- 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) | 0.59 | -8.1 | 75.34 | -15.44 | 464.96 | -32.08 | 16.86 | -44.5 | 0.87 | 22.88 | 148.95 | 11.48 | 135.93 | 15.91 |
| 2022 (9) | 0.64 | -9.79 | 89.1 | -22.18 | 684.55 | 4.16 | 30.38 | -40.01 | 0.71 | 3.81 | 133.61 | 20.78 | 117.27 | 27.44 |
| 2021 (8) | 0.71 | 10.7 | 114.49 | 56.69 | 657.2 | 58.72 | 50.64 | -8.69 | 0.68 | -44.09 | 110.62 | -15.63 | 92.02 | -18.26 |
| 2020 (7) | 0.65 | 4.76 | 73.07 | 91.99 | 414.06 | 9.23 | 55.46 | 56.62 | 1.22 | 55.3 | 131.11 | -8.03 | 112.57 | -7.93 |
| 2019 (6) | 0.62 | 1.08 | 38.06 | 0.5 | 379.06 | 23.74 | 35.41 | 20.44 | 0.78 | -30.39 | 142.56 | 4.04 | 122.27 | 6.04 |
| 2018 (5) | 0.61 | 5.25 | 37.87 | -8.9 | 306.34 | 16.35 | 29.40 | 33.03 | 1.13 | -5.21 | 137.02 | -7.31 | 115.31 | -4.58 |
| 2017 (4) | 0.58 | -5.01 | 41.57 | -8.98 | 263.3 | -12.37 | 22.10 | 8.55 | 1.19 | 110.26 | 147.83 | 10.8 | 120.84 | 9.3 |
| 2016 (3) | 0.61 | 4.15 | 45.67 | 15.85 | 300.46 | -0.33 | 20.36 | -3.64 | 0.57 | -50.05 | 133.42 | -5.11 | 110.56 | -1.94 |
| 2015 (2) | 0.58 | -6.47 | 39.42 | -19.8 | 301.45 | -11.24 | 21.13 | -32.3 | 1.13 | -33.59 | 140.61 | 3.58 | 112.75 | -7.81 |
| 2014 (1) | 0.63 | 16.37 | 49.15 | 174.89 | 339.62 | -17.66 | 31.21 | -45.29 | 1.71 | 0 | 135.75 | -10.21 | 122.30 | -10.35 |
| 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) | 0.57 | -3.16 | -8.16 | 73.83 | 1.83 | -17.31 | 15.54 | -39.32 | -36.8 | 4.64 | 67.01 | 89.59 | 158.73 | 6.36 | 11.56 | 142.05 | 4.04 | 10.5 |
| 24Q2 (19) | 0.59 | -2.22 | -4.6 | 72.5 | -4.89 | -1.27 | 25.61 | 17.1 | 22.48 | 2.78 | -35.86 | -28.35 | 149.24 | -0.31 | 5.89 | 136.53 | 0.04 | 7.1 |
| 24Q1 (18) | 0.60 | 1.15 | -3.56 | 76.23 | 1.18 | 3.64 | 21.87 | 34.42 | 222.57 | 4.33 | 34.54 | -49.63 | 149.70 | 0.5 | 11.0 | 136.48 | 0.4 | 16.16 |
| 23Q4 (17) | 0.59 | -4.11 | -8.1 | 75.34 | -15.61 | -15.44 | 16.27 | -33.83 | -40.32 | 3.22 | 31.54 | 3.57 | 148.95 | 4.69 | 11.48 | 135.93 | 5.74 | 15.91 |
| 23Q3 (16) | 0.62 | 0.6 | -5.28 | 89.28 | 21.59 | -4.95 | 24.59 | 17.6 | -18.95 | 2.45 | -36.88 | 15.63 | 142.28 | 0.95 | 12.2 | 128.55 | 0.84 | 20.16 |
| 23Q2 (15) | 0.61 | -1.16 | -9.35 | 73.43 | -0.16 | -24.0 | 20.91 | 208.41 | -2.34 | 3.88 | -54.91 | 30.62 | 140.94 | 4.5 | 15.37 | 127.48 | 8.5 | 29.63 |
| 23Q1 (14) | 0.62 | -3.62 | -10.0 | 73.55 | -17.45 | -19.75 | 6.78 | -75.13 | -84.93 | 8.60 | 176.63 | 422.8 | 134.87 | 0.94 | 13.0 | 117.49 | 0.19 | 24.59 |
| 22Q4 (13) | 0.64 | -1.17 | -9.79 | 89.1 | -5.14 | -22.18 | 27.26 | -10.15 | -47.01 | 3.11 | 46.85 | 61.64 | 133.61 | 5.36 | 20.78 | 117.27 | 9.62 | 27.44 |
| 22Q3 (12) | 0.65 | -3.72 | -9.77 | 93.93 | -2.78 | -7.66 | 30.34 | 41.71 | -51.5 | 2.12 | -28.7 | -6.63 | 126.81 | 3.81 | 15.39 | 106.98 | 8.79 | 20.0 |
| 22Q2 (11) | 0.68 | -1.87 | -0.6 | 96.62 | 5.42 | 19.92 | 21.41 | -52.4 | -58.63 | 2.97 | 80.49 | 2.63 | 122.16 | 2.35 | 5.2 | 98.34 | 4.28 | 5.04 |
| 22Q1 (10) | 0.69 | -3.39 | 5.68 | 91.65 | -19.95 | 13.5 | 44.98 | -12.56 | 44.96 | 1.64 | -14.47 | -74.4 | 119.35 | 7.89 | -3.46 | 94.30 | 2.48 | -6.84 |
| 21Q4 (9) | 0.71 | -1.15 | 10.7 | 114.49 | 12.55 | 56.69 | 51.44 | -17.77 | -8.06 | 1.92 | -15.17 | -46.8 | 110.62 | 0.66 | -15.63 | 92.02 | 3.22 | -18.26 |
| 21Q3 (8) | 0.72 | 6.06 | 16.23 | 101.72 | 26.25 | 90.99 | 62.56 | 20.89 | -23.81 | 2.27 | -21.63 | -14.84 | 109.90 | -5.36 | -21.64 | 89.15 | -4.77 | -25.88 |
| 21Q2 (7) | 0.68 | 4.34 | 8.59 | 80.57 | -0.22 | 53.12 | 51.75 | 66.77 | -30.78 | 2.89 | -54.99 | -31.42 | 116.12 | -6.07 | -18.99 | 93.62 | -7.51 | -22.6 |
| 21Q1 (6) | 0.65 | 1.19 | 10.83 | 80.75 | 10.51 | 102.63 | 31.03 | -44.54 | 48.19 | 6.42 | 77.78 | -33.83 | 123.63 | -5.71 | -16.72 | 101.22 | -10.08 | -18.18 |
| 20Q4 (5) | 0.65 | 3.8 | 4.76 | 73.07 | 37.19 | 91.99 | 55.95 | -31.86 | 50.93 | 3.61 | 35.79 | 41.64 | 131.11 | -6.52 | -8.03 | 112.57 | -6.4 | -7.93 |
| 20Q3 (4) | 0.62 | -0.91 | 0.0 | 53.26 | 1.22 | 0.0 | 82.11 | 9.83 | 0.0 | 2.66 | -36.88 | 0.0 | 140.25 | -2.16 | 0.0 | 120.27 | -0.57 | 0.0 |
| 20Q2 (3) | 0.63 | 6.49 | 0.0 | 52.62 | 32.05 | 0.0 | 74.76 | 257.02 | 0.0 | 4.22 | -56.57 | 0.0 | 143.34 | -3.44 | 0.0 | 120.96 | -2.22 | 0.0 |
| 20Q1 (2) | 0.59 | -4.35 | 0.0 | 39.85 | 4.7 | 0.0 | 20.94 | -43.51 | 0.0 | 9.71 | 280.54 | 0.0 | 148.45 | 4.13 | 0.0 | 123.71 | 1.18 | 0.0 |
| 19Q4 (1) | 0.62 | 0.0 | 0.0 | 38.06 | 0.0 | 0.0 | 37.07 | 0.0 | 0.0 | 2.55 | 0.0 | 0.0 | 142.56 | 0.0 | 0.0 | 122.27 | 0.0 | 0.0 |
