- 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) | 0.41 | -0.54 | 1.62 | -13.83 | 6.44 | 35.01 | 26.28 | -8.65 | 2.12 | -25.49 | 270.55 | -8.08 | 156.06 | 1.01 |
| 2022 (9) | 0.41 | -7.28 | 1.88 | -3.59 | 4.77 | -11.17 | 28.77 | -16.0 | 2.84 | -4.73 | 294.34 | 5.18 | 154.50 | -1.35 |
| 2021 (8) | 0.44 | -8.54 | 1.95 | -7.58 | 5.37 | 5.5 | 34.25 | 16.02 | 2.98 | -17.38 | 279.84 | 10.38 | 156.62 | -11.7 |
| 2020 (7) | 0.48 | -9.49 | 2.11 | -7.05 | 5.09 | -11.01 | 29.52 | 8.61 | 3.61 | 9.53 | 253.52 | 21.61 | 177.38 | 30.84 |
| 2019 (6) | 0.53 | -12.28 | 2.27 | -12.69 | 5.72 | 15.32 | 27.18 | -99.54 | 3.30 | -6.01 | 208.47 | 24.12 | 135.57 | 34.07 |
| 2018 (5) | 0.61 | 53.57 | 2.6 | 25900.0 | 4.96 | 16.98 | 5917.14 | 69.57 | 3.51 | 16035.38 | 167.96 | -30.57 | 101.12 | -39.16 |
| 2017 (4) | 0.40 | 3.63 | 0.01 | 0.0 | 4.24 | 3.67 | 3489.50 | 26.19 | 0.02 | 2.17 | 241.90 | -7.55 | 166.22 | -5.69 |
| 2016 (3) | 0.38 | -18.07 | 0.01 | 0.0 | 4.09 | 12.67 | 2765.29 | 46.3 | 0.02 | -23.4 | 261.65 | 23.86 | 176.25 | 20.66 |
| 2015 (2) | 0.47 | 14.54 | 0.01 | 0.0 | 3.63 | 16.72 | 1890.17 | 79.9 | 0.03 | -44.44 | 211.24 | -10.43 | 146.07 | 2.49 |
| 2014 (1) | 0.41 | -3.2 | 0.01 | 0.0 | 3.11 | 20.54 | 1050.65 | 17.18 | 0.05 | 0 | 235.84 | -5.89 | 142.52 | 9.4 |
| 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) | 0.38 | -10.28 | -6.13 | 1.49 | -3.25 | -10.24 | 32.98 | -6.28 | 69.48 | 7.78 | 35.27 | -32.59 | 304.98 | 24.49 | 1.56 | 173.98 | 17.74 | 7.77 |
| 24Q2 (19) | 0.42 | 12.29 | -5.47 | 1.54 | -2.53 | -9.41 | 35.19 | -16.67 | -4.04 | 5.75 | 12.59 | -14.12 | 244.98 | -25.01 | 0.31 | 147.76 | -23.46 | 8.84 |
| 24Q1 (18) | 0.37 | -8.68 | -3.89 | 1.58 | -2.47 | -9.2 | 42.23 | 85.22 | 56.06 | 5.11 | -43.25 | -48.28 | 326.69 | 20.75 | -0.26 | 193.06 | 23.71 | 18.84 |
| 23Q4 (17) | 0.41 | 2.03 | -0.54 | 1.62 | -2.41 | -13.83 | 22.80 | 17.16 | 18.63 | 9.00 | -22.0 | -50.0 | 270.55 | -9.91 | -8.08 | 156.06 | -3.33 | 1.01 |
| 23Q3 (16) | 0.40 | -9.65 | 0.73 | 1.66 | -2.35 | -8.79 | 19.46 | -46.93 | -42.12 | 11.54 | 72.33 | 25.12 | 300.30 | 22.96 | -15.11 | 161.43 | 18.91 | -19.14 |
| 23Q2 (15) | 0.44 | 14.16 | 3.1 | 1.7 | -2.3 | -9.09 | 36.67 | 35.51 | 31.01 | 6.70 | -32.2 | -45.18 | 244.22 | -25.44 | -15.81 | 135.76 | -16.43 | -26.93 |
| 23Q1 (14) | 0.39 | -5.49 | -5.16 | 1.74 | -7.45 | -8.9 | 27.06 | 40.79 | -25.37 | 9.88 | -45.14 | -9.71 | 327.55 | 11.28 | -3.91 | 162.45 | 5.15 | -17.16 |
| 22Q4 (13) | 0.41 | 3.32 | -7.28 | 1.88 | 3.3 | -3.59 | 19.22 | -42.83 | -40.27 | 18.00 | 95.18 | 30.73 | 294.34 | -16.8 | 5.18 | 154.50 | -22.61 | -1.35 |
| 22Q3 (12) | 0.40 | -7.52 | -13.45 | 1.82 | -2.67 | -12.92 | 33.62 | 20.11 | -46.27 | 9.22 | -24.5 | 41.11 | 353.77 | 21.96 | 33.57 | 199.63 | 7.45 | 36.28 |
| 22Q2 (11) | 0.43 | 5.01 | -8.87 | 1.87 | -2.09 | -12.21 | 27.99 | -22.81 | -7.68 | 12.21 | 11.67 | -8.56 | 290.08 | -14.9 | 13.7 | 185.79 | -5.26 | 26.71 |
| 22Q1 (10) | 0.41 | -7.59 | -12.67 | 1.91 | -2.05 | -7.73 | 36.26 | 12.68 | 200.41 | 10.94 | -20.57 | -71.37 | 340.87 | 21.81 | 24.69 | 196.10 | 25.21 | 8.86 |
| 21Q4 (9) | 0.44 | -3.55 | -8.54 | 1.95 | -6.7 | -7.58 | 32.18 | -48.57 | 3.04 | 13.77 | 110.68 | -8.21 | 279.84 | 5.66 | 10.38 | 156.62 | 6.92 | -11.7 |
| 21Q3 (8) | 0.46 | -2.63 | -6.35 | 2.09 | -1.88 | -2.79 | 62.57 | 106.37 | 37.76 | 6.54 | -51.07 | -34.31 | 264.85 | 3.81 | 6.13 | 146.48 | -0.1 | -12.9 |
| 21Q2 (7) | 0.47 | 0.64 | -14.31 | 2.13 | 2.9 | -3.18 | 30.32 | 151.2 | 22.36 | 13.36 | -65.03 | -34.52 | 255.13 | -6.68 | 36.79 | 146.63 | -18.6 | 20.2 |
| 21Q1 (6) | 0.47 | -3.23 | -9.67 | 2.07 | -1.9 | -7.17 | 12.07 | -61.35 | -38.98 | 38.20 | 154.67 | 103.0 | 273.38 | 7.83 | 25.58 | 180.14 | 1.56 | 27.99 |
| 20Q4 (5) | 0.48 | -1.25 | -9.49 | 2.11 | -1.86 | -7.05 | 31.23 | -31.24 | 41.12 | 15.00 | 50.75 | -14.69 | 253.52 | 1.59 | 21.61 | 177.38 | 5.47 | 30.84 |
| 20Q3 (4) | 0.49 | -10.91 | 0.0 | 2.15 | -2.27 | 0.0 | 45.42 | 83.29 | 0.0 | 9.95 | -51.23 | 0.0 | 249.55 | 33.8 | 0.0 | 168.18 | 37.86 | 0.0 |
| 20Q2 (3) | 0.55 | 6.1 | 0.0 | 2.2 | -1.35 | 0.0 | 24.78 | 25.28 | 0.0 | 20.40 | 8.41 | 0.0 | 186.51 | -14.32 | 0.0 | 121.99 | -13.32 | 0.0 |
| 20Q1 (2) | 0.52 | -3.03 | 0.0 | 2.23 | -1.76 | 0.0 | 19.78 | -10.62 | 0.0 | 18.82 | 7.02 | 0.0 | 217.69 | 4.42 | 0.0 | 140.74 | 3.81 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 22.13 | 0.0 | 0.0 | 17.58 | 0.0 | 0.0 | 208.47 | 0.0 | 0.0 | 135.57 | 0.0 | 0.0 |
