- 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) | 0.74 | 2.34 | 214.0 | 2.65 | 37.79 | 184.14 | 0.48 | 0 | 36.57 | 0.0 | 119.45 | -7.58 | 9.66 | 75.96 |
| 2022 (9) | 0.73 | 9.49 | 208.47 | 13.77 | 13.3 | -61.72 | -1.94 | 0 | 36.57 | 0.0 | 129.24 | -34.35 | 5.49 | -71.17 |
| 2021 (8) | 0.66 | 8.98 | 183.24 | 26.41 | 34.74 | -41.28 | -0.21 | 0 | 36.57 | 0.0 | 196.85 | 22.07 | 19.04 | 22.6 |
| 2020 (7) | 0.61 | -3.36 | 144.96 | -7.28 | 59.16 | -24.19 | 1.24 | -56.18 | 36.57 | -63.62 | 161.26 | -0.49 | 15.53 | 51.66 |
| 2019 (6) | 0.63 | -6.65 | 156.34 | -22.72 | 78.04 | 6.71 | 2.83 | 119.38 | 100.51 | 67.91 | 162.06 | -5.57 | 10.24 | 31.96 |
| 2018 (5) | 0.68 | -0.47 | 202.3 | 3.67 | 73.13 | 48.88 | 1.29 | -50.19 | 59.86 | 376.32 | 171.62 | -11.86 | 7.76 | -8.06 |
| 2017 (4) | 0.68 | -2.43 | 195.14 | -9.42 | 49.12 | -34.04 | 2.59 | 40.0 | 12.57 | 22.18 | 194.72 | 24.26 | 8.44 | -48.57 |
| 2016 (3) | 0.70 | -5.5 | 215.43 | -4.9 | 74.47 | 54.31 | 1.85 | 71.3 | 10.29 | -58.75 | 156.70 | -8.74 | 16.41 | -48.02 |
| 2015 (2) | 0.74 | 5.0 | 226.54 | -1.9 | 48.26 | -4.47 | 1.08 | -92.29 | 24.93 | 494.67 | 171.70 | -2.64 | 31.57 | 52.14 |
| 2014 (1) | 0.70 | 15.44 | 230.93 | 61.23 | 50.52 | -35.21 | 14.00 | -76.07 | 4.19 | 0 | 176.36 | -9.81 | 20.75 | 5.92 |
| 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) | 0.77 | 0.6 | 4.37 | 227.71 | 1.73 | 5.42 | 2.19 | 404.17 | 1784.62 | 46.37 | 25.48 | 25.48 | 108.90 | -4.48 | -3.29 | 11.64 | 41.26 | 11.28 |
| 24Q2 (19) | 0.77 | 1.73 | 5.58 | 223.83 | 1.14 | 13.89 | -0.72 | 39.5 | 33.94 | 36.95 | 0.0 | 0.0 | 114.01 | -2.96 | -15.95 | 8.24 | -9.05 | -24.82 |
| 24Q1 (18) | 0.75 | 1.28 | 5.22 | 221.31 | 3.42 | 9.9 | -1.19 | -308.77 | -136.17 | 36.95 | 0.0 | 0.0 | 117.49 | -1.64 | -10.88 | 9.06 | -6.21 | 10.76 |
| 23Q4 (17) | 0.74 | 0.7 | 2.34 | 214.0 | -0.93 | 2.65 | 0.57 | 538.46 | 155.88 | 36.95 | 0.0 | -82.37 | 119.45 | 6.07 | -7.58 | 9.66 | -7.65 | 75.96 |
| 23Q3 (16) | 0.74 | 1.76 | 6.78 | 216.01 | 9.91 | 8.53 | -0.13 | 88.07 | 95.75 | 36.95 | 0.0 | -82.37 | 112.61 | -16.98 | -38.58 | 10.46 | -4.56 | 6.19 |
| 23Q2 (15) | 0.73 | 1.38 | 6.27 | 196.54 | -2.4 | 0.83 | -1.09 | -133.13 | 55.51 | 36.95 | 0.0 | -82.37 | 135.64 | 2.88 | -28.98 | 10.96 | 33.99 | -17.78 |
| 23Q1 (14) | 0.72 | -1.5 | 6.2 | 201.37 | -3.41 | 4.21 | 3.29 | 422.55 | 331.69 | 36.95 | -82.37 | -82.37 | 131.84 | 2.01 | -33.1 | 8.18 | 49.0 | -52.36 |
| 22Q4 (13) | 0.73 | 5.08 | 9.49 | 208.47 | 4.74 | 13.77 | -1.02 | 66.67 | -187.93 | 209.63 | 0.0 | 0.0 | 129.24 | -29.51 | -34.35 | 5.49 | -44.26 | -71.17 |
| 22Q3 (12) | 0.69 | 1.27 | 3.75 | 199.03 | 2.1 | 10.57 | -3.06 | -24.9 | -456.36 | 209.63 | 0.0 | 2392.14 | 183.34 | -4.01 | 12.87 | 9.85 | -26.11 | -24.17 |
| 22Q2 (11) | 0.68 | 1.32 | 8.98 | 194.93 | 0.88 | 33.85 | -2.45 | -72.54 | -282.81 | 209.63 | 0.0 | 2392.14 | 190.99 | -3.08 | 31.97 | 13.33 | -22.36 | 29.67 |
| 22Q1 (10) | 0.67 | 1.55 | 8.46 | 193.23 | 5.45 | 30.36 | -1.42 | -222.41 | 25.26 | 209.63 | 0.0 | 2392.14 | 197.06 | 0.11 | 29.88 | 17.17 | -9.82 | 51.68 |
| 21Q4 (9) | 0.66 | -0.44 | 8.98 | 183.24 | 1.8 | 26.41 | 1.16 | 310.91 | -86.51 | 209.63 | 2392.14 | 2392.14 | 196.85 | 21.18 | 22.07 | 19.04 | 46.57 | 22.6 |
| 21Q3 (8) | 0.67 | 6.38 | 2.9 | 180.0 | 23.6 | 13.44 | -0.55 | 14.06 | -320.0 | 8.41 | 0.0 | 22.71 | 162.44 | 12.24 | -4.24 | 12.99 | 26.36 | -1.96 |
| 21Q2 (7) | 0.63 | 0.84 | -1.93 | 145.63 | -1.75 | 3.45 | -0.64 | 66.32 | -120.69 | 8.41 | 0.0 | 22.71 | 144.72 | -4.62 | -16.19 | 10.28 | -9.19 | 6.31 |
| 21Q1 (6) | 0.62 | 2.04 | -2.48 | 148.23 | 2.26 | -5.98 | -1.90 | -122.09 | -19.5 | 8.41 | 0.0 | 22.71 | 151.73 | -5.91 | -3.81 | 11.32 | -27.11 | 40.62 |
| 20Q4 (5) | 0.61 | -5.99 | -3.36 | 144.96 | -8.65 | -0.26 | 8.60 | 3340.0 | -56.57 | 8.41 | 22.71 | 22.71 | 161.26 | -4.94 | -0.49 | 15.53 | 17.21 | 51.66 |
| 20Q3 (4) | 0.65 | 1.39 | 0.0 | 158.68 | 12.72 | 0.0 | 0.25 | 186.21 | 0.0 | 6.86 | 0.0 | 0.0 | 169.64 | -1.75 | 0.0 | 13.25 | 37.02 | 0.0 |
| 20Q2 (3) | 0.64 | 0.27 | 0.0 | 140.77 | -10.71 | 0.0 | -0.29 | 81.76 | 0.0 | 6.86 | 0.0 | 0.0 | 172.67 | 9.46 | 0.0 | 9.67 | 20.12 | 0.0 |
| 20Q1 (2) | 0.64 | 1.11 | 0.0 | 157.65 | 8.47 | 0.0 | -1.59 | -108.03 | 0.0 | 6.86 | 0.0 | 0.0 | 157.74 | -2.67 | 0.0 | 8.05 | -21.39 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | 145.34 | 0.0 | 0.0 | 19.80 | 0.0 | 0.0 | 6.86 | 0.0 | 0.0 | 162.06 | 0.0 | 0.0 | 10.24 | 0.0 | 0.0 |
