- 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) | 0.44 | 13.59 | 7.63 | 83.41 | 14.26 | 8.44 | 46.01 | -98.89 | 4.05 | 84.84 | 245.80 | 4.25 | 147.33 | 6.79 |
| 2022 (9) | 0.39 | 39.36 | 4.16 | 217.56 | 13.15 | 20.86 | 4152.18 | 164.38 | 2.19 | 88.86 | 235.77 | -9.96 | 137.96 | -19.21 |
| 2021 (8) | 0.28 | -24.3 | 1.31 | -45.87 | 10.88 | 9.57 | 1570.53 | 150.22 | 1.16 | -54.01 | 261.86 | -12.54 | 170.77 | -21.51 |
| 2020 (7) | 0.37 | -4.17 | 2.42 | -1.22 | 9.93 | -1.78 | 627.67 | 141.52 | 2.52 | -19.74 | 299.39 | -4.51 | 217.56 | -3.6 |
| 2019 (6) | 0.38 | -1.57 | 2.45 | -2.0 | 10.11 | 15.81 | 259.88 | 5.88 | 3.14 | -45.97 | 313.54 | 0.59 | 225.69 | 6.89 |
| 2018 (5) | 0.39 | 11.16 | 2.5 | 43.68 | 8.73 | -1.91 | 245.44 | 214.42 | 5.81 | 57.04 | 311.70 | 11.1 | 211.14 | 13.67 |
| 2017 (4) | 0.35 | 47.33 | 1.74 | 815.79 | 8.9 | -6.22 | 78.06 | -73.2 | 3.70 | 2463.01 | 280.55 | -21.66 | 185.75 | -30.23 |
| 2016 (3) | 0.24 | -1.33 | 0.19 | -26.92 | 9.49 | -2.06 | 291.31 | 56.82 | 0.14 | -38.42 | 358.13 | 1.87 | 266.22 | 6.67 |
| 2015 (2) | 0.24 | -22.02 | 0.26 | -44.68 | 9.69 | 33.84 | 185.76 | 136.16 | 0.23 | 49.54 | 351.56 | 50.41 | 249.57 | 66.27 |
| 2014 (1) | 0.31 | 6.8 | 0.47 | 34.29 | 7.24 | 7.42 | 78.66 | 396.59 | 0.16 | 0 | 233.74 | -6.11 | 150.10 | -6.19 |
| 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) | 0.44 | -3.91 | -0.88 | 7.87 | -2.6 | 12.43 | 16.68 | -13.49 | -51.89 | 16.02 | 10.35 | 31.49 | 261.11 | 5.89 | 8.7 | 176.59 | 4.13 | 27.96 |
| 24Q2 (19) | 0.45 | 8.41 | 4.17 | 8.08 | -0.12 | 37.41 | 19.28 | 44.1 | -99.05 | 14.52 | -38.09 | 35.82 | 246.59 | -20.97 | 11.94 | 169.59 | -15.78 | 33.86 |
| 24Q1 (18) | 0.42 | -4.75 | 10.72 | 8.09 | 6.03 | 72.13 | 13.38 | 34.61 | -99.66 | 23.45 | -31.83 | 99.59 | 312.02 | 26.94 | 19.08 | 201.37 | 36.68 | 41.09 |
| 23Q4 (17) | 0.44 | -0.11 | 13.59 | 7.63 | 9.0 | 83.41 | 9.94 | -71.33 | -99.82 | 34.40 | 182.31 | 371.35 | 245.80 | 2.33 | 4.25 | 147.33 | 6.76 | 6.79 |
| 23Q3 (16) | 0.44 | 0.98 | 24.51 | 7.0 | 19.05 | 116.72 | 34.67 | -98.29 | -99.52 | 12.19 | 13.98 | 164.08 | 240.21 | 9.05 | -8.03 | 138.00 | 8.93 | -13.39 |
| 23Q2 (15) | 0.44 | 15.23 | 31.74 | 5.88 | 25.11 | 172.22 | 2027.21 | -47.75 | -39.9 | 10.69 | -9.01 | 97.98 | 220.28 | -15.93 | -5.27 | 126.69 | -11.23 | -9.12 |
| 23Q1 (14) | 0.38 | -2.27 | 47.72 | 4.7 | 12.98 | 211.26 | 3879.85 | -31.4 | 142.47 | 11.75 | 61.0 | 78.97 | 262.03 | 11.14 | -12.67 | 142.72 | 3.45 | -20.7 |
| 22Q4 (13) | 0.39 | 9.49 | 39.36 | 4.16 | 28.79 | 217.56 | 5655.38 | -22.11 | 193.14 | 7.30 | 58.17 | 94.99 | 235.77 | -9.73 | -9.96 | 137.96 | -13.42 | -19.21 |
| 22Q3 (12) | 0.35 | 6.85 | 4.3 | 3.23 | 49.54 | -13.17 | 7260.75 | 115.26 | 233.76 | 4.61 | -14.55 | -62.79 | 261.19 | 12.32 | -37.39 | 159.34 | 14.3 | -49.88 |
| 22Q2 (11) | 0.33 | 29.2 | -18.67 | 2.16 | 43.05 | -32.71 | 3373.07 | 110.8 | 148.39 | 5.40 | -17.75 | -56.26 | 232.54 | -22.49 | -10.54 | 139.41 | -22.54 | -18.92 |
| 22Q1 (10) | 0.26 | -7.8 | -37.68 | 1.51 | 15.27 | -52.96 | 1600.11 | -17.06 | 54.22 | 6.57 | 75.41 | -55.0 | 300.03 | 14.58 | 10.29 | 179.98 | 5.39 | -1.92 |
| 21Q4 (9) | 0.28 | -18.06 | -24.3 | 1.31 | -64.78 | -45.87 | 1929.26 | -11.32 | 128.08 | 3.74 | -69.82 | -67.52 | 261.86 | -37.23 | -12.54 | 170.77 | -46.28 | -21.51 |
| 21Q3 (8) | 0.34 | -16.69 | -2.58 | 3.72 | 15.89 | 51.84 | 2175.41 | 60.19 | 171.33 | 12.40 | 0.44 | 11.35 | 417.18 | 60.49 | 16.34 | 317.89 | 84.87 | 25.53 |
| 21Q2 (7) | 0.41 | -1.0 | 1.77 | 3.21 | 0.0 | 31.02 | 1358.00 | 30.89 | 127.96 | 12.35 | -15.38 | 31.02 | 259.94 | -4.44 | -8.58 | 171.95 | -6.29 | -13.85 |
| 21Q1 (6) | 0.41 | 12.0 | 8.77 | 3.21 | 32.64 | 31.02 | 1037.54 | 22.66 | 117.79 | 14.59 | 26.62 | 60.8 | 272.03 | -9.14 | -13.85 | 183.50 | -15.66 | -18.53 |
| 20Q4 (5) | 0.37 | 5.45 | -4.17 | 2.42 | -1.22 | -1.22 | 845.87 | 5.5 | 192.85 | 11.52 | 3.48 | -10.63 | 299.39 | -16.51 | -4.51 | 217.56 | -14.09 | -3.6 |
| 20Q3 (4) | 0.35 | -12.96 | 0.0 | 2.45 | 0.0 | 0.0 | 801.76 | 34.59 | 0.0 | 11.14 | 18.18 | 0.0 | 358.60 | 26.11 | 0.0 | 253.23 | 26.88 | 0.0 |
| 20Q2 (3) | 0.40 | 5.81 | 0.0 | 2.45 | 0.0 | 0.0 | 595.72 | 25.05 | 0.0 | 9.42 | 3.85 | 0.0 | 284.35 | -9.95 | 0.0 | 199.59 | -11.39 | 0.0 |
| 20Q1 (2) | 0.38 | -1.33 | 0.0 | 2.45 | 0.0 | 0.0 | 476.39 | 64.93 | 0.0 | 9.07 | -29.63 | 0.0 | 315.77 | 0.71 | 0.0 | 225.24 | -0.2 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 288.84 | 0.0 | 0.0 | 12.89 | 0.0 | 0.0 | 313.54 | 0.0 | 0.0 | 225.69 | 0.0 | 0.0 |
