- 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) | 0.33 | -27.34 | 2.6 | -37.65 | 19.11 | -15.14 | 39.22 | -31.12 | 0.71 | 38.81 | 210.03 | 30.76 | 149.26 | 50.39 |
| 2022 (9) | 0.46 | -8.07 | 4.17 | -0.48 | 22.52 | 12.88 | 56.94 | 57.51 | 0.51 | -62.14 | 160.62 | 12.54 | 99.25 | 22.89 |
| 2021 (8) | 0.50 | 11.3 | 4.19 | 0.72 | 19.95 | 26.75 | 36.15 | 123.56 | 1.34 | -56.78 | 142.72 | -5.64 | 80.76 | -27.32 |
| 2020 (7) | 0.45 | -4.24 | 4.16 | -23.39 | 15.74 | 21.17 | 16.17 | 51.4 | 3.11 | -20.08 | 151.25 | -6.62 | 111.11 | -5.13 |
| 2019 (6) | 0.47 | -13.72 | 5.43 | -25.0 | 12.99 | 13.95 | 10.68 | 129.18 | 3.89 | -61.93 | 161.97 | 16.29 | 117.12 | 11.72 |
| 2018 (5) | 0.54 | 0.33 | 7.24 | -2.16 | 11.4 | -4.04 | 4.66 | -11.07 | 10.22 | 13.54 | 139.28 | -3.45 | 104.83 | -8.29 |
| 2017 (4) | 0.54 | -9.31 | 7.4 | -0.67 | 11.88 | -10.07 | 5.24 | -28.22 | 9.00 | 29.17 | 144.25 | 10.07 | 114.31 | 10.95 |
| 2016 (3) | 0.60 | 2.12 | 7.45 | -6.64 | 13.21 | -12.46 | 7.30 | -31.2 | 6.97 | 39.35 | 131.05 | -7.75 | 103.03 | -8.21 |
| 2015 (2) | 0.59 | -8.22 | 7.98 | -6.99 | 15.09 | -15.03 | 10.61 | -27.23 | 5.00 | 41.39 | 142.06 | 3.65 | 112.24 | 17.47 |
| 2014 (1) | 0.64 | 17.49 | 8.58 | 99.53 | 17.76 | 29.92 | 14.58 | -41.54 | 3.54 | 0 | 137.06 | 12.02 | 95.55 | 13.71 |
| 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) | 0.30 | -15.81 | -18.16 | 1.6 | 20.3 | -49.69 | 73.29 | -47.05 | 121.35 | 2.31 | 97.64 | -37.95 | 230.74 | 16.84 | 20.56 | 177.44 | 20.36 | 40.75 |
| 24Q2 (19) | 0.36 | -4.05 | -11.01 | 1.33 | -21.76 | -53.66 | 138.42 | 17.53 | 152.59 | 1.17 | -13.11 | -48.98 | 197.49 | 5.24 | 11.26 | 147.43 | 8.75 | 34.08 |
| 24Q1 (18) | 0.38 | 12.17 | -21.56 | 1.7 | -34.62 | -48.95 | 117.77 | 451.1 | 157.65 | 1.34 | -75.26 | -46.4 | 187.66 | -10.65 | 24.97 | 135.57 | -9.17 | 52.21 |
| 23Q4 (17) | 0.33 | -9.67 | -27.34 | 2.6 | -18.24 | -37.65 | 21.37 | -35.46 | -59.11 | 5.43 | 46.01 | 184.86 | 210.03 | 9.74 | 30.76 | 149.26 | 18.39 | 50.39 |
| 23Q3 (16) | 0.37 | -8.46 | -21.89 | 3.18 | 10.8 | -39.89 | 33.11 | -39.58 | -47.77 | 3.72 | 62.52 | 122.84 | 191.39 | 7.82 | 23.27 | 126.07 | 14.65 | 30.33 |
| 23Q2 (15) | 0.40 | -15.44 | -18.82 | 2.87 | -13.81 | -38.01 | 54.80 | 19.89 | -1.63 | 2.29 | -8.72 | -5.78 | 177.51 | 18.21 | 23.23 | 109.96 | 23.45 | 30.69 |
| 23Q1 (14) | 0.48 | 3.91 | -9.43 | 3.33 | -20.14 | -28.69 | 45.71 | -12.53 | -18.13 | 2.51 | 31.51 | -19.4 | 150.17 | -6.51 | 11.39 | 89.07 | -10.26 | 16.26 |
| 22Q4 (13) | 0.46 | -2.89 | -8.07 | 4.17 | -21.17 | -0.48 | 52.26 | -17.56 | 24.81 | 1.91 | 14.22 | -57.85 | 160.62 | 3.45 | 12.54 | 99.25 | 2.61 | 22.89 |
| 22Q3 (12) | 0.47 | -4.86 | -5.95 | 5.29 | 14.25 | 24.18 | 63.39 | 13.79 | 36.73 | 1.67 | -31.28 | -60.81 | 155.26 | 7.78 | 11.56 | 96.73 | 14.96 | 19.14 |
| 22Q2 (11) | 0.50 | -5.66 | 2.47 | 4.63 | -0.86 | 14.6 | 55.71 | -0.21 | 67.25 | 2.43 | -21.92 | -62.1 | 144.05 | 6.85 | -0.41 | 84.14 | 9.83 | -10.67 |
| 22Q1 (10) | 0.53 | 5.47 | 13.8 | 4.67 | 11.46 | 12.8 | 55.83 | 33.34 | 150.58 | 3.11 | -31.22 | -70.96 | 134.81 | -5.54 | -9.11 | 76.61 | -5.14 | -27.16 |
| 21Q4 (9) | 0.50 | -0.66 | 11.3 | 4.19 | -1.64 | 0.72 | 41.87 | -9.69 | 276.87 | 4.53 | 6.2 | -77.25 | 142.72 | 2.55 | -5.64 | 80.76 | -0.53 | -27.32 |
| 21Q3 (8) | 0.50 | 3.66 | 18.12 | 4.26 | 5.45 | -4.91 | 46.36 | 39.18 | 973.15 | 4.26 | -33.55 | -93.79 | 139.17 | -3.79 | -16.85 | 81.19 | -13.8 | -35.22 |
| 21Q2 (7) | 0.49 | 4.76 | 7.05 | 4.04 | -2.42 | -11.21 | 33.31 | 49.51 | 119.14 | 6.41 | -40.18 | -54.83 | 144.65 | -2.47 | -10.19 | 94.19 | -10.44 | -20.31 |
| 21Q1 (6) | 0.46 | 3.16 | 0.87 | 4.14 | -0.48 | -10.2 | 22.28 | 100.54 | -27.0 | 10.72 | -46.12 | 75.45 | 148.32 | -1.94 | -8.75 | 105.17 | -5.35 | -10.67 |
| 20Q4 (5) | 0.45 | 5.44 | -4.24 | 4.16 | -7.14 | -23.39 | 11.11 | 157.18 | 21.42 | 19.90 | -71.02 | -4.1 | 151.25 | -9.63 | -6.62 | 111.11 | -11.35 | -5.13 |
| 20Q3 (4) | 0.43 | -6.06 | 0.0 | 4.48 | -1.54 | 0.0 | 4.32 | -71.58 | 0.0 | 68.67 | 383.57 | 0.0 | 167.37 | 3.91 | 0.0 | 125.33 | 6.04 | 0.0 |
| 20Q2 (3) | 0.45 | -1.28 | 0.0 | 4.55 | -1.3 | 0.0 | 15.20 | -50.2 | 0.0 | 14.20 | 132.36 | 0.0 | 161.07 | -0.9 | 0.0 | 118.19 | 0.39 | 0.0 |
| 20Q1 (2) | 0.46 | -2.07 | 0.0 | 4.61 | -15.1 | 0.0 | 30.52 | 233.55 | 0.0 | 6.11 | -70.55 | 0.0 | 162.54 | 0.35 | 0.0 | 117.73 | 0.52 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 5.43 | 0.0 | 0.0 | 9.15 | 0.0 | 0.0 | 20.75 | 0.0 | 0.0 | 161.97 | 0.0 | 0.0 | 117.12 | 0.0 | 0.0 |
