- 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) | 0.24 | -12.94 | 6.2 | -4.91 | 48.13 | -14.45 | 8.78 | -46.98 | 0.16 | -68.53 | 361.03 | 8.17 | 274.69 | 9.59 |
| 2022 (9) | 0.28 | -19.9 | 6.52 | -24.45 | 56.26 | 9.46 | 16.56 | 12.42 | 0.51 | 36.5 | 333.76 | 21.49 | 250.66 | 24.14 |
| 2021 (8) | 0.35 | -4.11 | 8.63 | -8.0 | 51.4 | 8.85 | 14.73 | 51.7 | 0.37 | -17.16 | 274.73 | 5.54 | 201.91 | -6.12 |
| 2020 (7) | 0.36 | -5.21 | 9.38 | -14.34 | 47.22 | 1.22 | 9.71 | -23.66 | 0.45 | -8.37 | 260.31 | 1.74 | 215.08 | 4.5 |
| 2019 (6) | 0.38 | -28.96 | 10.95 | -9.28 | 46.65 | 19.65 | 12.72 | -17.35 | 0.49 | 56.62 | 255.86 | 40.55 | 205.81 | 50.31 |
| 2018 (5) | 0.54 | -0.68 | 12.07 | 26.79 | 38.99 | 28.38 | 15.39 | 50.29 | 0.31 | -71.78 | 182.04 | 7.53 | 136.92 | -0.9 |
| 2017 (4) | 0.54 | 1.08 | 9.52 | -5.27 | 30.37 | 2.39 | 10.24 | -13.44 | 1.11 | -46.84 | 169.30 | -12.63 | 138.16 | -9.34 |
| 2016 (3) | 0.54 | 3.38 | 10.05 | 11.05 | 29.66 | -9.44 | 11.83 | -57.52 | 2.10 | 0 | 193.78 | 20.56 | 152.39 | 17.45 |
| 2015 (2) | 0.52 | 11.08 | 9.05 | 491.5 | 32.75 | 3.12 | 27.85 | -43.98 | 0.00 | 0 | 160.73 | -24.25 | 129.75 | -26.14 |
| 2014 (1) | 0.47 | 5.04 | 1.53 | 86.59 | 31.76 | 23.1 | 49.71 | -81.24 | 0.00 | 0 | 212.18 | 21.98 | 175.68 | 28.17 |
| 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) | 0.24 | -0.94 | -14.83 | 7.95 | 8.46 | -27.33 | 1.04 | -37.35 | -80.0 | 1.40 | 0.0 | 110.0 | 352.98 | 0.99 | 9.79 | 277.62 | 2.64 | 11.11 |
| 24Q2 (19) | 0.24 | 1.12 | -24.61 | 7.33 | -17.27 | -37.99 | 1.66 | -73.05 | -86.53 | 1.40 | 0.0 | 10.0 | 349.53 | -4.72 | 23.13 | 270.47 | -3.61 | 22.46 |
| 24Q1 (18) | 0.24 | -0.7 | -3.79 | 8.86 | 42.9 | 5.73 | 6.16 | -31.02 | -29.84 | 1.40 | 110.0 | -0.53 | 366.86 | 1.83 | -0.57 | 280.59 | 2.15 | 0.23 |
| 23Q4 (17) | 0.24 | -14.37 | -12.8 | 6.2 | -43.33 | -4.91 | 8.93 | 71.73 | -24.89 | 0.67 | 0.0 | -63.89 | 360.27 | 12.06 | 7.94 | 274.69 | 9.93 | 9.59 |
| 23Q3 (16) | 0.28 | -12.32 | -1.67 | 10.94 | -7.45 | 24.46 | 5.20 | -57.79 | -67.13 | 0.67 | -47.62 | -71.17 | 321.51 | 13.26 | -1.13 | 249.87 | 13.14 | 0.32 |
| 23Q2 (15) | 0.32 | 29.03 | 18.57 | 11.82 | 41.05 | 88.82 | 12.32 | 40.32 | -53.98 | 1.27 | -9.57 | -18.18 | 283.87 | -23.06 | -18.29 | 220.86 | -21.11 | -19.93 |
| 23Q1 (14) | 0.25 | -9.99 | 2.58 | 8.38 | 28.53 | 23.24 | 8.78 | -26.16 | -43.1 | 1.41 | -23.77 | -22.14 | 368.97 | 10.55 | -6.67 | 279.95 | 11.69 | -7.26 |
| 22Q4 (13) | 0.28 | -3.44 | -19.9 | 6.52 | -25.82 | -24.45 | 11.89 | -24.84 | -16.62 | 1.85 | -20.17 | 73.96 | 333.76 | 2.64 | 21.49 | 250.66 | 0.64 | 24.14 |
| 22Q3 (12) | 0.29 | 5.72 | -19.86 | 8.79 | 40.42 | 6.8 | 15.82 | -40.9 | -16.56 | 2.31 | 48.66 | -24.07 | 325.18 | -6.4 | 22.83 | 249.07 | -9.71 | 19.06 |
| 22Q2 (11) | 0.27 | 11.63 | -16.28 | 6.26 | -7.94 | -10.44 | 26.77 | 73.49 | 78.11 | 1.56 | -13.95 | 233.33 | 347.42 | -12.12 | 21.42 | 275.85 | -8.62 | 23.45 |
| 22Q1 (10) | 0.24 | -29.71 | -24.85 | 6.8 | -21.21 | -24.94 | 15.43 | 8.2 | 42.74 | 1.81 | 70.34 | 18.79 | 395.33 | 43.9 | 36.69 | 301.86 | 49.5 | 39.94 |
| 21Q4 (9) | 0.35 | -3.39 | -4.11 | 8.63 | 4.86 | -8.0 | 14.26 | -24.79 | 290.68 | 1.06 | -65.15 | -94.31 | 274.73 | 3.78 | 5.54 | 201.91 | -3.48 | -6.12 |
| 21Q3 (8) | 0.36 | 10.45 | -3.28 | 8.23 | 17.74 | -21.39 | 18.96 | 26.15 | 37.69 | 3.05 | 552.6 | -21.69 | 264.73 | -7.48 | 2.17 | 209.20 | -6.38 | 2.58 |
| 21Q2 (7) | 0.33 | 0.22 | -9.13 | 6.99 | -22.85 | -23.19 | 15.03 | 39.04 | -32.33 | 0.47 | -69.33 | -39.33 | 286.14 | -1.06 | 6.31 | 223.45 | 3.59 | 1.47 |
| 21Q1 (6) | 0.32 | -10.33 | -10.89 | 9.06 | -3.41 | -17.56 | 10.81 | 196.16 | 40.39 | 1.52 | -91.85 | -78.26 | 289.22 | 11.11 | 9.11 | 215.71 | 0.29 | 8.13 |
| 20Q4 (5) | 0.36 | -2.56 | -5.21 | 9.38 | -10.41 | -14.34 | 3.65 | -73.49 | -69.96 | 18.67 | 380.0 | 319.32 | 260.31 | 0.47 | 1.74 | 215.08 | 5.46 | 4.5 |
| 20Q3 (4) | 0.37 | 3.77 | 0.0 | 10.47 | 15.05 | 0.0 | 13.77 | -38.0 | 0.0 | 3.89 | 405.56 | 0.0 | 259.10 | -3.73 | 0.0 | 203.94 | -7.39 | 0.0 |
| 20Q2 (3) | 0.36 | -1.73 | 0.0 | 9.1 | -17.2 | 0.0 | 22.21 | 188.44 | 0.0 | 0.77 | -89.01 | 0.0 | 269.15 | 1.54 | 0.0 | 220.21 | 10.39 | 0.0 |
| 20Q1 (2) | 0.36 | -4.61 | 0.0 | 10.99 | 0.37 | 0.0 | 7.70 | -36.63 | 0.0 | 7.00 | 57.25 | 0.0 | 265.08 | 3.6 | 0.0 | 199.49 | -3.07 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 10.95 | 0.0 | 0.0 | 12.15 | 0.0 | 0.0 | 4.45 | 0.0 | 0.0 | 255.86 | 0.0 | 0.0 | 205.81 | 0.0 | 0.0 |
