- 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) | 0.48 | 14.59 | 11.76 | 29.8 | 22.49 | 25.71 | 12.72 | -23.1 | 0.91 | 8.52 | 134.46 | 7.21 | 103.63 | 16.62 |
| 2022 (9) | 0.42 | -3.89 | 9.06 | 16.15 | 17.89 | 32.42 | 16.54 | 67.92 | 0.84 | -27.94 | 125.42 | 17.85 | 88.86 | 20.82 |
| 2021 (8) | 0.43 | 0.86 | 7.8 | 10.33 | 13.51 | 7.31 | 9.85 | 37.19 | 1.16 | -56.58 | 106.42 | -25.83 | 73.55 | -24.75 |
| 2020 (7) | 0.43 | 0.54 | 7.07 | -20.2 | 12.59 | -12.45 | 7.18 | 22.53 | 2.67 | 20.39 | 143.49 | -1.03 | 97.74 | -3.2 |
| 2019 (6) | 0.43 | 19.77 | 8.86 | 58.21 | 14.38 | 18.06 | 5.86 | -63.44 | 2.22 | 39.45 | 144.98 | 6.67 | 100.97 | 18.41 |
| 2018 (5) | 0.36 | 23.18 | 5.6 | 97.18 | 12.18 | -4.4 | 16.03 | -32.59 | 1.59 | 77.35 | 135.92 | -41.1 | 85.27 | -50.79 |
| 2017 (4) | 0.29 | -5.01 | 2.84 | -12.62 | 12.74 | 7.69 | 23.78 | -30.26 | 0.90 | -40.29 | 230.78 | -0.41 | 173.28 | -4.01 |
| 2016 (3) | 0.31 | 37.16 | 3.25 | 1313.04 | 11.83 | -1.74 | 34.10 | 53.4 | 1.50 | 13052.17 | 231.74 | -26.73 | 180.51 | -26.01 |
| 2015 (2) | 0.22 | -33.69 | 0.23 | -91.05 | 12.04 | 12.0 | 22.23 | 79.42 | 0.01 | -99.02 | 316.29 | 53.15 | 243.96 | 84.76 |
| 2014 (1) | 0.34 | -23.83 | 2.57 | -35.59 | 10.75 | 1.51 | 12.39 | 113.99 | 1.17 | 0 | 206.52 | 23.27 | 132.04 | 28.01 |
| 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) | 0.53 | 5.05 | 18.99 | 14.95 | 18.65 | 35.29 | 2.36 | -23.13 | -89.85 | 7.33 | -68.61 | 182.66 | 96.45 | -7.0 | -32.04 | 71.72 | -5.74 | -32.98 |
| 24Q2 (19) | 0.51 | 9.3 | 10.37 | 12.6 | 20.23 | 32.77 | 3.07 | 146.73 | -80.59 | 23.36 | -80.64 | 1915.69 | 103.71 | -14.49 | -10.22 | 76.09 | -14.6 | -3.67 |
| 24Q1 (18) | 0.47 | -2.68 | 16.93 | 10.48 | -10.88 | 16.96 | -6.57 | -449.47 | -127.33 | 120.67 | 0.0 | 8748.89 | 121.28 | -9.8 | -7.47 | 89.10 | -14.02 | -0.45 |
| 23Q4 (17) | 0.48 | 6.48 | 14.59 | 11.76 | 6.43 | 29.8 | 1.88 | -91.92 | -85.93 | 120.67 | 4551.03 | 3863.07 | 134.46 | -5.26 | 7.21 | 103.63 | -3.16 | 16.62 |
| 23Q3 (16) | 0.45 | -2.56 | -2.94 | 11.05 | 16.44 | 21.3 | 23.26 | 47.03 | 18.92 | 2.59 | 123.83 | -9.5 | 141.93 | 22.86 | 24.57 | 107.01 | 35.47 | 43.1 |
| 23Q2 (15) | 0.46 | 15.8 | -7.13 | 9.49 | 5.92 | 7.23 | 15.82 | -34.19 | 0.89 | 1.16 | -15.0 | -53.46 | 115.52 | -11.86 | 15.2 | 78.99 | -11.74 | 18.07 |
| 23Q1 (14) | 0.40 | -4.62 | -8.23 | 8.96 | -1.1 | 15.76 | 24.04 | 79.94 | 24.56 | 1.36 | -55.21 | -53.27 | 131.07 | 4.5 | 20.15 | 89.50 | 0.72 | 19.21 |
| 22Q4 (13) | 0.42 | -9.81 | -3.89 | 9.06 | -0.55 | 16.15 | 13.36 | -31.7 | 153.99 | 3.04 | 6.21 | -87.98 | 125.42 | 10.08 | 17.85 | 88.86 | 18.83 | 20.82 |
| 22Q3 (12) | 0.46 | -6.77 | 2.62 | 9.11 | 2.94 | 23.95 | 19.56 | 24.74 | 93.66 | 2.87 | 15.1 | -52.44 | 113.94 | 13.62 | -11.29 | 74.78 | 11.78 | -13.12 |
| 22Q2 (11) | 0.50 | 14.43 | 10.21 | 8.85 | 14.34 | 51.02 | 15.68 | -18.76 | 72.69 | 2.49 | -14.66 | -66.79 | 100.28 | -8.08 | -24.84 | 66.90 | -10.9 | -22.55 |
| 22Q1 (10) | 0.43 | -0.12 | 1.54 | 7.74 | -0.77 | 20.19 | 19.30 | 266.92 | 21.77 | 2.92 | -88.48 | -40.33 | 109.09 | 2.51 | -24.65 | 75.08 | 2.08 | -25.74 |
| 21Q4 (9) | 0.43 | -3.7 | 0.86 | 7.8 | 6.12 | 10.33 | 5.26 | -47.92 | -56.06 | 25.33 | 320.28 | 120.65 | 106.42 | -17.14 | -25.83 | 73.55 | -14.55 | -24.75 |
| 21Q3 (8) | 0.45 | 0.13 | 8.34 | 7.35 | 25.43 | 9.7 | 10.10 | 11.23 | 182.91 | 6.03 | -19.63 | -74.48 | 128.44 | -3.73 | -10.78 | 86.07 | -0.36 | -6.7 |
| 21Q2 (7) | 0.45 | 5.43 | 10.94 | 5.86 | -9.01 | 17.2 | 9.08 | -42.71 | 83.43 | 7.50 | 53.35 | 13.01 | 133.42 | -7.84 | 9.52 | 86.38 | -14.57 | 5.1 |
| 21Q1 (6) | 0.43 | -0.79 | 4.55 | 6.44 | -8.91 | -8.65 | 15.85 | 32.41 | 55.7 | 4.89 | -57.4 | 42.65 | 144.77 | 0.89 | 2.98 | 101.11 | 3.45 | -0.61 |
| 20Q4 (5) | 0.43 | 3.44 | 0.54 | 7.07 | 5.52 | -20.2 | 11.97 | 235.29 | 307.14 | 11.48 | -51.38 | -94.32 | 143.49 | -0.33 | -1.03 | 97.74 | 5.95 | -3.2 |
| 20Q3 (4) | 0.42 | 2.54 | 0.0 | 6.7 | 34.0 | 0.0 | 3.57 | -27.88 | 0.0 | 23.62 | 255.85 | 0.0 | 143.96 | 18.17 | 0.0 | 92.25 | 12.24 | 0.0 |
| 20Q2 (3) | 0.41 | -0.64 | 0.0 | 5.0 | -29.08 | 0.0 | 4.95 | -51.38 | 0.0 | 6.64 | 93.56 | 0.0 | 121.82 | -13.34 | 0.0 | 82.19 | -19.21 | 0.0 |
| 20Q1 (2) | 0.41 | -4.6 | 0.0 | 7.05 | -20.43 | 0.0 | 10.18 | 246.26 | 0.0 | 3.43 | -98.3 | 0.0 | 140.58 | -3.03 | 0.0 | 101.73 | 0.75 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 8.86 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 202.00 | 0.0 | 0.0 | 144.98 | 0.0 | 0.0 | 100.97 | 0.0 | 0.0 |
