- 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) | 0.36 | -24.86 | 27.49 | -18.55 | 52.32 | -42.39 | 0.27 | -98.27 | 2.06 | 0.0 | 202.86 | 3.19 | 154.42 | 36.76 |
| 2022 (9) | 0.48 | 2.74 | 33.75 | 7.38 | 90.82 | 23.75 | 15.58 | -39.73 | 2.06 | -12.69 | 196.59 | -9.74 | 112.91 | 9.54 |
| 2021 (8) | 0.46 | 3.2 | 31.43 | 26.53 | 73.39 | 38.86 | 25.85 | 118.7 | 2.37 | -55.02 | 217.81 | 53.85 | 103.08 | 63.75 |
| 2020 (7) | 0.45 | 7.53 | 24.84 | 18.57 | 52.85 | -17.03 | 11.82 | 76.68 | 5.26 | -4.8 | 141.57 | -8.82 | 62.95 | -11.24 |
| 2019 (6) | 0.42 | -2.49 | 20.95 | -13.82 | 63.7 | 0.93 | 6.69 | -47.98 | 5.52 | 255.85 | 155.26 | -2.19 | 70.92 | 22.49 |
| 2018 (5) | 0.43 | -0.63 | 24.31 | 34.98 | 63.11 | 26.7 | 12.86 | -13.28 | 1.55 | 4.66 | 158.73 | -4.2 | 57.90 | -24.44 |
| 2017 (4) | 0.43 | -17.81 | 18.01 | 23.36 | 49.81 | 24.71 | 14.83 | 64.23 | 1.48 | -41.49 | 165.69 | 2.37 | 76.63 | -5.01 |
| 2016 (3) | 0.53 | -0.47 | 14.6 | 4.29 | 39.94 | 2.25 | 9.03 | 0.44 | 2.53 | -49.31 | 161.86 | -7.36 | 80.67 | -2.0 |
| 2015 (2) | 0.53 | -3.63 | 14.0 | -24.37 | 39.06 | 31.6 | 8.99 | -49.75 | 5.00 | 304.56 | 174.71 | 89.86 | 82.32 | 106.68 |
| 2014 (1) | 0.55 | 4.56 | 18.51 | 111.54 | 29.68 | 23.62 | 17.89 | 525.52 | 1.24 | 0 | 92.02 | -21.4 | 39.83 | -24.82 |
| 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) | 0.32 | -4.21 | -8.84 | 22.28 | -3.3 | 11.79 | 7.84 | -11.01 | 661.17 | 16.74 | 32.81 | -90.86 | 216.47 | 2.38 | -31.3 | 161.33 | 0.56 | -25.98 |
| 24Q2 (19) | 0.34 | 6.41 | -26.14 | 23.04 | 4.58 | -17.54 | 8.81 | 29.56 | 351.79 | 12.61 | -11.97 | -93.12 | 211.44 | -9.96 | 5.79 | 160.43 | -10.4 | 18.7 |
| 24Q1 (18) | 0.32 | -11.61 | -26.67 | 22.03 | -19.86 | -18.32 | 6.80 | 735.51 | 707.14 | 14.32 | -92.18 | -80.31 | 234.83 | 15.76 | 3.4 | 179.06 | 15.96 | 38.07 |
| 23Q4 (17) | 0.36 | 1.19 | -24.86 | 27.49 | 37.93 | -18.55 | -1.07 | -203.88 | -162.94 | 183.20 | 0.0 | 151.94 | 202.86 | -35.62 | 3.19 | 154.42 | -29.15 | 36.76 |
| 23Q3 (16) | 0.35 | -22.39 | -27.33 | 19.93 | -28.67 | -32.05 | 1.03 | -47.18 | -91.46 | 183.20 | 0.0 | 1793.36 | 315.11 | 57.67 | 63.39 | 217.95 | 61.25 | 97.72 |
| 23Q2 (15) | 0.46 | 5.65 | -10.02 | 27.94 | 3.6 | -22.15 | 1.95 | 274.11 | -92.55 | 183.20 | 151.94 | 3112.84 | 199.86 | -11.99 | 8.79 | 135.16 | 4.22 | 30.43 |
| 23Q1 (14) | 0.43 | -9.43 | -9.83 | 26.97 | -20.09 | -21.39 | -1.12 | -165.88 | -103.21 | 72.71 | 0.0 | 1111.9 | 227.10 | 15.52 | 12.36 | 129.69 | 14.86 | 27.58 |
| 22Q4 (13) | 0.48 | -2.13 | 2.74 | 33.75 | 15.07 | 7.38 | 1.70 | -85.9 | -91.6 | 72.71 | 651.5 | 650.38 | 196.59 | 1.93 | -9.74 | 112.91 | 2.43 | 9.54 |
| 22Q3 (12) | 0.49 | -3.9 | 1.33 | 29.33 | -18.28 | -17.22 | 12.06 | -53.92 | -58.33 | 9.68 | 69.69 | 46.6 | 192.86 | 4.97 | 24.37 | 110.23 | 6.37 | 48.42 |
| 22Q2 (11) | 0.51 | 5.87 | 12.76 | 35.89 | 4.61 | 17.25 | 26.17 | -24.89 | -5.63 | 5.70 | -4.96 | -27.61 | 183.72 | -9.1 | 13.13 | 103.63 | 1.95 | 21.39 |
| 22Q1 (10) | 0.48 | 3.19 | 7.21 | 34.31 | 9.16 | 20.43 | 34.84 | 72.05 | 21.14 | 6.00 | -38.08 | -30.85 | 202.11 | -7.21 | 27.36 | 101.65 | -1.39 | 33.57 |
| 21Q4 (9) | 0.46 | -3.47 | 3.2 | 31.43 | -11.29 | 26.53 | 20.25 | -30.03 | 51.01 | 9.69 | 46.82 | -19.15 | 217.81 | 40.46 | 53.85 | 103.08 | 38.79 | 63.75 |
| 21Q3 (8) | 0.48 | 6.94 | 14.55 | 35.43 | 15.75 | 65.1 | 28.94 | 4.36 | 6.87 | 6.60 | -16.21 | -34.29 | 155.07 | -4.51 | 8.86 | 74.27 | -13.0 | 8.3 |
| 21Q2 (7) | 0.45 | 0.65 | 0.07 | 30.61 | 7.44 | 33.84 | 27.73 | -3.58 | 568.19 | 7.88 | -9.22 | -95.2 | 162.40 | 2.34 | 22.91 | 85.37 | 12.18 | 31.3 |
| 21Q1 (6) | 0.45 | -0.67 | 2.59 | 28.49 | 14.69 | 17.48 | 28.76 | 114.47 | 407.23 | 8.68 | -27.6 | -82.19 | 158.69 | 12.09 | 8.02 | 76.10 | 20.89 | 0.4 |
| 20Q4 (5) | 0.45 | 7.14 | 7.53 | 24.84 | 15.75 | 18.57 | 13.41 | -50.48 | 73.48 | 11.99 | 19.33 | -42.36 | 141.57 | -0.62 | -8.82 | 62.95 | -8.21 | -7.67 |
| 20Q3 (4) | 0.42 | -6.59 | 0.0 | 21.46 | -6.17 | 0.0 | 27.08 | 552.53 | 0.0 | 10.04 | -93.89 | 0.0 | 142.45 | 7.81 | 0.0 | 68.58 | 5.48 | 0.0 |
| 20Q2 (3) | 0.45 | 3.19 | 0.0 | 22.87 | -5.69 | 0.0 | 4.15 | -26.81 | 0.0 | 164.25 | 237.17 | 0.0 | 132.13 | -10.06 | 0.0 | 65.02 | -14.22 | 0.0 |
| 20Q1 (2) | 0.44 | 4.11 | 0.0 | 24.25 | 15.75 | 0.0 | 5.67 | -26.65 | 0.0 | 48.71 | 134.27 | 0.0 | 146.91 | -5.38 | 0.0 | 75.80 | 11.18 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 20.95 | 0.0 | 0.0 | 7.73 | 0.0 | 0.0 | 20.79 | 0.0 | 0.0 | 155.26 | 0.0 | 0.0 | 68.18 | 0.0 | 0.0 |
