- 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) | 0.32 | 3.58 | 4.79 | 54.02 | 18.03 | -7.87 | 42.93 | -15.28 | 1.14 | 33.0 | 113.58 | -7.62 | 69.53 | -25.88 |
| 2022 (9) | 0.31 | -7.21 | 3.11 | 2.98 | 19.57 | -1.56 | 50.67 | -56.91 | 0.86 | 216.07 | 122.95 | -33.98 | 93.81 | -40.45 |
| 2021 (8) | 0.33 | -25.46 | 3.02 | -43.76 | 19.88 | 13.8 | 117.59 | 673.11 | 0.27 | -90.3 | 186.22 | 47.27 | 157.52 | 86.02 |
| 2020 (7) | 0.44 | -7.68 | 5.37 | -19.37 | 17.47 | 8.64 | 15.21 | 1308.33 | 2.80 | -95.55 | 126.45 | 33.36 | 84.68 | 38.21 |
| 2019 (6) | 0.48 | 11.02 | 6.66 | 26.38 | 16.08 | -8.48 | 1.08 | -48.82 | 63.00 | 0.0 | 94.82 | -10.39 | 61.27 | -14.16 |
| 2018 (5) | 0.43 | 4.13 | 5.27 | 22.56 | 17.57 | -9.11 | 2.11 | -85.62 | 63.00 | 2009.77 | 105.81 | -11.53 | 71.38 | -19.73 |
| 2017 (4) | 0.42 | -7.77 | 4.3 | -20.81 | 19.33 | 0.26 | 14.67 | -1.68 | 2.99 | -9.54 | 119.60 | -3.74 | 88.93 | -3.2 |
| 2016 (3) | 0.45 | -1.42 | 5.43 | -8.43 | 19.28 | -4.22 | 14.92 | -8.58 | 3.30 | 35.87 | 124.25 | 1.19 | 91.87 | 2.2 |
| 2015 (2) | 0.46 | -4.3 | 5.93 | -8.35 | 20.13 | -19.61 | 16.32 | -7.59 | 2.43 | 16.68 | 122.79 | -15.61 | 89.89 | -21.31 |
| 2014 (1) | 0.48 | -16.63 | 6.47 | -13.04 | 25.04 | 15.44 | 17.66 | 387.85 | 2.08 | 0 | 145.51 | 25.0 | 114.24 | 33.65 |
| 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) | 0.31 | -18.08 | 1.28 | 4.49 | -17.01 | 5.15 | 10.84 | -73.1 | -81.94 | 6.42 | 194.23 | 138.53 | 128.16 | 28.83 | 12.63 | 87.35 | 28.95 | 14.26 |
| 24Q2 (19) | 0.38 | 22.51 | 4.19 | 5.41 | 11.32 | 36.27 | 40.30 | 65.03 | -28.96 | 2.18 | -63.82 | -30.17 | 99.48 | -15.08 | -1.53 | 67.74 | -0.21 | -3.57 |
| 24Q1 (18) | 0.31 | -3.23 | -6.63 | 4.86 | 1.46 | 26.56 | 24.42 | -6.76 | -20.89 | 6.03 | -14.27 | -1.43 | 117.14 | 3.13 | -1.81 | 67.88 | -2.37 | -24.08 |
| 23Q4 (17) | 0.32 | 4.29 | 3.58 | 4.79 | 12.18 | 54.02 | 26.19 | -56.36 | 2.15 | 7.03 | 161.34 | -5.44 | 113.58 | -0.18 | -7.62 | 69.53 | -9.05 | -25.88 |
| 23Q3 (16) | 0.31 | -15.72 | -1.89 | 4.27 | 7.56 | 46.74 | 60.02 | 5.8 | -17.04 | 2.69 | -13.86 | 30.83 | 113.79 | 12.63 | -15.42 | 76.45 | 8.83 | -29.12 |
| 23Q2 (15) | 0.36 | 9.78 | -12.42 | 3.97 | 3.39 | 46.49 | 56.73 | 83.77 | 7.81 | 3.12 | -48.92 | -5.12 | 101.03 | -15.31 | -11.9 | 70.25 | -21.43 | -28.17 |
| 23Q1 (14) | 0.33 | 7.35 | 8.48 | 3.84 | 23.47 | 25.49 | 30.87 | 20.4 | -31.49 | 6.11 | -17.76 | 29.08 | 119.30 | -2.97 | -36.93 | 89.41 | -4.69 | -45.03 |
| 22Q4 (13) | 0.31 | -1.22 | -7.21 | 3.11 | 6.87 | 2.98 | 25.64 | -64.56 | -20.52 | 7.43 | 261.58 | 72.99 | 122.95 | -8.61 | -33.98 | 93.81 | -13.03 | -40.45 |
| 22Q3 (12) | 0.31 | -24.76 | -13.84 | 2.91 | 7.38 | -19.83 | 72.35 | 37.5 | -80.43 | 2.06 | -37.53 | 383.94 | 134.54 | 17.32 | -28.83 | 107.86 | 10.29 | -27.48 |
| 22Q2 (11) | 0.41 | 35.97 | -5.55 | 2.71 | -11.44 | -48.87 | 52.62 | 16.78 | 37.97 | 3.29 | -30.51 | -33.92 | 114.68 | -39.37 | -11.86 | 97.80 | -39.87 | 15.82 |
| 22Q1 (10) | 0.30 | -8.17 | -28.73 | 3.06 | 1.32 | -41.04 | 45.06 | 39.68 | 397.9 | 4.74 | 10.21 | -62.82 | 189.16 | 1.58 | 39.95 | 162.65 | 3.26 | 133.19 |
| 21Q4 (9) | 0.33 | -8.27 | -25.46 | 3.02 | -16.8 | -43.76 | 32.26 | -91.27 | -36.19 | 4.30 | 911.55 | 22.99 | 186.22 | -1.5 | 47.27 | 157.52 | 5.91 | 86.02 |
| 21Q3 (8) | 0.36 | -17.53 | -28.04 | 3.63 | -31.51 | -47.54 | 369.61 | 869.09 | 1595.46 | 0.42 | -91.47 | -95.37 | 189.05 | 45.3 | 56.89 | 148.73 | 76.14 | 109.21 |
| 21Q2 (7) | 0.44 | 2.6 | -14.01 | 5.3 | 2.12 | -16.67 | 38.14 | 321.44 | 775.04 | 4.98 | -60.9 | -98.54 | 130.11 | -3.74 | 26.0 | 84.44 | 21.06 | 36.35 |
| 21Q1 (6) | 0.43 | -3.96 | -13.49 | 5.19 | -3.35 | -29.39 | 9.05 | -82.1 | 612.6 | 12.74 | 264.56 | -96.26 | 135.16 | 6.89 | 20.13 | 69.75 | -17.63 | -10.09 |
| 20Q4 (5) | 0.44 | -11.45 | -7.68 | 5.37 | -22.4 | -19.37 | 50.56 | 131.93 | 1041.31 | 3.49 | -61.96 | -98.98 | 126.45 | 4.94 | 33.36 | 84.68 | 19.12 | 38.21 |
| 20Q3 (4) | 0.50 | -1.45 | 0.0 | 6.92 | 8.81 | 0.0 | 21.80 | 485.84 | 0.0 | 9.19 | -97.31 | 0.0 | 120.50 | 16.7 | 0.0 | 71.09 | 14.79 | 0.0 |
| 20Q2 (3) | 0.51 | 3.22 | 0.0 | 6.36 | -13.47 | 0.0 | -5.65 | -544.88 | 0.0 | 341.00 | 0.0 | 0.0 | 103.26 | -8.22 | 0.0 | 61.93 | -20.17 | 0.0 |
| 20Q1 (2) | 0.49 | 2.49 | 0.0 | 7.35 | 10.36 | 0.0 | 1.27 | -71.33 | 0.0 | 341.00 | 0.0 | 0.0 | 112.51 | 18.66 | 0.0 | 77.58 | 26.62 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 6.66 | 0.0 | 0.0 | 4.43 | 0.0 | 0.0 | 341.00 | 0.0 | 0.0 | 94.82 | 0.0 | 0.0 | 61.27 | 0.0 | 0.0 |
