- 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 | 1.99 | 16.71 | -0.48 | 51.32 | -18.2 | 9.03 | -51.11 | 6.53 | 121.95 | 363.61 | -0.96 | 219.32 | 13.38 |
| 2022 (9) | 0.44 | -3.19 | 16.79 | 1.33 | 62.74 | -0.92 | 18.47 | -19.63 | 2.94 | -1.0 | 367.15 | -7.27 | 193.44 | -17.79 |
| 2021 (8) | 0.45 | -19.93 | 16.57 | -28.27 | 63.32 | 45.66 | 22.98 | 225.96 | 2.97 | -72.69 | 395.94 | 64.21 | 235.30 | 51.22 |
| 2020 (7) | 0.56 | 8.91 | 23.1 | 70.98 | 43.47 | -2.49 | 7.05 | -12.53 | 10.88 | 280.84 | 241.12 | -8.65 | 155.60 | -3.05 |
| 2019 (6) | 0.52 | -4.27 | 13.51 | -7.97 | 44.58 | -11.0 | 8.06 | -49.24 | 2.86 | 137.73 | 263.94 | 31.01 | 160.49 | 28.58 |
| 2018 (5) | 0.54 | 7.84 | 14.68 | 67.58 | 50.09 | 35.01 | 15.88 | -4.39 | 1.20 | 289.48 | 201.47 | 10.87 | 124.82 | 11.25 |
| 2017 (4) | 0.50 | 29.15 | 8.76 | 8.15 | 37.1 | 69.79 | 16.61 | 50.86 | 0.31 | 0 | 181.72 | 12.82 | 112.20 | -0.07 |
| 2016 (3) | 0.39 | -6.55 | 8.1 | 213.95 | 21.85 | -3.45 | 11.01 | -3.93 | 0.00 | 0 | 161.07 | -61.59 | 112.28 | -61.18 |
| 2015 (2) | 0.42 | -5.1 | 2.58 | -33.33 | 22.63 | -10.98 | 11.46 | -40.25 | 0.00 | 0 | 419.29 | -13.55 | 289.22 | -11.01 |
| 2014 (1) | 0.44 | -3.01 | 3.87 | -49.08 | 25.42 | 1.4 | 19.18 | 64.07 | 0.47 | 0 | 485.02 | 118.55 | 324.99 | 158.38 |
| 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 | -3.27 | -2.84 | 16.73 | 8.99 | -6.22 | 2.37 | -86.0 | -79.69 | 104.67 | 835.76 | 310.29 | 236.38 | -33.21 | -30.83 | 155.15 | -33.8 | -24.67 |
| 24Q2 (19) | 0.46 | -0.07 | -0.95 | 15.35 | 0.0 | 4.0 | 16.93 | 75.26 | 15.33 | 11.19 | -45.01 | -4.1 | 353.92 | 5.3 | 15.4 | 234.36 | 12.22 | 31.83 |
| 24Q1 (18) | 0.46 | 3.21 | -4.53 | 15.35 | -8.14 | -2.29 | 9.66 | 106.41 | 81.58 | 20.34 | -59.98 | -74.41 | 336.12 | -7.56 | 14.04 | 208.84 | -4.78 | 30.75 |
| 23Q4 (17) | 0.45 | -2.62 | 1.99 | 16.71 | -6.33 | -0.48 | 4.68 | -59.9 | -2.09 | 50.83 | 99.23 | 7.7 | 363.61 | 6.4 | -0.96 | 219.32 | 6.48 | 13.38 |
| 23Q3 (16) | 0.46 | -1.38 | -1.68 | 17.84 | 20.87 | -1.49 | 11.67 | -20.5 | -24.95 | 25.51 | 118.73 | 109.07 | 341.73 | 11.42 | 7.05 | 205.97 | 15.86 | 19.8 |
| 23Q2 (15) | 0.46 | -3.68 | -10.55 | 14.76 | -6.05 | -20.52 | 14.68 | 175.94 | -57.19 | 11.66 | -85.32 | 53.13 | 306.70 | 4.06 | 20.75 | 177.78 | 11.3 | 19.68 |
| 23Q1 (14) | 0.48 | 10.26 | -3.8 | 15.71 | -6.43 | -0.13 | 5.32 | 11.3 | -79.93 | 79.47 | 68.39 | 595.79 | 294.73 | -19.72 | 4.18 | 159.73 | -17.43 | -0.44 |
| 22Q4 (13) | 0.44 | -6.13 | -3.19 | 16.79 | -7.29 | 1.33 | 4.78 | -69.26 | -81.42 | 47.19 | 286.76 | 238.54 | 367.15 | 15.02 | -7.27 | 193.44 | 12.51 | -17.79 |
| 22Q3 (12) | 0.47 | -10.28 | 1.22 | 18.11 | -2.48 | 5.41 | 15.55 | -54.65 | -31.47 | 12.20 | 60.21 | -6.27 | 319.21 | 25.67 | -20.55 | 171.93 | 15.74 | -30.4 |
| 22Q2 (11) | 0.52 | 3.6 | -10.97 | 18.57 | 18.05 | -15.93 | 34.29 | 29.35 | 37.32 | 7.62 | -33.31 | -23.21 | 254.00 | -10.22 | 11.3 | 148.55 | -7.41 | 2.66 |
| 22Q1 (10) | 0.50 | 10.95 | -16.87 | 15.73 | -5.07 | -29.68 | 26.51 | 3.07 | 36.58 | 11.42 | -18.07 | -8.14 | 282.90 | -28.55 | 35.23 | 160.44 | -31.81 | 21.63 |
| 21Q4 (9) | 0.45 | -1.85 | -19.93 | 16.57 | -3.55 | -28.27 | 25.72 | 13.35 | 108.26 | 13.94 | 7.08 | -34.47 | 395.94 | -1.46 | 64.21 | 235.30 | -4.74 | 51.22 |
| 21Q3 (8) | 0.46 | -21.09 | -18.81 | 17.18 | -22.23 | -1.55 | 22.69 | -9.13 | 338.88 | 13.02 | 31.26 | -76.59 | 401.79 | 76.05 | 29.66 | 247.02 | 70.71 | 24.13 |
| 21Q2 (7) | 0.58 | -3.27 | 3.26 | 22.09 | -1.25 | 54.26 | 24.97 | 28.65 | 296.98 | 9.92 | -20.23 | -53.23 | 228.22 | 9.09 | 7.07 | 144.70 | 9.7 | 7.8 |
| 21Q1 (6) | 0.60 | 6.87 | 4.24 | 22.37 | -3.16 | 51.56 | 19.41 | 57.17 | 427.45 | 12.43 | -41.55 | -75.03 | 209.20 | -13.24 | -4.58 | 131.91 | -15.22 | -0.26 |
| 20Q4 (5) | 0.56 | -0.48 | 8.91 | 23.1 | 32.38 | 70.98 | 12.35 | 138.88 | 96.66 | 21.27 | -61.74 | -35.12 | 241.12 | -22.19 | -8.65 | 155.60 | -21.81 | -3.05 |
| 20Q3 (4) | 0.57 | 0.37 | 0.0 | 17.45 | 21.86 | 0.0 | 5.17 | -17.81 | 0.0 | 55.60 | 162.18 | 0.0 | 309.87 | 45.38 | 0.0 | 199.00 | 48.25 | 0.0 |
| 20Q2 (3) | 0.56 | -2.35 | 0.0 | 14.32 | -2.98 | 0.0 | 6.29 | 70.92 | 0.0 | 21.21 | -57.4 | 0.0 | 213.15 | -2.77 | 0.0 | 134.23 | 1.5 | 0.0 |
| 20Q1 (2) | 0.58 | 11.66 | 0.0 | 14.76 | 9.25 | 0.0 | 3.68 | -41.4 | 0.0 | 49.79 | 51.83 | 0.0 | 219.23 | -16.94 | 0.0 | 132.25 | -17.6 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 13.51 | 0.0 | 0.0 | 6.28 | 0.0 | 0.0 | 32.79 | 0.0 | 0.0 | 263.94 | 0.0 | 0.0 | 160.49 | 0.0 | 0.0 |
