- 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) | 0.45 | -14.55 | 4.64 | -22.92 | 8.29 | 7.94 | 10.68 | 36.22 | 1.78 | -51.75 | 168.79 | 19.82 | 122.48 | 35.29 |
| 2022 (9) | 0.53 | -3.29 | 6.02 | -2.75 | 7.68 | 4.07 | 7.84 | 123.36 | 3.69 | -60.18 | 140.87 | -0.08 | 90.53 | -13.43 |
| 2021 (8) | 0.54 | 8.67 | 6.19 | 4.21 | 7.38 | 51.85 | 3.51 | 0 | 9.26 | -84.36 | 140.98 | -9.71 | 104.58 | -11.43 |
| 2020 (7) | 0.50 | -0.97 | 5.94 | -4.19 | 4.86 | -14.13 | -6.52 | 0 | 59.20 | 0.0 | 156.14 | -14.09 | 118.07 | -21.01 |
| 2019 (6) | 0.51 | 2.39 | 6.2 | -5.34 | 5.66 | 8.85 | 0.97 | -78.2 | 59.20 | 394.92 | 181.74 | -6.45 | 149.48 | -7.57 |
| 2018 (5) | 0.49 | 14.04 | 6.55 | 13.13 | 5.2 | 9.24 | 4.45 | 0 | 11.96 | 0 | 194.28 | -26.02 | 161.72 | -28.43 |
| 2017 (4) | 0.43 | 37.45 | 5.79 | 61.28 | 4.76 | -0.21 | -5.07 | 0 | 0.00 | 0 | 262.60 | 34.45 | 225.96 | 32.22 |
| 2016 (3) | 0.32 | 12.46 | 3.59 | 40.78 | 4.77 | 5.3 | 2.80 | -77.2 | 0.00 | 0 | 195.32 | -21.15 | 170.90 | -20.48 |
| 2015 (2) | 0.28 | 2.3 | 2.55 | 96.15 | 4.53 | 9.16 | 12.28 | 40.18 | 0.00 | 0 | 247.70 | -19.1 | 214.92 | -16.56 |
| 2014 (1) | 0.27 | 54.22 | 1.3 | 271.43 | 4.15 | -8.19 | 8.76 | -85.14 | 0.00 | 0 | 306.19 | -10.05 | 257.56 | 3.01 |
| 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) | 0.42 | -6.47 | -11.49 | 4.33 | -5.46 | -11.27 | 10.72 | -19.94 | -31.72 | 7.61 | 55.44 | 49.33 | 179.82 | 7.25 | 13.57 | 134.28 | 6.09 | 20.02 |
| 24Q2 (19) | 0.44 | -0.87 | -4.28 | 4.58 | -7.29 | -14.71 | 13.39 | 26.92 | 130.86 | 4.90 | -40.45 | -63.95 | 167.67 | -0.91 | 5.73 | 126.57 | 0.1 | 16.2 |
| 24Q1 (18) | 0.45 | -0.22 | -9.37 | 4.94 | 6.47 | -18.35 | 10.55 | -44.85 | 163.09 | 8.22 | 88.09 | -60.85 | 169.21 | 0.25 | 12.9 | 126.44 | 3.23 | 29.13 |
| 23Q4 (17) | 0.45 | -4.32 | -14.55 | 4.64 | -4.92 | -22.92 | 19.13 | 21.85 | 117.14 | 4.37 | -14.23 | -58.01 | 168.79 | 6.6 | 19.82 | 122.48 | 9.47 | 35.29 |
| 23Q3 (16) | 0.47 | 1.14 | -13.16 | 4.88 | -9.12 | -18.94 | 15.70 | 170.69 | -1.51 | 5.10 | -62.48 | -20.53 | 158.34 | -0.15 | 13.07 | 111.88 | 2.72 | 27.88 |
| 23Q2 (15) | 0.46 | -6.14 | -16.04 | 5.37 | -11.24 | -13.53 | 5.80 | 44.64 | 95.95 | 13.58 | -35.32 | -93.03 | 158.58 | 5.8 | 16.47 | 108.92 | 11.23 | 25.11 |
| 23Q1 (14) | 0.50 | -5.93 | -10.97 | 6.05 | 0.5 | -3.97 | 4.01 | -54.48 | 103.55 | 21.00 | 101.69 | -79.41 | 149.88 | 6.4 | 9.77 | 97.92 | 8.16 | 3.53 |
| 22Q4 (13) | 0.53 | -2.75 | -3.29 | 6.02 | 0.0 | -2.75 | 8.81 | -44.73 | 192.69 | 10.41 | 62.33 | -75.56 | 140.87 | 0.59 | -0.08 | 90.53 | 3.47 | -13.43 |
| 22Q3 (12) | 0.54 | -2.22 | 2.73 | 6.02 | -3.06 | -4.14 | 15.94 | 438.51 | 155.86 | 6.41 | -96.71 | -68.22 | 140.04 | 2.86 | -1.71 | 87.49 | 0.49 | -19.97 |
| 22Q2 (11) | 0.55 | -0.47 | 12.27 | 6.21 | -1.43 | 7.63 | 2.96 | 50.25 | 4.59 | 195.00 | 91.18 | 237.66 | 136.15 | -0.29 | -9.63 | 87.06 | -7.95 | -22.52 |
| 22Q1 (10) | 0.56 | 2.19 | 10.87 | 6.3 | 1.78 | 7.69 | 1.97 | -34.55 | 8.24 | 102.00 | 139.44 | -14.64 | 136.54 | -3.15 | -11.23 | 94.58 | -9.56 | -19.84 |
| 21Q4 (9) | 0.54 | 3.3 | 8.67 | 6.19 | -1.43 | 4.21 | 3.01 | -51.69 | 140.24 | 42.60 | 111.08 | 0 | 140.98 | -1.05 | -9.71 | 104.58 | -4.34 | -11.43 |
| 21Q3 (8) | 0.53 | 6.86 | 3.82 | 6.28 | 8.84 | 4.15 | 6.23 | 120.14 | 154.99 | 20.18 | -65.05 | 0 | 142.48 | -5.43 | -12.64 | 109.32 | -2.71 | -9.06 |
| 21Q2 (7) | 0.49 | -1.71 | -5.48 | 5.77 | -1.37 | -5.72 | 2.83 | 55.49 | 207.2 | 57.75 | -51.67 | 0 | 150.66 | -2.05 | -8.35 | 112.36 | -4.77 | -8.73 |
| 21Q1 (6) | 0.50 | 0.16 | -3.05 | 5.85 | -1.52 | -5.19 | 1.82 | 124.33 | 135.14 | 119.50 | 0 | 0 | 153.81 | -1.49 | -9.65 | 117.99 | -0.07 | -11.2 |
| 20Q4 (5) | 0.50 | -1.3 | -0.97 | 5.94 | -1.49 | -4.19 | -7.48 | 33.98 | -67.71 | 0.00 | 0 | 0 | 156.14 | -4.27 | -14.09 | 118.07 | -1.78 | -21.01 |
| 20Q3 (4) | 0.51 | -2.72 | 0.0 | 6.03 | -1.47 | 0.0 | -11.33 | -329.17 | 0.0 | 0.00 | 0 | 0.0 | 163.10 | -0.78 | 0.0 | 120.21 | -2.36 | 0.0 |
| 20Q2 (3) | 0.52 | 0.81 | 0.0 | 6.12 | -0.81 | 0.0 | -2.64 | 49.03 | 0.0 | 0.00 | 0 | 0.0 | 164.38 | -3.44 | 0.0 | 123.11 | -7.35 | 0.0 |
| 20Q1 (2) | 0.52 | 2.31 | 0.0 | 6.17 | -0.48 | 0.0 | -5.18 | -16.14 | 0.0 | 0.00 | 0 | 0.0 | 170.23 | -6.33 | 0.0 | 132.87 | -11.11 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 6.2 | 0.0 | 0.0 | -4.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 181.74 | 0.0 | 0.0 | 149.48 | 0.0 | 0.0 |
