- 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) | 0.64 | -2.62 | 521.45 | 366.96 | 819.66 | 0.12 | 31.96 | -20.12 | 0.46 | 360.46 | 115.87 | -56.47 | 49.22 | -78.08 |
| 2022 (9) | 0.65 | -5.03 | 111.67 | 21.8 | 818.71 | 18.93 | 40.01 | -24.18 | 0.10 | -32.1 | 266.16 | 2.77 | 224.57 | 2.27 |
| 2021 (8) | 0.69 | 25.5 | 91.68 | -22.95 | 688.41 | 12.12 | 52.77 | -65.8 | 0.15 | -11.46 | 258.98 | 60.02 | 219.58 | 87.37 |
| 2020 (7) | 0.55 | -1.3 | 118.98 | 1.85 | 613.97 | -6.28 | 154.28 | 64.86 | 0.17 | 0 | 161.84 | -11.52 | 117.19 | -22.38 |
| 2019 (6) | 0.56 | 3.02 | 116.82 | 2.44 | 655.1 | -5.39 | 93.58 | 46.63 | 0.00 | 0 | 182.91 | -3.68 | 150.97 | -3.21 |
| 2018 (5) | 0.54 | 5.73 | 114.04 | -41.35 | 692.39 | 16.62 | 63.82 | 473.92 | 1.05 | -78.48 | 189.90 | 30.77 | 155.98 | 50.87 |
| 2017 (4) | 0.51 | -24.11 | 194.45 | -43.09 | 593.71 | 87.89 | 11.12 | 0 | 4.86 | 2.11 | 145.22 | 53.69 | 103.39 | 84.96 |
| 2016 (3) | 0.67 | 76.19 | 341.68 | 554.31 | 315.99 | 11.78 | -3.96 | 0 | 4.76 | 0.0 | 94.49 | -50.65 | 55.90 | -53.5 |
| 2015 (2) | 0.38 | -19.21 | 52.22 | -28.42 | 282.69 | 1.61 | 26.50 | 72.86 | 4.76 | 40.93 | 191.47 | 11.52 | 120.22 | 13.03 |
| 2014 (1) | 0.47 | -1.87 | 72.95 | 4.98 | 278.21 | 25.24 | 15.33 | 719.79 | 3.38 | 0 | 171.69 | 12.77 | 106.36 | 24.91 |
| 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) | 0.57 | -6.85 | -9.48 | 580.46 | 1.05 | 30.76 | 14.33 | -21.91 | -61.91 | 4.21 | 39.8 | 169.43 | 133.24 | 2.74 | -3.22 | 79.98 | 19.59 | 40.93 |
| 24Q2 (19) | 0.61 | -4.08 | -5.21 | 574.42 | 15.37 | 80.1 | 18.35 | -11.35 | -48.31 | 3.01 | 31.68 | 56.37 | 129.69 | -0.55 | -21.82 | 66.88 | 1.27 | -36.04 |
| 24Q1 (18) | 0.63 | -0.25 | -1.7 | 497.89 | -4.52 | 186.01 | 20.70 | 5.08 | -44.28 | 2.29 | 13.84 | 7.02 | 130.41 | 12.55 | -51.03 | 66.04 | 34.17 | -67.13 |
| 23Q4 (17) | 0.64 | 1.56 | -2.62 | 521.45 | 17.47 | 366.96 | 19.70 | -47.63 | -63.12 | 2.01 | 28.55 | 486.44 | 115.87 | -15.84 | -56.47 | 49.22 | -13.27 | -78.08 |
| 23Q3 (16) | 0.63 | -2.46 | -3.61 | 443.9 | 39.18 | 302.63 | 37.62 | 5.97 | -34.4 | 1.56 | -18.86 | 418.15 | 137.68 | -17.0 | -55.11 | 56.75 | -45.73 | -78.23 |
| 23Q2 (15) | 0.64 | -0.53 | -5.11 | 318.94 | 83.21 | 189.45 | 35.50 | -4.44 | -3.06 | 1.93 | -9.87 | 272.95 | 165.88 | -37.71 | -38.96 | 104.57 | -47.95 | -55.24 |
| 23Q1 (14) | 0.65 | -1.18 | -4.69 | 174.08 | 55.89 | 72.8 | 37.15 | -30.44 | 439.97 | 2.14 | 523.85 | 188.08 | 266.29 | 0.05 | -11.34 | 200.89 | -10.54 | -21.63 |
| 22Q4 (13) | 0.65 | 0.52 | -5.03 | 111.67 | 1.29 | 21.8 | 53.41 | -6.87 | 67.9 | 0.34 | 13.58 | -51.91 | 266.16 | -13.22 | 2.77 | 224.57 | -13.85 | 2.27 |
| 22Q3 (12) | 0.65 | -3.97 | -1.08 | 110.25 | 0.05 | 11.44 | 57.35 | 56.61 | 53.75 | 0.30 | -41.6 | -52.04 | 306.71 | 12.87 | 4.03 | 260.68 | 11.58 | 6.55 |
| 22Q2 (11) | 0.68 | -0.09 | 2.51 | 110.19 | 9.38 | -21.2 | 36.62 | 432.27 | -62.27 | 0.52 | -30.38 | 8.41 | 271.74 | -9.53 | 39.4 | 233.63 | -8.86 | 48.22 |
| 22Q1 (10) | 0.68 | -1.53 | 23.22 | 100.74 | 9.88 | -43.66 | 6.88 | -78.37 | -93.81 | 0.74 | 4.14 | 3.17 | 300.36 | 15.98 | 184.24 | 256.33 | 16.74 | 288.26 |
| 21Q4 (9) | 0.69 | 4.7 | 25.5 | 91.68 | -7.33 | -22.95 | 31.81 | -14.72 | -82.2 | 0.71 | 13.28 | 19.17 | 258.98 | -12.16 | 60.02 | 219.58 | -10.25 | 87.37 |
| 21Q3 (8) | 0.66 | -0.48 | 18.33 | 98.93 | -29.25 | -39.09 | 37.30 | -61.57 | -76.35 | 0.63 | 32.0 | -17.89 | 294.84 | 51.25 | 83.69 | 244.65 | 55.22 | 113.46 |
| 21Q2 (7) | 0.66 | 20.09 | 14.59 | 139.84 | -21.79 | 90.34 | 97.07 | -12.61 | -47.67 | 0.48 | -33.74 | -44.98 | 194.94 | 84.48 | 18.2 | 157.62 | 138.75 | 31.3 |
| 21Q1 (6) | 0.55 | 0.29 | -10.1 | 178.8 | 50.28 | 59.4 | 111.08 | -37.83 | -2.47 | 0.72 | 20.28 | 0 | 105.67 | -34.71 | -20.44 | 66.02 | -43.66 | -39.19 |
| 20Q4 (5) | 0.55 | -1.28 | -1.3 | 118.98 | -26.74 | 1.85 | 178.66 | 13.28 | 104.86 | 0.60 | -21.95 | 0 | 161.84 | 0.83 | -11.52 | 117.19 | 2.25 | -22.38 |
| 20Q3 (4) | 0.56 | -3.63 | 0.0 | 162.41 | 121.06 | 0.0 | 157.72 | -14.98 | 0.0 | 0.77 | -11.54 | 0.0 | 160.51 | -2.68 | 0.0 | 114.61 | -4.53 | 0.0 |
| 20Q2 (3) | 0.58 | -5.79 | 0.0 | 73.47 | -34.5 | 0.0 | 185.51 | 62.89 | 0.0 | 0.87 | 0 | 0.0 | 164.93 | 24.18 | 0.0 | 120.05 | 10.57 | 0.0 |
| 20Q1 (2) | 0.61 | 10.12 | 0.0 | 112.17 | -3.98 | 0.0 | 113.89 | 30.59 | 0.0 | 0.00 | 0 | 0.0 | 132.82 | -27.39 | 0.0 | 108.57 | -28.09 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 116.82 | 0.0 | 0.0 | 87.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 182.91 | 0.0 | 0.0 | 150.97 | 0.0 | 0.0 |
