- 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) | 0.38 | 4.65 | 10.96 | 16.35 | 34.55 | -18.22 | 20.87 | -39.05 | 5.35 | 128.49 | 253.75 | -10.16 | 140.14 | -7.55 |
| 2022 (9) | 0.36 | -9.15 | 9.42 | 8.03 | 42.25 | -12.53 | 34.24 | -63.96 | 2.34 | 52.6 | 282.46 | 22.83 | 151.58 | 10.33 |
| 2021 (8) | 0.40 | 75.33 | 8.72 | 858.24 | 48.3 | 26.34 | 95.00 | -47.29 | 1.54 | 0 | 229.96 | -26.99 | 137.39 | -31.24 |
| 2020 (7) | 0.23 | -4.1 | 0.91 | -62.55 | 38.23 | -10.95 | 180.23 | 232.47 | 0.00 | 0 | 314.96 | 3.77 | 199.80 | 8.29 |
| 2019 (6) | 0.24 | -21.91 | 2.43 | -47.06 | 42.93 | -9.6 | 54.21 | 31.29 | 0.12 | -25.88 | 303.51 | 27.1 | 184.51 | 27.03 |
| 2018 (5) | 0.30 | -15.34 | 4.59 | -15.78 | 47.49 | -4.08 | 41.29 | -21.02 | 0.16 | 0 | 238.80 | 24.12 | 145.25 | 22.64 |
| 2017 (4) | 0.36 | 8.09 | 5.45 | 41.19 | 49.51 | 6.36 | 52.28 | -31.62 | 0.00 | 0 | 192.39 | -5.25 | 118.44 | -6.87 |
| 2016 (3) | 0.33 | -10.75 | 3.86 | -41.69 | 46.55 | 3.33 | 76.45 | 115.6 | 0.00 | 0 | 203.05 | 2.73 | 127.18 | -3.55 |
| 2015 (2) | 0.37 | -20.54 | 6.62 | -37.9 | 45.05 | -9.83 | 35.46 | 102.17 | 0.37 | -44.74 | 197.66 | 30.8 | 131.86 | 31.85 |
| 2014 (1) | 0.47 | -1.08 | 10.66 | 1.43 | 49.96 | 2.84 | 17.54 | 43.65 | 0.68 | 0 | 151.12 | 5.97 | 100.01 | 15.43 |
| 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) | 0.43 | -2.98 | 18.51 | 17.48 | 9.94 | 69.38 | 21.98 | -22.52 | -36.49 | 23.02 | 33.1 | 130.18 | 246.78 | 10.88 | -1.82 | 131.55 | 5.48 | -6.99 |
| 24Q2 (19) | 0.45 | 6.56 | 13.09 | 15.9 | 20.18 | 42.6 | 28.37 | -5.84 | 51.06 | 17.29 | 4.12 | -10.04 | 222.57 | 1.84 | -4.39 | 124.72 | 6.63 | -7.29 |
| 24Q1 (18) | 0.42 | 10.81 | 7.4 | 13.23 | 20.71 | 50.68 | 30.13 | 6.81 | 1672.35 | 16.61 | -14.53 | -95.45 | 218.55 | -13.87 | -7.52 | 116.96 | -16.54 | -7.23 |
| 23Q4 (17) | 0.38 | 3.44 | 4.65 | 10.96 | 6.2 | 16.35 | 28.21 | -18.49 | 1059.52 | 19.43 | 94.35 | 145.22 | 253.75 | 0.95 | -10.16 | 140.14 | -0.92 | -7.55 |
| 23Q3 (16) | 0.37 | -7.42 | -4.34 | 10.32 | -7.44 | -9.71 | 34.61 | 84.29 | 6.1 | 10.00 | -47.98 | 26.17 | 251.36 | 7.98 | -3.04 | 141.44 | 5.14 | 5.36 |
| 23Q2 (15) | 0.40 | 1.2 | -2.4 | 11.15 | 26.99 | 21.86 | 18.78 | 1004.71 | -67.51 | 19.23 | -94.73 | 253.31 | 232.79 | -1.49 | 5.28 | 134.53 | 6.71 | 8.96 |
| 23Q1 (14) | 0.39 | 7.96 | 3.61 | 8.78 | -6.79 | 1.97 | 1.70 | 157.82 | -97.51 | 365.00 | 4505.37 | 7525.89 | 236.32 | -16.34 | -3.1 | 126.07 | -16.83 | -13.97 |
| 22Q4 (13) | 0.36 | -5.44 | -9.15 | 9.42 | -17.59 | 8.03 | -2.94 | -109.01 | -105.96 | 7.93 | 0.0 | 12.22 | 282.46 | 8.96 | 22.83 | 151.58 | 12.91 | 10.33 |
| 22Q3 (12) | 0.38 | -5.53 | -5.44 | 11.43 | 24.92 | 3.16 | 32.62 | -43.56 | -52.85 | 7.93 | 45.65 | 44.42 | 259.24 | 17.24 | 26.63 | 134.25 | 8.73 | 8.71 |
| 22Q2 (11) | 0.40 | 7.43 | 31.22 | 9.15 | 6.27 | 72.64 | 57.80 | -15.48 | -70.59 | 5.44 | 13.69 | 0 | 221.11 | -9.34 | -6.85 | 123.47 | -15.74 | -19.26 |
| 22Q1 (10) | 0.38 | -5.33 | 36.37 | 8.61 | -1.26 | 209.71 | 68.39 | 38.55 | -74.52 | 4.79 | -32.23 | 0 | 243.88 | 6.05 | -6.8 | 146.54 | 6.66 | -12.29 |
| 21Q4 (9) | 0.40 | -1.58 | 75.33 | 8.72 | -21.3 | 858.24 | 49.36 | -28.66 | -88.29 | 7.06 | 28.69 | 0 | 229.96 | 12.32 | -26.99 | 137.39 | 11.26 | -31.24 |
| 21Q3 (8) | 0.40 | 31.09 | 82.41 | 11.08 | 109.06 | 588.2 | 69.19 | -64.8 | -66.57 | 5.49 | 0 | 0 | 204.73 | -13.75 | -34.35 | 123.49 | -19.25 | -32.27 |
| 21Q2 (7) | 0.31 | 11.65 | 19.25 | 5.3 | 90.65 | 213.61 | 196.54 | -26.78 | -15.91 | 0.00 | 0 | 0 | 237.38 | -9.28 | -9.79 | 152.92 | -8.47 | 2.06 |
| 21Q1 (6) | 0.28 | 21.72 | 18.28 | 2.78 | 205.49 | 40.4 | 268.44 | -36.33 | 251.87 | 0.00 | 0 | 0 | 261.67 | -16.92 | -11.62 | 167.07 | -16.38 | -11.24 |
| 20Q4 (5) | 0.23 | 2.39 | -4.1 | 0.91 | -43.48 | -62.55 | 421.63 | 103.73 | 376.63 | 0.00 | 0 | -100.0 | 314.96 | 0.99 | 3.77 | 199.80 | 9.59 | 8.29 |
| 20Q3 (4) | 0.22 | -14.3 | 0.0 | 1.61 | -4.73 | 0.0 | 206.96 | -11.45 | 0.0 | 0.00 | 0 | 0.0 | 311.87 | 18.52 | 0.0 | 182.32 | 21.68 | 0.0 |
| 20Q2 (3) | 0.26 | 10.74 | 0.0 | 1.69 | -14.65 | 0.0 | 233.73 | 206.37 | 0.0 | 0.00 | 0 | 0.0 | 263.14 | -11.13 | 0.0 | 149.83 | -20.4 | 0.0 |
| 20Q1 (2) | 0.23 | -1.31 | 0.0 | 1.98 | -18.52 | 0.0 | 76.29 | -13.76 | 0.0 | 0.00 | -100.0 | 0.0 | 296.08 | -2.45 | 0.0 | 188.23 | 2.02 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 2.43 | 0.0 | 0.0 | 88.46 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 303.51 | 0.0 | 0.0 | 184.51 | 0.0 | 0.0 |
