- 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 | -1.78 | 6.4 | -40.13 | 24.12 | -21.74 | 2.46 | -66.02 | 21.92 | 755.77 | 215.83 | 36.41 | 166.16 | 53.6 |
| 2022 (9) | 0.52 | -9.37 | 10.69 | -8.94 | 30.82 | -8.19 | 7.24 | -3.08 | 2.56 | -37.0 | 158.22 | -1.22 | 108.18 | -1.75 |
| 2021 (8) | 0.58 | -1.58 | 11.74 | 21.78 | 33.57 | 25.45 | 7.47 | 81.75 | 4.07 | -56.57 | 160.18 | -10.88 | 110.11 | -11.73 |
| 2020 (7) | 0.59 | -1.39 | 9.64 | -1.13 | 26.76 | -8.17 | 4.11 | -35.68 | 9.36 | 14.62 | 179.74 | 7.67 | 124.74 | 6.66 |
| 2019 (6) | 0.60 | 1.83 | 9.75 | 1.14 | 29.14 | -0.38 | 6.39 | -24.29 | 8.17 | -63.53 | 166.94 | -16.06 | 116.95 | -20.99 |
| 2018 (5) | 0.58 | 24.44 | 9.64 | 365.7 | 29.25 | 319.05 | 8.44 | 48.07 | 22.40 | 0.0 | 198.88 | 12.26 | 148.02 | 9.09 |
| 2017 (4) | 0.47 | 4.4 | 2.07 | 11.29 | 6.98 | -7.18 | 5.70 | -30.99 | 22.40 | 0.0 | 177.16 | 9.01 | 135.69 | 10.06 |
| 2016 (3) | 0.45 | -5.18 | 1.86 | 24.0 | 7.52 | -1.44 | 8.26 | 0 | 22.40 | 0 | 162.51 | 12.96 | 123.29 | 13.51 |
| 2015 (2) | 0.47 | 3.4 | 1.5 | 36.36 | 7.63 | -8.73 | -8.87 | 0 | 0.00 | 0 | 143.86 | 2.68 | 108.62 | 10.69 |
| 2014 (1) | 0.46 | 53.43 | 1.1 | 57.14 | 8.36 | 27.05 | -27.26 | 0 | 0.00 | 0 | 140.10 | -38.3 | 98.13 | -53.34 |
| 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) | 0.51 | 0.83 | -1.59 | 6.91 | 6.47 | 1.02 | 8.17 | -1.92 | 191.79 | 7.03 | -1.15 | -92.56 | 202.30 | 4.92 | -18.04 | 158.95 | 6.26 | -15.24 |
| 24Q2 (19) | 0.51 | 2.23 | -4.11 | 6.49 | 2.69 | 2.85 | 8.33 | -19.52 | 72.82 | 7.12 | -2.74 | -81.52 | 192.81 | -16.63 | -19.94 | 149.59 | -16.47 | -14.07 |
| 24Q1 (18) | 0.50 | -3.31 | -12.11 | 6.32 | -1.25 | -38.1 | 10.35 | 924.75 | 567.74 | 7.32 | -92.26 | -96.78 | 231.28 | 7.16 | 8.78 | 179.08 | 7.78 | 12.76 |
| 23Q4 (17) | 0.51 | -1.27 | -1.78 | 6.4 | -6.43 | -40.13 | 1.01 | -63.93 | 122.9 | 94.50 | 0.0 | 1027.06 | 215.83 | -12.56 | 36.41 | 166.16 | -11.4 | 53.6 |
| 23Q3 (16) | 0.52 | -1.75 | -0.46 | 6.84 | 8.4 | -36.13 | 2.80 | -41.91 | -75.59 | 94.50 | 145.45 | 1027.06 | 246.84 | 2.5 | 38.54 | 187.54 | 7.73 | 55.27 |
| 23Q2 (15) | 0.53 | -6.29 | -3.74 | 6.31 | -38.2 | -42.11 | 4.82 | 210.97 | -62.02 | 38.50 | -83.04 | 427.48 | 240.83 | 13.27 | 34.81 | 174.09 | 9.62 | 40.09 |
| 23Q1 (14) | 0.57 | 8.06 | 1.91 | 10.21 | -4.49 | -10.91 | 1.55 | 135.15 | -85.55 | 227.00 | 2607.34 | 2283.5 | 212.62 | 34.38 | 24.91 | 158.81 | 46.8 | 38.51 |
| 22Q4 (13) | 0.52 | 0.06 | -9.37 | 10.69 | -0.19 | -8.94 | -4.41 | -138.45 | -166.62 | 8.38 | 0.0 | -51.89 | 158.22 | -11.2 | -1.22 | 108.18 | -10.43 | -1.75 |
| 22Q3 (12) | 0.52 | -4.99 | -11.2 | 10.71 | -1.74 | -3.51 | 11.47 | -9.61 | 10.71 | 8.38 | 14.88 | -32.97 | 178.17 | -0.26 | 0.96 | 120.78 | -2.81 | 1.45 |
| 22Q2 (11) | 0.55 | -0.79 | -6.42 | 10.9 | -4.89 | 0.55 | 12.69 | 18.27 | 80.26 | 7.30 | -23.36 | -62.46 | 178.64 | 4.95 | -1.84 | 124.27 | 8.38 | 2.07 |
| 22Q1 (10) | 0.56 | -3.9 | -4.03 | 11.46 | -2.39 | 14.71 | 10.73 | 62.08 | 87.92 | 9.52 | -45.36 | -61.03 | 170.22 | 6.27 | -6.95 | 114.66 | 4.13 | -6.38 |
| 21Q4 (9) | 0.58 | -1.97 | -1.58 | 11.74 | 5.77 | 21.78 | 6.62 | -36.1 | 38.78 | 17.43 | 39.33 | -12.58 | 160.18 | -9.24 | -10.88 | 110.11 | -7.51 | -11.73 |
| 21Q3 (8) | 0.59 | 0.12 | -2.11 | 11.1 | 2.4 | 6.12 | 10.36 | 47.16 | 222.74 | 12.51 | -35.67 | -78.93 | 176.48 | -3.02 | 11.07 | 119.05 | -2.22 | 4.73 |
| 21Q2 (7) | 0.59 | 1.75 | -2.61 | 10.84 | 8.51 | 2.17 | 7.04 | 23.29 | 19.73 | 19.44 | -20.44 | -6.16 | 181.98 | -0.52 | 10.24 | 121.75 | -0.6 | 9.7 |
| 21Q1 (6) | 0.58 | -1.45 | -3.0 | 9.99 | 3.63 | -6.11 | 5.71 | 19.71 | 164.35 | 24.44 | 22.6 | -95.98 | 182.94 | 1.78 | 7.11 | 122.48 | -1.81 | 3.12 |
| 20Q4 (5) | 0.59 | -2.49 | -1.39 | 9.64 | -7.84 | -1.13 | 4.77 | 48.6 | 504.24 | 19.94 | -66.42 | 0 | 179.74 | 13.12 | 7.67 | 124.74 | 9.74 | 6.66 |
| 20Q3 (4) | 0.60 | -0.4 | 0.0 | 10.46 | -1.41 | 0.0 | 3.21 | -45.41 | 0.0 | 59.38 | 186.56 | 0.0 | 158.89 | -3.75 | 0.0 | 113.67 | 2.42 | 0.0 |
| 20Q2 (3) | 0.60 | 1.34 | 0.0 | 10.61 | -0.28 | 0.0 | 5.88 | 172.22 | 0.0 | 20.72 | -96.59 | 0.0 | 165.08 | -3.35 | 0.0 | 110.98 | -6.56 | 0.0 |
| 20Q1 (2) | 0.60 | 0.18 | 0.0 | 10.64 | 9.13 | 0.0 | 2.16 | 283.05 | 0.0 | 608.00 | 0 | 0.0 | 170.80 | 2.31 | 0.0 | 118.77 | 1.56 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 9.75 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 166.94 | 0.0 | 0.0 | 116.95 | 0.0 | 0.0 |
