- 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) | 0.33 | -28.45 | 28.41 | -58.48 | 327.29 | -18.32 | 40.20 | -64.96 | 0.87 | 15.77 | 201.64 | 24.45 | 156.82 | 20.12 |
| 2022 (9) | 0.46 | -1.99 | 68.42 | 74.85 | 400.7 | 12.65 | 114.71 | -22.02 | 0.75 | -38.08 | 162.03 | -28.96 | 130.55 | -30.6 |
| 2021 (8) | 0.47 | 16.4 | 39.13 | 31.75 | 355.69 | 18.97 | 147.11 | 65.53 | 1.21 | 20.15 | 228.07 | -7.04 | 188.10 | -10.2 |
| 2020 (7) | 0.40 | 10.67 | 29.7 | 120.0 | 298.98 | 14.85 | 88.87 | 91.57 | 1.01 | 135.23 | 245.33 | -23.11 | 209.46 | -27.12 |
| 2019 (6) | 0.36 | 19.25 | 13.5 | 0 | 260.33 | -2.75 | 46.39 | -92.97 | 0.43 | 0 | 319.06 | 15.01 | 287.39 | 26.7 |
| 2018 (5) | 0.30 | -27.18 | 0 | 0 | 267.7 | 3.58 | 659.85 | 175.55 | 0.00 | 0 | 277.41 | 41.36 | 226.83 | 67.25 |
| 2017 (4) | 0.42 | 23.29 | 5.29 | 120.42 | 258.46 | 35.35 | 239.47 | 164.64 | 0.00 | 0 | 196.24 | -33.41 | 135.62 | -39.11 |
| 2016 (3) | 0.34 | 10.73 | 2.4 | -53.49 | 190.96 | 5.5 | 90.49 | 66.68 | 0.00 | 0 | 294.68 | 3.83 | 222.72 | -6.31 |
| 2015 (2) | 0.31 | -44.67 | 5.16 | -86.5 | 181.0 | 38.46 | 54.29 | 179.27 | 0.00 | 0 | 283.80 | 81.1 | 237.72 | 86.2 |
| 2014 (1) | 0.55 | -3.4 | 38.22 | 89.96 | 130.72 | -3.92 | 19.44 | -46.68 | 0.00 | 0 | 156.71 | -9.22 | 127.67 | -5.25 |
| 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) | 0.33 | 5.16 | -11.24 | 20.95 | -6.93 | -51.49 | -29.65 | -8571.43 | -158.84 | 19.64 | 0.0 | 659.61 | 272.91 | 35.66 | 50.88 | 220.08 | 38.46 | 53.71 |
| 24Q2 (19) | 0.32 | -15.06 | -27.46 | 22.51 | -46.8 | -66.06 | 0.35 | -50.7 | -98.73 | 19.64 | -77.64 | 396.37 | 201.17 | 16.7 | 26.35 | 158.95 | 15.34 | 18.69 |
| 24Q1 (18) | 0.37 | 13.82 | -13.91 | 42.31 | 48.93 | -24.8 | 0.71 | -99.24 | -94.08 | 87.83 | 2986.17 | 265.52 | 172.38 | -14.51 | 9.04 | 137.81 | -12.12 | 7.94 |
| 23Q4 (17) | 0.33 | -12.7 | -28.45 | 28.41 | -34.22 | -58.48 | 93.08 | 84.72 | 70.63 | 2.85 | 10.06 | -41.33 | 201.64 | 11.48 | 24.45 | 156.82 | 9.53 | 20.12 |
| 23Q3 (16) | 0.38 | -14.05 | -23.83 | 43.19 | -34.88 | -45.71 | 50.39 | 83.44 | -75.15 | 2.59 | -34.65 | 72.87 | 180.88 | 13.6 | 15.33 | 143.18 | 6.91 | 19.06 |
| 23Q2 (15) | 0.44 | 0.81 | -9.36 | 66.32 | 17.88 | -14.04 | 27.47 | 129.11 | -31.84 | 3.96 | -83.53 | -62.78 | 159.22 | 0.71 | -5.87 | 133.92 | 4.9 | -1.51 |
| 23Q1 (14) | 0.43 | -5.4 | -14.17 | 56.26 | -17.77 | -22.47 | 11.99 | -78.02 | -92.94 | 24.03 | 395.35 | 474.69 | 158.09 | -2.43 | -3.68 | 127.67 | -2.21 | -3.44 |
| 22Q4 (13) | 0.46 | -7.06 | -1.99 | 68.42 | -13.99 | 74.85 | 54.55 | -73.1 | -82.54 | 4.85 | 224.31 | 82.21 | 162.03 | 3.31 | -28.96 | 130.55 | 8.56 | -30.6 |
| 22Q3 (12) | 0.49 | 2.28 | 5.8 | 79.55 | 3.11 | 103.24 | 202.76 | 403.13 | 3.29 | 1.50 | -85.93 | -62.13 | 156.84 | -7.28 | -33.55 | 120.26 | -11.55 | -34.81 |
| 22Q2 (11) | 0.48 | -4.55 | 4.23 | 77.15 | 6.31 | 97.52 | 40.30 | -76.28 | 0.4 | 10.63 | 154.27 | -67.83 | 169.15 | 3.06 | -32.29 | 135.97 | 2.84 | -34.83 |
| 22Q1 (10) | 0.51 | 8.03 | 10.19 | 72.57 | 85.46 | 95.66 | 169.93 | -45.61 | 142.72 | 4.18 | 57.06 | -41.32 | 164.13 | -28.04 | -35.86 | 132.22 | -29.71 | -40.69 |
| 21Q4 (9) | 0.47 | 0.32 | 16.4 | 39.13 | -0.03 | 31.75 | 312.41 | 59.15 | -73.47 | 2.66 | -32.6 | 32.08 | 228.07 | -3.38 | -7.04 | 188.10 | 1.96 | -10.2 |
| 21Q3 (8) | 0.47 | 0.76 | 22.16 | 39.14 | 0.2 | 27.95 | 196.30 | 389.04 | 143.82 | 3.95 | -88.05 | -16.6 | 236.04 | -5.51 | -12.15 | 184.49 | -11.58 | -18.02 |
| 21Q2 (7) | 0.46 | 0.91 | 17.11 | 39.06 | 5.31 | -0.84 | 40.14 | -42.67 | -12.45 | 33.05 | 363.82 | 629.82 | 249.80 | -2.38 | -1.9 | 208.65 | -6.41 | -7.82 |
| 21Q1 (6) | 0.46 | 14.12 | 36.83 | 37.09 | 24.88 | -3.39 | 70.01 | -94.05 | 138.45 | 7.13 | 253.51 | 28.1 | 255.89 | 4.3 | -16.16 | 222.93 | 6.43 | -17.78 |
| 20Q4 (5) | 0.40 | 5.29 | 10.67 | 29.7 | -2.91 | 120.0 | 1177.51 | 1362.56 | 1149.61 | 2.02 | -57.44 | 146.66 | 245.33 | -8.69 | -23.11 | 209.46 | -6.92 | -27.12 |
| 20Q3 (4) | 0.38 | -3.41 | 0.0 | 30.59 | -22.34 | 0.0 | 80.51 | 75.59 | 0.0 | 4.74 | 4.58 | 0.0 | 268.67 | 5.51 | 0.0 | 225.04 | -0.57 | 0.0 |
| 20Q2 (3) | 0.40 | 17.91 | 0.0 | 39.39 | 2.6 | 0.0 | 45.85 | 56.16 | 0.0 | 4.53 | -18.59 | 0.0 | 254.64 | -16.57 | 0.0 | 226.34 | -16.53 | 0.0 |
| 20Q1 (2) | 0.34 | -7.7 | 0.0 | 38.39 | 184.37 | 0.0 | 29.36 | -68.84 | 0.0 | 5.56 | 580.69 | 0.0 | 305.21 | -4.34 | 0.0 | 271.15 | -5.65 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | 13.5 | 0.0 | 0.0 | 94.23 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 319.06 | 0.0 | 0.0 | 287.39 | 0.0 | 0.0 |
