- 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) | 0.47 | -2.44 | 100.74 | 15.41 | 154.8 | -17.19 | 10.78 | -50.78 | 3.06 | 32.54 | 210.36 | -24.12 | 195.42 | -24.22 |
| 2022 (9) | 0.48 | -5.63 | 87.29 | 1.95 | 186.94 | 12.07 | 21.90 | -5.48 | 2.31 | 11.77 | 277.21 | 43.65 | 257.88 | 48.0 |
| 2021 (8) | 0.51 | 2.87 | 85.62 | -8.65 | 166.81 | 34.21 | 23.17 | 15.5 | 2.06 | -18.61 | 192.97 | 32.29 | 174.24 | 29.51 |
| 2020 (7) | 0.50 | 9.97 | 93.73 | 44.53 | 124.29 | 23.71 | 20.06 | -24.9 | 2.53 | 15.57 | 145.87 | -24.99 | 134.54 | -27.56 |
| 2019 (6) | 0.45 | 16.49 | 64.85 | 27.41 | 100.47 | 5.3 | 26.71 | 3.25 | 2.19 | -14.17 | 194.46 | -18.51 | 185.72 | -18.29 |
| 2018 (5) | 0.39 | -12.85 | 50.9 | 2.0 | 95.41 | 39.65 | 25.87 | 10.6 | 2.55 | 32.78 | 238.63 | 26.2 | 227.28 | 25.18 |
| 2017 (4) | 0.45 | 12.04 | 49.9 | 25.95 | 68.32 | 17.87 | 23.39 | 3.5 | 1.92 | -44.12 | 189.09 | -21.38 | 181.56 | -21.68 |
| 2016 (3) | 0.40 | 8.11 | 39.62 | 15.61 | 57.96 | 14.66 | 22.60 | -39.48 | 3.44 | 56.91 | 240.50 | 16.66 | 231.83 | 17.0 |
| 2015 (2) | 0.37 | 16.64 | 34.27 | 36.1 | 50.55 | -3.31 | 37.34 | -16.09 | 2.19 | 79.3 | 206.16 | -27.53 | 198.15 | -28.02 |
| 2014 (1) | 0.32 | 0.22 | 25.18 | 9.76 | 52.28 | -0.21 | 44.50 | 11.45 | 1.22 | 0 | 284.46 | 4.81 | 275.28 | 6.49 |
| 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) | 0.43 | -5.66 | -11.79 | 89.13 | 3.22 | -2.04 | 12.93 | -32.73 | -27.72 | 11.00 | 69.57 | 55.39 | 238.64 | 5.94 | 3.12 | 219.56 | 3.12 | 2.67 |
| 24Q2 (19) | 0.45 | -3.83 | -12.75 | 86.35 | -3.06 | -4.31 | 19.22 | 3.11 | 57.8 | 6.49 | -2.78 | -42.62 | 225.27 | 8.82 | 7.78 | 212.91 | 9.86 | 8.43 |
| 24Q1 (18) | 0.47 | 0.04 | -10.85 | 89.08 | -11.57 | -1.81 | 18.64 | 207.59 | 156.75 | 6.67 | -67.31 | -76.17 | 207.02 | -1.59 | 0.78 | 193.80 | -0.83 | 0.79 |
| 23Q4 (17) | 0.47 | -2.82 | -2.44 | 100.74 | 10.72 | 15.41 | 6.06 | -66.13 | -18.66 | 20.42 | 188.29 | -29.35 | 210.36 | -9.1 | -24.12 | 195.42 | -8.62 | -24.22 |
| 23Q3 (16) | 0.49 | -6.68 | -5.13 | 90.99 | 0.83 | -12.25 | 17.89 | 46.88 | -31.51 | 7.08 | -37.39 | 2.61 | 231.42 | 10.73 | 6.06 | 213.86 | 8.92 | 6.08 |
| 23Q2 (15) | 0.52 | -1.74 | -3.57 | 90.24 | -0.53 | -2.23 | 12.18 | 67.77 | -60.35 | 11.31 | -59.63 | 102.89 | 209.00 | 1.75 | 34.36 | 196.35 | 2.11 | 37.83 |
| 23Q1 (14) | 0.53 | 9.48 | -4.23 | 90.72 | 3.93 | -6.76 | 7.26 | -2.55 | -73.83 | 28.01 | -3.06 | 251.66 | 205.41 | -25.9 | 23.35 | 192.29 | -25.43 | 26.91 |
| 22Q4 (13) | 0.48 | -5.5 | -5.63 | 87.29 | -15.82 | 1.95 | 7.45 | -71.48 | -62.86 | 28.90 | 318.71 | 245.82 | 277.21 | 27.05 | 43.65 | 257.88 | 27.92 | 48.0 |
| 22Q3 (12) | 0.51 | -5.15 | -3.01 | 103.69 | 12.34 | 0.37 | 26.12 | -14.97 | -9.31 | 6.90 | 23.8 | -7.24 | 218.19 | 40.27 | 24.24 | 201.60 | 41.51 | 23.64 |
| 22Q2 (11) | 0.54 | -2.4 | 1.73 | 92.3 | -5.14 | 17.3 | 30.72 | 10.74 | 46.92 | 5.57 | -30.02 | -23.09 | 155.55 | -6.59 | 4.6 | 142.46 | -5.98 | 5.39 |
| 22Q1 (10) | 0.55 | 7.88 | 6.02 | 97.3 | 13.64 | 29.3 | 27.74 | 38.29 | 18.29 | 7.97 | -4.67 | 6.95 | 166.53 | -13.7 | -1.02 | 151.52 | -13.04 | -3.36 |
| 21Q4 (9) | 0.51 | -2.88 | 2.87 | 85.62 | -17.12 | -8.65 | 20.06 | -30.35 | 17.1 | 8.36 | 12.31 | -10.32 | 192.97 | 9.88 | 32.29 | 174.24 | 6.86 | 29.51 |
| 21Q3 (8) | 0.53 | -0.51 | 5.94 | 103.31 | 31.29 | 10.73 | 28.80 | 37.73 | 19.16 | 7.44 | 2.65 | -3.16 | 175.62 | 18.1 | 12.3 | 163.06 | 20.62 | 12.28 |
| 21Q2 (7) | 0.53 | 1.7 | 5.63 | 78.69 | 4.57 | 100.59 | 20.91 | -10.83 | 1.65 | 7.25 | -2.68 | 14.77 | 148.71 | -11.61 | -2.01 | 135.18 | -13.78 | -5.72 |
| 21Q1 (6) | 0.52 | 4.67 | 10.99 | 75.25 | -19.72 | 11.61 | 23.45 | 36.89 | 22.77 | 7.45 | -20.06 | -10.04 | 168.25 | 15.34 | -6.64 | 156.79 | 16.54 | -8.84 |
| 20Q4 (5) | 0.50 | 0.02 | 9.92 | 93.73 | 0.46 | 169.26 | 17.13 | -29.13 | -53.65 | 9.32 | 21.28 | 48.62 | 145.87 | -6.73 | -24.99 | 134.54 | -7.35 | -27.51 |
| 20Q3 (4) | 0.50 | -0.8 | 0.0 | 93.3 | 137.83 | 0.0 | 24.17 | 17.5 | 0.0 | 7.68 | 21.65 | 0.0 | 156.39 | 3.05 | 0.0 | 145.22 | 1.28 | 0.0 |
| 20Q2 (3) | 0.50 | 6.87 | 0.0 | 39.23 | -41.81 | 0.0 | 20.57 | 7.7 | 0.0 | 6.32 | -23.72 | 0.0 | 151.76 | -15.79 | 0.0 | 143.38 | -16.64 | 0.0 |
| 20Q1 (2) | 0.47 | 3.66 | 0.0 | 67.42 | 93.68 | 0.0 | 19.10 | -48.32 | 0.0 | 8.28 | 32.05 | 0.0 | 180.22 | -7.32 | 0.0 | 172.00 | -7.32 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 34.81 | 0.0 | 0.0 | 36.96 | 0.0 | 0.0 | 6.27 | 0.0 | 0.0 | 194.46 | 0.0 | 0.0 | 185.59 | 0.0 | 0.0 |
