- 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) | 0.75 | 0.44 | 21.61 | -4.63 | 220.79 | 13.37 | 19.96 | 16.73 | 0.36 | -17.83 | 117.78 | -2.79 | 46.07 | -12.01 |
| 2022 (9) | 0.75 | -6.19 | 22.66 | -40.43 | 194.76 | 11.49 | 17.10 | 6.81 | 0.44 | -62.92 | 121.16 | -2.47 | 52.36 | -9.4 |
| 2021 (8) | 0.80 | 1.14 | 38.04 | 59.36 | 174.69 | -0.4 | 16.01 | -22.88 | 1.19 | 106.79 | 124.23 | 9.8 | 57.79 | 28.97 |
| 2020 (7) | 0.79 | 1.97 | 23.87 | 43.88 | 175.39 | 11.09 | 20.76 | -4.95 | 0.58 | 7.37 | 113.14 | -2.58 | 44.81 | 2.05 |
| 2019 (6) | 0.78 | 48.03 | 16.59 | 6.35 | 157.88 | 12.1 | 21.84 | -83.72 | 0.54 | -2.91 | 116.14 | -21.52 | 43.91 | -25.11 |
| 2018 (5) | 0.52 | 1.27 | 15.6 | 17.29 | 140.84 | 6.2 | 134.12 | -20.61 | 0.55 | -0.46 | 147.98 | 3.16 | 58.63 | 8.59 |
| 2017 (4) | 0.52 | 0.86 | 13.3 | 38.25 | 132.62 | 6.75 | 168.93 | -1.5 | 0.55 | 16.68 | 143.45 | -0.08 | 53.99 | -1.35 |
| 2016 (3) | 0.51 | -0.73 | 9.62 | 44.23 | 124.24 | 16.24 | 171.50 | 3.36 | 0.48 | 33.96 | 143.57 | 5.37 | 54.73 | 5.55 |
| 2015 (2) | 0.52 | 1.65 | 6.67 | 44.37 | 106.88 | 16.58 | 165.93 | 29.93 | 0.36 | 38.43 | 136.25 | -2.64 | 51.85 | -13.44 |
| 2014 (1) | 0.51 | 2.91 | 4.62 | -5.13 | 91.68 | 26.47 | 127.71 | -14.01 | 0.26 | 0 | 139.94 | -2.34 | 59.90 | 2.5 |
| 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) | 0.76 | -3.26 | -1.0 | 27.93 | 37.99 | 8.17 | 20.38 | 13.6 | -8.94 | 1.95 | 17.82 | 22.37 | 119.16 | 13.73 | 2.99 | 45.38 | 6.28 | -2.26 |
| 24Q2 (19) | 0.79 | -2.84 | -2.09 | 20.24 | 2.79 | -6.94 | 17.94 | -15.77 | 14.85 | 1.65 | 32.99 | 12.26 | 104.77 | 8.18 | 3.99 | 42.70 | 11.43 | -10.31 |
| 24Q1 (18) | 0.81 | 7.85 | -1.85 | 19.69 | -8.88 | -3.9 | 21.30 | 4.77 | -0.47 | 1.24 | -7.79 | 10.9 | 96.85 | -17.77 | 2.68 | 38.32 | -16.82 | -4.94 |
| 23Q4 (17) | 0.75 | -2.33 | 0.44 | 21.61 | -16.31 | -4.63 | 20.33 | -9.16 | -9.12 | 1.35 | -15.3 | -3.21 | 117.78 | 1.8 | -2.79 | 46.07 | -0.78 | -12.01 |
| 23Q3 (16) | 0.77 | -4.33 | 0.22 | 25.82 | 18.71 | -3.33 | 22.38 | 43.28 | 8.96 | 1.59 | 8.08 | -19.31 | 115.70 | 14.84 | -1.38 | 46.43 | -2.48 | -8.78 |
| 23Q2 (15) | 0.81 | -2.59 | 0.6 | 21.75 | 6.15 | -36.75 | 15.62 | -27.01 | 63.9 | 1.47 | 31.38 | -75.56 | 100.75 | 6.82 | -11.34 | 47.61 | 18.11 | -9.62 |
| 23Q1 (14) | 0.83 | 10.36 | 6.11 | 20.49 | -9.58 | -47.93 | 21.40 | -4.34 | 29.7 | 1.12 | -19.52 | -74.31 | 94.32 | -22.15 | -28.4 | 40.31 | -23.01 | -33.67 |
| 22Q4 (13) | 0.75 | -2.54 | -6.19 | 22.66 | -15.16 | -40.43 | 22.37 | 8.91 | 23.12 | 1.39 | -29.39 | -64.81 | 121.16 | 3.27 | -2.47 | 52.36 | 2.87 | -9.4 |
| 22Q3 (12) | 0.77 | -3.97 | -5.13 | 26.71 | -22.33 | -30.15 | 20.54 | 115.53 | 54.09 | 1.97 | -67.26 | -65.38 | 117.32 | 3.25 | -3.91 | 50.90 | -3.38 | -4.25 |
| 22Q2 (11) | 0.80 | 2.74 | -4.81 | 34.39 | -12.6 | -9.57 | 9.53 | -42.24 | -10.35 | 6.02 | 38.08 | -25.97 | 113.63 | -13.74 | 2.5 | 52.68 | -13.31 | 1.68 |
| 22Q1 (10) | 0.78 | -2.44 | -7.82 | 39.35 | 3.44 | 87.92 | 16.50 | -9.19 | -25.44 | 4.36 | 10.25 | 186.59 | 131.73 | 6.04 | 47.81 | 60.77 | 5.16 | 97.11 |
| 21Q4 (9) | 0.80 | -1.44 | 1.14 | 38.04 | -0.52 | 59.36 | 18.17 | 36.31 | -8.14 | 3.95 | -30.54 | 72.52 | 124.23 | 1.74 | 9.8 | 57.79 | 8.71 | 28.97 |
| 21Q3 (8) | 0.81 | -3.65 | 0.48 | 38.24 | 0.55 | 48.5 | 13.33 | 25.4 | -48.27 | 5.69 | -30.0 | 182.83 | 122.10 | 10.14 | 9.11 | 53.16 | 2.61 | 16.35 |
| 21Q2 (7) | 0.84 | -0.51 | 1.84 | 38.03 | 81.61 | 32.14 | 10.63 | -51.97 | -31.42 | 8.13 | 434.58 | 93.05 | 110.86 | 24.39 | 2.18 | 51.81 | 68.05 | 26.18 |
| 21Q1 (6) | 0.85 | 7.05 | 0.33 | 20.94 | -12.27 | 10.56 | 22.13 | 11.88 | 1.79 | 1.52 | -33.63 | -33.01 | 89.12 | -21.23 | -5.59 | 30.83 | -31.2 | -24.21 |
| 20Q4 (5) | 0.79 | -2.08 | 1.97 | 23.87 | -7.3 | 43.88 | 19.78 | -23.24 | -10.34 | 2.29 | 13.88 | 14.85 | 113.14 | 1.1 | -2.58 | 44.81 | -1.93 | 2.05 |
| 20Q3 (4) | 0.81 | -2.36 | 0.0 | 25.75 | -10.53 | 0.0 | 25.77 | 66.26 | 0.0 | 2.01 | -52.22 | 0.0 | 111.91 | 3.14 | 0.0 | 45.69 | 11.28 | 0.0 |
| 20Q2 (3) | 0.83 | -1.98 | 0.0 | 28.78 | 51.95 | 0.0 | 15.50 | -28.7 | 0.0 | 4.21 | 85.49 | 0.0 | 108.50 | 14.94 | 0.0 | 41.06 | 0.93 | 0.0 |
| 20Q1 (2) | 0.84 | 8.8 | 0.0 | 18.94 | 14.17 | 0.0 | 21.74 | -1.45 | 0.0 | 2.27 | 13.79 | 0.0 | 94.40 | -18.72 | 0.0 | 40.68 | -7.36 | 0.0 |
| 19Q4 (1) | 0.78 | 0.0 | 0.0 | 16.59 | 0.0 | 0.0 | 22.06 | 0.0 | 0.0 | 2.00 | 0.0 | 0.0 | 116.14 | 0.0 | 0.0 | 43.91 | 0.0 | 0.0 |
