- 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) | 0.51 | -0.41 | 42.11 | -3.24 | 94.21 | -10.43 | 3.14 | 0.64 | 26.64 | -7.53 | 170.62 | -2.22 | 140.08 | -0.67 |
| 2022 (9) | 0.51 | -3.85 | 43.52 | -0.73 | 105.18 | -11.23 | 3.12 | -44.68 | 28.81 | 0.0 | 174.49 | 1.4 | 141.03 | 4.04 |
| 2021 (8) | 0.54 | -3.48 | 43.84 | -2.3 | 118.49 | 8.72 | 5.64 | 239.76 | 28.81 | 723.84 | 172.08 | 4.72 | 135.56 | -0.13 |
| 2020 (7) | 0.55 | 3.35 | 44.87 | 10.14 | 108.99 | -9.9 | 1.66 | -79.61 | 3.50 | 0.0 | 164.32 | 15.01 | 135.73 | 16.62 |
| 2019 (6) | 0.54 | 5.53 | 40.74 | 43.81 | 120.96 | -2.18 | 8.14 | 12.28 | 3.50 | -69.66 | 142.88 | -14.67 | 116.39 | -13.14 |
| 2018 (5) | 0.51 | -1.85 | 28.33 | -23.04 | 123.66 | 0.15 | 7.25 | -2.29 | 11.53 | 564.61 | 167.44 | 27.52 | 134.00 | 25.85 |
| 2017 (4) | 0.52 | 1.47 | 36.81 | 47.24 | 123.47 | 5.17 | 7.42 | 77.51 | 1.73 | -70.18 | 131.30 | -18.18 | 106.48 | -18.47 |
| 2016 (3) | 0.51 | 8.02 | 25.0 | 70.77 | 117.4 | 97.18 | 4.18 | -53.3 | 5.82 | -82.67 | 160.47 | -26.39 | 130.60 | -30.06 |
| 2015 (2) | 0.47 | 68.64 | 14.64 | 98.11 | 59.54 | 59.97 | 8.95 | 6.04 | 33.57 | 0 | 217.99 | -16.53 | 186.74 | -19.98 |
| 2014 (1) | 0.28 | -1.92 | 7.39 | 37.11 | 37.22 | -3.72 | 8.44 | -41.23 | 0.00 | 0 | 261.15 | -22.4 | 233.38 | -22.81 |
| 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) | 0.50 | -0.58 | -1.39 | 42.8 | 6.76 | -0.4 | 1.42 | -70.72 | -69.06 | 27.73 | 0.0 | -70.1 | 176.28 | 0.44 | -2.5 | 146.88 | 0.78 | -1.37 |
| 24Q2 (19) | 0.50 | -3.16 | -1.65 | 40.09 | -1.13 | -7.46 | 4.85 | 170.95 | -22.52 | 27.73 | -70.1 | 57.43 | 175.51 | 1.34 | 0.28 | 145.75 | 2.14 | 2.72 |
| 24Q1 (18) | 0.52 | 0.76 | 3.65 | 40.55 | -3.7 | -7.72 | 1.79 | -35.84 | 229.71 | 92.72 | 0.0 | -83.1 | 173.19 | 1.51 | -4.66 | 142.70 | 1.87 | -1.96 |
| 23Q4 (17) | 0.51 | 1.65 | -0.41 | 42.11 | -2.0 | -3.24 | 2.79 | -39.22 | 379.0 | 92.72 | 0.0 | -83.1 | 170.62 | -5.63 | -2.22 | 140.08 | -5.94 | -0.67 |
| 23Q3 (16) | 0.50 | -0.85 | 0.02 | 42.97 | -0.81 | -2.87 | 4.59 | -26.68 | -10.7 | 92.72 | 426.44 | -83.1 | 180.80 | 3.3 | 0.33 | 148.92 | 4.95 | 3.89 |
| 23Q2 (15) | 0.51 | 2.07 | -2.12 | 43.32 | -1.41 | -2.37 | 6.26 | 553.62 | 58.08 | 17.61 | -96.79 | -96.79 | 175.02 | -3.65 | -0.93 | 141.89 | -2.51 | 1.34 |
| 23Q1 (14) | 0.50 | -3.19 | -3.37 | 43.94 | 0.97 | -0.5 | -1.38 | -38.0 | -123.75 | 548.67 | 0.0 | 158.5 | 181.65 | 4.1 | 0.67 | 145.55 | 3.2 | 1.99 |
| 22Q4 (13) | 0.51 | 2.08 | -3.85 | 43.52 | -1.63 | -0.73 | -1.00 | -119.46 | -119.23 | 548.67 | 0.0 | 957.88 | 174.49 | -3.17 | 1.4 | 141.03 | -1.61 | 4.04 |
| 22Q3 (12) | 0.50 | -2.96 | -5.4 | 44.24 | -0.29 | -0.58 | 5.14 | 29.8 | 100.78 | 548.67 | 0.0 | 957.88 | 180.21 | 2.0 | 1.95 | 143.34 | 2.37 | 3.36 |
| 22Q2 (11) | 0.52 | 0.76 | -3.6 | 44.37 | 0.48 | -1.38 | 3.96 | -31.84 | -42.69 | 548.67 | 158.5 | 957.88 | 176.67 | -2.09 | 0.48 | 140.02 | -1.88 | -0.75 |
| 22Q1 (10) | 0.52 | -3.66 | -5.48 | 44.16 | 0.73 | -2.21 | 5.81 | 11.73 | -22.53 | 212.25 | 309.24 | 450.32 | 180.44 | 4.86 | 6.63 | 142.71 | 5.27 | 4.77 |
| 21Q4 (9) | 0.54 | 0.43 | -3.48 | 43.84 | -1.48 | -2.3 | 5.20 | 103.12 | -23.98 | 51.86 | 0.0 | -79.67 | 172.08 | -2.65 | 4.72 | 135.56 | -2.25 | -0.13 |
| 21Q3 (8) | 0.53 | -1.11 | -2.09 | 44.5 | -1.09 | 0.98 | 2.56 | -62.95 | 104.8 | 51.86 | 0.0 | 729.28 | 176.76 | 0.53 | 29.57 | 138.68 | -1.7 | 24.41 |
| 21Q2 (7) | 0.54 | -1.21 | -2.12 | 44.99 | -0.38 | 28.69 | 6.91 | -7.87 | -10.84 | 51.86 | 34.47 | 729.28 | 175.82 | 3.9 | 29.71 | 141.08 | 3.58 | 29.21 |
| 21Q1 (6) | 0.55 | -1.62 | 1.54 | 45.16 | 0.65 | 48.11 | 7.50 | 9.65 | 168.43 | 38.57 | -84.88 | -32.83 | 169.22 | 2.98 | 23.5 | 136.21 | 0.35 | 25.0 |
| 20Q4 (5) | 0.55 | 1.87 | 3.37 | 44.87 | 1.82 | 10.14 | 6.84 | 447.2 | 233.66 | 255.14 | 3979.52 | 344.37 | 164.32 | 20.45 | 12.56 | 135.73 | 21.76 | 14.04 |
| 20Q3 (4) | 0.54 | -1.14 | 0.0 | 44.07 | 26.06 | 0.0 | 1.25 | -83.87 | 0.0 | 6.25 | 0.0 | 0.0 | 136.42 | 0.64 | 0.0 | 111.47 | 2.09 | 0.0 |
| 20Q2 (3) | 0.55 | 2.49 | 0.0 | 34.96 | 14.66 | 0.0 | 7.75 | 170.71 | 0.0 | 6.25 | -89.11 | 0.0 | 135.55 | -1.07 | 0.0 | 109.19 | 0.2 | 0.0 |
| 20Q1 (2) | 0.54 | 0.15 | 0.0 | 30.49 | -25.16 | 0.0 | -10.96 | -634.63 | 0.0 | 57.42 | 0.0 | 0.0 | 137.02 | -6.14 | 0.0 | 108.97 | -8.44 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | 40.74 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 57.42 | 0.0 | 0.0 | 145.99 | 0.0 | 0.0 | 119.02 | 0.0 | 0.0 |
