- 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) | 0.39 | 4.76 | 28.74 | -10.66 | 205.81 | -6.47 | 33.55 | 17.14 | 0.37 | -47.57 | 210.12 | 3.53 | 157.09 | 6.74 |
| 2022 (9) | 0.37 | -1.26 | 32.17 | -24.94 | 220.04 | 22.38 | 28.64 | 24.79 | 0.70 | -68.17 | 202.95 | 2.06 | 147.17 | 6.61 |
| 2021 (8) | 0.37 | -11.58 | 42.86 | 39.52 | 179.8 | 15.62 | 22.95 | -18.85 | 2.21 | 61.47 | 198.86 | -10.13 | 138.04 | -19.18 |
| 2020 (7) | 0.42 | -1.15 | 30.72 | -5.45 | 155.51 | -9.13 | 28.28 | 5.13 | 1.37 | 10.23 | 221.27 | -2.25 | 170.80 | -1.28 |
| 2019 (6) | 0.43 | 5.6 | 32.49 | 10.02 | 171.14 | 6.82 | 26.90 | 51.21 | 1.24 | -40.0 | 226.36 | -0.19 | 173.01 | 3.82 |
| 2018 (5) | 0.40 | -13.39 | 29.53 | -3.65 | 160.22 | 9.63 | 17.79 | -27.51 | 2.07 | 13.73 | 226.78 | 0.82 | 166.65 | 4.48 |
| 2017 (4) | 0.47 | -4.13 | 30.65 | 2.03 | 146.15 | 0.97 | 24.54 | -43.57 | 1.82 | 108.99 | 224.93 | 5.96 | 159.50 | -2.44 |
| 2016 (3) | 0.49 | -4.89 | 30.04 | 27.18 | 144.74 | 0.36 | 43.49 | 13.49 | 0.87 | -6.75 | 212.28 | 2.55 | 163.49 | 3.77 |
| 2015 (2) | 0.51 | -7.58 | 23.62 | -11.04 | 144.22 | -0.57 | 38.32 | 116.37 | 0.93 | -31.03 | 207.00 | 11.87 | 157.55 | 17.94 |
| 2014 (1) | 0.55 | 1.1 | 26.55 | 0 | 145.04 | 25.08 | 17.71 | 0 | 1.35 | 0 | 185.04 | -0.77 | 133.58 | 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) | 0.43 | -2.51 | 9.5 | 51.25 | 52.99 | 71.18 | 28.90 | -11.13 | -16.18 | 2.48 | 12.96 | 64.3 | 203.37 | 5.64 | 1.3 | 155.22 | 5.83 | 5.28 |
| 24Q2 (19) | 0.44 | -2.64 | 10.19 | 33.5 | -6.11 | 42.13 | 32.52 | -13.19 | 20.49 | 2.20 | 12.61 | 33.13 | 192.51 | 4.67 | 6.41 | 146.67 | 4.79 | 11.13 |
| 24Q1 (18) | 0.45 | 17.86 | 16.53 | 35.68 | 24.15 | 12.73 | 37.46 | 2.55 | 2.55 | 1.95 | 34.24 | 16.63 | 183.92 | -12.47 | -4.49 | 139.97 | -10.9 | -1.08 |
| 23Q4 (17) | 0.39 | -2.11 | 4.76 | 28.74 | -4.01 | -10.66 | 36.53 | 5.95 | 102.27 | 1.45 | -3.78 | -62.73 | 210.12 | 4.66 | 3.53 | 157.09 | 6.55 | 6.74 |
| 23Q3 (16) | 0.39 | -1.89 | 7.25 | 29.94 | 27.03 | -25.78 | 34.48 | 27.75 | 47.86 | 1.51 | -8.47 | -60.68 | 200.76 | 10.97 | -2.38 | 147.43 | 11.71 | -1.22 |
| 23Q2 (15) | 0.40 | 2.95 | 5.27 | 23.57 | -25.53 | -37.26 | 26.99 | -26.12 | -5.79 | 1.65 | -1.34 | -57.56 | 180.92 | -6.04 | -0.63 | 131.98 | -6.73 | 5.31 |
| 23Q1 (14) | 0.39 | 5.95 | 11.18 | 31.65 | -1.62 | -13.92 | 36.53 | 102.27 | -36.96 | 1.67 | -57.1 | -15.36 | 192.56 | -5.12 | -9.48 | 141.50 | -3.85 | -4.91 |
| 22Q4 (13) | 0.37 | 0.22 | -1.26 | 32.17 | -20.25 | -24.94 | 18.06 | -22.56 | 8.93 | 3.90 | 1.49 | -71.39 | 202.95 | -1.32 | 2.06 | 147.17 | -1.39 | 6.61 |
| 22Q3 (12) | 0.37 | -3.7 | -2.6 | 40.34 | 7.37 | -5.44 | 23.32 | -18.6 | 61.5 | 3.84 | -1.2 | -78.27 | 205.66 | 12.96 | 1.62 | 149.25 | 19.1 | 6.13 |
| 22Q2 (11) | 0.38 | 8.73 | -2.21 | 37.57 | 2.18 | 9.06 | 28.65 | -50.56 | -0.49 | 3.89 | 96.75 | -17.81 | 182.07 | -14.41 | -0.52 | 125.32 | -15.79 | -6.55 |
| 22Q1 (10) | 0.35 | -5.91 | -12.07 | 36.77 | -14.21 | 11.42 | 57.95 | 249.52 | 69.39 | 1.98 | -85.5 | -59.84 | 212.73 | 6.97 | -0.87 | 148.81 | 7.8 | -6.33 |
| 21Q4 (9) | 0.37 | -1.14 | -11.58 | 42.86 | 0.47 | 39.52 | 16.58 | 14.82 | -57.4 | 13.63 | -22.89 | 184.13 | 198.86 | -1.74 | -10.13 | 138.04 | -1.84 | -19.18 |
| 21Q3 (8) | 0.38 | -3.31 | -11.05 | 42.66 | 23.83 | 34.02 | 14.44 | -49.84 | -60.64 | 17.67 | 273.66 | 342.36 | 202.38 | 10.57 | -9.32 | 140.63 | 4.87 | -19.13 |
| 21Q2 (7) | 0.39 | -2.23 | -11.87 | 34.45 | 4.39 | 3.14 | 28.79 | -15.84 | 53.22 | 4.73 | -3.87 | -41.53 | 183.03 | -14.71 | -19.98 | 134.10 | -15.59 | -26.14 |
| 21Q1 (6) | 0.40 | -5.39 | -4.16 | 33.0 | 7.42 | -0.18 | 34.21 | -12.1 | 59.04 | 4.92 | 2.59 | -28.85 | 214.60 | -3.01 | -11.2 | 158.87 | -6.98 | -13.58 |
| 20Q4 (5) | 0.42 | -0.54 | -1.15 | 30.72 | -3.49 | -5.45 | 38.92 | 6.08 | 43.14 | 4.80 | 20.05 | 5.74 | 221.27 | -0.85 | -2.25 | 170.80 | -1.78 | -1.28 |
| 20Q3 (4) | 0.42 | -4.21 | 0.0 | 31.83 | -4.7 | 0.0 | 36.69 | 95.26 | 0.0 | 4.00 | -50.61 | 0.0 | 223.17 | -2.43 | 0.0 | 173.90 | -4.22 | 0.0 |
| 20Q2 (3) | 0.44 | 6.32 | 0.0 | 33.4 | 1.03 | 0.0 | 18.79 | -12.65 | 0.0 | 8.09 | 16.98 | 0.0 | 228.72 | -5.35 | 0.0 | 181.56 | -1.23 | 0.0 |
| 20Q1 (2) | 0.42 | -2.42 | 0.0 | 33.06 | 1.75 | 0.0 | 21.51 | -20.89 | 0.0 | 6.91 | 52.45 | 0.0 | 241.66 | 6.76 | 0.0 | 183.83 | 6.25 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 32.49 | 0.0 | 0.0 | 27.19 | 0.0 | 0.0 | 4.54 | 0.0 | 0.0 | 226.36 | 0.0 | 0.0 | 173.01 | 0.0 | 0.0 |
