- 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) | 0.62 | 7.12 | 27.96 | 23.72 | 17.56 | -20.58 | 0.34 | -91.1 | 281.17 | 1622.97 | 100.51 | -13.35 | 57.15 | -11.82 |
| 2022 (9) | 0.58 | 6.86 | 22.6 | 11.6 | 22.11 | 19.51 | 3.82 | -22.36 | 16.32 | 22.81 | 115.99 | 10.96 | 64.81 | 36.36 |
| 2021 (8) | 0.55 | 1.26 | 20.25 | 1.5 | 18.5 | 10.84 | 4.92 | 101.64 | 13.29 | -29.41 | 104.53 | -10.99 | 47.53 | -26.08 |
| 2020 (7) | 0.54 | 0.56 | 19.95 | 8.48 | 16.69 | -23.19 | 2.44 | -53.35 | 18.82 | 105.27 | 117.43 | 1.64 | 64.30 | -20.12 |
| 2019 (6) | 0.54 | -5.37 | 18.39 | -13.21 | 21.73 | 8.27 | 5.23 | -20.52 | 9.17 | 5.27 | 115.53 | -3.31 | 80.50 | -6.26 |
| 2018 (5) | 0.57 | 7.73 | 21.19 | 13.99 | 20.07 | 10.27 | 6.58 | -30.0 | 8.71 | 77.05 | 119.48 | 25.1 | 85.88 | 69.89 |
| 2017 (4) | 0.53 | 18.45 | 18.59 | 18.86 | 18.2 | 4.6 | 9.40 | -10.98 | 4.92 | 10.78 | 95.51 | -30.83 | 50.55 | -36.71 |
| 2016 (3) | 0.44 | -0.05 | 15.64 | -7.95 | 17.4 | 8.07 | 10.56 | 237.38 | 4.44 | -66.94 | 138.09 | -38.03 | 79.87 | -52.0 |
| 2015 (2) | 0.44 | -37.65 | 16.99 | -41.09 | 16.1 | 5.57 | 3.13 | 35.5 | 13.43 | -57.58 | 222.84 | 132.22 | 166.39 | 124.73 |
| 2014 (1) | 0.71 | -6.81 | 28.84 | -2.0 | 15.25 | -2.31 | 2.31 | -64.13 | 31.67 | 0 | 95.96 | -12.34 | 74.04 | -3.0 |
| 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) | 0.67 | 2.52 | 8.61 | 29.38 | 4.74 | 11.46 | -3.25 | -27.95 | -10733.33 | 153.36 | 0.0 | 23.68 | 83.76 | 14.47 | -25.01 | 47.99 | 16.74 | -16.61 |
| 24Q2 (19) | 0.65 | 1.59 | 6.95 | 28.05 | 1.78 | 16.97 | -2.54 | -2922.22 | -184.39 | 153.36 | 0.0 | 23.68 | 73.17 | -11.01 | -20.12 | 41.11 | -7.14 | -8.52 |
| 24Q1 (18) | 0.64 | 2.63 | 5.69 | 27.56 | -1.43 | 21.25 | 0.09 | 110.59 | 115.52 | 153.36 | 0.0 | 189.17 | 82.22 | -18.2 | -11.13 | 44.27 | -22.54 | 2.41 |
| 23Q4 (17) | 0.62 | 1.61 | 7.12 | 27.96 | 6.07 | 23.72 | -0.85 | -2733.33 | -126.4 | 153.36 | 23.68 | 189.17 | 100.51 | -10.01 | -13.35 | 57.15 | -0.7 | -11.82 |
| 23Q3 (16) | 0.61 | 0.95 | 4.96 | 26.36 | 9.92 | 13.72 | -0.03 | -101.0 | -101.38 | 124.00 | 0.0 | 4.64 | 111.69 | 21.93 | 12.97 | 57.55 | 28.06 | 4.85 |
| 23Q2 (15) | 0.61 | 0.4 | 2.74 | 23.98 | 5.5 | 5.5 | 3.01 | 618.97 | -61.26 | 124.00 | 133.8 | 301.66 | 91.60 | -0.99 | -8.64 | 44.94 | 3.96 | -20.8 |
| 23Q1 (14) | 0.61 | 4.02 | 3.22 | 22.73 | 0.58 | 0.49 | -0.58 | -118.01 | -123.67 | 53.04 | 0.0 | -29.69 | 92.52 | -20.23 | 2.64 | 43.23 | -33.3 | -7.25 |
| 22Q4 (13) | 0.58 | -0.44 | 6.86 | 22.6 | -2.5 | 11.6 | 3.22 | 47.71 | -51.43 | 53.04 | -55.24 | 46.81 | 115.99 | 17.32 | 10.96 | 64.81 | 18.07 | 36.36 |
| 22Q3 (12) | 0.59 | -1.18 | 5.31 | 23.18 | 1.98 | 12.85 | 2.18 | -71.94 | -70.18 | 118.50 | 283.85 | 192.48 | 98.87 | -1.39 | -12.22 | 54.89 | -3.26 | 5.72 |
| 22Q2 (11) | 0.59 | 0.87 | 6.88 | 22.73 | 0.49 | 17.41 | 7.77 | 217.14 | 167.93 | 30.87 | -59.07 | -67.89 | 100.26 | 11.23 | -10.61 | 56.74 | 21.73 | 4.46 |
| 22Q1 (10) | 0.59 | 7.69 | 9.7 | 22.62 | 11.7 | 14.36 | 2.45 | -63.05 | -14.63 | 75.43 | 108.8 | -16.65 | 90.14 | -13.77 | -18.02 | 46.61 | -1.94 | -20.54 |
| 21Q4 (9) | 0.55 | -1.89 | 1.26 | 20.25 | -1.41 | 1.5 | 6.63 | -9.3 | -37.16 | 36.12 | -10.84 | 39.3 | 104.53 | -7.19 | -10.99 | 47.53 | -8.46 | -26.08 |
| 21Q3 (8) | 0.56 | 0.29 | 0.58 | 20.54 | 6.1 | -0.19 | 7.31 | 152.07 | 96.51 | 40.52 | -57.86 | 29.76 | 112.63 | 0.42 | -7.22 | 51.92 | -4.42 | -20.36 |
| 21Q2 (7) | 0.55 | 3.53 | -0.56 | 19.36 | -2.12 | 1.2 | 2.90 | 1.05 | 215.54 | 96.15 | 6.25 | 444.08 | 112.16 | 2.0 | 9.61 | 54.32 | -7.4 | -3.94 |
| 21Q1 (6) | 0.54 | -0.59 | 3.8 | 19.78 | -0.85 | 15.27 | 2.87 | -72.8 | 472.73 | 90.50 | 248.97 | 412.09 | 109.96 | -6.36 | 2.92 | 58.66 | -8.77 | -3.93 |
| 20Q4 (5) | 0.54 | -2.55 | 0.56 | 19.95 | -3.06 | 8.48 | 10.55 | 183.6 | 4.15 | 25.93 | -16.95 | 46.74 | 117.43 | -3.26 | 1.64 | 64.30 | -1.37 | -20.12 |
| 20Q3 (4) | 0.55 | -0.84 | 0.0 | 20.58 | 7.58 | 0.0 | 3.72 | 248.21 | 0.0 | 31.23 | 76.68 | 0.0 | 121.39 | 18.63 | 0.0 | 65.19 | 15.28 | 0.0 |
| 20Q2 (3) | 0.56 | 8.07 | 0.0 | 19.13 | 11.48 | 0.0 | -2.51 | -225.97 | 0.0 | 17.67 | 0.0 | 0.0 | 102.33 | -4.22 | 0.0 | 56.55 | -7.39 | 0.0 |
| 20Q1 (2) | 0.52 | -3.7 | 0.0 | 17.16 | -6.69 | 0.0 | -0.77 | -107.6 | 0.0 | 17.67 | 0.0 | 0.0 | 106.84 | -7.52 | 0.0 | 61.06 | -24.15 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 18.39 | 0.0 | 0.0 | 10.13 | 0.0 | 0.0 | 17.67 | 0.0 | 0.0 | 115.53 | 0.0 | 0.0 | 80.50 | 0.0 | 0.0 |
