- 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) | 0.52 | 7.18 | 2.12 | -30.26 | 34.77 | 14.64 | 41.60 | 33.5 | 0.02 | -89.09 | 166.30 | -6.08 | 119.40 | -1.53 |
| 2022 (9) | 0.49 | 4.41 | 3.04 | 3.75 | 30.33 | 19.69 | 31.16 | -7.29 | 0.14 | -61.67 | 177.06 | -9.2 | 121.26 | -7.64 |
| 2021 (8) | 0.47 | 6.74 | 2.93 | 47.24 | 25.34 | -2.8 | 33.61 | 1.51 | 0.37 | -10.73 | 195.01 | -11.74 | 131.29 | -19.73 |
| 2020 (7) | 0.44 | -1.84 | 1.99 | 4.74 | 26.07 | -2.65 | 33.11 | 37.61 | 0.42 | -5.94 | 220.94 | 1.53 | 163.57 | 2.25 |
| 2019 (6) | 0.45 | 3.08 | 1.9 | 23.38 | 26.78 | -9.98 | 24.06 | -66.36 | 0.44 | 3050.92 | 217.61 | 5.48 | 159.97 | 12.16 |
| 2018 (5) | 0.43 | 6.48 | 1.54 | 13.24 | 29.75 | 10.51 | 71.53 | -10.67 | 0.01 | -46.73 | 206.31 | -4.11 | 142.63 | -2.76 |
| 2017 (4) | 0.41 | -0.59 | 1.36 | -12.82 | 26.92 | 4.46 | 80.07 | -14.1 | 0.03 | -69.87 | 215.15 | -0.5 | 146.68 | -0.84 |
| 2016 (3) | 0.41 | 9.28 | 1.56 | -7.69 | 25.77 | 4.12 | 93.21 | 62.44 | 0.09 | -67.03 | 216.23 | -7.21 | 147.93 | -6.37 |
| 2015 (2) | 0.37 | -1.61 | 1.69 | -21.03 | 24.75 | 0.32 | 57.38 | 12.03 | 0.26 | -42.5 | 233.03 | 1.25 | 158.00 | -1.2 |
| 2014 (1) | 0.38 | -7.66 | 2.14 | -11.2 | 24.67 | 10.98 | 51.22 | 122.89 | 0.46 | 0 | 230.16 | 10.62 | 159.92 | 9.46 |
| 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) | 0.48 | -5.19 | -4.75 | 3.26 | 67.18 | 75.27 | 40.66 | -26.19 | 6.33 | 0.00 | 0 | -100.0 | 180.14 | 5.49 | 3.74 | 130.30 | 3.82 | 15.7 |
| 24Q2 (19) | 0.50 | -8.29 | 2.24 | 1.95 | -25.57 | 8.94 | 55.09 | 70.03 | 100.25 | 0.00 | -100.0 | -100.0 | 170.76 | 9.1 | -1.44 | 125.50 | 15.87 | 5.84 |
| 24Q1 (18) | 0.55 | 4.59 | 8.41 | 2.62 | 23.58 | 11.02 | 32.40 | -67.62 | 100.12 | 0.02 | -32.98 | -96.76 | 156.52 | -5.88 | -7.86 | 108.31 | -9.29 | -5.27 |
| 23Q4 (17) | 0.52 | 4.73 | 7.18 | 2.12 | 13.98 | -30.26 | 100.05 | 161.64 | 134.42 | 0.03 | -71.43 | -88.83 | 166.30 | -4.23 | -6.08 | 119.40 | 6.02 | -1.53 |
| 23Q3 (16) | 0.50 | 1.77 | -1.4 | 1.86 | 3.91 | -47.61 | 38.24 | 39.0 | 33.15 | 0.11 | -62.7 | -84.98 | 173.64 | 0.23 | 0.13 | 112.62 | -5.03 | 5.94 |
| 23Q2 (15) | 0.49 | -2.76 | -2.17 | 1.79 | -24.15 | -27.24 | 27.51 | 69.92 | 11.97 | 0.30 | -54.61 | -76.45 | 173.25 | 1.98 | -1.46 | 118.58 | 3.72 | 11.29 |
| 23Q1 (14) | 0.50 | 3.4 | 16.9 | 2.36 | -22.37 | -6.72 | 16.19 | -62.07 | -5.71 | 0.66 | 130.82 | -75.06 | 169.88 | -4.06 | -18.93 | 114.33 | -5.71 | -13.55 |
| 22Q4 (13) | 0.49 | -3.66 | 4.41 | 3.04 | -14.37 | 3.75 | 42.68 | 48.61 | -3.77 | 0.28 | -61.58 | -72.08 | 177.06 | 2.1 | -9.2 | 121.26 | 14.06 | -7.64 |
| 22Q3 (12) | 0.51 | 0.98 | 12.62 | 3.55 | 44.31 | 60.63 | 28.72 | 16.89 | 11.84 | 0.74 | -41.49 | -61.84 | 173.42 | -1.37 | -16.04 | 106.31 | -0.23 | -21.8 |
| 22Q2 (11) | 0.50 | 16.21 | 22.51 | 2.46 | -2.77 | 36.67 | 24.57 | 43.1 | -41.82 | 1.26 | -51.94 | -37.66 | 175.82 | -16.09 | -25.17 | 106.55 | -19.43 | -32.83 |
| 22Q1 (10) | 0.43 | -7.64 | 5.79 | 2.53 | -13.65 | 29.74 | 17.17 | -61.29 | -30.12 | 2.63 | 158.46 | -6.73 | 209.54 | 7.45 | -12.59 | 132.25 | 0.73 | -21.68 |
| 21Q4 (9) | 0.47 | 3.92 | 6.74 | 2.93 | 32.58 | 47.24 | 44.35 | 72.7 | -21.34 | 1.02 | -47.5 | -11.21 | 195.01 | -5.58 | -11.74 | 131.29 | -3.42 | -19.73 |
| 21Q3 (8) | 0.45 | 9.85 | -0.18 | 2.21 | 22.78 | -5.96 | 25.68 | -39.19 | 48.1 | 1.94 | -4.4 | -42.54 | 206.54 | -12.09 | -1.38 | 135.94 | -14.3 | -3.7 |
| 21Q2 (7) | 0.41 | 0.34 | -15.77 | 1.8 | -7.69 | -24.37 | 42.23 | 71.88 | -21.32 | 2.03 | -28.1 | 163.41 | 234.95 | -1.99 | 23.15 | 158.63 | -6.05 | 14.47 |
| 21Q1 (6) | 0.41 | -6.81 | -7.53 | 1.95 | -2.01 | -14.1 | 24.57 | -56.42 | 127.29 | 2.82 | 146.05 | -16.55 | 239.73 | 8.5 | 9.87 | 168.85 | 3.23 | 15.26 |
| 20Q4 (5) | 0.44 | -2.82 | -1.84 | 1.99 | -15.32 | 4.74 | 56.38 | 225.14 | 6.3 | 1.15 | -66.02 | 27.41 | 220.94 | 5.5 | 1.53 | 163.57 | 15.88 | 2.33 |
| 20Q3 (4) | 0.45 | -7.31 | 0.0 | 2.35 | -1.26 | 0.0 | 17.34 | -67.69 | 0.0 | 3.38 | 338.25 | 0.0 | 209.42 | 9.77 | 0.0 | 141.16 | 1.86 | 0.0 |
| 20Q2 (3) | 0.49 | 10.16 | 0.0 | 2.38 | 4.85 | 0.0 | 53.67 | 396.48 | 0.0 | 0.77 | -77.22 | 0.0 | 190.78 | -12.56 | 0.0 | 138.58 | -5.41 | 0.0 |
| 20Q1 (2) | 0.44 | -1.08 | 0.0 | 2.27 | 19.47 | 0.0 | 10.81 | -79.62 | 0.0 | 3.38 | 275.66 | 0.0 | 218.19 | 0.27 | 0.0 | 146.50 | -8.35 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 53.04 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 217.61 | 0.0 | 0.0 | 159.85 | 0.0 | 0.0 |
