- 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) | 0.54 | -4.69 | 5.57 | 123.69 | 36.33 | -0.25 | 30.49 | 60.39 | 1.41 | 32.23 | 172.71 | -7.94 | 109.64 | 6.37 |
| 2022 (9) | 0.57 | -5.63 | 2.49 | -24.09 | 36.42 | -7.42 | 19.01 | -2.46 | 1.07 | -21.27 | 187.60 | 2.06 | 103.07 | 5.02 |
| 2021 (8) | 0.61 | 1.22 | 3.28 | -29.91 | 39.34 | 18.07 | 19.49 | 42.68 | 1.36 | -40.19 | 183.81 | 15.23 | 98.14 | 2.49 |
| 2020 (7) | 0.60 | -2.57 | 4.68 | -18.61 | 33.32 | 11.59 | 13.66 | 137.57 | 2.27 | -62.36 | 159.52 | 3.72 | 95.76 | 8.01 |
| 2019 (6) | 0.61 | -1.74 | 5.75 | -21.23 | 29.86 | 16.23 | 5.75 | -47.39 | 6.02 | 125.75 | 153.80 | 2.28 | 88.66 | 5.57 |
| 2018 (5) | 0.62 | 13.52 | 7.3 | 80.69 | 25.69 | 6.16 | 10.93 | 83.39 | 2.67 | 0.0 | 150.37 | -15.01 | 83.98 | -13.68 |
| 2017 (4) | 0.55 | -15.04 | 4.04 | -24.2 | 24.2 | 5.54 | 5.96 | 8.36 | 2.67 | 24.29 | 176.92 | 15.03 | 97.29 | 10.67 |
| 2016 (3) | 0.65 | 5.82 | 5.33 | -14.86 | 22.93 | 13.12 | 5.50 | 179.19 | 2.15 | 136.0 | 153.81 | 18.21 | 87.91 | 15.32 |
| 2015 (2) | 0.61 | -6.79 | 6.26 | -13.66 | 20.27 | -7.91 | 1.97 | -42.9 | 0.91 | -15.15 | 130.12 | 6.41 | 76.23 | -0.26 |
| 2014 (1) | 0.66 | -2.54 | 7.25 | 47.66 | 22.01 | 8.75 | 3.45 | 47.44 | 1.07 | 0 | 122.28 | -15.8 | 76.43 | -18.09 |
| 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) | 0.54 | -2.65 | -11.6 | 5.24 | -3.14 | 19.36 | 48.05 | 11.98 | 55.7 | 6.93 | -20.11 | 10.62 | 166.82 | 1.96 | 1.61 | 108.34 | 4.61 | 25.12 |
| 24Q2 (19) | 0.56 | -5.44 | -15.6 | 5.41 | 3.84 | 32.92 | 42.91 | 58.4 | 85.44 | 8.68 | 2.76 | 16.03 | 163.61 | 7.94 | 7.6 | 103.57 | 7.13 | 28.95 |
| 24Q1 (18) | 0.59 | 8.45 | -8.09 | 5.21 | -6.46 | 45.53 | 27.09 | -58.34 | 194.78 | 8.45 | 217.78 | -54.34 | 151.58 | -12.23 | -7.58 | 96.68 | -11.82 | 5.77 |
| 23Q4 (17) | 0.54 | -11.45 | -4.69 | 5.57 | 26.88 | 123.69 | 65.03 | 110.73 | 460.6 | 2.66 | -57.6 | -62.76 | 172.71 | 5.2 | -7.94 | 109.64 | 26.62 | 6.37 |
| 23Q3 (16) | 0.61 | -7.06 | 4.01 | 4.39 | 7.86 | 31.04 | 30.86 | 33.36 | 54.76 | 6.27 | -16.2 | 22.7 | 164.17 | 7.96 | -14.28 | 86.59 | 7.81 | -21.28 |
| 23Q2 (15) | 0.66 | 2.97 | 5.54 | 4.07 | 13.69 | 33.44 | 23.14 | 151.8 | -6.13 | 7.48 | -59.56 | 111.08 | 152.06 | -7.29 | -10.39 | 80.32 | -12.13 | -16.23 |
| 23Q1 (14) | 0.64 | 12.46 | 0.39 | 3.58 | 43.78 | 14.74 | 9.19 | -20.78 | -51.25 | 18.50 | 159.18 | 215.67 | 164.02 | -12.57 | 1.33 | 91.41 | -11.31 | 10.73 |
| 22Q4 (13) | 0.57 | -3.37 | -5.63 | 2.49 | -25.67 | -24.09 | 11.60 | -41.83 | -21.36 | 7.14 | 39.71 | 25.65 | 187.60 | -2.04 | 2.06 | 103.07 | -6.3 | 5.02 |
| 22Q3 (12) | 0.59 | -5.7 | -7.78 | 3.35 | 9.84 | -18.69 | 19.94 | -19.11 | 10.65 | 5.11 | 44.16 | -19.41 | 191.51 | 12.85 | 10.35 | 110.00 | 14.73 | 16.76 |
| 22Q2 (11) | 0.63 | -2.05 | -3.35 | 3.05 | -2.24 | -43.73 | 24.65 | 30.77 | 8.26 | 3.54 | -39.52 | -41.52 | 169.70 | 4.84 | 20.35 | 95.88 | 16.15 | 20.54 |
| 22Q1 (10) | 0.64 | 5.72 | -0.79 | 3.12 | -4.88 | -41.9 | 18.85 | 27.8 | -17.47 | 5.86 | 3.16 | 5.61 | 161.86 | -11.94 | 15.73 | 82.55 | -15.89 | -0.46 |
| 21Q4 (9) | 0.61 | -5.57 | 1.22 | 3.28 | -20.39 | -29.91 | 14.75 | -18.15 | -24.9 | 5.68 | -10.4 | -17.04 | 183.81 | 5.91 | 15.23 | 98.14 | 4.17 | 2.49 |
| 21Q3 (8) | 0.64 | -1.16 | 5.22 | 4.12 | -23.99 | -26.3 | 18.02 | -20.86 | 15.59 | 6.34 | 4.62 | -11.09 | 173.55 | 23.09 | 10.01 | 94.21 | 18.44 | -6.33 |
| 21Q2 (7) | 0.65 | 0.54 | 4.04 | 5.42 | 0.93 | -11.29 | 22.77 | -0.31 | 72.24 | 6.06 | 9.21 | -42.47 | 141.00 | 0.82 | -7.35 | 79.54 | -4.09 | -16.18 |
| 21Q1 (6) | 0.65 | 7.86 | 6.14 | 5.37 | 14.74 | -12.68 | 22.84 | 16.29 | 219.89 | 5.55 | -18.97 | -71.15 | 139.86 | -12.32 | -12.7 | 82.93 | -13.4 | -10.64 |
| 20Q4 (5) | 0.60 | -1.84 | -2.57 | 4.68 | -16.28 | -18.61 | 19.64 | 25.98 | 182.18 | 6.85 | -3.96 | -72.7 | 159.52 | 1.12 | 3.72 | 95.76 | -4.79 | 8.01 |
| 20Q3 (4) | 0.61 | -2.26 | 0.0 | 5.59 | -8.51 | 0.0 | 15.59 | 17.93 | 0.0 | 7.13 | -32.31 | 0.0 | 157.76 | 3.67 | 0.0 | 100.58 | 6.0 | 0.0 |
| 20Q2 (3) | 0.62 | 2.57 | 0.0 | 6.11 | -0.65 | 0.0 | 13.22 | 85.15 | 0.0 | 10.53 | -45.24 | 0.0 | 152.18 | -5.01 | 0.0 | 94.89 | 2.25 | 0.0 |
| 20Q1 (2) | 0.61 | -0.99 | 0.0 | 6.15 | 6.96 | 0.0 | 7.14 | 2.59 | 0.0 | 19.24 | -23.31 | 0.0 | 160.20 | 4.16 | 0.0 | 92.80 | 4.67 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 5.75 | 0.0 | 0.0 | 6.96 | 0.0 | 0.0 | 25.08 | 0.0 | 0.0 | 153.80 | 0.0 | 0.0 | 88.66 | 0.0 | 0.0 |
