- 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) | 0.60 | -3.6 | 40.24 | -18.49 | 76.21 | -7.84 | 1.67 | -43.77 | 7.78 | -58.55 | 124.44 | -17.57 | 56.82 | -11.37 |
| 2022 (9) | 0.62 | -4.49 | 49.37 | -14.32 | 82.69 | -14.1 | 2.97 | -13.16 | 18.77 | 97.27 | 150.96 | 9.05 | 64.11 | -1.0 |
| 2021 (8) | 0.65 | -1.59 | 57.62 | -4.59 | 96.26 | 23.74 | 3.42 | 0 | 9.51 | -74.65 | 138.43 | 7.04 | 64.76 | 4.1 |
| 2020 (7) | 0.66 | 2.01 | 60.39 | -7.16 | 77.79 | -29.28 | -3.75 | 0 | 37.53 | 0.0 | 129.32 | -13.19 | 62.21 | -2.45 |
| 2019 (6) | 0.65 | -2.37 | 65.05 | -4.2 | 110.0 | -5.38 | 2.02 | -58.52 | 37.53 | 443.8 | 148.97 | 6.94 | 63.77 | 10.56 |
| 2018 (5) | 0.66 | -2.32 | 67.9 | 3.3 | 116.25 | 19.07 | 4.87 | 0 | 6.90 | -79.98 | 139.30 | 10.92 | 57.68 | 3.22 |
| 2017 (4) | 0.68 | 14.56 | 65.73 | 31.46 | 97.63 | -0.05 | -1.40 | 0 | 34.47 | 0.0 | 125.59 | -20.63 | 55.88 | -31.28 |
| 2016 (3) | 0.59 | 6.83 | 50.0 | 19.93 | 97.68 | 6.3 | 2.72 | -66.17 | 34.47 | 571.95 | 158.23 | -4.11 | 81.32 | -0.53 |
| 2015 (2) | 0.55 | 2.65 | 41.69 | 27.49 | 91.89 | 1.27 | 8.04 | -49.24 | 5.13 | 372.14 | 165.01 | 2.65 | 81.75 | -0.99 |
| 2014 (1) | 0.54 | -1.86 | 32.7 | 0.37 | 90.74 | 19.28 | 15.84 | 48.73 | 1.09 | 0 | 160.75 | 4.29 | 82.57 | 6.4 |
| 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 | 2.33 | 0.64 | 39.89 | -0.5 | -18.17 | -3.31 | 17.46 | -297.02 | 6.27 | 0.0 | -90.75 | 126.74 | 1.17 | -5.01 | 54.85 | -0.97 | -4.64 |
| 24Q2 (19) | 0.60 | -0.45 | -3.14 | 40.09 | -2.69 | -17.81 | -4.01 | -38.75 | -392.7 | 6.27 | 0.0 | -59.44 | 125.27 | -4.24 | -5.61 | 55.39 | -8.4 | 4.79 |
| 24Q1 (18) | 0.60 | 1.19 | -4.43 | 41.2 | 2.39 | -23.01 | -2.89 | -213.33 | -389.0 | 6.27 | 0.0 | -59.44 | 130.82 | 5.13 | -6.22 | 60.47 | 6.42 | 0.68 |
| 23Q4 (17) | 0.60 | -2.37 | -3.6 | 40.24 | -17.46 | -18.49 | 2.55 | 51.79 | 75.86 | 6.27 | -90.75 | -59.44 | 124.44 | -6.73 | -17.57 | 56.82 | -1.22 | -11.37 |
| 23Q3 (16) | 0.61 | -1.51 | -3.47 | 48.75 | -0.06 | -9.72 | 1.68 | 22.63 | -72.19 | 67.80 | 338.27 | 338.27 | 133.42 | 0.54 | -7.45 | 57.52 | 8.82 | -11.45 |
| 23Q2 (15) | 0.62 | -1.77 | -3.6 | 48.78 | -8.84 | -12.14 | 1.37 | 37.0 | -51.07 | 15.47 | 0.0 | -92.91 | 132.71 | -4.87 | -4.8 | 52.86 | -11.99 | -16.57 |
| 23Q1 (14) | 0.63 | 2.07 | -1.86 | 53.51 | 8.39 | -5.64 | 1.00 | -31.03 | -28.06 | 15.47 | 0.0 | -96.96 | 139.50 | -7.59 | 0.87 | 60.06 | -6.32 | 0.91 |
| 22Q4 (13) | 0.62 | -2.24 | -4.49 | 49.37 | -8.57 | -14.32 | 1.45 | -75.99 | -56.46 | 15.47 | 0.0 | -75.56 | 150.96 | 4.72 | 9.05 | 64.11 | -1.31 | -1.0 |
| 22Q3 (12) | 0.63 | -1.65 | -3.81 | 54.0 | -2.74 | -4.19 | 6.04 | 115.71 | -25.62 | 15.47 | -92.91 | -14.1 | 144.16 | 3.41 | -0.71 | 64.96 | 2.53 | -0.15 |
| 22Q2 (11) | 0.64 | 0.0 | -3.88 | 55.52 | -2.1 | -1.91 | 2.80 | 101.44 | -51.47 | 218.29 | -57.11 | 1206.51 | 139.40 | 0.8 | 3.67 | 63.36 | 6.45 | 2.16 |
| 22Q1 (10) | 0.64 | -0.66 | -4.19 | 56.71 | -1.58 | -2.04 | 1.39 | -58.26 | 144.55 | 509.00 | 704.01 | 743.22 | 138.29 | -0.1 | 8.39 | 59.52 | -8.09 | 2.73 |
| 21Q4 (9) | 0.65 | -1.55 | -1.59 | 57.62 | 2.24 | -4.59 | 3.33 | -58.99 | 129.11 | 63.31 | 251.54 | 4.88 | 138.43 | -4.66 | 7.04 | 64.76 | -0.46 | 4.1 |
| 21Q3 (8) | 0.66 | -1.72 | 0.15 | 56.36 | -0.42 | -15.72 | 8.12 | 40.73 | 374.85 | 18.01 | 7.79 | -70.17 | 145.19 | 7.97 | 11.38 | 65.06 | 4.9 | 7.13 |
| 21Q2 (7) | 0.67 | -0.33 | 1.35 | 56.6 | -2.23 | -16.89 | 5.77 | 284.94 | 14525.0 | 16.71 | -72.32 | -77.25 | 134.47 | 5.4 | 5.57 | 62.02 | 7.04 | 7.32 |
| 21Q1 (6) | 0.67 | 2.03 | 1.74 | 57.89 | -4.14 | -13.67 | -3.12 | 72.73 | 15.45 | 60.36 | 0.0 | 0 | 127.58 | -1.35 | -11.05 | 57.94 | -6.86 | -5.73 |
| 20Q4 (5) | 0.66 | 0.2 | 2.01 | 60.39 | -9.69 | -7.16 | -11.44 | -769.01 | -413.0 | 60.36 | 0.0 | 0 | 129.32 | -0.79 | -13.19 | 62.21 | 2.44 | -2.45 |
| 20Q3 (4) | 0.66 | -0.54 | 0.0 | 66.87 | -1.81 | 0.0 | 1.71 | 4375.0 | 0.0 | 60.36 | -17.8 | 0.0 | 130.35 | 2.34 | 0.0 | 60.73 | 5.09 | 0.0 |
| 20Q2 (3) | 0.66 | 0.06 | 0.0 | 68.1 | 1.55 | 0.0 | -0.04 | 98.92 | 0.0 | 73.44 | 0 | 0.0 | 127.37 | -11.2 | 0.0 | 57.79 | -5.97 | 0.0 |
| 20Q1 (2) | 0.66 | 2.31 | 0.0 | 67.06 | 3.09 | 0.0 | -3.69 | -65.47 | 0.0 | 0.00 | 0 | 0.0 | 143.43 | -3.72 | 0.0 | 61.46 | -3.62 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 65.05 | 0.0 | 0.0 | -2.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 148.97 | 0.0 | 0.0 | 63.77 | 0.0 | 0.0 |
