 25.53 | 27.59 | -51.24 | 27.58 | 35.38 | 549.02 | 187.68 | 10.42 | 13.13 | 124.31 | 20.84 | 28.38 |
| 21Q3 (8) | 0.39 | -0.59 | 1.42 | 2.61 | 9.66 | 0.77 | 20.01 | 146.13 | -35.56 | 20.38 | -50.71 | 75.0 | 169.97 | 12.09 | -1.76 | 102.87 | 14.5 | -5.62 |
| 21Q2 (7) | 0.39 | 5.84 | -0.69 | 2.38 | -1.65 | 20.81 | 8.13 | -35.73 | -45.55 | 41.33 | 65.33 | 185.06 | 151.64 | -9.19 | 1.49 | 89.84 | -1.92 | -4.26 |
| 21Q1 (6) | 0.37 | -2.94 | 7.38 | 2.42 | 10.0 | 40.7 | 12.65 | -75.84 | -0.94 | 25.00 | 488.24 | 85.19 | 166.98 | 0.65 | -6.31 | 91.60 | -5.4 | -15.88 |
| 20Q4 (5) | 0.38 | -0.68 | 9.1 | 2.2 | -15.06 | 54.93 | 52.36 | 68.63 | 57.9 | 4.25 | -63.5 | 64.52 | 165.90 | -4.12 | 4.99 | 96.83 | -11.17 | -2.41 |
| 20Q3 (4) | 0.38 | -2.66 | 0.0 | 2.59 | 31.47 | 0.0 | 31.05 | 107.97 | 0.0 | 11.64 | -19.7 | 0.0 | 173.02 | 15.79 | 0.0 | 109.00 | 16.16 | 0.0 |
| 20Q2 (3) | 0.39 | 14.44 | 0.0 | 1.97 | 14.53 | 0.0 | 14.93 | 16.91 | 0.0 | 14.50 | 7.41 | 0.0 | 149.42 | -16.16 | 0.0 | 93.84 | -13.82 | 0.0 |
| 20Q1 (2) | 0.34 | -1.39 | 0.0 | 1.72 | 21.13 | 0.0 | 12.77 | -61.49 | 0.0 | 13.50 | 422.58 | 0.0 | 178.23 | 12.79 | 0.0 | 108.89 | 9.75 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 33.16 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | 158.02 | 0.0 | 0.0 | 99.22 | 0.0 | 0.0 |
