- 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) | 0.53 | -0.77 | 327.95 | 0.3 | 218.43 | -17.83 | 42.16 | 44.19 | 0.15 | 77.71 | 172.25 | -0.11 | 23.44 | -21.26 |
| 2022 (9) | 0.53 | -0.45 | 326.97 | 9.67 | 265.82 | -19.78 | 29.24 | -10.42 | 0.08 | 0.01 | 172.44 | -0.31 | 29.77 | 6.86 |
| 2021 (8) | 0.53 | -2.06 | 298.14 | -6.39 | 331.38 | 23.44 | 32.64 | 62.39 | 0.08 | -77.61 | 172.98 | 2.16 | 27.86 | 28.39 |
| 2020 (7) | 0.54 | 4.53 | 318.5 | 9.89 | 268.46 | 29.86 | 20.10 | 63.95 | 0.37 | -78.0 | 169.32 | -15.07 | 21.70 | -22.36 |
| 2019 (6) | 0.52 | 11.04 | 289.83 | 19.5 | 206.73 | -14.72 | 12.26 | -12.74 | 1.70 | 217.42 | 199.37 | -0.08 | 27.95 | 51.65 |
| 2018 (5) | 0.47 | -8.12 | 242.53 | -21.3 | 242.42 | 30.1 | 14.05 | 48.99 | 0.53 | -62.19 | 199.53 | 2.8 | 18.43 | -13.88 |
| 2017 (4) | 0.51 | 0.31 | 308.16 | 2.89 | 186.34 | -32.77 | 9.43 | -33.68 | 1.41 | 181.36 | 194.09 | 1.57 | 21.40 | -24.25 |
| 2016 (3) | 0.51 | -8.1 | 299.49 | -11.32 | 277.17 | 1.92 | 14.22 | -51.25 | 0.50 | 75.16 | 191.09 | 16.07 | 28.25 | 182.5 |
| 2015 (2) | 0.55 | -5.54 | 337.72 | 3.0 | 271.96 | 52.58 | 29.17 | -38.16 | 0.29 | -26.91 | 164.63 | 4.23 | 10.00 | 30.04 |
| 2014 (1) | 0.59 | 3.06 | 327.89 | 28.27 | 178.24 | -29.04 | 47.17 | -20.19 | 0.39 | 0 | 157.95 | -8.24 | 7.69 | 144.9 |
| 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) | 0.55 | -0.16 | 0.2 | 344.8 | 5.67 | 1.13 | 68.09 | -20.19 | 185.61 | 0.92 | 130.48 | 19.18 | 167.15 | 1.52 | 1.14 | 15.58 | -1.27 | 22.58 |
| 24Q2 (19) | 0.55 | 1.13 | 1.99 | 326.29 | 3.36 | 3.58 | 85.32 | 146.8 | 2337.71 | 0.40 | -65.33 | -99.09 | 164.64 | -0.86 | -1.57 | 15.78 | 0.9 | 18.83 |
| 24Q1 (18) | 0.55 | 3.68 | 1.11 | 315.68 | -3.74 | -1.71 | 34.57 | -83.98 | 15.7 | 1.15 | 318.5 | 248.21 | 166.07 | -3.59 | -1.71 | 15.64 | -33.28 | -33.13 |
| 23Q4 (17) | 0.53 | -4.29 | -0.77 | 327.95 | -3.81 | 0.3 | 215.80 | 805.2 | 452.2 | 0.28 | -64.36 | -4.98 | 172.25 | 4.22 | -0.11 | 23.44 | 84.42 | -21.26 |
| 23Q3 (16) | 0.55 | 1.62 | 0.57 | 340.94 | 8.23 | 7.44 | 23.84 | 581.14 | -2.57 | 0.77 | -98.23 | 24.8 | 165.27 | -1.2 | -1.81 | 12.71 | -4.29 | -33.7 |
| 23Q2 (15) | 0.54 | 0.26 | -3.18 | 315.02 | -1.91 | 0.08 | 3.50 | -88.29 | -84.78 | 43.75 | 13108.9 | 3648.42 | 167.27 | -1.0 | 0.97 | 13.28 | -43.22 | -33.77 |
| 23Q1 (14) | 0.54 | 1.75 | -3.57 | 321.17 | -1.77 | 4.83 | 29.88 | -23.54 | -11.49 | 0.33 | 14.2 | -38.84 | 168.96 | -2.02 | 1.94 | 23.39 | -21.43 | 0.09 |
| 22Q4 (13) | 0.53 | -2.99 | -0.45 | 326.97 | 3.03 | 9.67 | 39.08 | 59.71 | -27.71 | 0.29 | -53.18 | 69.74 | 172.44 | 2.45 | -0.31 | 29.77 | 55.29 | 6.86 |
| 22Q3 (12) | 0.55 | -2.16 | -3.44 | 317.34 | 0.82 | 11.35 | 24.47 | 6.44 | -4.67 | 0.62 | -46.92 | 38.18 | 168.31 | 1.59 | 3.31 | 19.17 | -4.39 | 9.36 |
| 22Q2 (11) | 0.56 | -0.14 | -2.06 | 314.77 | 2.74 | 4.47 | 22.99 | -31.9 | -10.23 | 1.17 | 115.52 | 49.16 | 165.67 | -0.04 | 2.6 | 20.05 | -14.21 | 23.46 |
| 22Q1 (10) | 0.56 | 5.04 | -2.59 | 306.38 | 2.76 | 0.08 | 33.76 | -37.55 | 61.07 | 0.54 | 216.94 | -39.66 | 165.74 | -4.19 | 4.95 | 23.37 | -16.12 | 20.03 |
| 21Q4 (9) | 0.53 | -5.91 | -2.06 | 298.14 | 4.61 | -6.39 | 54.06 | 110.6 | 47.58 | 0.17 | -61.89 | -79.75 | 172.98 | 6.18 | 2.16 | 27.86 | 58.93 | 28.39 |
| 21Q3 (8) | 0.57 | -0.77 | -0.42 | 284.99 | -5.42 | -14.97 | 25.67 | 0.23 | 12.19 | 0.45 | -42.7 | -81.78 | 162.91 | 0.89 | -2.93 | 17.53 | 7.94 | 13.24 |
| 21Q2 (7) | 0.57 | -0.68 | 0.02 | 301.31 | -1.58 | 6.55 | 25.61 | 22.19 | 57.02 | 0.78 | -12.82 | -85.34 | 161.47 | 2.24 | -5.5 | 16.24 | -16.59 | -15.68 |
| 21Q1 (6) | 0.58 | 5.62 | 5.38 | 306.15 | -3.88 | 12.77 | 20.96 | -42.78 | 258.9 | 0.90 | 6.37 | -96.36 | 157.93 | -6.73 | -16.48 | 19.47 | -10.28 | -27.59 |
| 20Q4 (5) | 0.54 | -4.34 | 4.53 | 318.5 | -4.97 | 9.89 | 36.63 | 60.1 | 243.3 | 0.84 | -65.71 | -83.35 | 169.32 | 0.89 | -15.07 | 21.70 | 40.18 | -22.36 |
| 20Q3 (4) | 0.57 | -0.33 | 0.0 | 335.16 | 18.52 | 0.0 | 22.88 | 40.28 | 0.0 | 2.46 | -53.89 | 0.0 | 167.82 | -1.78 | 0.0 | 15.48 | -19.63 | 0.0 |
| 20Q2 (3) | 0.57 | 4.65 | 0.0 | 282.79 | 4.17 | 0.0 | 16.31 | 179.28 | 0.0 | 5.34 | -78.37 | 0.0 | 170.86 | -9.64 | 0.0 | 19.26 | -28.37 | 0.0 |
| 20Q1 (2) | 0.55 | 4.76 | 0.0 | 271.48 | -6.33 | 0.0 | 5.84 | -45.27 | 0.0 | 24.68 | 387.09 | 0.0 | 189.09 | -5.16 | 0.0 | 26.89 | -3.79 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 289.83 | 0.0 | 0.0 | 10.67 | 0.0 | 0.0 | 5.07 | 0.0 | 0.0 | 199.37 | 0.0 | 0.0 | 27.95 | 0.0 | 0.0 |
