- 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) | 0.45 | -4.35 | 92.46 | 17.78 | 228.79 | -5.66 | 27.03 | -16.32 | 0.99 | -40.75 | 185.98 | -3.01 | 153.07 | -0.62 |
| 2022 (9) | 0.47 | -8.77 | 78.5 | -6.79 | 242.51 | -12.2 | 32.30 | -31.38 | 1.67 | 45.08 | 191.76 | 30.58 | 154.02 | 42.97 |
| 2021 (8) | 0.51 | 1.65 | 84.22 | 7.18 | 276.21 | 21.06 | 47.07 | 120.99 | 1.15 | -45.98 | 146.85 | -6.82 | 107.73 | -2.41 |
| 2020 (7) | 0.50 | -1.66 | 78.58 | -10.58 | 228.16 | 4.44 | 21.30 | 212.32 | 2.13 | -36.66 | 157.59 | 11.91 | 110.39 | 13.84 |
| 2019 (6) | 0.51 | -6.88 | 87.88 | -7.09 | 218.46 | -2.03 | 6.82 | 82.84 | 3.37 | -62.01 | 140.82 | -6.83 | 96.97 | -17.58 |
| 2018 (5) | 0.55 | -0.67 | 94.59 | 14.77 | 222.98 | 8.02 | 3.73 | -25.84 | 8.86 | -23.16 | 151.14 | -5.95 | 117.66 | 3.32 |
| 2017 (4) | 0.55 | 1.92 | 82.42 | 7.07 | 206.43 | -8.2 | 5.03 | -6.16 | 11.53 | 80.88 | 160.71 | 5.69 | 113.88 | 1.31 |
| 2016 (3) | 0.54 | -1.22 | 76.98 | -4.7 | 224.87 | -3.35 | 5.36 | 0 | 6.38 | -84.55 | 152.06 | -14.23 | 112.41 | -9.6 |
| 2015 (2) | 0.55 | -8.05 | 80.78 | -21.62 | 232.67 | -22.59 | -0.35 | 0 | 41.27 | 0.0 | 177.28 | 7.98 | 124.35 | 23.51 |
| 2014 (1) | 0.60 | -0.7 | 103.06 | 24.41 | 300.58 | -9.43 | 2.05 | 0 | 41.27 | 0 | 164.18 | 15.01 | 100.68 | -2.25 |
| 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) | 0.46 | 0.59 | 1.0 | 108.74 | 28.34 | 23.34 | 24.94 | -17.61 | -33.28 | 3.32 | -4.32 | 28.25 | 147.33 | -10.96 | -18.02 | 121.61 | -10.53 | -18.58 |
| 24Q2 (19) | 0.45 | 6.45 | -3.39 | 84.73 | -0.48 | 9.44 | 30.27 | 13.07 | 15.98 | 3.47 | -31.16 | -28.17 | 165.47 | -14.44 | -2.37 | 135.93 | -14.59 | -2.87 |
| 24Q1 (18) | 0.43 | -4.52 | -5.96 | 85.14 | -7.92 | 5.12 | 26.77 | 16.24 | 23.08 | 5.04 | 14.43 | -4.39 | 193.40 | 3.99 | 9.4 | 159.15 | 3.97 | 10.94 |
| 23Q4 (17) | 0.45 | -1.22 | -4.35 | 92.46 | 4.88 | 17.78 | 23.03 | -38.39 | -3.28 | 4.41 | 70.16 | -45.42 | 185.98 | 3.49 | -3.01 | 153.07 | 2.48 | -0.62 |
| 23Q3 (16) | 0.45 | -3.77 | -5.0 | 88.16 | 13.87 | 9.12 | 37.38 | 43.22 | 5.36 | 2.59 | -46.41 | -39.91 | 179.71 | 6.04 | 5.37 | 149.36 | 6.72 | 9.98 |
| 23Q2 (15) | 0.47 | 3.62 | -5.59 | 77.42 | -4.41 | -5.65 | 26.10 | 20.0 | -16.96 | 4.83 | -8.37 | -13.42 | 169.48 | -4.13 | 7.14 | 139.95 | -2.45 | 14.19 |
| 23Q1 (14) | 0.45 | -2.89 | -9.5 | 80.99 | 3.17 | -7.3 | 21.75 | -8.65 | -49.78 | 5.27 | -34.68 | 13.53 | 176.79 | -7.81 | 17.13 | 143.46 | -6.86 | 28.71 |
| 22Q4 (13) | 0.47 | -1.89 | -8.77 | 78.5 | -2.83 | -6.79 | 23.81 | -32.89 | -42.07 | 8.07 | 87.34 | 58.77 | 191.76 | 12.44 | 30.58 | 154.02 | 13.41 | 42.97 |
| 22Q3 (12) | 0.48 | -4.36 | -10.11 | 80.79 | -1.55 | 1.52 | 35.48 | 12.89 | -36.24 | 4.31 | -22.79 | 25.25 | 170.55 | 7.82 | 17.51 | 135.81 | 10.81 | 30.98 |
| 22Q2 (11) | 0.50 | -0.68 | -2.78 | 82.06 | -6.08 | 8.82 | 31.43 | -27.43 | -33.86 | 5.58 | 20.15 | 11.16 | 158.18 | 4.8 | 7.15 | 122.56 | 9.96 | 17.56 |
| 22Q1 (10) | 0.50 | -2.11 | 4.7 | 87.37 | 3.74 | 20.34 | 43.31 | 5.38 | -2.48 | 4.65 | -8.64 | -6.89 | 150.94 | 2.79 | -5.89 | 111.46 | 3.46 | -0.9 |
| 21Q4 (9) | 0.51 | -3.33 | 1.65 | 84.22 | 5.83 | 7.18 | 41.10 | -26.15 | 10.69 | 5.09 | 47.79 | -18.31 | 146.85 | 1.18 | -6.82 | 107.73 | 3.9 | -2.41 |
| 21Q3 (8) | 0.53 | 3.44 | -0.94 | 79.58 | 5.53 | -9.57 | 55.65 | 17.11 | 95.88 | 3.44 | -31.48 | -42.73 | 145.14 | -1.68 | -2.85 | 103.69 | -0.54 | 2.23 |
| 21Q2 (7) | 0.51 | 6.96 | -1.5 | 75.41 | 3.87 | -14.11 | 47.52 | 7.0 | 134.78 | 5.02 | 0.64 | -39.28 | 147.62 | -7.96 | 0.68 | 104.25 | -7.31 | 11.18 |
| 21Q1 (6) | 0.48 | -4.97 | -6.6 | 72.6 | -7.61 | -18.69 | 44.41 | 19.61 | 687.41 | 4.99 | -19.85 | -88.42 | 160.39 | 1.78 | 1.23 | 112.47 | 1.88 | 11.92 |
| 20Q4 (5) | 0.50 | -5.78 | -1.66 | 78.58 | -10.7 | -10.58 | 37.13 | 30.69 | 268.72 | 6.23 | 3.61 | -50.82 | 157.59 | 5.48 | 11.91 | 110.39 | 8.83 | 13.84 |
| 20Q3 (4) | 0.53 | 2.85 | 0.0 | 88.0 | 0.23 | 0.0 | 28.41 | 40.37 | 0.0 | 6.01 | -27.35 | 0.0 | 149.40 | 1.89 | 0.0 | 101.43 | 8.17 | 0.0 |
| 20Q2 (3) | 0.52 | 1.43 | 0.0 | 87.8 | -1.67 | 0.0 | 20.24 | 258.87 | 0.0 | 8.27 | -80.81 | 0.0 | 146.63 | -7.45 | 0.0 | 93.77 | -6.69 | 0.0 |
| 20Q1 (2) | 0.51 | 0.06 | 0.0 | 89.29 | 1.6 | 0.0 | 5.64 | -43.99 | 0.0 | 43.10 | 240.52 | 0.0 | 158.44 | 12.51 | 0.0 | 100.49 | 3.63 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 87.88 | 0.0 | 0.0 | 10.07 | 0.0 | 0.0 | 12.66 | 0.0 | 0.0 | 140.82 | 0.0 | 0.0 | 96.97 | 0.0 | 0.0 |
