- 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) | 0.47 | -9.63 | 20.65 | -19.84 | 353.48 | -15.58 | 60.59 | -58.49 | 0.35 | 4.6 | 234.69 | 6.74 | 134.15 | -3.22 |
| 2022 (9) | 0.52 | -4.49 | 25.76 | 71.73 | 418.72 | 1.0 | 145.96 | 178.28 | 0.34 | -33.62 | 219.87 | -1.87 | 138.62 | -8.05 |
| 2021 (8) | 0.55 | -14.87 | 15.0 | -54.87 | 414.56 | 100.58 | 52.45 | 352.55 | 0.51 | -81.88 | 224.06 | 40.95 | 150.75 | 46.92 |
| 2020 (7) | 0.64 | 90.75 | 33.24 | 564.8 | 206.68 | 99.36 | 11.59 | -75.73 | 2.81 | 214.07 | 158.96 | -54.53 | 102.61 | -62.69 |
| 2019 (6) | 0.34 | -13.4 | 5.0 | 0 | 103.67 | 3.26 | 47.75 | 0 | 0.90 | 0 | 349.61 | 50.2 | 275.00 | 93.4 |
| 2018 (5) | 0.39 | -3.64 | 0 | 0 | 100.4 | 8.72 | 0.00 | 0 | 0.00 | 0 | 232.76 | 3.96 | 142.19 | 9.13 |
| 2017 (4) | 0.40 | -5.36 | 0 | 0 | 92.35 | 10.88 | 0.00 | 0 | 0.00 | 0 | 223.89 | -0.41 | 130.29 | -14.81 |
| 2016 (3) | 0.43 | 4.17 | 0.01 | 0.0 | 83.29 | 13.89 | 0.00 | 0 | 0.00 | 0 | 224.81 | -8.78 | 152.94 | -12.62 |
| 2015 (2) | 0.41 | 1.36 | 0.01 | -83.33 | 73.13 | 7.2 | 426.58 | -75.87 | 0.00 | 0 | 246.44 | -0.29 | 175.03 | -4.57 |
| 2014 (1) | 0.40 | -5.18 | 0.06 | -96.67 | 68.22 | 0.19 | 1768.05 | 5.32 | 0.00 | 0 | 247.15 | 9.66 | 183.42 | 9.96 |
| 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) | 0.48 | -4.36 | -6.67 | 18.83 | 22.27 | -18.41 | -1.95 | -132.94 | -103.66 | 1.75 | 0.0 | 22.02 | 187.48 | -2.32 | -12.72 | 107.69 | -11.83 | -11.43 |
| 24Q2 (19) | 0.50 | -0.72 | -12.9 | 15.4 | 7.24 | -45.93 | 5.92 | -85.58 | -87.58 | 1.75 | 0.0 | -43.01 | 191.94 | -5.52 | 2.71 | 122.14 | -0.92 | 5.88 |
| 24Q1 (18) | 0.50 | 5.96 | -14.5 | 14.36 | -30.46 | -42.93 | 41.04 | -39.26 | -49.19 | 1.75 | 44.02 | -13.55 | 203.16 | -13.43 | 13.93 | 123.27 | -8.11 | 12.39 |
| 23Q4 (17) | 0.47 | -7.24 | -9.63 | 20.65 | -10.53 | -19.84 | 67.57 | 26.87 | -3.28 | 1.21 | -15.28 | -39.52 | 234.69 | 9.25 | 6.74 | 134.15 | 10.33 | -3.22 |
| 23Q3 (16) | 0.51 | -10.75 | -4.08 | 23.08 | -18.96 | 33.8 | 53.26 | 11.7 | -53.4 | 1.43 | -53.29 | -5.39 | 214.81 | 14.95 | -7.51 | 121.59 | 5.4 | -19.99 |
| 23Q2 (15) | 0.57 | -2.54 | -1.4 | 28.48 | 13.2 | 89.24 | 47.68 | -40.97 | -81.99 | 3.06 | 51.69 | 177.53 | 186.87 | 4.79 | -6.06 | 115.36 | 5.18 | -15.1 |
| 23Q1 (14) | 0.59 | 12.0 | -2.67 | 25.16 | -2.33 | 66.29 | 80.77 | 15.62 | -60.56 | 2.02 | 0.76 | 61.95 | 178.32 | -18.9 | -5.38 | 109.68 | -20.88 | -12.45 |
| 22Q4 (13) | 0.52 | -1.54 | -4.49 | 25.76 | 49.33 | 71.73 | 69.86 | -38.87 | -54.37 | 2.00 | 32.54 | 45.51 | 219.87 | -5.33 | -1.87 | 138.62 | -8.78 | -8.05 |
| 22Q3 (12) | 0.53 | -8.25 | -3.19 | 17.25 | 14.62 | 9.32 | 114.29 | -56.84 | 33.55 | 1.51 | 37.0 | -35.28 | 232.25 | 16.76 | 19.28 | 151.96 | 11.83 | 23.87 |
| 22Q2 (11) | 0.58 | -3.8 | 1.72 | 15.05 | -0.53 | -19.95 | 264.79 | 29.29 | 446.86 | 1.10 | -11.48 | -30.91 | 198.92 | 5.55 | 6.45 | 135.88 | 8.47 | 13.45 |
| 22Q1 (10) | 0.60 | 9.91 | -3.2 | 15.13 | 0.87 | -47.32 | 204.80 | 33.77 | 1258.99 | 1.25 | -9.48 | -77.47 | 188.46 | -15.89 | 12.88 | 125.27 | -16.9 | 16.94 |
| 21Q4 (9) | 0.55 | -0.2 | -14.87 | 15.0 | -4.94 | -54.87 | 153.10 | 78.9 | 3607.02 | 1.38 | -41.05 | -93.57 | 224.06 | 15.07 | 40.95 | 150.75 | 22.88 | 46.92 |
| 21Q3 (8) | 0.55 | -3.6 | -26.6 | 15.78 | -16.06 | -65.63 | 85.58 | 76.75 | 723.68 | 2.34 | 46.26 | -91.57 | 194.71 | 4.2 | 29.37 | 122.68 | 2.43 | 34.18 |
| 21Q2 (7) | 0.57 | -8.46 | 23.03 | 18.8 | -34.54 | 276.0 | 48.42 | 221.3 | -18.83 | 1.60 | -71.14 | 6.39 | 186.86 | 11.92 | -47.86 | 119.77 | 11.81 | -58.43 |
| 21Q1 (6) | 0.62 | -3.34 | 78.2 | 28.72 | -13.6 | 474.4 | 15.07 | 264.89 | 183.27 | 5.54 | -74.17 | -87.82 | 166.96 | 5.03 | -47.1 | 107.12 | 4.4 | -53.9 |
| 20Q4 (5) | 0.64 | -13.96 | 90.75 | 33.24 | -27.6 | 564.8 | 4.13 | -60.25 | -90.68 | 21.43 | -22.73 | 620.0 | 158.96 | 5.61 | -54.53 | 102.61 | 12.23 | -62.69 |
| 20Q3 (4) | 0.75 | 61.59 | 0.0 | 45.91 | 818.2 | 0.0 | 10.39 | -82.58 | 0.0 | 27.73 | 1746.89 | 0.0 | 150.51 | -58.01 | 0.0 | 91.43 | -68.27 | 0.0 |
| 20Q2 (3) | 0.46 | 32.6 | 0.0 | 5.0 | 0.0 | 0.0 | 59.65 | 1021.24 | 0.0 | 1.50 | -96.7 | 0.0 | 358.41 | 13.57 | 0.0 | 288.12 | 24.01 | 0.0 |
| 20Q1 (2) | 0.35 | 3.47 | 0.0 | 5.0 | 0.0 | 0.0 | 5.32 | -87.99 | 0.0 | 45.45 | 1427.27 | 0.0 | 315.59 | -9.73 | 0.0 | 232.34 | -15.51 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 5.0 | 0.0 | 0.0 | 44.29 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 349.61 | 0.0 | 0.0 | 275.00 | 0.0 | 0.0 |
