- 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) | 0.43 | -5.73 | 14.13 | -31.24 | 13.05 | -30.99 | -6.59 | 0 | 21.88 | 0.0 | 266.16 | 94.42 | 197.30 | 103.38 |
| 2022 (9) | 0.46 | 2.05 | 20.55 | 11.68 | 18.91 | -23.78 | 2.27 | -80.05 | 21.88 | 384.43 | 136.90 | -17.07 | 97.01 | -17.9 |
| 2021 (8) | 0.45 | 1.08 | 18.4 | 4.13 | 24.81 | 20.32 | 11.38 | 18.54 | 4.52 | -9.57 | 165.08 | -8.59 | 118.16 | -23.57 |
| 2020 (7) | 0.44 | -0.78 | 17.67 | -9.62 | 20.62 | -23.37 | 9.60 | -19.26 | 4.99 | 50.38 | 180.59 | -1.81 | 154.59 | 3.97 |
| 2019 (6) | 0.45 | -4.18 | 19.55 | -18.81 | 26.91 | 1.82 | 11.89 | -44.72 | 3.32 | -18.44 | 183.92 | 46.18 | 148.69 | 54.89 |
| 2018 (5) | 0.47 | 2.6 | 24.08 | 13.0 | 26.43 | 29.69 | 21.51 | 148.96 | 4.07 | -48.42 | 125.82 | -17.76 | 96.00 | -16.96 |
| 2017 (4) | 0.45 | 4.46 | 21.31 | 13.47 | 20.38 | 3.82 | 8.64 | -11.75 | 7.89 | 38.39 | 152.99 | -3.62 | 115.60 | 1.31 |
| 2016 (3) | 0.44 | -13.94 | 18.78 | -15.25 | 19.63 | 29.49 | 9.79 | 46.56 | 5.70 | -33.31 | 158.73 | 51.56 | 114.10 | 71.55 |
| 2015 (2) | 0.51 | 10.13 | 22.16 | 26.56 | 15.16 | 28.04 | 6.68 | 149.25 | 8.55 | -55.19 | 104.73 | -17.11 | 66.51 | -11.06 |
| 2014 (1) | 0.46 | 2.8 | 17.51 | 9.16 | 11.84 | 0 | 2.68 | 0 | 19.09 | 0 | 126.35 | 47.52 | 74.78 | 24.9 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.44 | -1.06 | 3.31 | 13.49 | -11.54 | -25.96 | -5.77 | 5.1 | 27.69 | 455.00 | 0.0 | 0.0 | 264.87 | 6.87 | 30.62 | 199.19 | 8.94 | 37.04 |
| 24Q1 (19) | 0.44 | 3.06 | 2.82 | 15.25 | 7.93 | -25.17 | -6.08 | 22.65 | 18.28 | 455.00 | 0.0 | 0.0 | 247.85 | -6.88 | 40.15 | 182.84 | -7.33 | 38.62 |
| 23Q4 (18) | 0.43 | -5.27 | -5.73 | 14.13 | -19.03 | -31.24 | -7.86 | -156.03 | -354.34 | 455.00 | 0.0 | 0.0 | 266.16 | -8.13 | 94.42 | 197.30 | -10.12 | 103.38 |
| 23Q3 (17) | 0.46 | 6.95 | 1.54 | 17.45 | -4.23 | -13.01 | -3.07 | 61.53 | -1379.17 | 455.00 | 0.0 | 0.0 | 289.72 | 42.87 | 94.46 | 219.51 | 51.02 | 110.54 |
| 23Q2 (16) | 0.43 | -1.53 | -5.97 | 18.22 | -10.6 | 4.41 | -7.98 | -7.26 | -1150.0 | 455.00 | 0.0 | 0.0 | 202.78 | 14.66 | 35.87 | 145.35 | 10.2 | 45.09 |
| 23Q1 (15) | 0.43 | -5.51 | -7.85 | 20.38 | -0.83 | 10.58 | -7.44 | -330.06 | -164.75 | 455.00 | 0.0 | 2482.01 | 176.85 | 29.18 | 20.38 | 131.90 | 35.97 | 29.77 |
| 22Q4 (14) | 0.46 | 2.03 | 2.05 | 20.55 | 2.44 | 11.68 | -1.73 | -820.83 | -120.26 | 455.00 | 0.0 | 1757.79 | 136.90 | -8.11 | -17.07 | 97.01 | -6.95 | -17.9 |
| 22Q3 (13) | 0.45 | -0.95 | -1.8 | 20.06 | 14.96 | 10.28 | 0.24 | -68.42 | -98.13 | 455.00 | 0.0 | 2602.97 | 148.99 | -0.17 | -9.19 | 104.26 | 4.07 | -19.34 |
| 22Q2 (12) | 0.45 | -3.5 | -3.68 | 17.45 | -5.32 | -4.12 | 0.76 | -93.39 | -93.12 | 455.00 | 2482.01 | 2267.23 | 149.25 | 1.59 | 0.55 | 100.18 | -1.44 | -17.59 |
| 22Q1 (11) | 0.47 | 4.64 | -0.55 | 18.43 | 0.16 | 1.77 | 11.49 | 34.54 | -11.95 | 17.62 | -28.05 | 9.34 | 146.91 | -11.01 | -3.83 | 101.64 | -13.98 | -20.43 |
| 21Q4 (10) | 0.45 | -1.82 | 1.08 | 18.4 | 1.15 | 4.13 | 8.54 | -33.39 | -21.72 | 24.49 | 45.49 | 54.72 | 165.08 | 0.62 | -8.59 | 118.16 | -8.59 | -23.57 |
| 21Q3 (9) | 0.46 | -2.85 | -0.37 | 18.19 | -0.05 | -5.16 | 12.82 | 16.02 | 5.86 | 16.83 | -12.42 | -1.98 | 164.07 | 10.54 | -7.65 | 129.26 | 6.33 | -14.51 |
| 21Q2 (8) | 0.47 | -0.36 | -3.01 | 18.2 | 0.5 | -4.61 | 11.05 | -15.33 | 77.08 | 19.22 | 19.26 | -51.95 | 148.43 | -2.83 | -1.07 | 121.56 | -4.84 | -5.0 |
| 21Q1 (7) | 0.47 | 6.36 | -3.36 | 18.11 | 2.49 | -7.18 | 13.05 | 19.62 | 41.23 | 16.12 | 1.81 | -30.83 | 152.76 | -15.41 | 0.43 | 127.74 | -17.37 | 1.1 |
| 20Q4 (6) | 0.44 | -3.23 | -0.78 | 17.67 | -7.87 | -9.62 | 10.91 | -9.91 | 108.21 | 15.83 | -7.83 | -52.33 | 180.59 | 1.64 | -1.81 | 154.59 | 2.24 | 3.97 |
| 20Q3 (5) | 0.46 | -5.43 | 2.37 | 19.18 | 0.52 | 5.44 | 12.11 | 94.07 | -3.12 | 17.17 | -57.07 | 22.75 | 177.67 | 18.42 | 1.38 | 151.20 | 18.16 | 8.71 |
| 20Q2 (4) | 0.48 | -0.72 | 0.0 | 19.08 | -2.2 | 0.0 | 6.24 | -32.47 | 0.0 | 40.00 | 71.66 | 0.0 | 150.04 | -1.35 | 0.0 | 127.96 | 1.27 | 0.0 |
| 20Q1 (3) | 0.49 | 9.2 | 0.0 | 19.51 | -0.2 | 0.0 | 9.24 | 76.34 | 0.0 | 23.30 | -29.82 | 0.0 | 152.10 | -17.3 | 0.0 | 126.35 | -15.02 | 0.0 |
| 19Q4 (2) | 0.45 | -0.16 | 0.0 | 19.55 | 7.48 | 0.0 | 5.24 | -58.08 | 0.0 | 33.20 | 137.32 | 0.0 | 183.92 | 4.95 | 0.0 | 148.69 | 6.91 | 0.0 |
| 19Q3 (1) | 0.45 | 0.0 | 0.0 | 18.19 | 0.0 | 0.0 | 12.50 | 0.0 | 0.0 | 13.99 | 0.0 | 0.0 | 175.25 | 0.0 | 0.0 | 139.08 | 0.0 | 0.0 |
