- 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) | 0.59 | -1.27 | 151.02 | 8.22 | 132.24 | -9.86 | 6.34 | -30.94 | 6.92 | 20.33 | 151.61 | -4.07 | 58.42 | -15.78 |
| 2022 (9) | 0.60 | -5.83 | 139.55 | -7.42 | 146.71 | -14.61 | 9.18 | -28.89 | 5.75 | 100.97 | 158.04 | 40.29 | 69.37 | 55.47 |
| 2021 (8) | 0.64 | -4.33 | 150.74 | -1.94 | 171.82 | 23.18 | 12.91 | 210.34 | 2.86 | -51.14 | 112.65 | 2.97 | 44.62 | -6.93 |
| 2020 (7) | 0.67 | -6.6 | 153.72 | -20.15 | 139.49 | -13.77 | 4.16 | 20700.0 | 5.85 | -69.11 | 109.40 | 19.97 | 47.94 | 7.25 |
| 2019 (6) | 0.71 | -0.78 | 192.51 | -8.22 | 161.77 | -18.34 | 0.02 | -99.23 | 18.95 | 0.0 | 91.19 | -29.61 | 44.70 | -27.4 |
| 2018 (5) | 0.72 | -3.22 | 209.75 | -7.8 | 198.1 | 4.38 | 2.61 | 6.97 | 18.95 | 3.11 | 129.55 | 4.3 | 61.57 | 16.54 |
| 2017 (4) | 0.74 | 4.1 | 227.5 | 7.85 | 189.78 | 1.11 | 2.44 | 168.13 | 18.38 | 1.55 | 124.21 | 27.85 | 52.83 | 44.86 |
| 2016 (3) | 0.71 | 4.95 | 210.95 | 7.63 | 187.69 | 6.89 | 0.91 | -74.0 | 18.10 | 0.0 | 97.15 | -6.77 | 36.47 | -10.44 |
| 2015 (2) | 0.68 | 4.41 | 195.99 | 8.62 | 175.59 | -12.18 | 3.50 | 11.82 | 18.10 | -86.26 | 104.20 | -25.2 | 40.72 | -31.34 |
| 2014 (1) | 0.65 | 3.42 | 180.44 | 22.71 | 199.94 | 1.92 | 3.13 | -43.6 | 131.70 | 0 | 139.30 | 3.27 | 59.31 | -4.6 |
| 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) | 0.62 | 2.13 | 3.87 | 188.08 | 13.53 | 28.88 | 3.93 | -55.44 | -52.19 | 44.40 | 295.11 | 121.34 | 162.73 | 13.73 | 13.35 | 62.82 | 15.69 | 2.03 |
| 24Q2 (19) | 0.61 | -1.92 | 0.35 | 165.67 | 0.39 | 19.13 | 8.82 | 65.79 | 3.89 | 11.24 | -51.43 | -39.52 | 143.09 | 8.4 | 2.0 | 54.30 | 13.46 | -13.71 |
| 24Q1 (18) | 0.62 | 4.53 | 2.2 | 165.02 | 9.27 | 22.05 | 5.32 | -1.66 | 42.63 | 23.13 | -8.53 | -60.11 | 132.00 | -12.93 | -8.19 | 47.86 | -18.08 | -24.08 |
| 23Q4 (17) | 0.59 | -0.79 | -1.27 | 151.02 | 3.49 | 8.22 | 5.41 | -34.18 | 72.84 | 25.29 | 26.09 | 2.19 | 151.61 | 5.61 | -4.07 | 58.42 | -5.12 | -15.78 |
| 23Q3 (16) | 0.60 | -1.34 | -4.33 | 145.93 | 4.93 | 8.95 | 8.22 | -3.18 | -17.96 | 20.06 | 7.96 | -3.04 | 143.56 | 2.33 | -1.23 | 61.57 | -2.16 | 19.18 |
| 23Q2 (15) | 0.60 | -0.12 | -5.47 | 139.07 | 2.85 | 0.39 | 8.49 | 127.61 | -25.0 | 18.58 | -67.96 | -30.8 | 140.29 | -2.43 | -1.27 | 62.93 | -0.17 | 19.94 |
| 23Q1 (14) | 0.61 | 0.98 | -6.56 | 135.21 | -3.11 | -8.93 | 3.73 | 19.17 | -69.99 | 58.00 | 134.33 | 250.4 | 143.78 | -9.02 | 5.51 | 63.04 | -9.12 | 16.4 |
| 22Q4 (13) | 0.60 | -3.86 | -5.83 | 139.55 | 4.19 | -7.42 | 3.13 | -68.76 | -50.0 | 24.75 | 19.64 | 26.65 | 158.04 | 8.73 | 40.29 | 69.37 | 34.28 | 55.47 |
| 22Q3 (12) | 0.62 | -2.52 | -3.29 | 133.94 | -3.31 | -15.14 | 10.02 | -11.48 | -6.36 | 20.69 | -22.95 | 84.69 | 145.35 | 2.29 | 21.55 | 51.66 | -1.54 | 6.34 |
| 22Q2 (11) | 0.64 | -1.27 | 0.74 | 138.53 | -6.69 | -9.63 | 11.32 | -8.93 | -12.52 | 26.85 | 62.2 | 139.7 | 142.09 | 4.27 | 22.16 | 52.47 | -3.12 | -2.14 |
| 22Q1 (10) | 0.65 | 1.78 | 0.25 | 148.47 | -1.51 | 0.53 | 12.43 | 98.56 | -35.99 | 16.55 | -15.3 | 253.91 | 136.27 | 20.97 | 17.56 | 54.16 | 21.38 | 0.5 |
| 21Q4 (9) | 0.64 | -1.27 | -4.33 | 150.74 | -4.5 | -1.94 | 6.26 | -41.5 | 203.13 | 19.54 | 74.48 | 281.09 | 112.65 | -5.8 | 2.97 | 44.62 | -8.15 | -6.93 |
| 21Q3 (8) | 0.64 | 1.54 | -4.59 | 157.84 | 2.97 | -5.47 | 10.70 | -17.31 | -40.98 | 11.20 | 0.0 | 118.41 | 119.58 | 2.81 | 11.02 | 48.58 | -9.4 | -2.98 |
| 21Q2 (7) | 0.64 | -1.75 | -12.33 | 153.29 | 3.8 | 5.02 | 12.94 | -33.37 | 115.31 | 11.20 | 139.49 | -48.21 | 116.31 | 0.34 | 5.29 | 53.62 | -0.5 | -2.88 |
| 21Q1 (6) | 0.65 | -2.87 | -10.9 | 147.68 | -3.93 | -21.67 | 19.42 | 419.93 | 3283.61 | 4.68 | -8.8 | 0 | 115.92 | 5.96 | 30.91 | 53.89 | 12.41 | 30.17 |
| 20Q4 (5) | 0.67 | -1.54 | -6.6 | 153.72 | -7.94 | 35.99 | -6.07 | -133.48 | -26.46 | 5.13 | 0.0 | 0 | 109.40 | 1.57 | 19.97 | 47.94 | -4.25 | 7.25 |
| 20Q3 (4) | 0.68 | -6.7 | 0.0 | 166.97 | 14.39 | 0.0 | 18.13 | 201.66 | 0.0 | 5.13 | -76.29 | 0.0 | 107.71 | -2.5 | 0.0 | 50.07 | -9.31 | 0.0 |
| 20Q2 (3) | 0.72 | -0.15 | 0.0 | 145.96 | -22.58 | 0.0 | 6.01 | 1085.25 | 0.0 | 21.63 | 0 | 0.0 | 110.47 | 24.75 | 0.0 | 55.21 | 33.36 | 0.0 |
| 20Q1 (2) | 0.73 | 1.82 | 0.0 | 188.54 | 66.79 | 0.0 | -0.61 | 87.29 | 0.0 | 0.00 | 0 | 0.0 | 88.55 | -2.9 | 0.0 | 41.40 | -7.38 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 113.04 | 0.0 | 0.0 | -4.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 91.19 | 0.0 | 0.0 | 44.70 | 0.0 | 0.0 |
