- 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) | 0.61 | 13.26 | 10.59 | 40.82 | 11.88 | -19.89 | 7.84 | -74.01 | 1.19 | 184.65 | 133.67 | -21.83 | 100.07 | -24.47 |
| 2022 (9) | 0.54 | -8.88 | 7.52 | 16.05 | 14.83 | 0.07 | 30.16 | 24.27 | 0.42 | -39.5 | 171.00 | 15.57 | 132.49 | 13.27 |
| 2021 (8) | 0.59 | 16.19 | 6.48 | 55.4 | 14.82 | 68.99 | 24.27 | 177.37 | 0.69 | -75.75 | 147.96 | -20.58 | 116.97 | -21.96 |
| 2020 (7) | 0.51 | 20.5 | 4.17 | 41.84 | 8.77 | 15.7 | 8.75 | -58.65 | 2.84 | 194.85 | 186.29 | -23.01 | 149.89 | -24.54 |
| 2019 (6) | 0.42 | -0.73 | 2.94 | 9.29 | 7.58 | -17.79 | 21.16 | -19.33 | 0.96 | -10.71 | 241.97 | -2.39 | 198.63 | -2.69 |
| 2018 (5) | 0.43 | -7.13 | 2.69 | -20.65 | 9.22 | -5.63 | 26.23 | -18.49 | 1.08 | -49.47 | 247.90 | 2.24 | 204.13 | 0.54 |
| 2017 (4) | 0.46 | 40.94 | 3.39 | 578.0 | 9.77 | 2.95 | 32.18 | -85.5 | 2.14 | 741.13 | 242.48 | -27.17 | 203.04 | -23.88 |
| 2016 (3) | 0.33 | 2.97 | 0.5 | 0 | 9.49 | -2.27 | 221.92 | -33.18 | 0.25 | 0 | 332.96 | 6.32 | 266.73 | 8.46 |
| 2015 (2) | 0.32 | 12.22 | 0 | 0 | 9.71 | 15.87 | 332.10 | -73.72 | 0.00 | 0 | 313.16 | -10.72 | 245.92 | -16.63 |
| 2014 (1) | 0.28 | 25.73 | 0 | 0 | 8.38 | 0 | 1263.90 | 0 | 0.00 | 0 | 350.76 | -22.23 | 294.99 | -24.05 |
| 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) | 0.49 | -2.31 | -14.64 | 7.31 | 36.64 | -18.6 | 22.46 | -15.5 | 1330.57 | 2.37 | 6.75 | -95.59 | 146.12 | 0.5 | -7.16 | 94.57 | -7.34 | -18.91 |
| 24Q2 (19) | 0.50 | -10.27 | -8.41 | 5.35 | -13.71 | -23.9 | 26.58 | -29.03 | 210.51 | 2.22 | 142.84 | -26.04 | 145.40 | 7.46 | -8.76 | 102.06 | 0.42 | -18.85 |
| 24Q1 (18) | 0.55 | -9.44 | -3.34 | 6.2 | -41.45 | -19.38 | 37.45 | 148.01 | 551.3 | 0.91 | -58.88 | -86.25 | 135.30 | 1.22 | -12.96 | 101.63 | 1.56 | -16.66 |
| 23Q4 (17) | 0.61 | 7.53 | 13.26 | 10.59 | 17.93 | 40.82 | 15.10 | 861.78 | 158.12 | 2.22 | -95.86 | -86.11 | 133.67 | -15.07 | -21.83 | 100.07 | -14.2 | -24.47 |
| 23Q3 (16) | 0.57 | 4.82 | 5.58 | 8.98 | 27.74 | 29.58 | 1.57 | -81.66 | -93.78 | 53.67 | 1688.89 | 2690.67 | 157.39 | -1.24 | -8.03 | 116.63 | -7.26 | -8.54 |
| 23Q2 (15) | 0.54 | -5.31 | -9.16 | 7.03 | -8.58 | 32.89 | 8.56 | 48.87 | -84.9 | 3.00 | -54.84 | 167.96 | 159.36 | 2.52 | 6.25 | 125.76 | 3.12 | 12.7 |
| 23Q1 (14) | 0.57 | 6.12 | 3.55 | 7.69 | 2.26 | 44.55 | 5.75 | -1.71 | -89.09 | 6.64 | -58.48 | 395.08 | 155.45 | -9.09 | -4.05 | 121.95 | -7.96 | -1.32 |
| 22Q4 (13) | 0.54 | 0.24 | -8.88 | 7.52 | 8.51 | 16.05 | 5.85 | -76.82 | -66.91 | 16.00 | 732.0 | 325.69 | 171.00 | -0.08 | 15.57 | 132.49 | 3.9 | 13.27 |
| 22Q3 (12) | 0.54 | -9.81 | -14.16 | 6.93 | 31.0 | -2.67 | 25.24 | -55.49 | 0.08 | 1.92 | 71.77 | -26.82 | 171.13 | 14.09 | 23.32 | 127.52 | 14.28 | 20.86 |
| 22Q2 (11) | 0.60 | 7.94 | -6.22 | 5.29 | -0.56 | -23.11 | 56.70 | 7.63 | 25.47 | 1.12 | -16.56 | -25.68 | 149.99 | -7.42 | 11.52 | 111.59 | -9.7 | 5.28 |
| 22Q1 (10) | 0.55 | -6.62 | -3.93 | 5.32 | -17.9 | -5.17 | 52.68 | 197.96 | 870.17 | 1.34 | -64.3 | -93.4 | 162.01 | 9.5 | 5.46 | 123.58 | 5.65 | 7.6 |
| 21Q4 (9) | 0.59 | -5.57 | 16.19 | 6.48 | -8.99 | 55.4 | 17.68 | -29.9 | 198.22 | 3.76 | 43.03 | -18.05 | 147.96 | 6.62 | -20.58 | 116.97 | 10.86 | -21.96 |
| 21Q3 (8) | 0.63 | -1.47 | 22.73 | 7.12 | 3.49 | 51.49 | 25.22 | -44.19 | 19.24 | 2.63 | 74.46 | -42.7 | 138.77 | 3.17 | -28.05 | 105.51 | -0.45 | -30.99 |
| 21Q2 (7) | 0.64 | 10.57 | 22.76 | 6.88 | 22.64 | 91.64 | 45.19 | 732.23 | 212.3 | 1.51 | -92.59 | -77.24 | 134.50 | -12.45 | -33.37 | 105.99 | -7.71 | -32.42 |
| 21Q1 (6) | 0.58 | 12.94 | 23.42 | 5.61 | 34.53 | 41.67 | 5.43 | 130.17 | 3493.75 | 20.33 | 343.36 | 73.58 | 153.62 | -17.54 | -25.92 | 114.85 | -23.38 | -30.36 |
| 20Q4 (5) | 0.51 | -0.25 | 20.5 | 4.17 | -11.28 | 41.84 | -18.00 | -185.11 | -334.07 | 4.59 | 0.0 | -60.85 | 186.29 | -3.42 | -23.01 | 149.89 | -1.96 | -24.54 |
| 20Q3 (4) | 0.51 | -1.44 | 0.0 | 4.7 | 30.92 | 0.0 | 21.15 | 46.16 | 0.0 | 4.59 | -30.71 | 0.0 | 192.88 | -4.45 | 0.0 | 152.88 | -2.52 | 0.0 |
| 20Q2 (3) | 0.52 | 11.17 | 0.0 | 3.59 | -9.34 | 0.0 | 14.47 | 9143.75 | 0.0 | 6.62 | -43.5 | 0.0 | 201.87 | -2.66 | 0.0 | 156.83 | -4.9 | 0.0 |
| 20Q1 (2) | 0.47 | 10.26 | 0.0 | 3.96 | 34.69 | 0.0 | -0.16 | -102.08 | 0.0 | 11.71 | 0.0 | 0.0 | 207.38 | -14.3 | 0.0 | 164.91 | -16.98 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 7.69 | 0.0 | 0.0 | 11.71 | 0.0 | 0.0 | 241.97 | 0.0 | 0.0 | 198.63 | 0.0 | 0.0 |
