- 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) | 0.24 | 0.89 | 3.7 | 15.26 | 83.14 | -19.31 | 202.65 | -33.3 | 0.31 | 86.1 | 377.70 | -7.73 | 302.03 | -9.59 |
| 2022 (9) | 0.23 | -12.02 | 3.21 | 126.06 | 103.03 | 1.05 | 303.82 | -54.05 | 0.17 | 86.84 | 409.32 | 25.5 | 334.06 | 44.51 |
| 2021 (8) | 0.27 | 22.7 | 1.42 | 610.0 | 101.96 | 42.56 | 661.21 | 29.6 | 0.09 | 364.37 | 326.16 | -15.29 | 231.16 | -25.59 |
| 2020 (7) | 0.22 | 6.61 | 0.2 | -4.76 | 71.52 | -2.85 | 510.20 | -11.59 | 0.02 | 3.07 | 385.04 | 0.98 | 310.65 | 4.33 |
| 2019 (6) | 0.20 | -15.84 | 0.21 | -82.05 | 73.62 | -6.41 | 577.09 | 7.18 | 0.02 | -85.37 | 381.32 | 25.16 | 297.76 | 26.54 |
| 2018 (5) | 0.24 | -11.01 | 1.17 | -27.33 | 78.66 | 20.2 | 538.44 | 383.47 | 0.13 | 0 | 304.66 | 19.0 | 235.31 | 44.87 |
| 2017 (4) | 0.27 | -26.9 | 1.61 | 600.0 | 65.44 | 40.85 | 111.37 | 117.9 | 0.00 | 0 | 256.01 | -9.37 | 162.43 | -17.64 |
| 2016 (3) | 0.37 | 9.97 | 0.23 | -71.6 | 46.46 | 5.93 | 51.11 | -70.55 | 0.04 | -59.7 | 282.48 | -20.09 | 197.21 | -22.47 |
| 2015 (2) | 0.34 | 54.51 | 0.81 | -30.77 | 43.86 | 24.25 | 173.54 | -25.03 | 0.10 | -44.54 | 353.49 | 11.11 | 254.36 | 33.71 |
| 2014 (1) | 0.22 | -7.7 | 1.17 | -42.08 | 35.3 | 26.21 | 231.48 | 32.74 | 0.17 | 0 | 318.15 | 26.43 | 190.23 | 26.46 |
| 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) | 0.21 | -31.53 | -19.23 | 3.65 | -0.27 | -1.35 | 102.85 | -38.86 | -52.15 | 1.89 | 55.12 | 64.67 | 418.18 | 54.68 | 23.64 | 286.22 | 39.01 | 4.92 |
| 24Q2 (19) | 0.31 | 19.15 | 1.29 | 3.66 | -0.54 | 159.57 | 168.22 | -15.25 | -25.28 | 1.22 | 19.06 | 128.69 | 270.35 | -21.13 | 6.24 | 205.90 | -20.86 | -2.97 |
| 24Q1 (18) | 0.26 | 8.4 | 31.14 | 3.68 | -0.54 | 160.99 | 198.49 | 48.26 | -23.67 | 1.02 | -25.15 | 184.73 | 342.79 | -9.24 | -24.24 | 260.17 | -13.86 | -30.46 |
| 23Q4 (17) | 0.24 | -8.67 | 0.89 | 3.7 | 0.0 | 15.26 | 133.88 | -37.71 | -28.67 | 1.37 | 19.12 | 69.7 | 377.70 | 11.67 | -7.73 | 302.03 | 10.72 | -9.59 |
| 23Q3 (16) | 0.26 | -14.13 | 26.71 | 3.7 | 162.41 | -9.76 | 214.93 | -4.53 | -38.19 | 1.15 | 115.42 | 52.66 | 338.23 | 32.91 | -39.01 | 272.79 | 28.55 | -36.54 |
| 23Q2 (15) | 0.30 | 54.26 | -5.18 | 1.41 | 0.0 | -65.61 | 225.14 | -13.42 | -39.17 | 0.53 | 48.24 | -29.92 | 254.48 | -43.76 | -12.91 | 212.21 | -43.28 | -7.13 |
| 23Q1 (14) | 0.20 | -16.6 | -22.17 | 1.41 | -56.07 | -65.69 | 260.05 | 38.56 | -20.98 | 0.36 | -55.39 | -66.1 | 452.48 | 10.54 | 12.45 | 374.11 | 11.99 | 32.29 |
| 22Q4 (13) | 0.23 | 14.7 | -12.02 | 3.21 | -21.71 | 126.06 | 187.68 | -46.03 | -57.16 | 0.81 | 7.16 | 66.79 | 409.32 | -26.2 | 25.5 | 334.06 | -22.28 | 44.51 |
| 22Q3 (12) | 0.20 | -35.74 | -15.69 | 4.1 | 0.0 | 2177.78 | 347.72 | -6.06 | -62.79 | 0.75 | -1.1 | 2407.73 | 554.61 | 89.8 | 59.96 | 429.84 | 88.11 | 82.01 |
| 22Q2 (11) | 0.32 | 26.62 | 31.75 | 4.1 | -0.24 | 301.96 | 370.14 | 12.47 | -55.08 | 0.76 | -28.29 | 2165.08 | 292.21 | -27.38 | -17.44 | 228.51 | -19.2 | -11.04 |
| 22Q1 (10) | 0.25 | -5.73 | 12.82 | 4.11 | 189.44 | 2183.33 | 329.09 | -24.88 | -29.49 | 1.06 | 119.49 | 1621.83 | 402.39 | 23.37 | 5.39 | 282.80 | 22.34 | -5.76 |
| 21Q4 (9) | 0.27 | 9.92 | 22.7 | 1.42 | 688.89 | 610.0 | 438.10 | -53.12 | 41.78 | 0.48 | 1511.21 | 369.35 | 326.16 | -5.93 | -15.29 | 231.16 | -2.12 | -25.59 |
| 21Q3 (8) | 0.24 | 0.41 | 31.01 | 0.18 | -82.35 | -14.29 | 934.60 | 13.42 | 138.18 | 0.03 | -10.67 | -69.41 | 346.72 | -2.04 | -24.32 | 236.16 | -8.06 | -37.68 |
| 21Q2 (7) | 0.24 | 8.43 | -11.68 | 1.02 | 466.67 | 385.71 | 824.05 | 76.55 | 26.83 | 0.03 | -45.49 | -56.57 | 353.94 | -7.3 | 24.82 | 256.86 | -14.4 | 8.73 |
| 21Q1 (6) | 0.22 | 2.53 | 4.64 | 0.18 | -10.0 | -14.29 | 466.76 | 51.06 | -42.82 | 0.06 | -40.17 | 2.35 | 381.80 | -0.84 | 2.28 | 300.07 | -3.41 | 5.34 |
| 20Q4 (5) | 0.22 | 17.37 | 6.61 | 0.2 | -4.76 | -4.76 | 309.00 | -21.25 | -50.07 | 0.10 | 5.02 | 24.51 | 385.04 | -15.96 | 0.98 | 310.65 | -18.02 | 4.33 |
| 20Q3 (4) | 0.19 | -32.31 | 0.0 | 0.21 | 0.0 | 0.0 | 392.40 | -39.61 | 0.0 | 0.10 | 26.8 | 0.0 | 458.14 | 61.57 | 0.0 | 378.92 | 60.4 | 0.0 |
| 20Q2 (3) | 0.27 | 28.47 | 0.0 | 0.21 | 0.0 | 0.0 | 649.73 | -20.41 | 0.0 | 0.08 | 28.46 | 0.0 | 283.56 | -24.04 | 0.0 | 236.24 | -17.07 | 0.0 |
| 20Q1 (2) | 0.21 | 4.46 | 0.0 | 0.21 | 0.0 | 0.0 | 816.32 | 31.91 | 0.0 | 0.06 | -27.22 | 0.0 | 373.29 | -2.11 | 0.0 | 284.85 | -4.34 | 0.0 |
| 19Q4 (1) | 0.20 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 618.83 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 381.32 | 0.0 | 0.0 | 297.76 | 0.0 | 0.0 |
