- 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) | 0.31 | -10.48 | 48.54 | -8.98 | 100.48 | -20.74 | 7.09 | -53.36 | 4.08 | 172.45 | 186.70 | -21.32 | 121.20 | -27.29 |
| 2022 (9) | 0.35 | -10.48 | 53.33 | -21.32 | 126.77 | 22.59 | 15.20 | 32.75 | 1.50 | -62.25 | 237.30 | -0.13 | 166.69 | -2.73 |
| 2021 (8) | 0.39 | -12.17 | 67.78 | -8.75 | 103.41 | 39.33 | 11.45 | 92.44 | 3.96 | -55.79 | 237.62 | 34.44 | 171.37 | 55.21 |
| 2020 (7) | 0.44 | 6.52 | 74.28 | 16.99 | 74.22 | -3.32 | 5.95 | -55.16 | 8.97 | 164.05 | 176.75 | -26.32 | 110.41 | -34.27 |
| 2019 (6) | 0.42 | 22.31 | 63.49 | 64.27 | 76.77 | -16.6 | 13.27 | -39.49 | 3.40 | 155.54 | 239.90 | -15.58 | 167.97 | -15.44 |
| 2018 (5) | 0.34 | -11.49 | 38.65 | -0.36 | 92.05 | 44.35 | 21.93 | 456.6 | 1.33 | 339.58 | 284.16 | 87.18 | 198.65 | 72.71 |
| 2017 (4) | 0.39 | -35.69 | 38.79 | -33.33 | 63.77 | 18.07 | 3.94 | 0 | 0.30 | -99.69 | 151.81 | 51.51 | 115.02 | 164.41 |
| 2016 (3) | 0.60 | 3.74 | 58.18 | -9.25 | 54.01 | 0.61 | -6.47 | 0 | 97.89 | 0.0 | 100.20 | -9.44 | 43.50 | 9.9 |
| 2015 (2) | 0.58 | -2.27 | 64.11 | -12.91 | 53.68 | -6.77 | 0.96 | 0 | 97.89 | 0 | 110.65 | 33.68 | 39.58 | -0.4 |
| 2014 (1) | 0.59 | -2.39 | 73.61 | -13.42 | 57.58 | 5.73 | -2.73 | 0 | 0.00 | 0 | 82.77 | -14.25 | 39.74 | -9.62 |
| 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) | 0.26 | -2.46 | -20.83 | 38.31 | -12.57 | -28.14 | 3.75 | 4.46 | -51.68 | 395.71 | -71.52 | 1719.38 | 436.08 | 42.03 | 103.98 | 338.59 | 41.45 | 141.57 |
| 24Q2 (19) | 0.26 | 6.79 | -28.09 | 43.82 | -7.32 | -13.11 | 3.59 | 97.25 | -58.88 | 1389.50 | 14.88 | 7127.62 | 307.04 | -6.51 | 52.47 | 239.37 | -7.37 | 76.88 |
| 24Q1 (18) | 0.25 | -20.91 | -24.57 | 47.28 | -2.6 | -8.34 | 1.82 | -35.0 | -79.53 | 1209.50 | 212.8 | 9096.42 | 328.41 | 75.9 | 17.31 | 258.42 | 113.22 | 34.99 |
| 23Q4 (17) | 0.31 | -3.9 | -10.48 | 48.54 | -8.95 | -8.98 | 2.80 | -63.92 | -73.98 | 386.67 | 1677.78 | 5067.49 | 186.70 | -12.67 | -21.32 | 121.20 | -13.53 | -27.29 |
| 23Q3 (16) | 0.33 | -11.4 | -11.07 | 53.31 | 5.71 | -11.99 | 7.76 | -11.11 | -63.07 | 21.75 | 13.13 | 322.65 | 213.79 | 6.16 | -5.99 | 140.16 | 3.57 | -14.95 |
| 23Q2 (15) | 0.37 | 12.01 | -11.0 | 50.43 | -2.23 | -26.45 | 8.73 | -1.8 | -31.9 | 19.22 | 46.18 | 173.99 | 201.38 | -28.07 | -4.27 | 135.33 | -29.31 | -15.58 |
| 23Q1 (14) | 0.33 | -6.12 | -12.3 | 51.58 | -3.28 | -24.48 | 8.89 | -17.38 | -47.68 | 13.15 | 75.76 | 56.68 | 279.95 | 17.97 | 14.6 | 191.43 | 14.84 | 7.95 |
| 22Q4 (13) | 0.35 | -4.54 | -10.48 | 53.33 | -11.95 | -21.32 | 10.76 | -48.79 | -25.9 | 7.48 | 45.4 | -35.18 | 237.30 | 4.35 | -0.13 | 166.69 | 1.15 | -2.73 |
| 22Q3 (12) | 0.37 | -11.34 | -15.06 | 60.57 | -11.67 | -20.63 | 21.01 | 63.88 | 55.4 | 5.15 | -26.66 | -64.92 | 227.40 | 8.1 | 12.41 | 164.80 | 2.81 | 20.89 |
| 22Q2 (11) | 0.41 | 10.37 | -5.73 | 68.57 | 0.4 | -13.17 | 12.82 | -24.54 | 25.56 | 7.02 | -16.41 | -63.21 | 210.36 | -13.89 | 20.85 | 160.30 | -9.6 | 35.54 |
| 22Q1 (10) | 0.37 | -4.18 | -16.14 | 68.3 | 0.77 | -11.77 | 16.99 | 17.01 | 128.05 | 8.39 | -27.28 | -72.01 | 244.28 | 2.8 | 40.58 | 177.33 | 3.48 | 53.03 |
| 21Q4 (9) | 0.39 | -9.42 | -12.17 | 67.78 | -11.18 | -8.75 | 14.52 | 7.4 | 67.09 | 11.54 | -21.31 | -76.19 | 237.62 | 17.47 | 34.44 | 171.37 | 25.71 | 55.21 |
| 21Q3 (8) | 0.43 | -1.6 | -3.15 | 76.31 | -3.37 | 6.03 | 13.52 | 32.42 | 52.94 | 14.67 | -23.1 | -45.45 | 202.29 | 16.21 | 7.15 | 136.32 | 15.26 | 8.77 |
| 21Q2 (7) | 0.44 | -1.82 | -5.58 | 78.97 | 2.02 | 17.04 | 10.21 | 37.05 | 82.32 | 19.07 | -36.4 | -32.83 | 174.07 | 0.18 | -3.2 | 118.27 | 2.06 | -5.9 |
| 21Q1 (6) | 0.45 | 0.36 | 6.39 | 77.41 | 4.21 | 16.06 | 7.45 | -14.27 | 169.93 | 29.99 | -38.13 | -31.18 | 173.76 | -1.69 | -29.28 | 115.88 | 4.95 | -33.19 |
| 20Q4 (5) | 0.44 | -0.11 | 6.52 | 74.28 | 3.21 | 16.99 | 8.69 | -1.7 | 108.39 | 48.48 | 80.29 | -25.84 | 176.75 | -6.38 | -26.32 | 110.41 | -11.9 | -34.27 |
| 20Q3 (4) | 0.44 | -4.08 | 0.0 | 71.97 | 6.67 | 0.0 | 8.84 | 57.86 | 0.0 | 26.89 | -5.31 | 0.0 | 188.79 | 4.99 | 0.0 | 125.33 | -0.28 | 0.0 |
| 20Q2 (3) | 0.46 | 10.64 | 0.0 | 67.47 | 1.15 | 0.0 | 5.60 | 102.9 | 0.0 | 28.40 | -34.84 | 0.0 | 179.82 | -26.81 | 0.0 | 125.68 | -27.54 | 0.0 |
| 20Q1 (2) | 0.42 | 0.48 | 0.0 | 66.7 | 5.06 | 0.0 | 2.76 | -33.81 | 0.0 | 43.58 | -33.33 | 0.0 | 245.69 | 2.41 | 0.0 | 173.45 | 3.26 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 63.49 | 0.0 | 0.0 | 4.17 | 0.0 | 0.0 | 65.38 | 0.0 | 0.0 | 239.90 | 0.0 | 0.0 | 167.97 | 0.0 | 0.0 |
