- 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) | 0.38 | -14.51 | 238.32 | -22.15 | 704.41 | -16.07 | 37.85 | -30.17 | 2.90 | -17.11 | 291.94 | 15.04 | 233.52 | 29.29 |
| 2022 (9) | 0.44 | -5.08 | 306.13 | 1.32 | 839.27 | 0.16 | 54.20 | -17.19 | 3.49 | 3.59 | 253.77 | 13.89 | 180.62 | 0.62 |
| 2021 (8) | 0.47 | 0.71 | 302.13 | -7.25 | 837.94 | 9.99 | 65.45 | 71.34 | 3.37 | -28.33 | 222.82 | -15.73 | 179.51 | -18.39 |
| 2020 (7) | 0.46 | -5.07 | 325.76 | 5.68 | 761.81 | 14.51 | 38.20 | 49.45 | 4.71 | -6.71 | 264.40 | 24.47 | 219.95 | 21.59 |
| 2019 (6) | 0.49 | 0.0 | 308.24 | -4.79 | 665.25 | -2.23 | 25.56 | -8.45 | 5.04 | 1.87 | 212.42 | 4.17 | 180.90 | 5.74 |
| 2018 (5) | 0.49 | -2.77 | 323.74 | 3.41 | 680.39 | 14.1 | 27.92 | -27.71 | 4.95 | 6.53 | 203.92 | 19.83 | 171.08 | 20.16 |
| 2017 (4) | 0.50 | 12.09 | 313.07 | 52.0 | 596.32 | 23.35 | 38.62 | -29.35 | 4.65 | 19.06 | 170.17 | -10.12 | 142.38 | -14.7 |
| 2016 (3) | 0.45 | 7.83 | 205.97 | 11.08 | 483.44 | 13.69 | 54.66 | 81.41 | 3.90 | -13.84 | 189.34 | -34.3 | 166.92 | -36.26 |
| 2015 (2) | 0.41 | -3.67 | 185.43 | -11.77 | 425.24 | 6.21 | 30.13 | 17.33 | 4.53 | -22.99 | 288.18 | 7.16 | 261.89 | 7.88 |
| 2014 (1) | 0.43 | -11.18 | 210.17 | 9.59 | 400.39 | 6.47 | 25.68 | 0 | 5.88 | 0 | 268.93 | 18.08 | 242.76 | 16.69 |
| 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) | 0.35 | -5.16 | -16.16 | 189.26 | 30.51 | -27.92 | 47.08 | -12.67 | 53.11 | 10.40 | 32.62 | -36.85 | 260.32 | 26.67 | -4.39 | 212.40 | 26.37 | 6.21 |
| 24Q2 (19) | 0.37 | 6.02 | -19.58 | 145.02 | -20.7 | -49.26 | 53.91 | 40.21 | 95.47 | 7.84 | -24.56 | -62.68 | 205.51 | -24.72 | -10.78 | 168.08 | -23.47 | 0.2 |
| 24Q1 (18) | 0.35 | -8.22 | -15.44 | 182.87 | -23.27 | -36.4 | 38.45 | -46.49 | 65.73 | 10.39 | 77.6 | -58.74 | 272.98 | -6.49 | -6.71 | 219.63 | -5.95 | 3.83 |
| 23Q4 (17) | 0.38 | -9.15 | -14.51 | 238.32 | -9.24 | -22.15 | 71.86 | 133.69 | 175.33 | 5.85 | -64.46 | -74.0 | 291.94 | 7.23 | 15.04 | 233.52 | 16.77 | 29.29 |
| 23Q3 (16) | 0.42 | -9.02 | -13.38 | 262.58 | -8.13 | -23.52 | 30.75 | 11.49 | -40.99 | 16.46 | -21.63 | 17.06 | 272.26 | 18.19 | 17.77 | 199.99 | 19.22 | 18.04 |
| 23Q2 (15) | 0.46 | 11.47 | -9.8 | 285.81 | -0.6 | -4.15 | 27.58 | 18.88 | -65.29 | 21.01 | -16.58 | 96.42 | 230.35 | -21.28 | 31.64 | 167.75 | -20.69 | 24.96 |
| 23Q1 (14) | 0.41 | -7.21 | -10.39 | 287.54 | -6.07 | -6.2 | 23.20 | -11.11 | -67.75 | 25.18 | 11.91 | 82.46 | 292.61 | 15.31 | 29.43 | 211.52 | 17.11 | 19.68 |
| 22Q4 (13) | 0.44 | -7.95 | -5.08 | 306.13 | -10.84 | 1.32 | 26.10 | -49.91 | -63.9 | 22.50 | 60.0 | 87.13 | 253.77 | 9.78 | 13.89 | 180.62 | 6.61 | 0.62 |
| 22Q3 (12) | 0.48 | -5.26 | 4.43 | 343.34 | 15.14 | 9.97 | 52.11 | -34.42 | -32.94 | 14.06 | 31.51 | 12.73 | 231.17 | 32.1 | -8.62 | 169.42 | 26.21 | -18.3 |
| 22Q2 (11) | 0.51 | 10.74 | 5.82 | 298.19 | -2.72 | 3.78 | 79.46 | 10.47 | 19.15 | 10.69 | -22.51 | -16.59 | 174.99 | -22.59 | -16.59 | 134.24 | -24.05 | -23.2 |
| 22Q1 (10) | 0.46 | -1.72 | 2.51 | 306.54 | 1.46 | 1.06 | 71.93 | -0.5 | 52.94 | 13.80 | 14.77 | -20.66 | 226.07 | 1.46 | -16.85 | 176.74 | -1.54 | -22.42 |
| 21Q4 (9) | 0.47 | 1.28 | 0.71 | 302.13 | -3.23 | -7.25 | 72.29 | -6.97 | 85.64 | 12.02 | -3.62 | -36.3 | 222.82 | -11.92 | -15.73 | 179.51 | -13.44 | -18.39 |
| 21Q3 (8) | 0.46 | -4.0 | -4.18 | 312.2 | 8.65 | -9.02 | 77.71 | 16.52 | 88.71 | 12.48 | -2.7 | -36.06 | 252.98 | 20.59 | 8.15 | 207.38 | 18.65 | 8.66 |
| 21Q2 (7) | 0.48 | 7.27 | -6.62 | 287.34 | -5.27 | -8.68 | 66.69 | 41.8 | 67.82 | 12.82 | -26.29 | -21.76 | 209.79 | -22.84 | 21.37 | 174.79 | -23.28 | 23.81 |
| 21Q1 (6) | 0.45 | -3.43 | -6.31 | 303.32 | -6.89 | 0.08 | 47.03 | 20.78 | 39.64 | 17.40 | -7.84 | -0.73 | 271.89 | 2.83 | 30.83 | 227.83 | 3.58 | 30.76 |
| 20Q4 (5) | 0.46 | -3.64 | -5.07 | 325.76 | -5.07 | 5.68 | 38.94 | -5.44 | 16.87 | 18.88 | -3.26 | 33.41 | 264.40 | 13.03 | 24.47 | 219.95 | 15.25 | 22.92 |
| 20Q3 (4) | 0.48 | -6.45 | 0.0 | 343.16 | 9.06 | 0.0 | 41.18 | 3.62 | 0.0 | 19.51 | 19.06 | 0.0 | 233.91 | 35.33 | 0.0 | 190.85 | 35.18 | 0.0 |
| 20Q2 (3) | 0.51 | 7.63 | 0.0 | 314.66 | 3.82 | 0.0 | 39.74 | 17.99 | 0.0 | 16.39 | -6.47 | 0.0 | 172.85 | -16.83 | 0.0 | 141.18 | -18.97 | 0.0 |
| 20Q1 (2) | 0.48 | -2.15 | 0.0 | 303.07 | -1.68 | 0.0 | 33.68 | 1.08 | 0.0 | 17.52 | 23.85 | 0.0 | 207.82 | -2.17 | 0.0 | 174.24 | -2.63 | 0.0 |
| 19Q4 (1) | 0.49 | 0.0 | 0.0 | 308.24 | 0.0 | 0.0 | 33.32 | 0.0 | 0.0 | 14.15 | 0.0 | 0.0 | 212.42 | 0.0 | 0.0 | 178.94 | 0.0 | 0.0 |
