- 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) | 0.51 | -25.06 | 83.98 | 15.82 | 278.45 | 9.97 | 2.53 | -57.12 | 86.41 | 990.23 | 168.52 | -13.21 | 112.02 | -18.91 |
| 2022 (9) | 0.68 | 3.86 | 72.51 | -17.8 | 253.21 | 15.59 | 5.90 | -41.58 | 7.93 | 28.92 | 194.17 | 45.41 | 138.14 | 49.53 |
| 2021 (8) | 0.66 | 8.64 | 88.21 | 31.48 | 219.06 | 4.39 | 10.10 | -71.1 | 6.15 | 577.76 | 133.53 | -5.13 | 92.38 | -19.68 |
| 2020 (7) | 0.61 | 8.26 | 67.09 | 146.2 | 209.84 | 1.94 | 34.95 | -24.79 | 0.91 | 279.44 | 140.75 | -10.02 | 115.01 | 2.19 |
| 2019 (6) | 0.56 | 0.7 | 27.25 | 99.78 | 205.84 | 9.88 | 46.47 | -40.55 | 0.24 | 500.63 | 156.43 | 2.35 | 112.54 | 6.52 |
| 2018 (5) | 0.56 | 17.23 | 13.64 | 92.38 | 187.33 | 5.23 | 78.16 | -45.19 | 0.04 | 0 | 152.84 | -7.43 | 105.65 | 0.08 |
| 2017 (4) | 0.47 | 3.68 | 7.09 | 285.33 | 178.02 | -9.86 | 142.59 | -93.84 | 0.00 | 0 | 165.11 | -7.91 | 105.57 | -22.52 |
| 2016 (3) | 0.46 | 0.79 | 1.84 | -32.85 | 197.5 | -5.21 | 2316.37 | 1840.17 | 0.00 | 0 | 179.30 | 2.03 | 136.25 | 4.49 |
| 2015 (2) | 0.45 | -2.87 | 2.74 | -37.44 | 208.36 | -13.49 | 119.39 | 33.85 | 0.00 | 0 | 175.73 | 4.56 | 130.39 | 6.42 |
| 2014 (1) | 0.47 | -3.41 | 4.38 | -44.49 | 240.85 | -2.07 | 89.20 | -57.61 | 0.00 | 0 | 168.06 | -3.67 | 122.52 | -10.33 |
| 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) | 0.55 | 2.85 | 12.21 | 85.49 | 5.28 | 29.57 | -2.08 | -150.24 | -137.34 | 24.60 | 0.0 | -48.07 | 151.24 | -2.9 | -17.05 | 90.91 | -2.62 | -22.14 |
| 24Q2 (19) | 0.53 | -0.43 | -28.27 | 81.2 | -21.89 | -42.54 | 4.14 | 211.28 | 133.9 | 24.60 | -48.07 | -88.31 | 155.75 | -6.31 | -10.8 | 93.36 | -15.41 | -27.98 |
| 24Q1 (18) | 0.54 | 4.81 | -19.6 | 103.95 | 23.78 | 33.29 | 1.33 | -44.58 | -21.3 | 47.38 | 0.0 | -72.91 | 166.24 | -1.35 | -21.16 | 110.37 | -1.47 | -25.15 |
| 23Q4 (17) | 0.51 | 4.55 | -25.06 | 83.98 | 27.28 | 15.82 | 2.40 | -56.91 | 272.66 | 47.38 | 0.0 | 314.31 | 168.52 | -7.57 | -13.21 | 112.02 | -4.06 | -18.91 |
| 23Q3 (16) | 0.49 | -34.26 | -27.27 | 65.98 | -53.31 | -8.13 | 5.57 | 214.69 | -52.51 | 47.38 | -77.49 | 314.31 | 182.33 | 4.43 | -4.66 | 116.76 | -9.93 | -17.75 |
| 23Q2 (15) | 0.74 | 11.6 | 10.28 | 141.31 | 81.19 | 103.24 | 1.77 | 4.73 | -79.95 | 210.47 | 20.34 | 1147.86 | 174.60 | -17.19 | -8.48 | 129.63 | -12.09 | -4.98 |
| 23Q1 (14) | 0.67 | -2.31 | -3.39 | 77.99 | 7.56 | 5.68 | 1.69 | 221.58 | -69.71 | 174.90 | 1429.54 | 398.24 | 210.85 | 8.59 | 21.53 | 147.46 | 6.75 | 17.99 |
| 22Q4 (13) | 0.68 | 1.47 | 3.86 | 72.51 | 0.96 | -17.8 | -1.39 | -111.85 | -123.05 | 11.43 | 0.0 | -70.65 | 194.17 | 1.53 | 45.41 | 138.14 | -2.69 | 49.53 |
| 22Q3 (12) | 0.67 | -0.31 | 4.83 | 71.82 | 3.29 | -16.81 | 11.73 | 32.84 | -15.55 | 11.43 | -32.2 | -13.79 | 191.25 | 0.25 | 37.36 | 141.96 | 4.05 | 37.57 |
| 22Q2 (11) | 0.68 | -2.23 | 5.98 | 69.53 | -5.79 | -10.79 | 8.83 | 58.24 | -30.85 | 16.87 | -51.95 | -0.19 | 190.77 | 9.95 | 36.8 | 136.43 | 9.16 | 30.47 |
| 22Q1 (10) | 0.69 | 5.02 | 14.43 | 73.8 | -16.34 | 6.66 | 5.58 | -7.46 | -31.37 | 35.10 | -9.89 | 57.26 | 173.50 | 29.93 | 19.29 | 124.98 | 35.29 | 8.8 |
| 21Q4 (9) | 0.66 | 2.41 | 8.64 | 88.21 | 2.18 | 31.48 | 6.03 | -56.59 | 467.68 | 38.96 | 193.73 | 2382.4 | 133.53 | -4.09 | -5.13 | 92.38 | -10.48 | -19.68 |
| 21Q3 (8) | 0.64 | 0.78 | 12.41 | 86.33 | 10.76 | 68.68 | 13.89 | 8.77 | -54.59 | 13.26 | -21.51 | 745.13 | 139.23 | -0.16 | -7.92 | 103.19 | -1.32 | -14.09 |
| 21Q2 (7) | 0.64 | 5.57 | 9.6 | 77.94 | 12.65 | 81.85 | 12.77 | 57.07 | -88.3 | 16.90 | -24.3 | 4018.1 | 139.45 | -4.12 | -8.21 | 104.57 | -8.97 | -14.24 |
| 21Q1 (6) | 0.60 | -0.3 | 9.55 | 69.19 | 3.13 | 130.48 | 8.13 | 595.73 | 38.5 | 22.32 | 1322.32 | 11.05 | 145.44 | 3.33 | -7.49 | 114.87 | -0.12 | -4.59 |
| 20Q4 (5) | 0.61 | 5.97 | 8.26 | 67.09 | 31.09 | 148.02 | -1.64 | -105.36 | -108.71 | 1.57 | 0.0 | -95.58 | 140.75 | -6.91 | -10.02 | 115.01 | -4.25 | 2.19 |
| 20Q3 (4) | 0.57 | -1.74 | 0.0 | 51.18 | 19.41 | 0.0 | 30.59 | -71.98 | 0.0 | 1.57 | 282.47 | 0.0 | 151.20 | -0.47 | 0.0 | 120.11 | -1.49 | 0.0 |
| 20Q2 (3) | 0.58 | 5.52 | 0.0 | 42.86 | 42.77 | 0.0 | 109.18 | 1759.97 | 0.0 | 0.41 | -97.96 | 0.0 | 151.92 | -3.37 | 0.0 | 121.93 | 1.27 | 0.0 |
| 20Q1 (2) | 0.55 | -1.47 | 0.0 | 30.02 | 10.98 | 0.0 | 5.87 | -68.83 | 0.0 | 20.10 | -43.38 | 0.0 | 157.22 | 0.51 | 0.0 | 120.40 | 6.98 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | 27.05 | 0.0 | 0.0 | 18.83 | 0.0 | 0.0 | 35.50 | 0.0 | 0.0 | 156.43 | 0.0 | 0.0 | 112.54 | 0.0 | 0.0 |
