- 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) | 0.49 | -11.62 | 60.04 | -12.66 | 135.25 | 9.38 | 15.91 | -1.49 | 2.06 | 3.11 | 522.63 | 113.68 | 295.97 | 178.27 |
| 2022 (9) | 0.56 | -1.95 | 68.74 | -27.1 | 123.65 | 40.98 | 16.15 | 98.4 | 2.00 | -76.09 | 244.58 | 22.5 | 106.36 | 36.96 |
| 2021 (8) | 0.57 | -0.3 | 94.3 | -9.65 | 87.71 | 14.8 | 8.14 | 186.62 | 8.36 | -77.57 | 199.65 | -13.26 | 77.66 | -12.47 |
| 2020 (7) | 0.57 | 2.16 | 104.37 | 7.72 | 76.4 | -27.67 | 2.84 | -2.07 | 37.26 | 37.86 | 230.16 | -5.29 | 88.72 | -0.71 |
| 2019 (6) | 0.56 | -0.43 | 96.89 | -0.15 | 105.62 | 2.78 | 2.90 | -5.54 | 27.03 | 48.43 | 243.01 | 83.83 | 89.35 | 76.55 |
| 2018 (5) | 0.56 | 8.76 | 97.04 | 18.44 | 102.76 | 12.1 | 3.07 | 35.84 | 18.21 | -50.82 | 132.19 | -35.58 | 50.61 | -38.74 |
| 2017 (4) | 0.52 | 8.98 | 81.93 | 11.97 | 91.67 | 4.86 | 2.26 | -44.33 | 37.03 | 107.81 | 205.19 | -25.73 | 82.62 | -34.99 |
| 2016 (3) | 0.47 | 4.91 | 73.17 | 5.42 | 87.42 | -19.52 | 4.06 | -34.2 | 17.82 | 229.93 | 276.27 | 67.46 | 127.08 | 63.62 |
| 2015 (2) | 0.45 | -12.6 | 69.41 | -18.63 | 108.63 | -10.83 | 6.17 | 0.65 | 5.40 | -32.67 | 164.98 | -0.02 | 77.67 | 11.45 |
| 2014 (1) | 0.52 | -3.05 | 85.3 | 0.15 | 121.83 | 13.59 | 6.13 | 109.93 | 8.02 | 0 | 165.01 | -5.41 | 69.69 | -15.05 |
| 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) | 0.46 | -4.09 | -11.29 | 74.55 | 13.52 | 22.8 | 21.09 | 24.2 | 68.59 | 5.56 | -27.3 | -39.34 | 437.20 | 12.66 | -12.68 | 258.60 | 11.55 | -8.63 |
| 24Q2 (19) | 0.48 | -3.7 | 3.91 | 65.67 | -3.31 | 11.36 | 16.98 | 29.92 | -16.35 | 7.65 | -20.24 | 89.97 | 388.08 | 6.77 | 111.44 | 231.83 | 2.39 | 214.82 |
| 24Q1 (18) | 0.50 | 1.07 | 3.05 | 67.92 | 13.12 | -0.25 | 13.07 | -19.72 | -17.54 | 9.59 | 31.46 | 64.51 | 363.47 | -30.45 | 59.53 | 226.42 | -23.5 | 135.78 |
| 23Q4 (17) | 0.49 | -4.96 | -11.62 | 60.04 | -1.1 | -12.66 | 16.28 | 30.14 | 1.06 | 7.30 | -20.43 | 1.61 | 522.63 | 4.38 | 113.68 | 295.97 | 4.58 | 178.27 |
| 23Q3 (16) | 0.52 | 12.33 | -8.55 | 60.71 | 2.95 | -17.66 | 12.51 | -38.37 | -23.95 | 9.17 | 127.69 | 8.64 | 500.68 | 172.79 | 89.04 | 283.02 | 284.33 | 137.09 |
| 23Q2 (15) | 0.46 | -4.5 | -20.24 | 58.97 | -13.39 | -43.3 | 20.30 | 28.08 | 11.05 | 4.03 | -30.93 | -61.7 | 183.54 | -19.44 | 6.58 | 73.64 | -23.32 | 4.29 |
| 23Q1 (14) | 0.48 | -13.32 | -17.59 | 68.09 | -0.95 | -29.47 | 15.85 | -1.61 | 19.26 | 5.83 | -18.8 | -67.93 | 227.84 | -6.84 | 26.17 | 96.03 | -9.71 | 31.37 |
| 22Q4 (13) | 0.56 | -1.65 | -1.95 | 68.74 | -6.77 | -27.1 | 16.11 | -2.07 | 61.58 | 7.18 | -14.92 | -72.02 | 244.58 | -7.66 | 22.5 | 106.36 | -10.9 | 36.96 |
| 22Q3 (12) | 0.57 | -2.03 | 2.99 | 73.73 | -29.11 | -26.8 | 16.45 | -10.01 | 84.21 | 8.44 | -19.74 | -76.07 | 264.86 | 53.8 | 33.34 | 119.37 | 69.06 | 63.9 |
| 22Q2 (11) | 0.58 | -1.33 | 3.79 | 104.0 | 7.73 | -2.89 | 18.28 | 37.55 | 154.6 | 10.51 | -42.17 | -79.27 | 172.21 | -4.64 | -23.91 | 70.61 | -3.41 | -15.8 |
| 22Q1 (10) | 0.59 | 3.14 | 3.25 | 96.54 | 2.38 | -7.32 | 13.29 | 33.3 | 107.01 | 18.18 | -29.15 | -67.28 | 180.58 | -9.55 | -19.4 | 73.10 | -5.87 | -13.14 |
| 21Q4 (9) | 0.57 | 3.3 | -0.3 | 94.3 | -6.37 | -9.65 | 9.97 | 11.65 | 153.05 | 25.66 | -27.25 | -69.05 | 199.65 | 0.51 | -13.26 | 77.66 | 6.63 | -12.47 |
| 21Q3 (8) | 0.55 | -1.27 | -3.93 | 100.72 | -5.96 | -2.31 | 8.93 | 24.37 | 571.43 | 35.27 | -30.47 | -95.71 | 198.63 | -12.24 | -18.54 | 72.83 | -13.15 | -16.58 |
| 21Q2 (7) | 0.56 | -1.84 | -4.36 | 107.1 | 2.81 | 3.04 | 7.18 | 11.84 | 66.98 | 50.72 | -8.71 | -42.7 | 226.33 | 1.02 | -1.88 | 83.86 | -0.36 | -1.63 |
| 21Q1 (6) | 0.57 | -0.4 | -2.98 | 104.17 | -0.19 | 1.84 | 6.42 | 62.94 | 254.7 | 55.56 | -32.97 | -87.39 | 224.04 | -2.66 | 17.59 | 84.16 | -5.14 | 16.19 |
| 20Q4 (5) | 0.57 | -0.47 | 2.16 | 104.37 | 1.23 | 7.72 | 3.94 | 196.24 | 310.42 | 82.89 | -89.91 | -94.52 | 230.16 | -5.61 | -5.29 | 88.72 | 1.61 | -0.71 |
| 20Q3 (4) | 0.57 | -1.71 | 0.0 | 103.1 | -0.81 | 0.0 | 1.33 | -69.07 | 0.0 | 821.30 | 827.85 | 0.0 | 243.83 | 5.71 | 0.0 | 87.31 | 2.42 | 0.0 |
| 20Q2 (3) | 0.58 | -0.43 | 0.0 | 103.94 | 1.61 | 0.0 | 4.30 | 137.57 | 0.0 | 88.52 | -79.91 | 0.0 | 230.66 | 21.06 | 0.0 | 85.25 | 17.7 | 0.0 |
| 20Q1 (2) | 0.59 | 4.87 | 0.0 | 102.29 | 5.57 | 0.0 | 1.81 | 88.54 | 0.0 | 440.53 | -70.9 | 0.0 | 190.53 | -21.6 | 0.0 | 72.43 | -18.94 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 96.89 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 1513.60 | 0.0 | 0.0 | 243.01 | 0.0 | 0.0 | 89.35 | 0.0 | 0.0 |
