- 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) | 0.54 | -2.23 | 142.77 | 1.24 | 394.92 | -20.67 | 4.58 | -49.11 | 0.08 | -94.29 | 135.23 | -13.11 | 101.41 | -8.95 |
| 2022 (9) | 0.55 | -9.08 | 141.02 | 0.64 | 497.83 | -0.1 | 9.00 | -54.31 | 1.45 | 60.87 | 155.63 | 11.78 | 111.38 | 2.66 |
| 2021 (8) | 0.61 | 28.25 | 140.12 | 139.6 | 498.33 | 17.43 | 19.70 | 88.16 | 0.90 | 153.64 | 139.23 | -22.67 | 108.49 | -28.77 |
| 2020 (7) | 0.47 | -9.57 | 58.48 | -33.97 | 424.38 | -12.88 | 10.47 | 77.46 | 0.35 | 123.35 | 180.04 | 10.26 | 152.32 | 12.81 |
| 2019 (6) | 0.52 | 5.58 | 88.57 | 28.51 | 487.11 | -12.51 | 5.90 | -53.54 | 0.16 | 11.71 | 163.28 | -5.27 | 135.02 | -0.35 |
| 2018 (5) | 0.49 | -9.57 | 68.92 | -22.64 | 556.73 | 4.84 | 12.70 | -6.2 | 0.14 | -45.8 | 172.37 | 8.84 | 135.50 | 6.49 |
| 2017 (4) | 0.55 | 3.62 | 89.09 | 29.57 | 531.05 | -6.93 | 13.54 | -49.87 | 0.26 | 1739.63 | 158.37 | 0.08 | 127.24 | -0.83 |
| 2016 (3) | 0.53 | 0.92 | 68.76 | 20.86 | 570.58 | -16.29 | 27.01 | 42.91 | 0.01 | -91.72 | 158.24 | 0.22 | 128.30 | -0.74 |
| 2015 (2) | 0.52 | -1.69 | 56.89 | 7.66 | 681.6 | -16.04 | 18.90 | -26.97 | 0.17 | 0 | 157.89 | 3.05 | 129.25 | 1.03 |
| 2014 (1) | 0.53 | -7.86 | 52.84 | -31.49 | 811.78 | 11.59 | 25.88 | -15.4 | 0.00 | 0 | 153.22 | 7.35 | 127.93 | 8.42 |
| 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) | 0.56 | 4.82 | 2.79 | 187.99 | 35.89 | 25.27 | 2.93 | -26.75 | -59.42 | 0.52 | 27.95 | 127.88 | 128.14 | -2.25 | -6.73 | 101.97 | -0.57 | -4.5 |
| 24Q2 (19) | 0.53 | -2.16 | 1.16 | 138.34 | -3.86 | 24.12 | 4.00 | 111.64 | -19.35 | 0.40 | -49.29 | -94.8 | 131.09 | 0.14 | -16.68 | 102.55 | 1.76 | -11.97 |
| 24Q1 (18) | 0.54 | 0.74 | 3.02 | 143.9 | 0.79 | 24.12 | 1.89 | -58.46 | -33.45 | 0.80 | 80.24 | -93.9 | 130.91 | -3.19 | -17.02 | 100.78 | -0.62 | -10.9 |
| 23Q4 (17) | 0.54 | -0.52 | -2.23 | 142.77 | -4.86 | 1.24 | 4.55 | -36.98 | 6.81 | 0.44 | 94.87 | -95.18 | 135.23 | -1.57 | -13.11 | 101.41 | -5.03 | -8.95 |
| 23Q3 (16) | 0.54 | 3.16 | -3.9 | 150.07 | 34.64 | -3.37 | 7.22 | 45.56 | -16.72 | 0.23 | -97.08 | -95.49 | 137.39 | -12.68 | -11.49 | 106.78 | -8.34 | -2.93 |
| 23Q2 (15) | 0.52 | -0.36 | -11.9 | 111.46 | -3.86 | -26.94 | 4.96 | 74.65 | -68.94 | 7.78 | -40.52 | 289.92 | 157.34 | -0.27 | 14.8 | 116.49 | 2.99 | 29.03 |
| 23Q1 (14) | 0.53 | -4.39 | -13.23 | 115.94 | -17.78 | -21.56 | 2.84 | -33.33 | -79.58 | 13.08 | 42.6 | 130.24 | 157.76 | 1.37 | 10.93 | 113.11 | 1.55 | 10.43 |
| 22Q4 (13) | 0.55 | -2.22 | -9.08 | 141.02 | -9.2 | 0.64 | 4.26 | -50.87 | -75.42 | 9.17 | 82.19 | 164.57 | 155.63 | 0.26 | 11.78 | 111.38 | 1.25 | 2.66 |
| 22Q3 (12) | 0.56 | -5.42 | -7.26 | 155.31 | 1.8 | 7.93 | 8.67 | -45.71 | -60.96 | 5.03 | 152.34 | 985.07 | 155.23 | 13.27 | 17.29 | 110.00 | 21.84 | 6.24 |
| 22Q2 (11) | 0.60 | -1.86 | 1.79 | 152.56 | 3.22 | 31.95 | 15.97 | 14.81 | -26.57 | 2.00 | -64.88 | 271.87 | 137.05 | -3.63 | 0.21 | 90.28 | -11.86 | -20.08 |
| 22Q1 (10) | 0.61 | 0.18 | 7.99 | 147.8 | 5.48 | 62.52 | 13.91 | -19.73 | -20.88 | 5.68 | 63.86 | 319.26 | 142.21 | 2.14 | -4.86 | 102.43 | -5.59 | -17.46 |
| 21Q4 (9) | 0.61 | -0.26 | 28.25 | 140.12 | -2.63 | 139.6 | 17.33 | -21.97 | -1.98 | 3.47 | 647.2 | 162.05 | 139.23 | 5.2 | -22.67 | 108.49 | 4.78 | -28.77 |
| 21Q3 (8) | 0.61 | 3.81 | 21.76 | 143.9 | 24.46 | 111.96 | 22.21 | 2.11 | -0.58 | 0.46 | -13.52 | -50.47 | 132.35 | -3.22 | -22.8 | 103.54 | -8.34 | -26.1 |
| 21Q2 (7) | 0.59 | 4.11 | 16.52 | 115.62 | 27.14 | 53.71 | 21.75 | 23.72 | 43.19 | 0.54 | -60.4 | -28.47 | 136.76 | -8.51 | -19.25 | 112.96 | -8.98 | -19.73 |
| 21Q1 (6) | 0.56 | 18.98 | 11.28 | 90.94 | 55.51 | 8.62 | 17.58 | -0.57 | 1640.59 | 1.35 | 2.42 | -96.3 | 149.48 | -16.97 | -10.26 | 124.10 | -18.53 | -8.7 |
| 20Q4 (5) | 0.47 | -5.31 | -9.57 | 58.48 | -13.86 | -33.97 | 17.68 | -20.86 | 174.96 | 1.32 | 41.23 | 182.67 | 180.04 | 5.02 | 10.26 | 152.32 | 8.72 | 12.81 |
| 20Q3 (4) | 0.50 | -0.66 | 0.0 | 67.89 | -9.74 | 0.0 | 22.34 | 47.07 | 0.0 | 0.94 | 24.9 | 0.0 | 171.43 | 1.22 | 0.0 | 140.10 | -0.44 | 0.0 |
| 20Q2 (3) | 0.50 | -0.57 | 0.0 | 75.22 | -10.15 | 0.0 | 15.19 | 1403.96 | 0.0 | 0.75 | -97.95 | 0.0 | 169.37 | 1.68 | 0.0 | 140.72 | 3.52 | 0.0 |
| 20Q1 (2) | 0.51 | -3.31 | 0.0 | 83.72 | -5.48 | 0.0 | 1.01 | -84.29 | 0.0 | 36.60 | 7720.0 | 0.0 | 166.57 | 2.01 | 0.0 | 135.93 | 0.67 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 88.57 | 0.0 | 0.0 | 6.43 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 163.28 | 0.0 | 0.0 | 135.02 | 0.0 | 0.0 |
