- 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) | 0.20 | -3.27 | 0.56 | -9.68 | 2.65 | 12.29 | 48.83 | -2.3 | 1.02 | -24.84 | 482.54 | -5.26 | 417.21 | -8.97 |
| 2022 (9) | 0.20 | 1.81 | 0.62 | -7.46 | 2.36 | 3.51 | 49.98 | -23.53 | 1.36 | -1.5 | 509.31 | -14.05 | 458.30 | -16.44 |
| 2021 (8) | 0.20 | -3.83 | 0.67 | -6.94 | 2.28 | -23.75 | 65.36 | -36.68 | 1.38 | 29.55 | 592.54 | -1.62 | 548.45 | -2.18 |
| 2020 (7) | 0.21 | 70.5 | 0.72 | 700.0 | 2.99 | -13.83 | 103.22 | -62.44 | 1.06 | 631.15 | 602.32 | -14.95 | 560.67 | -12.24 |
| 2019 (6) | 0.12 | -10.96 | 0.09 | -10.0 | 3.47 | 18.03 | 274.78 | -22.06 | 0.15 | -14.34 | 708.21 | 22.72 | 638.90 | 69.18 |
| 2018 (5) | 0.14 | -16.68 | 0.1 | -9.09 | 2.94 | -9.82 | 352.57 | 10.41 | 0.17 | -10.0 | 577.08 | 32.39 | 377.65 | 29.75 |
| 2017 (4) | 0.16 | -16.83 | 0.11 | -8.33 | 3.26 | 40.52 | 319.34 | 51.16 | 0.19 | -31.39 | 435.88 | 11.06 | 291.07 | 3.93 |
| 2016 (3) | 0.20 | 5.43 | 0.12 | -7.69 | 2.32 | 2.65 | 211.26 | 16.39 | 0.28 | -8.33 | 392.49 | -14.22 | 280.06 | -8.22 |
| 2015 (2) | 0.19 | -12.84 | 0.13 | -7.14 | 2.26 | -0.44 | 181.51 | -37.98 | 0.30 | 3.85 | 457.56 | 14.28 | 305.15 | 17.75 |
| 2014 (1) | 0.21 | 33.63 | 0.14 | 0 | 2.27 | 0 | 292.68 | 0 | 0.29 | 0 | 400.40 | -17.6 | 259.16 | -23.04 |
| 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) | 0.24 | -19.59 | 19.11 | 1.08 | -1.82 | 86.21 | 27.63 | -5.67 | -36.48 | 8.17 | -27.23 | 69.5 | 531.63 | 88.41 | 12.93 | 449.20 | 85.8 | 16.53 |
| 24Q2 (19) | 0.29 | 62.71 | 21.54 | 1.1 | 100.0 | 86.44 | 29.29 | 94.36 | -45.7 | 11.22 | -10.22 | 190.95 | 282.16 | -44.72 | -15.82 | 241.77 | -39.1 | -17.13 |
| 24Q1 (18) | 0.18 | -7.37 | 0.17 | 0.55 | -1.79 | -8.33 | 15.07 | -78.07 | -46.97 | 12.50 | 341.18 | 59.09 | 510.42 | 5.78 | -12.76 | 396.98 | -4.85 | -19.11 |
| 23Q4 (17) | 0.20 | -1.71 | -3.27 | 0.56 | -3.45 | -9.68 | 68.71 | 57.95 | 31.43 | 2.83 | -41.19 | -35.38 | 482.54 | 2.5 | -5.26 | 417.21 | 8.23 | -8.97 |
| 23Q3 (16) | 0.20 | -17.95 | 5.13 | 0.58 | -1.69 | -7.94 | 43.50 | -19.35 | -12.76 | 4.82 | 24.92 | -0.31 | 470.75 | 40.45 | -22.67 | 385.48 | 32.13 | -29.68 |
| 23Q2 (15) | 0.24 | 34.09 | -3.23 | 0.59 | -1.67 | -7.81 | 53.94 | 89.8 | -2.25 | 3.86 | -50.91 | -28.09 | 335.18 | -42.71 | -7.83 | 291.75 | -40.55 | -12.3 |
| 23Q1 (14) | 0.18 | -10.54 | -5.59 | 0.6 | -3.23 | -7.69 | 28.42 | -45.64 | -30.21 | 7.86 | 79.2 | -8.33 | 585.09 | 14.88 | -9.61 | 490.75 | 7.08 | -18.01 |
| 22Q4 (13) | 0.20 | 6.82 | 1.81 | 0.62 | -1.59 | -7.46 | 52.28 | 4.85 | -33.82 | 4.38 | -9.28 | -8.06 | 509.31 | -16.34 | -14.05 | 458.30 | -16.39 | -16.44 |
| 22Q3 (12) | 0.19 | -24.48 | -6.01 | 0.63 | -1.56 | -7.35 | 49.86 | -9.64 | -38.68 | 4.83 | -9.89 | 7.41 | 608.78 | 67.41 | -1.5 | 548.17 | 64.78 | -3.63 |
| 22Q2 (11) | 0.25 | 30.83 | 37.73 | 0.64 | -1.54 | -7.25 | 55.18 | 35.51 | -10.07 | 5.36 | -37.42 | -7.81 | 363.65 | -43.82 | -53.18 | 332.66 | -44.42 | -54.26 |
| 22Q1 (10) | 0.19 | -3.53 | -2.79 | 0.65 | -2.99 | -8.45 | 40.72 | -48.46 | 0.39 | 8.57 | 79.72 | -9.09 | 647.28 | 9.24 | 0.0 | 598.56 | 9.14 | -0.32 |
| 21Q4 (9) | 0.20 | -1.39 | -3.83 | 0.67 | -1.47 | -6.94 | 79.00 | -2.84 | -28.75 | 4.77 | 5.98 | 42.37 | 592.54 | -4.13 | -1.62 | 548.45 | -3.58 | -2.18 |
| 21Q3 (8) | 0.20 | 10.67 | -2.71 | 0.68 | -1.45 | -6.85 | 81.31 | 32.51 | 8.24 | 4.50 | -22.66 | -7.35 | 618.08 | -20.43 | 0.25 | 568.79 | -21.8 | 3.9 |
| 21Q2 (7) | 0.18 | -7.67 | -32.11 | 0.69 | -2.82 | -6.76 | 61.36 | 51.28 | 8.16 | 5.82 | -38.29 | -8.57 | 776.76 | 20.01 | 119.6 | 727.33 | 21.12 | 124.17 |
| 21Q1 (6) | 0.20 | -4.56 | -1.94 | 0.71 | -1.39 | -4.05 | 40.56 | -63.42 | -89.6 | 9.43 | 181.45 | 139.03 | 647.26 | 7.46 | -6.16 | 600.50 | 7.1 | -5.75 |
| 20Q4 (5) | 0.21 | -0.24 | 70.5 | 0.72 | -1.37 | 700.0 | 110.87 | 47.59 | -44.36 | 3.35 | -31.03 | 318.75 | 602.32 | -2.31 | -14.95 | 560.67 | 2.42 | -12.24 |
| 20Q3 (4) | 0.21 | -22.78 | 0.0 | 0.73 | -1.35 | 0.0 | 75.12 | 32.42 | 0.0 | 4.86 | -23.67 | 0.0 | 616.54 | 74.31 | 0.0 | 547.42 | 68.72 | 0.0 |
| 20Q2 (3) | 0.27 | 33.37 | 0.0 | 0.74 | 0.0 | 0.0 | 56.73 | -85.46 | 0.0 | 6.36 | 61.33 | 0.0 | 353.71 | -48.72 | 0.0 | 324.45 | -49.08 | 0.0 |
| 20Q1 (2) | 0.20 | 65.95 | 0.0 | 0.74 | 722.22 | 0.0 | 390.14 | 95.78 | 0.0 | 3.94 | 393.06 | 0.0 | 689.78 | -2.6 | 0.0 | 637.12 | -0.28 | 0.0 |
| 19Q4 (1) | 0.12 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 199.27 | 0.0 | 0.0 | 0.80 | 0.0 | 0.0 | 708.21 | 0.0 | 0.0 | 638.90 | 0.0 | 0.0 |
