- 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) | 0.45 | -16.51 | 72.96 | -40.71 | 185.53 | 8.04 | 7.90 | -15.05 | 2.56 | -48.13 | 171.12 | 3.88 | 100.43 | 0.28 |
| 2022 (9) | 0.54 | 1.24 | 123.06 | 14.01 | 171.73 | 6.46 | 9.30 | 17.42 | 4.94 | -28.21 | 164.73 | 20.5 | 100.15 | 38.18 |
| 2021 (8) | 0.53 | -2.54 | 107.94 | -4.2 | 161.31 | 13.12 | 7.92 | 121.85 | 6.88 | -33.2 | 136.71 | 38.64 | 72.48 | 49.23 |
| 2020 (7) | 0.55 | -6.69 | 112.67 | -19.09 | 142.6 | -8.53 | 3.57 | 26.15 | 10.30 | -29.36 | 98.61 | -21.63 | 48.57 | -28.82 |
| 2019 (6) | 0.59 | -0.54 | 139.25 | -1.0 | 155.9 | -3.78 | 2.83 | -36.12 | 14.58 | 45.4 | 125.83 | 1.24 | 68.24 | 0.95 |
| 2018 (5) | 0.59 | 1.7 | 140.66 | 6.46 | 162.03 | 0.56 | 4.43 | -24.53 | 10.02 | 49.1 | 124.29 | 16.46 | 67.60 | 16.25 |
| 2017 (4) | 0.58 | 3.58 | 132.13 | 14.99 | 161.13 | 2.06 | 5.87 | -32.53 | 6.72 | 8.26 | 106.72 | -18.08 | 58.15 | -20.42 |
| 2016 (3) | 0.56 | -1.51 | 114.91 | 8.85 | 157.87 | 4.76 | 8.70 | -28.04 | 6.21 | 33.8 | 130.28 | -5.81 | 73.07 | -8.73 |
| 2015 (2) | 0.57 | -0.42 | 105.57 | 10.5 | 150.69 | 2.43 | 12.09 | -24.72 | 4.64 | 54.6 | 138.31 | 21.74 | 80.06 | 16.48 |
| 2014 (1) | 0.57 | -1.65 | 95.54 | 11.21 | 147.12 | 7.87 | 16.06 | 0.06 | 3.00 | 0 | 113.61 | 0.82 | 68.73 | 1.46 |
| 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) | 0.43 | -5.23 | -10.62 | 74.76 | 3.7 | -12.8 | 9.62 | -18.2 | 11.99 | 9.99 | 29.48 | -2.79 | 199.59 | 12.1 | 31.17 | 117.05 | 8.89 | 28.33 |
| 24Q2 (19) | 0.46 | 5.22 | -7.52 | 72.09 | 1.49 | -15.35 | 11.76 | -16.0 | 17.84 | 7.72 | 9.78 | -20.95 | 178.04 | -7.09 | 18.25 | 107.49 | -5.84 | 18.0 |
| 24Q1 (18) | 0.43 | -3.81 | -14.28 | 71.03 | -2.65 | -27.88 | 14.00 | 114.4 | 102.31 | 7.03 | -26.31 | -59.47 | 191.62 | 11.98 | 22.43 | 114.16 | 13.67 | 18.74 |
| 23Q4 (17) | 0.45 | -6.83 | -16.51 | 72.96 | -14.9 | -40.71 | 6.53 | -23.98 | 9.2 | 9.54 | -7.19 | -62.97 | 171.12 | 12.46 | 3.88 | 100.43 | 10.11 | 0.28 |
| 23Q3 (16) | 0.48 | -1.94 | -12.95 | 85.73 | 0.67 | -33.85 | 8.59 | -13.93 | -25.43 | 10.28 | 5.29 | -53.92 | 152.16 | 1.06 | -31.5 | 91.21 | 0.13 | -31.68 |
| 23Q2 (15) | 0.49 | -2.47 | -11.3 | 85.16 | -13.53 | -31.74 | 9.98 | 44.22 | -5.31 | 9.76 | -43.71 | -60.76 | 150.56 | -3.81 | -25.45 | 91.09 | -5.25 | -23.1 |
| 23Q1 (14) | 0.51 | -6.3 | -6.49 | 98.49 | -19.97 | -17.82 | 6.92 | 15.72 | -37.6 | 17.34 | -32.68 | -23.76 | 156.52 | -4.98 | -20.88 | 96.14 | -4.0 | -15.33 |
| 22Q4 (13) | 0.54 | -2.86 | 1.24 | 123.06 | -5.05 | 14.01 | 5.98 | -48.09 | -38.54 | 25.76 | 15.49 | 6.83 | 164.73 | -25.84 | 20.5 | 100.15 | -24.99 | 38.18 |
| 22Q3 (12) | 0.56 | -0.09 | 3.51 | 129.6 | 3.89 | 20.7 | 11.52 | 9.3 | 34.42 | 22.31 | -10.33 | 6.28 | 222.12 | 9.99 | 101.58 | 133.51 | 12.7 | 143.94 |
| 22Q2 (11) | 0.56 | 2.82 | 4.38 | 124.75 | 4.09 | 16.83 | 10.54 | -4.96 | 76.25 | 24.88 | 9.35 | -11.9 | 201.95 | 2.08 | 79.42 | 118.46 | 4.32 | 101.05 |
| 22Q1 (10) | 0.54 | 1.44 | 0.31 | 119.85 | 11.03 | 7.72 | 11.09 | 13.98 | 42.54 | 22.75 | -5.66 | 16.43 | 197.83 | 44.71 | 97.73 | 113.55 | 56.66 | 118.11 |
| 21Q4 (9) | 0.53 | -0.67 | -2.54 | 107.94 | 0.53 | -4.2 | 9.73 | 13.54 | 48.78 | 24.11 | 14.88 | -12.67 | 136.71 | 24.07 | 38.64 | 72.48 | 32.43 | 49.23 |
| 21Q3 (8) | 0.54 | 0.75 | -6.34 | 107.37 | 0.55 | -18.92 | 8.57 | 43.31 | 46.5 | 20.99 | -25.66 | -24.25 | 110.19 | -2.11 | 11.71 | 54.73 | -7.11 | 2.63 |
| 21Q2 (7) | 0.53 | -1.18 | -8.76 | 106.78 | -4.03 | -21.49 | 5.98 | -23.14 | 1523.81 | 28.24 | 44.5 | -34.22 | 112.56 | 12.5 | 16.09 | 58.92 | 13.18 | 18.19 |
| 21Q1 (6) | 0.54 | -1.44 | -7.58 | 111.26 | -1.25 | -19.74 | 7.78 | 18.96 | 105.28 | 19.54 | -29.24 | -54.48 | 100.05 | 1.46 | -20.15 | 52.06 | 7.19 | -25.35 |
| 20Q4 (5) | 0.55 | -4.54 | -6.69 | 112.67 | -14.92 | -19.09 | 6.54 | 11.79 | 414.96 | 27.61 | -0.34 | -82.94 | 98.61 | -0.03 | -21.63 | 48.57 | -8.93 | -28.82 |
| 20Q3 (4) | 0.57 | -1.86 | 0.0 | 132.43 | -2.63 | 0.0 | 5.85 | 1492.86 | 0.0 | 27.71 | -35.45 | 0.0 | 98.64 | 1.73 | 0.0 | 53.33 | 6.98 | 0.0 |
| 20Q2 (3) | 0.59 | 0.1 | 0.0 | 136.01 | -1.89 | 0.0 | -0.42 | -111.08 | 0.0 | 42.93 | 0.0 | 0.0 | 96.96 | -22.62 | 0.0 | 49.85 | -28.52 | 0.0 |
| 20Q1 (2) | 0.58 | -0.49 | 0.0 | 138.63 | -0.45 | 0.0 | 3.79 | 198.43 | 0.0 | 42.93 | -73.48 | 0.0 | 125.30 | -0.42 | 0.0 | 69.74 | 2.2 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 139.25 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 161.84 | 0.0 | 0.0 | 125.83 | 0.0 | 0.0 | 68.24 | 0.0 | 0.0 |
