- 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) | 0.45 | -0.27 | 4.05 | 0.5 | 12.19 | -10.83 | 22.37 | -29.74 | 2.53 | 38.52 | 192.63 | -8.57 | 146.06 | -8.24 |
| 2022 (9) | 0.45 | -17.37 | 4.03 | -34.68 | 13.67 | 13.16 | 31.84 | 47.68 | 1.83 | -58.2 | 210.69 | 36.01 | 159.18 | 63.78 |
| 2021 (8) | 0.54 | 61.03 | 6.17 | 292.99 | 12.08 | 25.44 | 21.56 | -19.13 | 4.38 | 111.1 | 154.91 | -39.59 | 97.19 | -42.77 |
| 2020 (7) | 0.34 | -4.7 | 1.57 | -8.72 | 9.63 | -26.93 | 26.66 | -54.01 | 2.07 | 125.61 | 256.44 | -0.37 | 169.83 | 7.05 |
| 2019 (6) | 0.35 | -10.61 | 1.72 | -36.06 | 13.18 | 27.71 | 57.97 | 319.77 | 0.92 | -45.74 | 257.38 | 17.54 | 158.64 | 16.37 |
| 2018 (5) | 0.39 | -28.69 | 2.69 | -45.88 | 10.32 | 1.78 | 13.81 | 29.55 | 1.69 | -17.63 | 218.98 | 60.98 | 136.32 | 43.07 |
| 2017 (4) | 0.55 | 2.5 | 4.97 | 297.6 | 10.14 | 14.71 | 10.66 | 26.15 | 2.06 | 21.13 | 136.03 | -62.89 | 95.28 | -64.64 |
| 2016 (3) | 0.54 | 10.9 | 1.25 | 0 | 8.84 | 10.09 | 8.45 | 0 | 1.70 | 0 | 366.51 | -32.76 | 269.45 | -35.93 |
| 2015 (2) | 0.49 | 114.06 | 0 | 0 | 8.03 | -4.18 | 0.00 | 0 | 0.00 | 0 | 545.06 | 45.76 | 420.55 | 58.72 |
| 2014 (1) | 0.23 | -3.84 | 0 | 0 | 8.38 | 54.04 | 0.00 | 0 | 0.00 | 0 | 373.94 | 6.01 | 264.97 | 9.12 |
| 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) | 0.44 | -6.77 | -6.42 | 4.3 | -9.47 | -4.66 | 30.85 | 2.25 | 13.34 | 6.73 | 5.84 | -19.14 | 188.62 | 12.6 | 7.65 | 134.25 | 9.21 | 3.65 |
| 24Q2 (19) | 0.47 | -7.58 | 1.0 | 4.75 | 18.75 | 7.71 | 30.17 | 15.95 | 43.6 | 6.36 | -28.08 | -39.03 | 167.51 | 12.75 | -2.68 | 122.93 | 12.4 | -4.96 |
| 24Q1 (18) | 0.51 | 14.9 | -3.7 | 4.0 | -1.23 | 1.27 | 26.02 | 18.87 | 39.74 | 8.84 | -5.89 | -21.28 | 148.57 | -22.87 | 3.37 | 109.37 | -25.12 | -0.83 |
| 23Q4 (17) | 0.45 | -5.46 | -0.27 | 4.05 | -10.2 | 0.5 | 21.89 | -19.58 | -2.84 | 9.39 | 12.88 | 12.49 | 192.63 | 9.94 | -8.57 | 146.06 | 12.77 | -8.24 |
| 23Q3 (16) | 0.47 | 0.62 | 4.15 | 4.51 | 2.27 | 3.2 | 27.22 | 29.56 | -24.11 | 8.32 | -20.19 | 19.99 | 175.21 | 1.79 | -22.61 | 129.52 | 0.14 | -21.83 |
| 23Q2 (15) | 0.47 | -11.89 | -12.82 | 4.41 | 11.65 | -29.33 | 21.01 | 12.84 | -44.12 | 10.42 | -7.14 | 35.49 | 172.13 | 19.76 | 11.13 | 129.34 | 17.28 | 16.2 |
| 23Q1 (14) | 0.53 | 18.99 | -7.58 | 3.95 | -1.99 | -31.9 | 18.62 | -17.35 | -40.26 | 11.23 | 34.48 | -0.06 | 143.73 | -31.78 | 4.46 | 110.28 | -30.72 | 20.5 |
| 22Q4 (13) | 0.45 | -1.28 | -17.37 | 4.03 | -7.78 | -34.68 | 22.53 | -37.19 | -32.04 | 8.35 | 20.4 | -9.71 | 210.69 | -6.93 | 36.01 | 159.18 | -3.93 | 63.78 |
| 22Q3 (12) | 0.45 | -15.77 | -21.72 | 4.37 | -29.97 | -41.5 | 35.87 | -4.6 | 105.79 | 6.93 | -9.88 | -63.04 | 226.39 | 46.16 | 61.95 | 165.70 | 48.86 | 95.59 |
| 22Q2 (11) | 0.54 | -6.59 | -10.27 | 6.24 | 7.59 | -22.29 | 37.60 | 20.63 | 238.43 | 7.69 | -31.51 | -73.38 | 154.89 | 12.57 | 24.03 | 111.31 | 21.62 | 52.58 |
| 22Q1 (10) | 0.58 | 6.39 | 58.5 | 5.8 | -6.0 | 276.62 | 31.17 | -5.97 | 47.73 | 11.23 | 21.5 | -19.77 | 137.59 | -11.18 | -33.7 | 91.52 | -5.83 | -31.23 |
| 21Q4 (9) | 0.54 | -6.47 | 61.03 | 6.17 | -17.4 | 292.99 | 33.15 | 90.19 | 338.49 | 9.25 | -50.71 | -28.88 | 154.91 | 10.82 | -39.59 | 97.19 | 14.72 | -42.77 |
| 21Q3 (8) | 0.58 | -3.45 | 75.62 | 7.47 | -6.97 | 363.98 | 17.43 | 56.89 | 5.64 | 18.76 | -35.09 | 14.85 | 139.79 | 11.94 | -47.47 | 84.72 | 16.13 | -46.12 |
| 21Q2 (7) | 0.60 | 64.99 | 37.43 | 8.03 | 421.43 | 389.63 | 11.11 | -47.35 | -71.52 | 28.90 | 106.43 | 362.4 | 124.88 | -39.83 | -32.39 | 72.95 | -45.19 | -38.87 |
| 21Q1 (6) | 0.36 | 8.09 | 3.27 | 1.54 | -1.91 | -8.33 | 21.10 | 179.1 | -45.7 | 14.00 | 7.69 | 136.36 | 207.54 | -19.07 | -19.4 | 133.09 | -21.63 | -17.39 |
| 20Q4 (5) | 0.34 | 2.0 | -4.7 | 1.57 | -2.48 | -8.72 | 7.56 | -54.18 | -87.36 | 13.00 | -20.41 | 303.16 | 256.44 | -3.63 | -0.37 | 169.83 | 8.01 | 7.05 |
| 20Q3 (4) | 0.33 | -24.44 | 0.0 | 1.61 | -1.83 | 0.0 | 16.50 | -57.7 | 0.0 | 16.33 | 161.33 | 0.0 | 266.10 | 44.06 | 0.0 | 157.23 | 31.75 | 0.0 |
| 20Q2 (3) | 0.44 | 23.97 | 0.0 | 1.64 | -2.38 | 0.0 | 39.01 | 0.39 | 0.0 | 6.25 | 5.52 | 0.0 | 184.71 | -28.26 | 0.0 | 119.34 | -25.93 | 0.0 |
| 20Q1 (2) | 0.35 | -0.25 | 0.0 | 1.68 | -2.33 | 0.0 | 38.86 | -35.05 | 0.0 | 5.92 | 83.69 | 0.0 | 257.48 | 0.04 | 0.0 | 161.11 | 1.56 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 59.83 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 257.38 | 0.0 | 0.0 | 158.64 | 0.0 | 0.0 |
