- 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) | 0.40 | -8.0 | 15.78 | -11.2 | 53.39 | 5.85 | 9.02 | -1.2 | 4.32 | -42.42 | 259.50 | 17.77 | 186.03 | 27.21 |
| 2022 (9) | 0.44 | -1.96 | 17.77 | 7.11 | 50.44 | 15.0 | 9.13 | -65.38 | 7.51 | 177.56 | 220.34 | -2.85 | 146.24 | -13.09 |
| 2021 (8) | 0.45 | -5.87 | 16.59 | -6.9 | 43.86 | 12.55 | 26.37 | 87.69 | 2.71 | -47.47 | 226.80 | 44.42 | 168.26 | 65.07 |
| 2020 (7) | 0.48 | 4.68 | 17.82 | 5.19 | 38.97 | -5.16 | 14.05 | 217.16 | 5.15 | -54.04 | 157.04 | -3.33 | 101.93 | -1.87 |
| 2019 (6) | 0.46 | -2.27 | 16.94 | -0.94 | 41.09 | 8.93 | 4.43 | -47.82 | 11.21 | 70.12 | 162.45 | -1.46 | 103.87 | 3.25 |
| 2018 (5) | 0.47 | 11.37 | 17.1 | 33.28 | 37.72 | 12.26 | 8.49 | -35.78 | 6.59 | 71.58 | 164.85 | -19.21 | 100.60 | -22.44 |
| 2017 (4) | 0.42 | -7.9 | 12.83 | -15.65 | 33.6 | -4.27 | 13.22 | 50.57 | 3.84 | -9.74 | 204.06 | 21.36 | 129.70 | 12.85 |
| 2016 (3) | 0.45 | -2.17 | 15.21 | 0.33 | 35.1 | 5.63 | 8.78 | 258.37 | 4.25 | -93.16 | 168.14 | 10.84 | 114.93 | 8.23 |
| 2015 (2) | 0.46 | 12.58 | 15.16 | 8.05 | 33.23 | -2.75 | 2.45 | -46.39 | 62.22 | 634.91 | 151.69 | -12.49 | 106.19 | -8.58 |
| 2014 (1) | 0.41 | 3.15 | 14.03 | 12.24 | 34.17 | -8.07 | 4.57 | -63.12 | 8.47 | 0 | 173.35 | 12.44 | 116.15 | 6.09 |
| 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) | 0.40 | -6.47 | -5.42 | 17.19 | -4.29 | -1.09 | 6.00 | -34.71 | -28.32 | 35.84 | 119.23 | 81.04 | 280.70 | 2.73 | 22.38 | 181.44 | -5.4 | 15.26 |
| 24Q2 (19) | 0.42 | 1.66 | -2.89 | 17.96 | 10.86 | -0.72 | 9.19 | -13.95 | -22.18 | 16.35 | -17.35 | 1.0 | 273.25 | 12.69 | 19.68 | 191.79 | 15.56 | 24.69 |
| 24Q1 (18) | 0.42 | 2.92 | -5.02 | 16.2 | 2.66 | -5.7 | 10.68 | 54.56 | 15.21 | 19.78 | 9.45 | 18.01 | 242.47 | -6.56 | 9.38 | 165.96 | -10.79 | 15.97 |
| 23Q4 (17) | 0.40 | -3.34 | -8.0 | 15.78 | -9.21 | -11.2 | 6.91 | -17.44 | 38.48 | 18.07 | -8.71 | -87.88 | 259.50 | 13.14 | 17.77 | 186.03 | 18.17 | 27.21 |
| 23Q3 (16) | 0.42 | -3.97 | -5.4 | 17.38 | -3.92 | -0.52 | 8.37 | -29.13 | -11.05 | 19.80 | 22.31 | -6.53 | 229.36 | 0.46 | 22.52 | 157.42 | 2.35 | 27.96 |
| 23Q2 (15) | 0.44 | -0.57 | -5.2 | 18.09 | 5.3 | -4.34 | 11.81 | 27.4 | 49.12 | 16.18 | -3.44 | -53.02 | 228.31 | 3.0 | 11.88 | 153.81 | 7.48 | 9.72 |
| 23Q1 (14) | 0.44 | -0.32 | -3.52 | 17.18 | -3.32 | -0.69 | 9.27 | 85.77 | -51.79 | 16.76 | -88.76 | 11.98 | 221.67 | 0.6 | 10.15 | 143.10 | -2.15 | 4.23 |
| 22Q4 (13) | 0.44 | -0.61 | -1.96 | 17.77 | 1.72 | 7.11 | 4.99 | -46.97 | -92.9 | 149.14 | 604.19 | 3337.1 | 220.34 | 17.7 | -2.85 | 146.24 | 18.87 | -13.09 |
| 22Q3 (12) | 0.44 | -3.76 | -11.55 | 17.47 | -7.62 | -3.43 | 9.41 | 18.81 | 0.21 | 21.18 | -38.52 | -45.93 | 187.20 | -8.27 | 8.18 | 123.02 | -12.24 | 6.5 |
| 22Q2 (11) | 0.46 | 1.19 | -10.87 | 18.91 | 9.31 | -3.32 | 7.92 | -58.81 | -35.66 | 34.45 | 130.13 | 60.97 | 204.07 | 1.4 | 29.04 | 140.18 | 2.11 | 35.02 |
| 22Q1 (10) | 0.45 | 1.29 | -10.28 | 17.3 | 4.28 | -17.07 | 19.23 | -72.65 | -0.57 | 14.97 | 244.97 | 0.77 | 201.25 | -11.27 | 20.73 | 137.29 | -18.41 | 12.65 |
| 21Q4 (9) | 0.45 | -10.33 | -5.87 | 16.59 | -8.29 | -6.9 | 70.31 | 648.78 | 436.72 | 4.34 | -88.92 | -93.9 | 226.80 | 31.07 | 44.42 | 168.26 | 45.67 | 65.07 |
| 21Q3 (8) | 0.50 | -3.02 | 4.49 | 18.09 | -7.52 | 1.52 | 9.39 | -23.72 | -28.59 | 39.17 | 83.06 | 275.64 | 173.04 | 9.42 | 32.94 | 115.51 | 11.26 | 26.32 |
| 21Q2 (7) | 0.52 | 1.86 | 7.14 | 19.56 | -6.23 | 11.84 | 12.31 | -36.35 | 1.48 | 21.40 | 44.06 | 22.29 | 158.14 | -5.13 | 14.72 | 103.82 | -14.81 | 14.11 |
| 21Q1 (6) | 0.51 | 6.27 | 12.8 | 20.86 | 17.06 | 28.61 | 19.34 | 47.63 | 8.65 | 14.86 | -79.13 | 22.54 | 166.70 | 6.15 | 1.76 | 121.87 | 19.56 | 11.59 |
| 20Q4 (5) | 0.48 | -0.46 | 4.68 | 17.82 | 0.0 | 5.19 | 13.10 | -0.38 | 379.85 | 71.18 | 582.57 | 136.96 | 157.04 | 20.65 | -3.33 | 101.93 | 11.47 | -1.87 |
| 20Q3 (4) | 0.48 | -0.56 | 0.0 | 17.82 | 1.89 | 0.0 | 13.15 | 8.41 | 0.0 | 10.43 | -40.41 | 0.0 | 130.16 | -5.58 | 0.0 | 91.44 | 0.51 | 0.0 |
| 20Q2 (3) | 0.48 | 7.24 | 0.0 | 17.49 | 7.83 | 0.0 | 12.13 | -31.85 | 0.0 | 17.50 | 44.36 | 0.0 | 137.85 | -15.85 | 0.0 | 90.98 | -16.69 | 0.0 |
| 20Q1 (2) | 0.45 | -1.38 | 0.0 | 16.22 | -4.25 | 0.0 | 17.80 | 552.01 | 0.0 | 12.12 | -59.64 | 0.0 | 163.81 | 0.84 | 0.0 | 109.21 | 5.14 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 16.94 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 30.04 | 0.0 | 0.0 | 162.45 | 0.0 | 0.0 | 103.87 | 0.0 | 0.0 |
