- 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) | 0.22 | -17.86 | 4.04 | 39.79 | 8.15 | -25.02 | 28.98 | -64.75 | 0.41 | -51.07 | 167.64 | -49.53 | 108.75 | -46.59 |
| 2022 (9) | 0.26 | -43.68 | 2.89 | -45.06 | 10.87 | 55.29 | 82.21 | 156.99 | 0.83 | -37.1 | 332.17 | 142.64 | 203.62 | 186.14 |
| 2021 (8) | 0.47 | 11.42 | 5.26 | 77.1 | 7.0 | 31.09 | 31.99 | 33.68 | 1.32 | -36.27 | 136.90 | -21.9 | 71.16 | -12.55 |
| 2020 (7) | 0.42 | 8.82 | 2.97 | 43.48 | 5.34 | 4.71 | 23.93 | 294.88 | 2.08 | -83.29 | 175.28 | -8.5 | 81.37 | -14.65 |
| 2019 (6) | 0.39 | -24.42 | 2.07 | -29.35 | 5.1 | -2.3 | 6.06 | 143.37 | 12.43 | -53.1 | 191.56 | 33.06 | 95.34 | 0.26 |
| 2018 (5) | 0.51 | 5.09 | 2.93 | 38.86 | 5.22 | 1.56 | 2.49 | -60.91 | 26.50 | 337.11 | 143.97 | -21.99 | 95.09 | -24.94 |
| 2017 (4) | 0.49 | -10.18 | 2.11 | 1.93 | 5.14 | 12.23 | 6.37 | -71.23 | 6.06 | 74.88 | 184.56 | 7.5 | 126.68 | 1.91 |
| 2016 (3) | 0.54 | 5.06 | 2.07 | 11.29 | 4.58 | 4.09 | 22.14 | 105.76 | 3.47 | -19.38 | 171.69 | -13.31 | 124.30 | -2.9 |
| 2015 (2) | 0.51 | 11.78 | 1.86 | 86.0 | 4.4 | -36.14 | 10.76 | -11.59 | 4.30 | 0 | 198.05 | 25.44 | 128.01 | 4.74 |
| 2014 (1) | 0.46 | 0 | 1.0 | 0 | 6.89 | 0 | 12.17 | 0 | 0.00 | 0 | 157.89 | 0 | 122.22 | 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) | 0.30 | -1.04 | -21.81 | 5.8 | 45.0 | -12.78 | 22.18 | -24.4 | 22.81 | 12.07 | 42.21 | 464.82 | 182.38 | 9.77 | 73.81 | 117.21 | 2.69 | 87.9 |
| 24Q2 (19) | 0.30 | 26.18 | -5.91 | 4.0 | -0.5 | 35.59 | 29.34 | -19.02 | -51.09 | 8.48 | 788.89 | 454.11 | 166.14 | 9.69 | 24.01 | 114.14 | 7.4 | 30.09 |
| 24Q1 (18) | 0.24 | 9.71 | 15.76 | 4.02 | -0.5 | 96.1 | 36.23 | 315.01 | -63.0 | 0.95 | -73.97 | -74.19 | 151.47 | -9.65 | -63.29 | 106.28 | -2.27 | -62.95 |
| 23Q4 (17) | 0.22 | -42.93 | -17.86 | 4.04 | -39.25 | 39.79 | 8.73 | -51.66 | -89.09 | 3.67 | 71.63 | 16.76 | 167.64 | 59.76 | -49.53 | 108.75 | 74.33 | -46.59 |
| 23Q3 (16) | 0.38 | 19.08 | 21.88 | 6.65 | 125.42 | 138.35 | 18.06 | -69.89 | -91.98 | 2.14 | 39.52 | 23.07 | 104.93 | -21.68 | -62.63 | 62.38 | -28.9 | -63.89 |
| 23Q2 (15) | 0.32 | 55.25 | 15.63 | 2.95 | 43.9 | 35.94 | 59.99 | -38.74 | -14.26 | 1.53 | -58.59 | -67.59 | 133.97 | -67.53 | -63.42 | 87.74 | -69.42 | -61.54 |
| 23Q1 (14) | 0.20 | -22.15 | -59.08 | 2.05 | -29.07 | -60.88 | 97.92 | 22.37 | 297.24 | 3.70 | 17.75 | -43.45 | 412.57 | 24.2 | 223.86 | 286.89 | 40.89 | 286.18 |
| 22Q4 (13) | 0.26 | -15.32 | -43.68 | 2.89 | 3.58 | -45.06 | 80.02 | -64.45 | 285.27 | 3.14 | 80.91 | -51.15 | 332.17 | 18.29 | 142.64 | 203.62 | 17.88 | 186.14 |
| 22Q3 (12) | 0.31 | 12.98 | -29.32 | 2.79 | 28.57 | -37.86 | 225.09 | 221.7 | 402.55 | 1.74 | -63.26 | -57.97 | 280.80 | -23.32 | 95.58 | 172.74 | -24.28 | 114.4 |
| 22Q2 (11) | 0.28 | -45.06 | -36.93 | 2.17 | -58.59 | -47.84 | 69.97 | 183.85 | 89.67 | 4.72 | -27.74 | -9.32 | 366.21 | 187.47 | 145.58 | 228.13 | 207.08 | 179.78 |
| 22Q1 (10) | 0.50 | 7.15 | 28.19 | 5.24 | -0.38 | 61.23 | 24.65 | 18.68 | -9.27 | 6.54 | 1.71 | -24.56 | 127.39 | -6.95 | -38.15 | 74.29 | 4.4 | -38.53 |
| 21Q4 (9) | 0.47 | 6.28 | 11.42 | 5.26 | 17.15 | 77.1 | 20.77 | -53.63 | 33.91 | 6.43 | 55.64 | -40.48 | 136.90 | -4.65 | -21.9 | 71.16 | -11.68 | -12.55 |
| 21Q3 (8) | 0.44 | 0.8 | 4.49 | 4.49 | 7.93 | 47.21 | 44.79 | 21.42 | 11.53 | 4.13 | -20.73 | -28.17 | 143.57 | -3.72 | -24.48 | 80.57 | -1.19 | -17.96 |
| 21Q2 (7) | 0.44 | 11.67 | 3.71 | 4.16 | 28.0 | 49.1 | 36.89 | 35.77 | 78.47 | 5.21 | -39.88 | 53.64 | 149.12 | -27.6 | -9.88 | 81.54 | -32.53 | 2.27 |
| 21Q1 (6) | 0.39 | -6.87 | 0 | 3.25 | 9.43 | 0 | 27.17 | 75.18 | 0 | 8.67 | -19.75 | 0 | 205.97 | 17.51 | 0 | 120.85 | 48.52 | 0 |
| 20Q4 (5) | 0.42 | -0.33 | 0 | 2.97 | -2.62 | 0 | 15.51 | -61.38 | 0 | 10.80 | 87.83 | 0 | 175.28 | -7.8 | 0 | 81.37 | -17.15 | 0 |
| 20Q3 (4) | 0.42 | 0.05 | 0.0 | 3.05 | 9.32 | 0.0 | 40.16 | 94.29 | 0.0 | 5.75 | 69.55 | 0.0 | 190.11 | 14.89 | 0.0 | 98.21 | 23.18 | 0.0 |
| 20Q2 (3) | 0.42 | 0 | 0.0 | 2.79 | 0 | 0.0 | 20.67 | 0 | 0.0 | 3.39 | 0 | 0.0 | 165.47 | 0 | 0.0 | 79.73 | 0 | 0.0 |
