- 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) | 0.60 | 2.15 | 39.35 | 7.66 | 59.51 | -14.44 | 1.65 | 15.38 | 1.37 | -51.55 | 135.92 | 2.27 | 122.10 | 4.34 |
| 2022 (9) | 0.59 | -4.85 | 36.55 | -1.22 | 69.55 | -23.61 | 1.43 | -78.37 | 2.83 | 480.22 | 132.90 | 5.8 | 117.02 | 17.88 |
| 2021 (8) | 0.62 | -4.27 | 37.0 | -8.69 | 91.04 | 9.58 | 6.61 | 0 | 0.49 | 10.94 | 125.62 | 5.75 | 99.27 | 1.02 |
| 2020 (7) | 0.64 | 6.18 | 40.52 | 12.4 | 83.08 | 4.94 | -0.01 | 0 | 0.44 | 0.0 | 118.79 | -2.31 | 98.27 | -4.8 |
| 2019 (6) | 0.61 | -6.39 | 36.05 | -27.16 | 79.17 | -11.37 | 5.20 | -34.76 | 0.44 | -75.02 | 121.60 | -9.75 | 103.22 | -13.33 |
| 2018 (5) | 0.65 | -1.59 | 49.49 | 7.45 | 89.33 | 2.28 | 7.97 | 55.06 | 1.76 | -53.06 | 134.74 | 5.92 | 119.09 | 11.27 |
| 2017 (4) | 0.66 | 2.27 | 46.06 | 0.83 | 87.34 | 1.75 | 5.14 | -40.37 | 3.75 | 24.09 | 127.21 | -9.86 | 107.03 | -1.16 |
| 2016 (3) | 0.64 | -0.08 | 45.68 | 16.32 | 85.84 | 9.84 | 8.62 | 452.56 | 3.02 | -96.22 | 141.12 | 12.48 | 108.29 | 11.86 |
| 2015 (2) | 0.64 | -2.07 | 39.27 | -13.46 | 78.15 | -12.77 | 1.56 | -72.73 | 79.79 | 1533.29 | 125.46 | 1.74 | 96.81 | 7.21 |
| 2014 (1) | 0.66 | -5.08 | 45.38 | -8.49 | 89.59 | 11.33 | 5.72 | 17.94 | 4.89 | 0 | 123.31 | 20.38 | 90.30 | 20.06 |
| 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) | 0.51 | -10.05 | -12.83 | 27.73 | -14.33 | -26.62 | 21.67 | 11938.89 | 384.79 | 0.55 | -99.8 | -45.45 | 176.74 | 17.81 | 28.29 | 162.95 | 23.27 | 32.09 |
| 24Q2 (19) | 0.57 | -1.01 | -7.16 | 32.37 | -9.1 | -20.51 | 0.18 | -76.0 | -95.0 | 272.00 | 26828.0 | 20231.31 | 150.02 | 1.67 | 14.21 | 132.19 | 0.47 | 12.19 |
| 24Q1 (18) | 0.58 | -3.95 | -6.14 | 35.61 | -9.5 | -13.1 | 0.75 | 334.38 | 150.34 | 1.01 | 0.0 | -70.74 | 147.55 | 8.56 | 14.05 | 131.57 | 7.76 | 15.68 |
| 23Q4 (17) | 0.60 | 1.92 | 2.15 | 39.35 | 4.13 | 7.66 | -0.32 | -107.16 | 39.62 | 1.01 | 0.0 | -70.74 | 135.92 | -1.34 | 2.27 | 122.10 | -1.02 | 4.34 |
| 23Q3 (16) | 0.59 | -4.2 | -3.21 | 37.79 | -7.2 | -4.5 | 4.47 | 24.17 | 6.43 | 1.01 | -24.5 | -70.74 | 137.77 | 4.88 | 1.49 | 123.36 | 4.69 | 7.81 |
| 23Q2 (15) | 0.61 | 0.08 | -2.23 | 40.72 | -0.63 | 3.09 | 3.60 | 341.61 | 452.94 | 1.34 | -61.24 | -83.9 | 131.36 | 1.54 | 1.37 | 117.83 | 3.6 | 10.4 |
| 23Q1 (14) | 0.61 | 4.53 | 0.59 | 40.98 | 12.12 | 7.5 | -1.49 | -181.13 | -136.88 | 3.45 | 0.0 | -58.45 | 129.37 | -2.66 | -1.95 | 113.74 | -2.8 | 8.25 |
| 22Q4 (13) | 0.59 | -3.42 | -4.85 | 36.55 | -7.63 | -1.22 | -0.53 | -112.62 | -118.73 | 3.45 | 0.0 | 38.65 | 132.90 | -2.1 | 5.8 | 117.02 | 2.27 | 17.88 |
| 22Q3 (12) | 0.61 | -3.23 | -3.19 | 39.57 | 0.18 | 14.23 | 4.20 | 511.76 | -41.26 | 3.45 | -58.45 | 49.18 | 135.75 | 4.75 | 9.33 | 114.42 | 7.21 | 24.48 |
| 22Q2 (11) | 0.63 | 2.97 | -0.95 | 39.5 | 3.62 | 7.98 | -1.02 | -125.25 | -108.47 | 8.31 | 0.0 | 317.28 | 129.59 | -1.78 | 4.02 | 106.73 | 1.58 | 10.3 |
| 22Q1 (10) | 0.61 | -1.12 | -3.97 | 38.12 | 3.03 | 2.86 | 4.04 | 42.76 | -10.22 | 8.31 | 233.73 | 24.62 | 131.94 | 5.03 | 8.49 | 105.07 | 5.84 | 7.39 |
| 21Q4 (9) | 0.62 | -1.74 | -4.27 | 37.0 | 6.81 | -8.69 | 2.83 | -60.42 | 180.63 | 2.49 | 7.59 | 55.19 | 125.62 | 1.17 | 5.75 | 99.27 | 8.0 | 1.02 |
| 21Q3 (8) | 0.63 | -0.99 | -3.73 | 34.64 | -5.3 | -21.52 | 7.15 | -40.61 | 395.45 | 2.31 | 16.21 | 44.24 | 124.17 | -0.33 | 4.48 | 91.92 | -5.0 | -8.1 |
| 21Q2 (7) | 0.63 | -0.17 | -3.31 | 36.58 | -1.3 | -14.73 | 12.04 | 167.56 | 23.36 | 1.99 | -70.14 | 24.12 | 124.58 | 2.44 | 4.67 | 96.76 | -1.1 | -4.87 |
| 21Q1 (6) | 0.64 | -1.43 | 1.05 | 37.06 | -8.54 | -7.56 | 4.50 | 228.21 | 208.7 | 6.67 | 315.62 | -44.44 | 121.61 | 2.37 | 0.12 | 97.84 | -0.44 | -4.01 |
| 20Q4 (5) | 0.64 | -1.18 | 6.18 | 40.52 | -8.2 | 12.4 | -3.51 | -45.04 | -392.5 | 1.60 | 0.0 | -86.63 | 118.79 | -0.05 | -2.31 | 98.27 | -1.75 | -4.8 |
| 20Q3 (4) | 0.65 | -0.56 | 0.0 | 44.14 | 2.89 | 0.0 | -2.42 | -124.8 | 0.0 | 1.60 | 0.0 | 0.0 | 118.85 | -0.14 | 0.0 | 100.02 | -1.66 | 0.0 |
| 20Q2 (3) | 0.66 | 4.33 | 0.0 | 42.9 | 7.01 | 0.0 | 9.76 | 335.75 | 0.0 | 1.60 | -86.63 | 0.0 | 119.02 | -2.01 | 0.0 | 101.71 | -0.22 | 0.0 |
| 20Q1 (2) | 0.63 | 3.58 | 0.0 | 40.09 | 11.21 | 0.0 | -4.14 | -445.0 | 0.0 | 12.00 | 0.0 | 0.0 | 121.46 | -0.12 | 0.0 | 101.93 | -1.25 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 36.05 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 12.00 | 0.0 | 0.0 | 121.60 | 0.0 | 0.0 | 103.22 | 0.0 | 0.0 |
