- 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) | 0.47 | -6.87 | 14.25 | 2.22 | 24.45 | 1.33 | 23.17 | -43.47 | 3.86 | 109.49 | 331.04 | 82.7 | 205.32 | 99.17 |
| 2022 (9) | 0.51 | 4.38 | 13.94 | 139.93 | 24.13 | 22.3 | 40.99 | 38.06 | 1.84 | 67.47 | 181.19 | -19.69 | 103.09 | -12.48 |
| 2021 (8) | 0.48 | 4.78 | 5.81 | 47.46 | 19.73 | 0.61 | 29.69 | -29.71 | 1.10 | 267.45 | 225.62 | -5.0 | 117.79 | -14.2 |
| 2020 (7) | 0.46 | 17.88 | 3.94 | 0 | 19.61 | -15.73 | 42.24 | -14.25 | 0.30 | 0 | 237.49 | -30.06 | 137.29 | -34.58 |
| 2019 (6) | 0.39 | -15.72 | 0 | 0 | 23.27 | 22.02 | 49.26 | 69.86 | 0.00 | 0 | 339.55 | 46.37 | 209.85 | 45.67 |
| 2018 (5) | 0.47 | -5.22 | 3.56 | -62.05 | 19.07 | 5.13 | 29.00 | 76.4 | 0.00 | 0 | 231.98 | 66.77 | 144.06 | 63.06 |
| 2017 (4) | 0.49 | 7.44 | 9.38 | 179.17 | 18.14 | -11.64 | 16.44 | -60.29 | 0.00 | 0 | 139.10 | -43.77 | 88.35 | -47.5 |
| 2016 (3) | 0.46 | 13.72 | 3.36 | -28.36 | 20.53 | 8.91 | 41.40 | -0.36 | 0.00 | 0 | 247.39 | 59.96 | 168.29 | 100.37 |
| 2015 (2) | 0.40 | -4.79 | 4.69 | 15533.33 | 18.85 | 4.49 | 41.55 | -48.9 | 0.00 | 0 | 154.66 | -49.57 | 83.99 | -52.71 |
| 2014 (1) | 0.42 | 24.53 | 0.03 | -98.12 | 18.04 | 19.15 | 81.31 | 8.43 | 0.00 | 0 | 306.70 | 81.01 | 177.60 | 134.52 |
| 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) | 0.44 | -4.0 | -6.55 | 13.5 | 1.89 | -7.66 | 8.64 | -16.2 | -71.06 | 26.41 | 32.38 | 105.68 | 306.97 | 3.16 | -10.5 | 176.95 | -2.08 | -13.14 |
| 24Q2 (19) | 0.46 | 3.31 | -7.21 | 13.25 | -5.36 | -10.41 | 10.31 | -36.63 | -67.91 | 19.95 | 33.83 | 118.41 | 297.56 | -19.02 | 50.51 | 180.70 | -18.87 | 49.31 |
| 24Q1 (18) | 0.45 | -4.93 | -6.71 | 14.0 | -1.75 | 2.12 | 16.27 | 333.87 | -59.24 | 14.91 | -80.76 | 123.79 | 367.46 | 11.0 | 85.64 | 222.72 | 8.47 | 102.73 |
| 23Q4 (17) | 0.47 | -0.88 | -6.87 | 14.25 | -2.53 | 2.22 | 3.75 | -87.44 | -79.7 | 77.47 | 503.37 | 447.67 | 331.04 | -3.49 | 82.7 | 205.32 | 0.78 | 99.17 |
| 23Q3 (16) | 0.47 | -4.68 | -4.89 | 14.62 | -1.15 | 6.1 | 29.86 | -7.07 | -55.62 | 12.84 | 40.57 | 247.82 | 343.00 | 73.5 | 83.3 | 203.73 | 68.34 | 103.67 |
| 23Q2 (15) | 0.50 | 3.86 | -2.64 | 14.79 | 7.88 | 90.1 | 32.13 | -19.51 | -20.88 | 9.13 | 37.12 | 95.73 | 197.70 | -0.12 | -14.01 | 121.02 | 10.16 | 1.65 |
| 23Q1 (14) | 0.48 | -5.09 | -1.15 | 13.71 | -1.65 | 102.81 | 39.92 | 116.13 | 0.86 | 6.66 | -52.91 | 61.72 | 197.94 | 9.24 | -17.21 | 109.86 | 6.57 | -8.94 |
| 22Q4 (13) | 0.51 | 1.22 | 4.38 | 13.94 | 1.16 | 139.93 | 18.47 | -72.55 | -44.57 | 14.15 | 283.19 | 305.77 | 181.19 | -3.17 | -19.69 | 103.09 | 3.06 | -12.48 |
| 22Q3 (12) | 0.50 | -2.42 | 4.33 | 13.78 | 77.12 | 177.26 | 67.28 | 65.67 | 57.12 | 3.69 | -20.9 | 63.57 | 187.12 | -18.62 | -18.21 | 100.03 | -15.98 | -18.2 |
| 22Q2 (11) | 0.51 | 5.44 | 13.94 | 7.78 | 15.09 | 84.36 | 40.61 | 2.6 | 109.55 | 4.67 | 13.29 | 37.88 | 229.92 | -3.83 | -9.61 | 119.06 | -1.31 | -17.21 |
| 22Q1 (10) | 0.49 | 0.23 | 7.39 | 6.76 | 16.35 | 59.43 | 39.58 | 18.79 | 73.07 | 4.12 | 18.16 | 99.01 | 239.08 | 5.97 | -2.78 | 120.64 | 2.42 | -15.1 |
| 21Q4 (9) | 0.48 | 1.17 | 4.78 | 5.81 | 16.9 | 47.46 | 33.32 | -22.19 | 63.57 | 3.49 | 54.47 | 64.88 | 225.62 | -1.38 | -5.0 | 117.79 | -3.68 | -14.2 |
| 21Q3 (8) | 0.48 | 6.57 | 10.3 | 4.97 | 17.77 | 137.8 | 42.82 | 120.95 | 10.22 | 2.26 | -33.32 | 1304.2 | 228.78 | -10.06 | -8.74 | 122.29 | -14.96 | -16.71 |
| 21Q2 (7) | 0.45 | -0.62 | 2.72 | 4.22 | -0.47 | 4588.89 | 19.38 | -15.26 | -63.72 | 3.38 | 63.53 | 2682.91 | 254.36 | 3.44 | 1.57 | 143.81 | 1.2 | -0.21 |
| 21Q1 (6) | 0.45 | -2.21 | 16.47 | 4.24 | 7.61 | 0 | 22.87 | 12.27 | -65.1 | 2.07 | -2.11 | 0 | 245.91 | 3.55 | -26.1 | 142.10 | 3.5 | -29.4 |
| 20Q4 (5) | 0.46 | 6.5 | 17.88 | 3.94 | 88.52 | 0 | 20.37 | -47.57 | -41.3 | 2.11 | 1215.56 | 0 | 237.49 | -5.26 | -30.06 | 137.29 | -6.5 | -34.58 |
| 20Q3 (4) | 0.43 | -0.75 | 0.0 | 2.09 | 2222.22 | 0.0 | 38.85 | -27.27 | 0.0 | 0.16 | 32.14 | 0.0 | 250.68 | 0.1 | 0.0 | 146.83 | 1.89 | 0.0 |
| 20Q2 (3) | 0.44 | 12.68 | 0.0 | 0.09 | 0 | 0.0 | 53.42 | -18.48 | 0.0 | 0.12 | 0 | 0.0 | 250.43 | -24.74 | 0.0 | 144.11 | -28.4 | 0.0 |
| 20Q1 (2) | 0.39 | -1.02 | 0.0 | 0 | 0 | 0.0 | 65.53 | 88.85 | 0.0 | 0.00 | 0 | 0.0 | 332.75 | -2.0 | 0.0 | 201.28 | -4.08 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 34.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 339.55 | 0.0 | 0.0 | 209.85 | 0.0 | 0.0 |
