- 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) | 0.51 | 1.01 | 25.53 | 59.86 | 42.05 | 7.6 | 16.49 | -74.44 | 3.98 | 127.94 | 153.54 | 25.02 | 80.44 | 50.02 |
| 2022 (9) | 0.50 | 4.47 | 15.97 | 50.66 | 39.08 | 18.14 | 64.51 | 34.82 | 1.75 | 11.15 | 122.81 | -3.34 | 53.62 | -14.4 |
| 2021 (8) | 0.48 | 5.04 | 10.6 | 1.15 | 33.08 | 28.92 | 47.85 | 67.6 | 1.57 | -30.7 | 127.06 | -11.11 | 62.64 | -8.74 |
| 2020 (7) | 0.46 | 35.22 | 10.48 | 369.96 | 25.66 | 8.18 | 28.55 | -17.44 | 2.27 | 261.72 | 142.94 | -25.52 | 68.64 | -27.66 |
| 2019 (6) | 0.34 | 3.56 | 2.23 | -28.75 | 23.72 | 5.99 | 34.58 | 55.0 | 0.63 | -21.51 | 191.92 | -11.28 | 94.88 | -9.22 |
| 2018 (5) | 0.33 | 23.32 | 3.13 | 108.67 | 22.38 | 32.35 | 22.31 | -24.17 | 0.80 | 0 | 216.31 | -0.72 | 104.52 | -15.16 |
| 2017 (4) | 0.27 | 25.26 | 1.5 | 53.06 | 16.91 | 28.5 | 29.42 | 31.22 | 0.00 | 0 | 217.88 | -15.94 | 123.19 | -11.58 |
| 2016 (3) | 0.21 | -4.83 | 0.98 | -35.95 | 13.16 | 2.97 | 22.42 | 83.77 | 0.00 | 0 | 259.19 | -6.33 | 139.32 | -21.29 |
| 2015 (2) | 0.22 | -4.86 | 1.53 | -31.39 | 12.78 | -9.17 | 12.20 | -3.94 | 0.00 | 0 | 276.72 | 4.5 | 177.00 | 1.58 |
| 2014 (1) | 0.23 | -9.2 | 2.23 | -13.9 | 14.07 | 3.38 | 12.70 | 42.22 | 0.00 | 0 | 264.81 | -9.27 | 174.25 | -8.81 |
| 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) | 0.53 | 7.11 | -1.28 | 25.99 | 5.05 | -1.18 | 9.50 | -25.55 | -36.37 | 26.68 | 25.48 | 56.04 | 173.17 | -18.18 | 19.49 | 83.29 | -19.87 | 9.1 |
| 24Q2 (19) | 0.49 | -0.47 | -8.89 | 24.74 | -2.64 | -0.2 | 12.76 | 5.02 | -18.62 | 21.26 | -13.72 | 19.86 | 211.66 | 2.71 | 46.63 | 103.95 | -1.1 | 42.09 |
| 24Q1 (18) | 0.49 | -3.26 | -9.02 | 25.41 | -0.47 | 29.18 | 12.15 | -18.89 | -46.05 | 24.64 | 85.44 | 124.74 | 206.07 | 34.21 | 75.26 | 105.11 | 30.67 | 93.18 |
| 23Q4 (17) | 0.51 | -4.28 | 1.01 | 25.53 | -2.93 | 59.86 | 14.98 | 0.33 | -71.0 | 13.29 | -22.28 | 98.19 | 153.54 | 5.95 | 25.02 | 80.44 | 5.37 | 50.02 |
| 23Q3 (16) | 0.53 | -1.15 | 4.39 | 26.3 | 6.09 | 74.06 | 14.93 | -4.78 | -78.37 | 17.10 | -3.62 | 163.73 | 144.92 | 0.39 | 16.87 | 76.34 | 4.35 | 26.71 |
| 23Q2 (15) | 0.54 | -0.61 | 3.98 | 24.79 | 26.03 | 56.9 | 15.68 | -30.37 | -78.66 | 17.74 | 61.78 | 185.23 | 144.35 | 22.77 | 13.09 | 73.16 | 34.46 | 17.32 |
| 23Q1 (14) | 0.54 | 7.41 | -0.18 | 19.67 | 23.17 | 44.63 | 22.52 | -56.41 | -66.71 | 10.97 | 63.54 | 107.91 | 117.58 | -4.26 | -0.94 | 54.41 | 1.47 | -4.84 |
| 22Q4 (13) | 0.50 | -1.08 | 4.47 | 15.97 | 5.69 | 50.66 | 51.66 | -25.17 | 76.13 | 6.71 | 3.43 | -26.35 | 122.81 | -0.96 | -3.34 | 53.62 | -11.0 | -14.4 |
| 22Q3 (12) | 0.51 | -1.54 | 9.46 | 15.11 | -4.37 | 30.03 | 69.04 | -6.02 | 4.96 | 6.48 | 4.24 | 21.56 | 124.00 | -2.85 | -16.22 | 60.25 | -3.38 | -22.23 |
| 22Q2 (11) | 0.52 | -4.58 | 11.06 | 15.8 | 16.18 | 36.32 | 73.46 | 8.59 | 34.74 | 6.22 | 17.92 | 10.97 | 127.64 | 7.54 | -14.36 | 62.36 | 9.06 | -18.01 |
| 22Q1 (10) | 0.54 | 12.42 | 8.66 | 13.6 | 28.3 | 30.27 | 67.65 | 130.65 | 69.38 | 5.27 | -42.07 | -36.56 | 118.69 | -6.59 | -11.92 | 57.18 | -8.72 | -20.49 |
| 21Q4 (9) | 0.48 | 3.65 | 5.04 | 10.6 | -8.78 | 1.15 | 29.33 | -55.41 | -9.08 | 9.10 | 70.71 | 2.37 | 127.06 | -14.15 | -11.11 | 62.64 | -19.14 | -8.74 |
| 21Q3 (8) | 0.47 | -0.11 | -2.57 | 11.62 | 0.26 | 8.9 | 65.78 | 20.65 | 197.11 | 5.33 | -4.85 | -37.2 | 148.00 | -0.7 | 6.54 | 77.47 | 1.85 | 13.23 |
| 21Q2 (7) | 0.47 | -6.64 | -7.29 | 11.59 | 11.02 | 48.59 | 54.52 | 36.5 | 53.45 | 5.61 | -32.58 | 126.49 | 149.05 | 10.61 | 13.75 | 76.06 | 5.76 | 16.64 |
| 21Q1 (6) | 0.50 | 8.68 | -4.84 | 10.44 | -0.38 | -4.31 | 39.94 | 23.81 | 56.44 | 8.31 | -6.52 | 90.3 | 134.75 | -5.73 | 36.48 | 71.92 | 4.78 | 47.77 |
| 20Q4 (5) | 0.46 | -3.87 | 35.22 | 10.48 | -1.78 | 369.96 | 32.26 | 45.71 | -17.13 | 8.89 | 4.73 | 210.96 | 142.94 | 2.89 | -25.52 | 68.64 | 0.32 | -27.66 |
| 20Q3 (4) | 0.48 | -4.95 | 0.0 | 10.67 | 36.79 | 0.0 | 22.14 | -37.69 | 0.0 | 8.49 | 243.15 | 0.0 | 138.92 | 6.02 | 0.0 | 68.42 | 4.92 | 0.0 |
| 20Q2 (3) | 0.50 | -4.17 | 0.0 | 7.8 | -28.51 | 0.0 | 35.53 | 39.17 | 0.0 | 2.47 | -43.35 | 0.0 | 131.03 | 32.72 | 0.0 | 65.21 | 33.98 | 0.0 |
| 20Q1 (2) | 0.53 | 54.43 | 0.0 | 10.91 | 389.24 | 0.0 | 25.53 | -34.42 | 0.0 | 4.37 | 52.74 | 0.0 | 98.73 | -48.56 | 0.0 | 48.67 | -48.7 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 2.23 | 0.0 | 0.0 | 38.93 | 0.0 | 0.0 | 2.86 | 0.0 | 0.0 | 191.92 | 0.0 | 0.0 | 94.88 | 0.0 | 0.0 |
