- 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) | 0.59 | 2.03 | 41.79 | -13.55 | 43.66 | -7.38 | 544.32 | -2.59 | 4.09 | 1.05 | 405.40 | 0.9 | 51.75 | -13.19 |
| 2022 (9) | 0.58 | -0.77 | 48.34 | -2.17 | 47.14 | -0.57 | 558.77 | 73.78 | 4.05 | -28.63 | 401.79 | 14.13 | 59.61 | 87.04 |
| 2021 (8) | 0.58 | 10.44 | 49.41 | 41.25 | 47.41 | 39.03 | 321.53 | 65.07 | 5.67 | -20.31 | 352.05 | -36.1 | 31.87 | -14.12 |
| 2020 (7) | 0.53 | 3.64 | 34.98 | 4.73 | 34.1 | -22.41 | 194.78 | 0.36 | 7.11 | 32.65 | 550.95 | 17.49 | 37.11 | 14.25 |
| 2019 (6) | 0.51 | -9.57 | 33.4 | 15.73 | 43.95 | 70.48 | 194.09 | 34.92 | 5.36 | 57.83 | 468.93 | 56.47 | 32.48 | 16.46 |
| 2018 (5) | 0.57 | -5.86 | 28.86 | -5.22 | 25.78 | 30.6 | 143.86 | 124.96 | 3.40 | -58.69 | 299.69 | -3.91 | 27.89 | -1.45 |
| 2017 (4) | 0.60 | 0.79 | 30.45 | -1.04 | 19.74 | 7.57 | 63.95 | 25.12 | 8.22 | -11.0 | 311.87 | -7.66 | 28.30 | -11.17 |
| 2016 (3) | 0.60 | -2.01 | 30.77 | 6.95 | 18.35 | -17.23 | 51.11 | -57.94 | 9.24 | 30.47 | 337.75 | 4.86 | 31.86 | 0.95 |
| 2015 (2) | 0.61 | 9.93 | 28.77 | 26.13 | 22.17 | -45.49 | 121.51 | -57.11 | 7.08 | 146.05 | 322.11 | 0.36 | 31.56 | -27.5 |
| 2014 (1) | 0.55 | 3.77 | 22.81 | 51.46 | 40.67 | -10.65 | 283.32 | 43.03 | 2.88 | 0 | 320.95 | 9.25 | 43.53 | -18.02 |
| 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) | 0.62 | 2.81 | -0.1 | 54.32 | 26.89 | 11.49 | 103.15 | -64.42 | 0.35 | 77.55 | 116.58 | 9.1 | 296.16 | -28.17 | -22.26 | 28.00 | -49.82 | -11.48 |
| 24Q2 (19) | 0.60 | -1.13 | 1.22 | 42.81 | -1.09 | -10.25 | 289.95 | -67.23 | -41.08 | 35.81 | 148.43 | 70.11 | 412.32 | -0.72 | 3.13 | 55.80 | -13.68 | 124.82 |
| 24Q1 (18) | 0.61 | 3.28 | -0.15 | 43.28 | 3.57 | -10.11 | 884.78 | -35.2 | 333.02 | 14.41 | 126.04 | -77.98 | 415.31 | 2.44 | 10.18 | 64.64 | 24.91 | 62.66 |
| 23Q4 (17) | 0.59 | -4.84 | 2.03 | 41.79 | -14.22 | -13.55 | 1365.41 | 1228.35 | 149.39 | 6.38 | -91.03 | -60.68 | 405.40 | 6.42 | 0.9 | 51.75 | 63.61 | -13.19 |
| 23Q3 (16) | 0.62 | 4.17 | 6.52 | 48.72 | 2.14 | 1.58 | 102.79 | -79.11 | 105.5 | 71.08 | 237.69 | 768.78 | 380.95 | -4.72 | -14.31 | 31.63 | 27.44 | -46.91 |
| 23Q2 (15) | 0.60 | -2.46 | -1.58 | 47.7 | -0.93 | 10.65 | 492.14 | 140.86 | 162.5 | 21.05 | -67.84 | 6.53 | 399.82 | 6.07 | -0.21 | 24.82 | -37.54 | -0.88 |
| 23Q1 (14) | 0.61 | 5.53 | -1.92 | 48.15 | -0.39 | 4.81 | 204.33 | -62.68 | 48.26 | 65.46 | 303.64 | -0.85 | 376.94 | -6.18 | 4.73 | 39.74 | -33.33 | 176.74 |
| 22Q4 (13) | 0.58 | -0.65 | -0.77 | 48.34 | 0.79 | -2.17 | 547.51 | 129.27 | -23.3 | 16.22 | 98.21 | 46.64 | 401.79 | -9.62 | 14.13 | 59.61 | 0.05 | 87.04 |
| 22Q3 (12) | 0.58 | -3.76 | -5.08 | 47.96 | 11.25 | -11.09 | -1870.35 | -1097.63 | -1381.85 | 8.18 | -58.59 | -84.07 | 444.56 | 10.95 | 41.26 | 59.58 | 137.94 | 202.9 |
| 22Q2 (11) | 0.61 | -2.8 | 11.85 | 43.11 | -6.16 | 6.37 | 187.48 | 36.03 | -52.27 | 19.76 | -70.07 | 23.03 | 400.68 | 11.33 | 1.23 | 25.04 | 74.37 | 12.49 |
| 22Q1 (10) | 0.62 | 6.77 | 9.2 | 45.94 | -7.02 | 9.69 | 137.82 | -80.69 | 82.47 | 66.02 | 496.99 | -21.12 | 359.90 | 2.23 | -17.98 | 14.36 | -54.94 | -56.95 |
| 21Q4 (9) | 0.58 | -4.97 | 10.44 | 49.41 | -8.4 | 41.25 | 713.87 | 389.25 | 83.86 | 11.06 | -78.47 | -30.67 | 352.05 | 11.87 | -36.1 | 31.87 | 62.02 | -14.12 |
| 21Q3 (8) | 0.62 | 13.41 | 16.72 | 53.94 | 33.09 | 76.22 | 145.91 | -62.85 | -43.08 | 51.35 | 219.77 | 195.91 | 314.70 | -20.49 | -31.41 | 19.67 | -11.64 | -60.86 |
| 21Q2 (7) | 0.54 | -5.1 | -1.76 | 40.53 | -3.22 | 15.4 | 392.81 | 420.07 | 530.11 | 16.06 | -80.81 | -78.08 | 395.80 | -9.8 | 9.99 | 22.26 | -33.27 | 1.92 |
| 21Q1 (6) | 0.57 | 7.99 | 12.6 | 41.88 | 19.73 | 22.38 | 75.53 | -80.55 | -16.63 | 83.69 | 424.69 | 85.98 | 438.79 | -20.36 | -5.83 | 33.36 | -10.11 | 13.59 |
| 20Q4 (5) | 0.53 | 0.44 | 3.64 | 34.98 | 14.28 | 4.73 | 388.27 | 51.46 | 66.65 | 15.95 | -8.09 | -44.64 | 550.95 | 20.07 | 17.49 | 37.11 | -26.16 | 14.25 |
| 20Q3 (4) | 0.53 | -4.54 | 0.0 | 30.61 | -12.84 | 0.0 | 256.35 | 311.21 | 0.0 | 17.35 | -76.31 | 0.0 | 458.84 | 27.51 | 0.0 | 50.26 | 130.13 | 0.0 |
| 20Q2 (3) | 0.55 | 8.76 | 0.0 | 35.12 | 2.63 | 0.0 | 62.34 | -31.19 | 0.0 | 73.26 | 62.79 | 0.0 | 359.85 | -22.77 | 0.0 | 21.84 | -25.64 | 0.0 |
| 20Q1 (2) | 0.51 | -0.61 | 0.0 | 34.22 | 2.46 | 0.0 | 90.60 | -61.11 | 0.0 | 45.00 | 56.18 | 0.0 | 465.96 | -0.63 | 0.0 | 29.37 | -9.58 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 33.4 | 0.0 | 0.0 | 232.98 | 0.0 | 0.0 | 28.81 | 0.0 | 0.0 | 468.93 | 0.0 | 0.0 | 32.48 | 0.0 | 0.0 |
