- 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) | 0.44 | 0.32 | 30.28 | 8.14 | 75.85 | -16.04 | 8.89 | -45.83 | 5.00 | 68.14 | 228.07 | -14.95 | 122.45 | -18.07 |
| 2022 (9) | 0.44 | -13.14 | 28.0 | -18.68 | 90.34 | 4.54 | 16.41 | -12.1 | 2.98 | -0.06 | 268.15 | 27.34 | 149.45 | 36.07 |
| 2021 (8) | 0.51 | 2.41 | 34.43 | 16.99 | 86.42 | 49.88 | 18.67 | 117.09 | 2.98 | -65.96 | 210.58 | -13.85 | 109.83 | -12.49 |
| 2020 (7) | 0.49 | -6.09 | 29.43 | -8.55 | 57.66 | -7.61 | 8.60 | 48.02 | 8.75 | -7.83 | 244.43 | 31.91 | 125.50 | 29.66 |
| 2019 (6) | 0.53 | -4.18 | 32.18 | -2.13 | 62.41 | -18.67 | 5.81 | -35.23 | 9.49 | 76.0 | 185.30 | 4.53 | 96.79 | 12.94 |
| 2018 (5) | 0.55 | 5.54 | 32.88 | 24.22 | 76.74 | 12.0 | 8.97 | -16.64 | 5.39 | 15.64 | 177.27 | -11.89 | 85.70 | -17.49 |
| 2017 (4) | 0.52 | 0.27 | 26.47 | 17.7 | 68.52 | 14.91 | 10.76 | -24.33 | 4.66 | 15.64 | 201.19 | -2.99 | 103.86 | -6.27 |
| 2016 (3) | 0.52 | 11.1 | 22.49 | 36.39 | 59.63 | 14.23 | 14.22 | 38.73 | 4.03 | -6.8 | 207.39 | -2.53 | 110.81 | -11.07 |
| 2015 (2) | 0.47 | -7.81 | 16.49 | -13.98 | 52.2 | -7.2 | 10.25 | 8.93 | 4.33 | -2.56 | 212.78 | -1.6 | 124.60 | -0.57 |
| 2014 (1) | 0.51 | -2.75 | 19.17 | 7.15 | 56.25 | 13.04 | 9.41 | 8.79 | 4.44 | 0 | 216.25 | -1.4 | 125.31 | 3.15 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.43 | -0.39 | -4.08 | 29.35 | -5.29 | -0.1 | 7.77 | -0.38 | -8.48 | 24.27 | 20.07 | -13.44 | 228.15 | 0.98 | -6.15 | 124.46 | 1.2 | -5.95 |
| 24Q1 (19) | 0.44 | -0.95 | 1.8 | 30.99 | 2.34 | 12.32 | 7.80 | 6.56 | 33.11 | 20.21 | -29.27 | -24.66 | 225.93 | -0.94 | -11.87 | 122.99 | 0.44 | -13.17 |
| 23Q4 (18) | 0.44 | -0.97 | 0.32 | 30.28 | -0.72 | 8.14 | 7.32 | -48.12 | -36.9 | 28.58 | 113.93 | 70.4 | 228.07 | -5.71 | -14.95 | 122.45 | -8.42 | -18.07 |
| 23Q3 (17) | 0.44 | -1.83 | -6.12 | 30.5 | 3.81 | -5.69 | 14.11 | 66.2 | -14.95 | 13.36 | -52.35 | 20.5 | 241.89 | -0.49 | 8.6 | 133.71 | 1.04 | 8.53 |
| 23Q2 (16) | 0.45 | 5.72 | -10.51 | 29.38 | 6.49 | -13.0 | 8.49 | 44.88 | -50.18 | 28.04 | 4.5 | 132.48 | 243.09 | -5.17 | 20.71 | 132.34 | -6.57 | 24.86 |
| 23Q1 (15) | 0.43 | -2.39 | -11.46 | 27.59 | -1.46 | -14.98 | 5.86 | -49.48 | -72.28 | 26.83 | 59.98 | 183.45 | 256.35 | -4.4 | 17.04 | 141.65 | -5.22 | 24.22 |
| 22Q4 (14) | 0.44 | -7.32 | -13.14 | 28.0 | -13.42 | -18.68 | 11.60 | -30.08 | -37.02 | 16.77 | 51.27 | 39.84 | 268.15 | 20.39 | 27.34 | 149.45 | 21.31 | 36.07 |
| 22Q3 (13) | 0.47 | -6.42 | -6.81 | 32.34 | -4.23 | -4.99 | 16.59 | -2.64 | -19.7 | 11.09 | -8.07 | -1.37 | 222.74 | 10.6 | 4.25 | 123.20 | 16.24 | 11.87 |
| 22Q2 (12) | 0.51 | 4.59 | -0.55 | 33.77 | 4.07 | -0.56 | 17.04 | -19.39 | -13.5 | 12.06 | 27.41 | 17.46 | 201.39 | -8.05 | -7.47 | 105.99 | -7.05 | -12.19 |
| 22Q1 (11) | 0.48 | -4.23 | -4.14 | 32.45 | -5.75 | 4.88 | 21.14 | 14.77 | 34.48 | 9.47 | -21.08 | -44.2 | 219.02 | 4.01 | -4.42 | 114.03 | 3.82 | 3.37 |
| 21Q4 (10) | 0.51 | -0.57 | 2.41 | 34.43 | 1.15 | 16.99 | 18.42 | -10.84 | 41.8 | 11.99 | 6.7 | -46.46 | 210.58 | -1.44 | -13.85 | 109.83 | -0.27 | -12.49 |
| 21Q3 (9) | 0.51 | -0.14 | -0.27 | 34.04 | 0.24 | 9.14 | 20.66 | 4.87 | 59.54 | 11.24 | 9.48 | -51.37 | 213.65 | -1.84 | -8.16 | 110.13 | -8.76 | -15.02 |
| 21Q2 (8) | 0.51 | 0.81 | -1.15 | 33.96 | 9.76 | 12.08 | 19.70 | 25.32 | 271.7 | 10.27 | -39.47 | -86.31 | 217.66 | -5.01 | -1.15 | 120.71 | 9.43 | 5.03 |
| 21Q1 (7) | 0.51 | 2.31 | -3.63 | 30.94 | 5.13 | -4.24 | 15.72 | 21.02 | 316.98 | 16.96 | -24.28 | -75.8 | 229.15 | -6.25 | 15.87 | 110.31 | -12.1 | 10.92 |
| 20Q4 (6) | 0.49 | -3.18 | -6.09 | 29.43 | -5.64 | -8.55 | 12.99 | 0.31 | 48.29 | 22.40 | -3.07 | -18.46 | 244.43 | 5.07 | 31.91 | 125.50 | -3.16 | 29.66 |
| 20Q3 (5) | 0.51 | -1.01 | -2.51 | 31.19 | 2.94 | -0.29 | 12.95 | 144.34 | 116.56 | 23.11 | -69.18 | -29.65 | 232.63 | 5.65 | 24.24 | 129.59 | 12.76 | 43.62 |
| 20Q2 (4) | 0.52 | -1.72 | 0.0 | 30.3 | -6.22 | 0.0 | 5.30 | 40.58 | 0.0 | 75.00 | 7.02 | 0.0 | 220.19 | 11.34 | 0.0 | 114.93 | 15.57 | 0.0 |
| 20Q1 (3) | 0.52 | -0.3 | 0.0 | 32.31 | 0.4 | 0.0 | 3.77 | -56.96 | 0.0 | 70.08 | 155.09 | 0.0 | 197.76 | 6.72 | 0.0 | 99.45 | 2.75 | 0.0 |
| 19Q4 (2) | 0.53 | 0.52 | 0.0 | 32.18 | 2.88 | 0.0 | 8.76 | 46.49 | 0.0 | 27.47 | -16.38 | 0.0 | 185.30 | -1.04 | 0.0 | 96.79 | 7.27 | 0.0 |
| 19Q3 (1) | 0.52 | 0.0 | 0.0 | 31.28 | 0.0 | 0.0 | 5.98 | 0.0 | 0.0 | 32.85 | 0.0 | 0.0 | 187.24 | 0.0 | 0.0 | 90.23 | 0.0 | 0.0 |
