- 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) | 0.63 | -6.33 | 15.05 | -5.94 | 27.71 | 7.24 | 5.95 | 13.12 | 8.56 | 207.88 | 202.48 | 64.28 | 117.04 | 77.33 |
| 2022 (9) | 0.67 | -4.87 | 16.0 | -7.08 | 25.84 | 27.73 | 5.26 | 0 | 2.78 | 189.96 | 123.25 | 3.96 | 66.00 | -1.26 |
| 2021 (8) | 0.71 | 9.22 | 17.22 | 11.82 | 20.23 | -3.39 | -3.58 | 0 | 0.96 | 0.0 | 118.55 | -42.96 | 66.84 | -48.84 |
| 2020 (7) | 0.65 | -8.59 | 15.4 | -29.42 | 20.94 | 9.35 | -8.97 | 0 | 0.96 | 0.0 | 207.83 | 54.72 | 130.66 | 78.64 |
| 2019 (6) | 0.71 | 63.15 | 21.82 | 291.04 | 19.15 | -5.15 | -6.05 | 0 | 0.96 | 0.0 | 134.33 | -45.08 | 73.14 | -45.61 |
| 2018 (5) | 0.43 | -16.93 | 5.58 | -22.39 | 20.19 | 2.96 | 15.63 | 18.86 | 0.96 | -38.24 | 244.58 | 13.92 | 134.48 | 4.87 |
| 2017 (4) | 0.52 | -6.59 | 7.19 | -24.55 | 19.61 | 3.48 | 13.15 | 45.46 | 1.55 | -53.63 | 214.70 | -8.49 | 128.23 | -21.03 |
| 2016 (3) | 0.56 | -3.02 | 9.53 | -9.06 | 18.95 | -4.24 | 9.04 | -12.74 | 3.35 | 234.75 | 234.62 | 31.49 | 162.37 | 37.61 |
| 2015 (2) | 0.58 | -3.85 | 10.48 | -11.64 | 19.79 | 5.1 | 10.36 | 18.81 | 1.00 | -47.84 | 178.43 | 2.6 | 117.99 | 0.69 |
| 2014 (1) | 0.60 | -0.83 | 11.86 | 14.81 | 18.83 | 9.73 | 8.72 | -44.74 | 1.92 | 0 | 173.91 | -4.82 | 117.18 | -5.18 |
| 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) | 0.61 | -0.97 | -3.66 | 15.74 | 1.88 | 4.52 | 9.11 | -18.15 | 72.87 | 14.02 | -18.81 | -61.83 | 182.54 | -16.08 | 3.61 | 100.53 | -18.84 | 8.62 |
| 24Q2 (19) | 0.62 | -0.08 | -4.01 | 15.45 | 2.66 | 0.85 | 11.13 | 15.46 | 42.51 | 17.27 | -12.57 | 237.99 | 217.52 | 5.74 | 72.32 | 123.87 | 5.88 | 97.65 |
| 24Q1 (18) | 0.62 | -1.4 | -6.64 | 15.05 | 0.0 | -0.66 | 9.64 | 139.21 | 46.95 | 19.75 | -56.34 | 39.65 | 205.71 | 1.6 | 62.59 | 116.99 | -0.04 | 83.34 |
| 23Q4 (17) | 0.63 | -1.26 | -6.33 | 15.05 | -0.07 | -5.94 | 4.03 | -23.53 | 41.9 | 45.24 | 23.17 | -55.21 | 202.48 | 14.93 | 64.28 | 117.04 | 26.46 | 77.33 |
| 23Q3 (16) | 0.64 | -1.33 | -7.09 | 15.06 | -1.7 | -9.66 | 5.27 | -32.52 | -18.92 | 36.73 | 618.92 | 332.68 | 176.18 | 39.57 | 42.59 | 92.55 | 47.68 | 36.12 |
| 23Q2 (15) | 0.65 | -2.81 | -5.93 | 15.32 | 1.12 | -5.02 | 7.81 | 19.05 | 34.19 | 5.11 | -63.88 | -58.58 | 126.23 | -0.23 | 4.1 | 62.67 | -1.79 | -3.85 |
| 23Q1 (14) | 0.66 | -1.07 | -4.61 | 15.15 | -5.31 | -11.46 | 6.56 | 130.99 | 5.64 | 14.14 | -86.0 | 8.04 | 126.52 | 2.65 | 2.93 | 63.81 | -3.32 | -6.91 |
| 22Q4 (13) | 0.67 | -2.06 | -4.87 | 16.0 | -4.02 | -7.08 | 2.84 | -56.31 | 267.06 | 101.00 | 1089.86 | 0 | 123.25 | -0.25 | 3.96 | 66.00 | -2.93 | -1.26 |
| 22Q3 (12) | 0.69 | -0.1 | -2.4 | 16.67 | 3.35 | -8.1 | 6.50 | 11.68 | 253.66 | 8.49 | -31.18 | 0 | 123.56 | 1.9 | -4.87 | 67.99 | 4.31 | -6.98 |
| 22Q2 (11) | 0.69 | -1.45 | 3.86 | 16.13 | -5.73 | -2.71 | 5.82 | -6.28 | 827.5 | 12.33 | -5.79 | 0 | 121.26 | -1.35 | -26.05 | 65.18 | -4.92 | -27.43 |
| 22Q1 (10) | 0.70 | -1.35 | 5.24 | 17.11 | -0.64 | -4.25 | 6.21 | 465.29 | 180.65 | 13.09 | 0 | 0 | 122.92 | 3.69 | -30.9 | 68.55 | 2.56 | -37.5 |
| 21Q4 (9) | 0.71 | 0.48 | 9.22 | 17.22 | -5.07 | 11.82 | -1.70 | 59.81 | 93.14 | 0.00 | 0 | 0 | 118.55 | -8.72 | -42.96 | 66.84 | -8.55 | -48.84 |
| 21Q3 (8) | 0.70 | 6.31 | 12.65 | 18.14 | 9.41 | 11.91 | -4.23 | -428.75 | -102.39 | 0.00 | 0 | 0 | 129.88 | -20.79 | -32.82 | 73.09 | -18.63 | -35.57 |
| 21Q2 (7) | 0.66 | -0.14 | 3.72 | 16.58 | -7.22 | -5.69 | -0.80 | 89.61 | 86.49 | 0.00 | 0 | 0 | 163.97 | -7.83 | 0.02 | 89.82 | -18.11 | -5.06 |
| 21Q1 (6) | 0.66 | 2.38 | 2.08 | 17.87 | 16.04 | -6.05 | -7.70 | 68.93 | -33.68 | 0.00 | 0 | 0 | 177.89 | -14.41 | 13.62 | 109.68 | -16.06 | 26.24 |
| 20Q4 (5) | 0.65 | 3.64 | -8.59 | 15.4 | -5.0 | -29.42 | -24.78 | -1085.65 | -327.98 | 0.00 | 0 | 0 | 207.83 | 7.49 | 54.72 | 130.66 | 15.18 | 78.64 |
| 20Q3 (4) | 0.62 | -2.12 | 0.0 | 16.21 | -7.79 | 0.0 | -2.09 | 64.7 | 0.0 | 0.00 | 0 | 0.0 | 193.34 | 17.94 | 0.0 | 113.44 | 19.9 | 0.0 |
| 20Q2 (3) | 0.64 | -1.71 | 0.0 | 17.58 | -7.57 | 0.0 | -5.92 | -2.78 | 0.0 | 0.00 | 0 | 0.0 | 163.93 | 4.7 | 0.0 | 94.61 | 8.9 | 0.0 |
| 20Q1 (2) | 0.65 | -8.33 | 0.0 | 19.02 | -12.83 | 0.0 | -5.76 | 0.52 | 0.0 | 0.00 | 0 | 0.0 | 156.57 | 16.56 | 0.0 | 86.88 | 18.79 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 21.82 | 0.0 | 0.0 | -5.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 134.33 | 0.0 | 0.0 | 73.14 | 0.0 | 0.0 |
