- 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) | 0.53 | -15.88 | 110.59 | -21.56 | 713.45 | -43.13 | -2.99 | 0 | 3.58 | 0.0 | 194.41 | 19.6 | 168.54 | 32.14 |
| 2022 (9) | 0.63 | -3.38 | 140.98 | 20.62 | 1254.61 | -5.23 | 12.37 | -65.68 | 3.58 | 41.98 | 162.55 | 12.36 | 127.55 | 4.19 |
| 2021 (8) | 0.65 | -5.2 | 116.88 | 71.35 | 1323.78 | 4.15 | 36.04 | 60.18 | 2.52 | 194.3 | 144.67 | 20.87 | 122.42 | 21.08 |
| 2020 (7) | 0.69 | 4.08 | 68.21 | -15.24 | 1271.05 | 6.17 | 22.50 | 86.57 | 0.86 | -53.61 | 119.69 | -9.61 | 101.11 | -2.23 |
| 2019 (6) | 0.66 | -9.62 | 80.47 | 41.22 | 1197.24 | -6.79 | 12.06 | -61.94 | 1.85 | 55.16 | 132.42 | 19.46 | 103.42 | 14.4 |
| 2018 (5) | 0.73 | 13.55 | 56.98 | 33.26 | 1284.44 | -1.81 | 31.69 | -38.72 | 1.19 | 313.42 | 110.85 | -4.08 | 90.40 | 3.3 |
| 2017 (4) | 0.64 | -9.16 | 42.76 | -32.49 | 1308.16 | 64.84 | 51.71 | 331.28 | 0.29 | -74.15 | 115.57 | 11.83 | 87.51 | 1.51 |
| 2016 (3) | 0.71 | -7.61 | 63.34 | -51.64 | 793.61 | -15.28 | 11.99 | 49.13 | 1.11 | -66.78 | 103.34 | -6.58 | 86.21 | 5.25 |
| 2015 (2) | 0.77 | -5.17 | 130.98 | 6.9 | 936.79 | 23.32 | 8.04 | 85.25 | 3.35 | -43.56 | 110.62 | 13.57 | 81.91 | 5.51 |
| 2014 (1) | 0.81 | -7.29 | 122.52 | 13.38 | 759.63 | -5.44 | 4.34 | -26.57 | 5.94 | 0 | 97.40 | 10.48 | 77.63 | 12.56 |
| 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 | 6.68 | -3.23 | 112.17 | -0.92 | -1.33 | 0.38 | -33.33 | 109.62 | 194.24 | 0.0 | 89.88 | 192.63 | -10.04 | 10.57 | 166.18 | -10.13 | 18.07 |
| 24Q2 (19) | 0.51 | -0.21 | -10.24 | 113.21 | -0.21 | -25.07 | 0.57 | -75.85 | -61.49 | 194.24 | 0.0 | 89.88 | 214.14 | 0.95 | 11.71 | 184.91 | 1.31 | 20.03 |
| 24Q1 (18) | 0.51 | -2.7 | -4.45 | 113.45 | 2.59 | -33.56 | 2.36 | 155.14 | 139.4 | 194.24 | 89.88 | 1028.19 | 212.12 | 9.11 | -6.98 | 182.52 | 8.29 | 10.08 |
| 23Q4 (17) | 0.53 | -6.57 | -15.88 | 110.59 | -2.72 | -21.56 | -4.28 | -8.35 | -159.2 | 102.29 | 0.0 | 494.16 | 194.41 | 11.59 | 19.6 | 168.54 | 19.74 | 32.14 |
| 23Q3 (16) | 0.57 | -1.05 | -14.49 | 113.68 | -24.76 | -17.54 | -3.95 | -366.89 | -122.17 | 102.29 | 0.0 | 1256.42 | 174.22 | -9.12 | 26.83 | 140.75 | -8.63 | 30.74 |
| 23Q2 (15) | 0.57 | 6.22 | -12.69 | 151.08 | -11.52 | 25.75 | 1.48 | 124.71 | -91.15 | 102.29 | 494.16 | 685.07 | 191.70 | -15.94 | 40.81 | 154.05 | -7.09 | 43.4 |
| 23Q1 (14) | 0.54 | -14.34 | -17.79 | 170.75 | 21.12 | 45.38 | -5.99 | -182.85 | -165.11 | 17.22 | 0.0 | -47.08 | 228.04 | 40.29 | 65.65 | 165.80 | 29.99 | 50.03 |
| 22Q4 (13) | 0.63 | -5.03 | -3.38 | 140.98 | 2.26 | 20.62 | 7.23 | -59.43 | -80.9 | 17.22 | 128.29 | 101.11 | 162.55 | 18.33 | 12.36 | 127.55 | 18.47 | 4.19 |
| 22Q3 (12) | 0.66 | 1.04 | -1.65 | 137.86 | 14.75 | 27.33 | 17.82 | 6.52 | -61.33 | 7.54 | -42.12 | 16.19 | 137.37 | 0.9 | 2.32 | 107.66 | 0.21 | 1.77 |
| 22Q2 (11) | 0.66 | 0.02 | -3.83 | 120.14 | 2.29 | 13.98 | 16.73 | 81.85 | -60.75 | 13.03 | -59.95 | 83.28 | 136.14 | -1.1 | 0.55 | 107.43 | -2.79 | 1.58 |
| 22Q1 (10) | 0.66 | 0.68 | 0.23 | 117.45 | 0.49 | 51.06 | 9.20 | -75.7 | -23.71 | 32.53 | 280.02 | 92.77 | 137.66 | -4.85 | 12.48 | 110.51 | -9.73 | 14.36 |
| 21Q4 (9) | 0.65 | -3.33 | -5.2 | 116.88 | 7.95 | 71.35 | 37.86 | -17.84 | -29.26 | 8.56 | 31.9 | 248.22 | 144.67 | 7.75 | 20.87 | 122.42 | 15.72 | 21.08 |
| 21Q3 (8) | 0.67 | -1.2 | -1.43 | 108.27 | 2.72 | 21.99 | 46.08 | 8.12 | 216.05 | 6.49 | -8.7 | -17.96 | 134.26 | -0.84 | 9.76 | 105.79 | 0.03 | 6.13 |
| 21Q2 (7) | 0.68 | 4.24 | 3.1 | 105.4 | 35.56 | 46.8 | 42.62 | 253.4 | 24.73 | 7.11 | -57.88 | 143.99 | 135.40 | 10.63 | 2.17 | 105.76 | 9.45 | -1.29 |
| 21Q1 (6) | 0.65 | -4.78 | 4.42 | 77.75 | 13.99 | 4.78 | 12.06 | -77.47 | 332.26 | 16.88 | 586.47 | -68.6 | 122.39 | 2.26 | -11.15 | 96.63 | -4.43 | -4.44 |
| 20Q4 (5) | 0.69 | 0.51 | 4.08 | 68.21 | -23.14 | -15.24 | 53.52 | 267.08 | 167.73 | 2.46 | -68.92 | -53.12 | 119.69 | -2.15 | -9.61 | 101.11 | 1.43 | -2.23 |
| 20Q3 (4) | 0.68 | 3.34 | 0.0 | 88.75 | 23.61 | 0.0 | 14.58 | -57.33 | 0.0 | 7.91 | 171.52 | 0.0 | 122.32 | -7.7 | 0.0 | 99.68 | -6.96 | 0.0 |
| 20Q2 (3) | 0.66 | 5.57 | 0.0 | 71.8 | -3.23 | 0.0 | 34.17 | 1124.73 | 0.0 | 2.91 | -94.58 | 0.0 | 132.52 | -3.8 | 0.0 | 107.14 | 5.95 | 0.0 |
| 20Q1 (2) | 0.63 | -5.09 | 0.0 | 74.2 | -7.79 | 0.0 | 2.79 | -86.04 | 0.0 | 53.75 | 925.0 | 0.0 | 137.75 | 4.03 | 0.0 | 101.12 | -2.22 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | 80.47 | 0.0 | 0.0 | 19.99 | 0.0 | 0.0 | 5.24 | 0.0 | 0.0 | 132.42 | 0.0 | 0.0 | 103.42 | 0.0 | 0.0 |
