- 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) | 0.55 | -5.04 | 17.11 | 27.31 | 43.25 | 13.07 | 0.88 | -11.11 | 53.60 | 75.23 | 157.94 | -14.21 | 66.18 | -24.76 |
| 2022 (9) | 0.58 | -2.38 | 13.44 | -16.57 | 38.25 | 5.84 | 0.99 | -18.18 | 30.59 | -38.21 | 184.09 | 15.02 | 87.96 | 9.7 |
| 2021 (8) | 0.59 | 11.69 | 16.11 | 30.34 | 36.14 | -4.32 | 1.21 | -82.66 | 49.50 | 2540.0 | 160.05 | 0.43 | 80.18 | -23.73 |
| 2020 (7) | 0.53 | 0.82 | 12.36 | 68.39 | 37.77 | -12.2 | 6.98 | -19.49 | 1.88 | 170.1 | 159.36 | -9.99 | 105.12 | -4.56 |
| 2019 (6) | 0.53 | 11.6 | 7.34 | -33.99 | 43.02 | 26.98 | 8.67 | -17.82 | 0.69 | -47.85 | 177.04 | 9.1 | 110.14 | 20.52 |
| 2018 (5) | 0.47 | -11.81 | 11.12 | -9.52 | 33.88 | 28.53 | 10.55 | 68.8 | 1.33 | -58.55 | 162.27 | 16.23 | 91.39 | -2.33 |
| 2017 (4) | 0.53 | 33.2 | 12.29 | 92.94 | 26.36 | 6.68 | 6.25 | -49.27 | 3.21 | 23.88 | 139.61 | -27.89 | 93.57 | -27.23 |
| 2016 (3) | 0.40 | 1.68 | 6.37 | 7.06 | 24.71 | -3.66 | 12.32 | 166.09 | 2.59 | -51.87 | 193.62 | 0.65 | 128.59 | 9.58 |
| 2015 (2) | 0.39 | -20.92 | 5.95 | -35.88 | 25.65 | 27.55 | 4.63 | 108.56 | 5.39 | -87.38 | 192.37 | 34.64 | 117.35 | 63.03 |
| 2014 (1) | 0.50 | 14.14 | 9.28 | 37.08 | 20.11 | 17.05 | 2.22 | -66.21 | 42.67 | 0 | 142.88 | -19.15 | 71.98 | -24.34 |
| 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 | -1.89 | 4.13 | 21.48 | 8.05 | 6.39 | 1.13 | -65.34 | -18.71 | 557.00 | 2938.18 | 422.51 | 159.98 | 2.48 | 15.47 | 72.84 | 2.53 | 9.35 |
| 24Q2 (19) | 0.56 | -1.44 | 6.3 | 19.88 | 5.97 | 40.2 | 3.26 | -10.19 | 204.67 | 18.33 | 77.78 | -76.37 | 156.11 | 1.35 | -13.42 | 71.04 | 4.55 | -20.12 |
| 24Q1 (18) | 0.56 | 2.77 | 2.59 | 18.76 | 9.64 | 36.54 | 3.63 | 515.25 | 548.21 | 10.31 | -90.33 | -92.16 | 154.03 | -2.48 | -13.94 | 67.95 | 2.67 | -24.58 |
| 23Q4 (17) | 0.55 | 4.78 | -5.04 | 17.11 | -15.26 | 27.31 | 0.59 | -57.55 | 109.74 | 106.60 | 0.0 | 496.96 | 157.94 | 13.99 | -14.21 | 66.18 | -0.65 | -24.76 |
| 23Q3 (16) | 0.52 | 0.15 | -9.36 | 20.19 | 42.38 | 2.49 | 1.39 | 29.91 | -70.04 | 106.60 | 37.42 | 496.96 | 138.55 | -23.16 | -5.32 | 66.61 | -25.1 | -13.55 |
| 23Q2 (15) | 0.52 | -4.88 | -10.61 | 14.18 | 3.2 | -16.69 | 1.07 | 91.07 | 568.75 | 77.57 | -41.01 | -84.91 | 180.31 | 0.75 | 12.67 | 88.93 | -1.3 | 8.97 |
| 23Q1 (14) | 0.55 | -4.87 | -7.45 | 13.74 | 2.23 | -19.27 | 0.56 | 109.24 | -77.6 | 131.50 | 636.4 | 200.73 | 178.97 | -2.78 | 14.95 | 90.10 | 2.43 | 18.3 |
| 22Q4 (13) | 0.58 | 0.02 | -2.38 | 13.44 | -31.78 | -16.57 | -6.06 | -230.6 | -225.81 | 17.86 | 0.0 | 146.06 | 184.09 | 25.8 | 15.02 | 87.96 | 14.16 | 9.7 |
| 22Q3 (12) | 0.58 | -1.23 | -5.58 | 19.7 | 15.75 | 2.76 | 4.64 | 2800.0 | 46500.0 | 17.86 | -96.53 | 146.06 | 146.34 | -8.56 | 1.96 | 77.05 | -5.59 | -10.65 |
| 22Q2 (11) | 0.58 | -1.52 | -1.55 | 17.02 | 0.0 | 19.19 | 0.16 | -93.6 | 106.02 | 514.00 | 1075.47 | 6982.68 | 160.04 | 2.79 | 4.45 | 81.61 | 7.16 | -11.62 |
| 22Q1 (10) | 0.59 | 0.34 | 8.88 | 17.02 | 5.65 | 11.97 | 2.50 | 234.41 | -70.27 | 43.73 | 502.54 | 502.54 | 155.69 | -2.72 | 5.2 | 76.16 | -5.01 | -20.7 |
| 21Q4 (9) | 0.59 | -3.26 | 11.69 | 16.11 | -15.96 | 30.34 | -1.86 | -18500.0 | -134.0 | 7.26 | 0.0 | -27.43 | 160.05 | 11.51 | 0.43 | 80.18 | -7.02 | -23.73 |
| 21Q3 (8) | 0.61 | 2.98 | 18.54 | 19.17 | 34.24 | 59.75 | -0.01 | 99.62 | -100.1 | 7.26 | 0.0 | 61.27 | 143.53 | -6.32 | -15.1 | 86.23 | -6.62 | -21.7 |
| 21Q2 (7) | 0.59 | 8.92 | 9.74 | 14.28 | -6.05 | 33.08 | -2.66 | -131.63 | -432.5 | 7.26 | 0.0 | -74.31 | 153.22 | 3.53 | -14.09 | 92.34 | -3.85 | -7.16 |
| 21Q1 (6) | 0.55 | 2.93 | 11.82 | 15.2 | 22.98 | 196.88 | 8.41 | 53.75 | -19.37 | 7.26 | -27.43 | 179.12 | 147.99 | -7.13 | -24.7 | 96.04 | -8.64 | -9.66 |
| 20Q4 (5) | 0.53 | 2.68 | 0.82 | 12.36 | 3.0 | 68.39 | 5.47 | -44.01 | 33.41 | 10.00 | 122.22 | 221.68 | 159.36 | -5.73 | -9.99 | 105.12 | -4.55 | -4.56 |
| 20Q3 (4) | 0.52 | -4.66 | 0.0 | 12.0 | 11.84 | 0.0 | 9.77 | 1121.25 | 0.0 | 4.50 | -84.07 | 0.0 | 169.05 | -5.21 | 0.0 | 110.13 | 10.73 | 0.0 |
| 20Q2 (3) | 0.54 | 10.98 | 0.0 | 10.73 | 109.57 | 0.0 | 0.80 | -92.33 | 0.0 | 28.25 | 986.54 | 0.0 | 178.34 | -9.26 | 0.0 | 99.46 | -6.44 | 0.0 |
| 20Q1 (2) | 0.49 | -7.2 | 0.0 | 5.12 | -30.25 | 0.0 | 10.43 | 154.39 | 0.0 | 2.60 | -16.36 | 0.0 | 196.54 | 11.01 | 0.0 | 106.31 | -3.48 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 7.34 | 0.0 | 0.0 | 4.10 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 177.04 | 0.0 | 0.0 | 110.14 | 0.0 | 0.0 |
