- 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) | 0.37 | -2.22 | 1.15 | 1.77 | 12.36 | -12.4 | 24.61 | 8.8 | 0.99 | -10.45 | 428.92 | 3.57 | 312.79 | 11.92 |
| 2022 (9) | 0.38 | -2.94 | 1.13 | 13.0 | 14.11 | 11.63 | 22.62 | -33.94 | 1.10 | 19.71 | 414.13 | 7.14 | 279.48 | 3.23 |
| 2021 (8) | 0.39 | -5.9 | 1.0 | -25.37 | 12.64 | 18.46 | 34.24 | 54.1 | 0.92 | -10.32 | 386.54 | 12.6 | 270.74 | 6.97 |
| 2020 (7) | 0.42 | -4.44 | 1.34 | -12.42 | 10.67 | -4.99 | 22.22 | 23.31 | 1.03 | -20.97 | 343.30 | 8.35 | 253.10 | 8.09 |
| 2019 (6) | 0.43 | 29.75 | 1.53 | 10.87 | 11.23 | 5.84 | 18.02 | -27.4 | 1.30 | -43.86 | 316.83 | -17.03 | 234.15 | -17.35 |
| 2018 (5) | 0.33 | -14.5 | 1.38 | -41.53 | 10.61 | 2.51 | 24.82 | 38.97 | 2.32 | 0.27 | 381.84 | 29.98 | 283.30 | 23.01 |
| 2017 (4) | 0.39 | -6.41 | 2.36 | 5.83 | 10.35 | -11.99 | 17.86 | -15.71 | 2.31 | 8.68 | 293.77 | 12.1 | 230.30 | 15.61 |
| 2016 (3) | 0.42 | -3.79 | 2.23 | -18.61 | 11.76 | -6.37 | 21.19 | 4.08 | 2.12 | 61.68 | 262.05 | 3.89 | 199.21 | 15.79 |
| 2015 (2) | 0.43 | -7.84 | 2.74 | 31.1 | 12.56 | 3.97 | 20.36 | -11.44 | 1.31 | 366.57 | 252.23 | -0.37 | 172.05 | -6.34 |
| 2014 (1) | 0.47 | -4.55 | 2.09 | 0 | 12.08 | 1.6 | 22.99 | 0 | 0.28 | 0 | 253.16 | 19.65 | 183.69 | 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) | 0.32 | -18.41 | -12.45 | 0.84 | -22.22 | -13.4 | 25.52 | -23.52 | -28.97 | 3.63 | 24.37 | 70.23 | 591.26 | 63.21 | 39.77 | 439.04 | 69.76 | 38.59 |
| 24Q2 (19) | 0.39 | 6.2 | 2.55 | 1.08 | 18.68 | 9.09 | 33.37 | 4.22 | 1.83 | 2.92 | -11.63 | 20.24 | 362.26 | -17.39 | -9.09 | 258.62 | -19.55 | -12.2 |
| 24Q1 (18) | 0.37 | 0.03 | -1.49 | 0.91 | -20.87 | -9.9 | 32.02 | 13.59 | 1485.15 | 3.30 | -0.87 | -38.32 | 438.53 | 2.24 | 1.38 | 321.47 | 2.78 | 4.3 |
| 23Q4 (17) | 0.37 | 1.01 | -2.22 | 1.15 | 18.56 | 1.77 | 28.19 | -21.54 | 75.2 | 3.33 | 56.25 | -37.78 | 428.92 | 1.39 | 3.57 | 312.79 | -1.26 | 11.92 |
| 23Q3 (16) | 0.37 | -4.43 | -7.7 | 0.97 | -2.02 | -7.62 | 35.93 | 9.64 | 19.09 | 2.13 | -12.16 | -36.28 | 423.02 | 6.16 | 13.64 | 316.79 | 7.55 | 19.69 |
| 23Q2 (15) | 0.38 | 2.02 | -6.98 | 0.99 | -1.98 | 2.06 | 32.77 | 1522.28 | 56.05 | 2.43 | -54.67 | -56.96 | 398.48 | -7.88 | 14.62 | 294.54 | -4.44 | 23.36 |
| 23Q1 (14) | 0.38 | -0.71 | -10.0 | 1.01 | -10.62 | -7.34 | 2.02 | -87.45 | -91.55 | 5.36 | 0.0 | 12.43 | 432.56 | 4.45 | 26.66 | 308.23 | 10.29 | 24.05 |
| 22Q4 (13) | 0.38 | -4.65 | -2.94 | 1.13 | 7.62 | 13.0 | 16.09 | -46.67 | -60.78 | 5.36 | 60.02 | 89.46 | 414.13 | 11.25 | 7.14 | 279.48 | 5.6 | 3.23 |
| 22Q3 (12) | 0.40 | -3.68 | 2.11 | 1.05 | 8.25 | -12.5 | 30.17 | 43.67 | 8.8 | 3.35 | -40.67 | -24.28 | 372.24 | 7.08 | -8.67 | 264.67 | 10.85 | -6.79 |
| 22Q2 (11) | 0.41 | -1.29 | -1.41 | 0.97 | -11.01 | -23.02 | 21.00 | -12.13 | -39.52 | 5.64 | 18.43 | 37.79 | 347.64 | 1.79 | 0.81 | 238.77 | -3.9 | 1.33 |
| 22Q1 (10) | 0.42 | 7.07 | -1.32 | 1.09 | 9.0 | -6.84 | 23.90 | -41.74 | -28.31 | 4.76 | 68.51 | 8.29 | 341.52 | -11.65 | -2.04 | 248.47 | -8.23 | -0.88 |
| 21Q4 (9) | 0.39 | 0.31 | -5.9 | 1.0 | -16.67 | -25.37 | 41.02 | 47.93 | 23.63 | 2.83 | -36.04 | -9.52 | 386.54 | -5.16 | 12.6 | 270.74 | -4.65 | 6.97 |
| 21Q3 (8) | 0.39 | -7.0 | -8.53 | 1.2 | -4.76 | -35.48 | 27.73 | -20.13 | -10.55 | 4.42 | 7.96 | 61.9 | 407.56 | 18.18 | 25.15 | 283.95 | 20.5 | 14.28 |
| 21Q2 (7) | 0.42 | -1.2 | -1.04 | 1.26 | 7.69 | -14.86 | 34.72 | 4.14 | 187.18 | 4.10 | -6.93 | -38.29 | 344.85 | -1.09 | 1.05 | 235.64 | -6.0 | -7.35 |
| 21Q1 (6) | 0.42 | 2.1 | -4.27 | 1.17 | -12.69 | -22.52 | 33.34 | 0.48 | 148.62 | 4.40 | 40.8 | -36.32 | 348.64 | 1.56 | 11.73 | 250.68 | -0.96 | 16.27 |
| 20Q4 (5) | 0.42 | -2.49 | -4.44 | 1.34 | -27.96 | -12.42 | 33.18 | 7.03 | 47.99 | 3.12 | 14.44 | -23.88 | 343.30 | 5.41 | 8.35 | 253.10 | 1.86 | 8.09 |
| 20Q3 (4) | 0.43 | 0.61 | 0.0 | 1.86 | 25.68 | 0.0 | 31.00 | 156.41 | 0.0 | 2.73 | -58.85 | 0.0 | 325.67 | -4.57 | 0.0 | 248.47 | -2.3 | 0.0 |
| 20Q2 (3) | 0.42 | -4.43 | 0.0 | 1.48 | -1.99 | 0.0 | 12.09 | -9.84 | 0.0 | 6.64 | -3.95 | 0.0 | 341.25 | 9.36 | 0.0 | 254.33 | 17.96 | 0.0 |
| 20Q1 (2) | 0.44 | 1.91 | 0.0 | 1.51 | -1.31 | 0.0 | 13.41 | -40.19 | 0.0 | 6.91 | 68.3 | 0.0 | 312.05 | -1.51 | 0.0 | 215.60 | -7.92 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 22.42 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 316.83 | 0.0 | 0.0 | 234.15 | 0.0 | 0.0 |
