- 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) | 0.51 | -10.24 | 8.4 | -22.08 | 33.11 | -9.44 | 5.75 | 73.72 | 2.08 | -82.08 | 142.47 | -2.4 | 100.20 | 4.94 |
| 2022 (9) | 0.56 | -4.59 | 10.78 | 13.35 | 36.56 | 2.99 | 3.31 | -34.58 | 11.60 | 31.92 | 145.98 | 1.31 | 95.48 | 8.43 |
| 2021 (8) | 0.59 | 1.57 | 9.51 | 25.3 | 35.5 | 12.24 | 5.06 | -50.2 | 8.79 | 116.73 | 144.09 | -10.84 | 88.06 | -16.82 |
| 2020 (7) | 0.58 | -1.06 | 7.59 | -2.32 | 31.63 | -2.17 | 10.16 | 73.38 | 4.06 | -48.26 | 161.60 | 0.38 | 105.87 | -1.42 |
| 2019 (6) | 0.59 | 0.07 | 7.77 | -16.99 | 32.33 | -0.74 | 5.86 | -2.82 | 7.84 | -28.93 | 160.99 | 29.63 | 107.39 | 35.23 |
| 2018 (5) | 0.59 | 11.47 | 9.36 | 129.98 | 32.57 | 14.76 | 6.03 | -10.0 | 11.03 | 140.55 | 124.19 | -30.11 | 79.41 | -34.78 |
| 2017 (4) | 0.53 | 1.99 | 4.07 | 21.86 | 28.38 | 8.53 | 6.70 | -73.8 | 4.59 | 302.57 | 177.70 | -13.58 | 121.76 | -22.7 |
| 2016 (3) | 0.52 | 23.48 | 3.34 | 76.72 | 26.15 | 6.65 | 25.57 | -38.09 | 1.14 | 153.16 | 205.63 | 9.28 | 157.51 | 11.35 |
| 2015 (2) | 0.42 | -0.31 | 1.89 | -21.25 | 24.52 | 6.1 | 41.30 | 78.4 | 0.45 | 647.0 | 188.17 | 11.22 | 141.46 | 14.99 |
| 2014 (1) | 0.42 | -5.58 | 2.4 | -10.45 | 23.11 | 8.65 | 23.15 | 38.54 | 0.06 | 0 | 169.19 | 6.11 | 123.02 | 1.94 |
| 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) | 0.47 | -2.82 | -10.75 | 8.0 | 8.55 | -3.73 | 15.18 | 10.16 | -22.91 | 2.91 | -26.73 | 0.93 | 155.27 | 5.75 | -0.21 | 104.42 | 4.51 | -5.76 |
| 24Q2 (19) | 0.49 | -2.12 | -8.76 | 7.37 | -3.91 | -16.72 | 13.78 | -24.86 | 290.37 | 3.97 | 44.14 | -72.88 | 146.83 | 1.48 | -2.31 | 99.91 | -0.79 | -1.67 |
| 24Q1 (18) | 0.50 | -1.96 | -11.98 | 7.67 | -8.69 | -29.24 | 18.34 | 2878.79 | 1403.28 | 2.75 | -4.43 | -84.59 | 144.69 | 1.56 | 0.19 | 100.71 | 0.51 | 4.94 |
| 23Q4 (17) | 0.51 | -4.3 | -10.24 | 8.4 | 1.08 | -22.08 | -0.66 | -103.35 | -147.14 | 2.88 | 0.0 | -83.87 | 142.47 | -8.43 | -2.4 | 100.20 | -9.57 | 4.94 |
| 23Q3 (16) | 0.53 | -0.66 | -8.36 | 8.31 | -6.1 | -28.18 | 19.69 | 457.79 | 249.11 | 2.88 | -80.32 | -83.87 | 155.59 | 3.52 | 3.31 | 110.80 | 9.04 | 17.5 |
| 23Q2 (15) | 0.53 | -5.57 | -10.77 | 8.85 | -18.36 | -14.16 | 3.53 | 189.34 | 155.8 | 14.64 | -18.08 | -57.76 | 150.30 | 4.08 | 4.08 | 101.61 | 5.88 | 17.41 |
| 23Q1 (14) | 0.56 | -0.02 | -0.53 | 10.84 | 0.56 | 1.12 | 1.22 | -12.86 | -81.11 | 17.88 | 0.0 | -48.44 | 144.41 | -1.08 | -6.11 | 95.97 | 0.51 | 4.91 |
| 22Q4 (13) | 0.56 | -2.29 | -4.59 | 10.78 | -6.83 | 13.35 | 1.40 | -75.18 | -83.21 | 17.88 | 0.0 | -1.86 | 145.98 | -3.07 | 1.31 | 95.48 | 1.25 | 8.43 |
| 22Q3 (12) | 0.58 | -3.27 | -0.59 | 11.57 | 12.22 | 14.44 | 5.64 | 308.7 | 29.95 | 17.88 | -48.44 | -45.83 | 150.61 | 4.29 | -0.59 | 94.30 | 8.97 | 3.51 |
| 22Q2 (11) | 0.60 | 5.26 | 2.78 | 10.31 | -3.82 | 19.88 | 1.38 | -78.64 | -3.5 | 34.67 | 0.0 | -72.38 | 144.41 | -6.11 | -5.2 | 86.54 | -5.4 | -1.71 |
| 22Q1 (10) | 0.57 | -4.1 | -3.41 | 10.72 | 12.72 | 25.38 | 6.46 | -22.54 | 4.19 | 34.67 | 90.33 | -21.51 | 153.80 | 6.74 | -1.12 | 91.48 | 3.88 | -2.54 |
| 21Q4 (9) | 0.59 | 1.81 | 1.57 | 9.51 | -5.93 | 25.3 | 8.34 | 92.17 | -38.72 | 18.21 | -44.81 | 73.16 | 144.09 | -4.9 | -10.84 | 88.06 | -3.34 | -16.82 |
| 21Q3 (8) | 0.58 | 0.0 | -0.24 | 10.11 | 17.56 | 24.97 | 4.34 | 203.5 | -74.9 | 33.00 | -73.71 | 261.24 | 151.51 | -0.54 | -10.0 | 91.10 | 3.46 | -18.07 |
| 21Q2 (7) | 0.58 | -1.07 | -2.04 | 8.6 | 0.58 | 2.14 | 1.43 | -76.94 | -89.22 | 125.50 | 184.15 | 487.74 | 152.33 | -2.06 | -6.88 | 88.05 | -6.19 | -14.32 |
| 21Q1 (6) | 0.59 | 0.84 | -0.93 | 8.55 | 12.65 | 4.65 | 6.20 | -54.45 | 389.72 | 44.17 | 319.89 | 2.42 | 155.54 | -3.75 | -5.77 | 93.86 | -11.34 | -5.94 |
| 20Q4 (5) | 0.58 | 0.0 | -1.06 | 7.59 | -6.18 | -2.32 | 13.61 | -21.28 | 221.75 | 10.52 | 15.14 | -75.61 | 161.60 | -4.01 | 0.38 | 105.87 | -4.78 | -0.82 |
| 20Q3 (4) | 0.58 | -1.81 | 0.0 | 8.09 | -3.92 | 0.0 | 17.29 | 30.29 | 0.0 | 9.14 | -57.22 | 0.0 | 168.35 | 2.91 | 0.0 | 111.19 | 8.19 | 0.0 |
| 20Q2 (3) | 0.59 | 0.05 | 0.0 | 8.42 | 3.06 | 0.0 | 13.27 | 720.09 | 0.0 | 21.35 | -50.49 | 0.0 | 163.59 | -0.9 | 0.0 | 102.77 | 2.99 | 0.0 |
| 20Q1 (2) | 0.59 | 0.71 | 0.0 | 8.17 | 5.15 | 0.0 | -2.14 | -150.59 | 0.0 | 43.12 | 0.0 | 0.0 | 165.07 | 2.53 | 0.0 | 99.79 | -6.52 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 7.77 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 43.12 | 0.0 | 0.0 | 160.99 | 0.0 | 0.0 | 106.75 | 0.0 | 0.0 |
