- 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) | 0.56 | -19.03 | 128.86 | -13.79 | 1107.88 | 16.3 | 9.06 | -40.51 | 0.56 | -9.73 | 156.57 | 18.32 | 98.01 | 44.28 |
| 2022 (9) | 0.69 | 11.83 | 149.47 | 74.57 | 952.57 | 41.69 | 15.23 | -32.31 | 0.62 | -54.87 | 132.33 | -5.4 | 67.93 | -16.35 |
| 2021 (8) | 0.62 | 10.81 | 85.62 | 159.53 | 672.3 | 7.31 | 22.50 | -16.64 | 1.37 | 48.71 | 139.89 | -10.93 | 81.21 | -25.39 |
| 2020 (7) | 0.56 | 5.09 | 32.99 | 34.98 | 626.49 | 0.66 | 26.99 | 38.69 | 0.92 | 1168.38 | 157.05 | 3.25 | 108.84 | 3.48 |
| 2019 (6) | 0.53 | 1.63 | 24.44 | -9.21 | 622.4 | 11.04 | 19.46 | -30.82 | 0.07 | 0 | 152.10 | 0.8 | 105.18 | 10.72 |
| 2018 (5) | 0.52 | -0.53 | 26.92 | 0.15 | 560.5 | -1.48 | 28.13 | -22.4 | 0.00 | 0 | 150.89 | -10.69 | 95.00 | -19.75 |
| 2017 (4) | 0.52 | -5.88 | 26.88 | 13.95 | 568.9 | 7.79 | 36.25 | -34.98 | 0.00 | 0 | 168.95 | 8.73 | 118.38 | 8.42 |
| 2016 (3) | 0.56 | 0.47 | 23.59 | 14.07 | 527.79 | 1.14 | 55.75 | -39.87 | 0.00 | 0 | 155.38 | 11.95 | 109.19 | 18.26 |
| 2015 (2) | 0.56 | 5.03 | 20.68 | 2.07 | 521.83 | 29.4 | 92.72 | 153.75 | 0.00 | 0 | 138.79 | -5.65 | 92.33 | -13.69 |
| 2014 (1) | 0.53 | 0.19 | 20.26 | -45.81 | 403.27 | 10.02 | 36.54 | 17.79 | 0.00 | 0 | 147.10 | -0.7 | 106.98 | -9.46 |
| 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 | -9.87 | -13.67 | 128.12 | 6.39 | 0.46 | 4.63 | -52.42 | -64.47 | 3.34 | 111.96 | 155.09 | 155.95 | 9.66 | 12.97 | 100.78 | 10.31 | 32.74 |
| 24Q2 (19) | 0.60 | 12.09 | -8.2 | 120.43 | 4.33 | -9.85 | 9.73 | 38.21 | -2.11 | 1.58 | -38.66 | -21.08 | 142.21 | -12.16 | 5.19 | 91.36 | -10.01 | 22.11 |
| 24Q1 (18) | 0.54 | -3.59 | -17.05 | 115.43 | -10.42 | -19.07 | 7.04 | 0.28 | 8.98 | 2.57 | 5.32 | -23.33 | 161.90 | 3.4 | 16.52 | 101.52 | 3.58 | 45.65 |
| 23Q4 (17) | 0.56 | -11.36 | -19.03 | 128.86 | 1.04 | -13.79 | 7.02 | -46.12 | -36.24 | 2.44 | 86.3 | 30.33 | 156.57 | 13.42 | 18.32 | 98.01 | 29.1 | 44.28 |
| 23Q3 (16) | 0.63 | -4.16 | -9.45 | 127.53 | -4.54 | 2.03 | 13.03 | 31.09 | -36.47 | 1.31 | -34.42 | -11.04 | 138.04 | 2.11 | 3.04 | 75.92 | 1.47 | 9.41 |
| 23Q2 (15) | 0.66 | 1.28 | -1.41 | 133.59 | -6.34 | 53.83 | 9.94 | 53.87 | -43.33 | 2.00 | -40.42 | -38.16 | 135.19 | -2.71 | -4.84 | 74.82 | 7.35 | 3.16 |
| 23Q1 (14) | 0.65 | -5.89 | 2.47 | 142.63 | -4.58 | 49.4 | 6.46 | -41.33 | -59.57 | 3.35 | 79.04 | -41.33 | 138.95 | 5.0 | 1.79 | 69.70 | 2.61 | -9.45 |
| 22Q4 (13) | 0.69 | -0.88 | 11.83 | 149.47 | 19.59 | 74.57 | 11.01 | -46.32 | -39.41 | 1.87 | 27.17 | -63.14 | 132.33 | -1.22 | -5.4 | 67.93 | -2.1 | -16.35 |
| 22Q3 (12) | 0.70 | 4.36 | 15.19 | 124.99 | 43.93 | 78.99 | 20.51 | 16.93 | -22.04 | 1.47 | -54.41 | -69.2 | 133.97 | -5.7 | -6.45 | 69.39 | -4.33 | -8.52 |
| 22Q2 (11) | 0.67 | 5.26 | 12.14 | 86.84 | -9.04 | 122.84 | 17.54 | 9.76 | -29.76 | 3.23 | -43.47 | -38.93 | 142.07 | 4.08 | -2.4 | 72.53 | -5.77 | -6.93 |
| 22Q1 (10) | 0.63 | 2.7 | 14.36 | 95.47 | 11.5 | 160.14 | 15.98 | -12.05 | -30.46 | 5.71 | 12.48 | -0.63 | 136.50 | -2.42 | -14.22 | 76.97 | -5.22 | -23.57 |
| 21Q4 (9) | 0.62 | 2.1 | 10.81 | 85.62 | 22.61 | 159.53 | 18.17 | -30.94 | -44.23 | 5.08 | 6.28 | 28.27 | 139.89 | -2.32 | -10.93 | 81.21 | 7.07 | -25.39 |
| 21Q3 (8) | 0.61 | 1.59 | 6.08 | 69.83 | 79.19 | 36.39 | 26.31 | 5.37 | -26.77 | 4.78 | -9.63 | 67.78 | 143.21 | -1.62 | -6.56 | 75.85 | -2.67 | -28.85 |
| 21Q2 (7) | 0.60 | 7.35 | 6.76 | 38.97 | 6.19 | -9.75 | 24.97 | 8.66 | -13.42 | 5.29 | -8.01 | 64.5 | 145.57 | -8.52 | -6.83 | 77.93 | -22.62 | -22.2 |
| 21Q1 (6) | 0.55 | -0.48 | 2.34 | 36.7 | 11.25 | 23.36 | 22.98 | -29.47 | 60.92 | 5.75 | 45.19 | 111.47 | 159.13 | 1.32 | 2.36 | 100.71 | -7.47 | 4.94 |
| 20Q4 (5) | 0.56 | -2.26 | 5.09 | 32.99 | -35.57 | 34.98 | 32.58 | -9.32 | 105.42 | 3.96 | 39.0 | 930.82 | 157.05 | 2.47 | 3.25 | 108.84 | 2.09 | 3.48 |
| 20Q3 (4) | 0.57 | 2.24 | 0.0 | 51.2 | 18.57 | 0.0 | 35.93 | 24.58 | 0.0 | 2.85 | -11.4 | 0.0 | 153.26 | -1.91 | 0.0 | 106.61 | 6.43 | 0.0 |
| 20Q2 (3) | 0.56 | 2.91 | 0.0 | 43.18 | 45.14 | 0.0 | 28.84 | 101.96 | 0.0 | 3.21 | 18.25 | 0.0 | 156.24 | 0.5 | 0.0 | 100.17 | 4.38 | 0.0 |
| 20Q1 (2) | 0.54 | 2.19 | 0.0 | 29.75 | 21.73 | 0.0 | 14.28 | -9.96 | 0.0 | 2.72 | 607.77 | 0.0 | 155.46 | 2.21 | 0.0 | 95.97 | -8.76 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 24.44 | 0.0 | 0.0 | 15.86 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 152.10 | 0.0 | 0.0 | 105.18 | 0.0 | 0.0 |
