- 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) | 0.31 | -19.29 | 1.03 | -73.99 | 47.4 | -15.55 | 67.55 | 83.86 | 0.20 | -6.94 | 288.54 | 35.98 | 211.47 | 43.37 |
| 2022 (9) | 0.38 | -24.3 | 3.96 | -48.37 | 56.13 | -26.79 | 36.74 | -57.14 | 0.22 | 51.03 | 212.20 | 21.09 | 147.50 | 23.63 |
| 2021 (8) | 0.51 | 12.78 | 7.67 | 90.8 | 76.67 | 58.74 | 85.72 | 65.55 | 0.14 | -60.54 | 175.24 | -3.8 | 119.31 | -6.49 |
| 2020 (7) | 0.45 | 2.0 | 4.02 | 31.8 | 48.3 | -11.42 | 51.78 | 84.73 | 0.37 | 12.57 | 182.16 | -8.09 | 127.59 | -13.04 |
| 2019 (6) | 0.44 | -24.89 | 3.05 | -70.95 | 54.53 | 0.72 | 28.03 | 323.41 | 0.33 | 4.05 | 198.19 | 48.57 | 146.73 | 62.51 |
| 2018 (5) | 0.59 | -19.99 | 10.5 | -47.74 | 54.14 | 9.11 | 6.62 | 38.2 | 0.31 | -40.86 | 133.40 | 31.08 | 90.29 | 39.27 |
| 2017 (4) | 0.73 | -15.13 | 20.09 | -14.4 | 49.62 | 9.15 | 4.79 | -34.65 | 0.53 | 33.83 | 101.77 | 23.46 | 64.83 | 26.92 |
| 2016 (3) | 0.86 | -8.15 | 23.47 | 3.62 | 45.46 | 0.64 | 7.33 | 890.54 | 0.40 | 0 | 82.43 | 15.56 | 51.08 | 21.47 |
| 2015 (2) | 0.94 | 4.81 | 22.65 | 8.01 | 45.17 | -0.73 | 0.74 | -3.9 | 0.00 | 0 | 71.33 | -6.44 | 42.05 | -5.65 |
| 2014 (1) | 0.90 | 0 | 20.97 | 0 | 45.5 | 0 | 0.77 | 0 | 0.00 | 0 | 76.24 | 0 | 44.57 | 0 |
| 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) | 0.29 | -16.13 | -15.01 | 0.91 | -3.19 | -15.74 | 87.64 | -45.57 | -13.86 | 1.64 | 161.62 | 112.66 | 334.98 | 22.02 | 32.49 | 248.12 | 20.45 | 38.28 |
| 24Q2 (19) | 0.34 | -5.64 | -12.14 | 0.94 | -5.05 | -64.79 | 161.01 | -44.84 | 186.29 | 0.63 | -35.13 | -1.97 | 274.54 | 10.8 | 29.42 | 205.99 | 10.78 | 31.93 |
| 24Q1 (18) | 0.36 | 16.77 | -10.51 | 0.99 | -3.88 | -67.65 | 291.90 | 106.2 | 685.1 | 0.97 | -0.08 | -25.06 | 247.79 | -14.12 | 25.21 | 185.95 | -12.07 | 33.41 |
| 23Q4 (17) | 0.31 | -8.04 | -19.29 | 1.03 | -4.63 | -73.99 | 141.56 | 39.14 | 248.84 | 0.97 | 25.4 | -10.88 | 288.54 | 14.12 | 35.98 | 211.47 | 17.86 | 43.37 |
| 23Q3 (16) | 0.34 | -13.3 | -9.14 | 1.08 | -59.55 | -75.78 | 101.74 | 80.9 | 278.92 | 0.77 | 20.6 | -17.88 | 252.83 | 19.19 | 4.22 | 179.43 | 14.92 | 7.56 |
| 23Q2 (15) | 0.39 | -3.88 | -20.31 | 2.67 | -12.75 | -62.07 | 56.24 | 51.26 | 62.5 | 0.64 | -50.41 | -21.78 | 212.13 | 7.19 | 19.61 | 156.13 | 12.02 | 25.89 |
| 23Q1 (14) | 0.40 | 5.31 | -25.53 | 3.06 | -22.73 | -61.36 | 37.18 | -8.38 | -26.75 | 1.29 | 18.83 | 33.39 | 197.90 | -6.74 | 22.93 | 139.38 | -5.51 | 26.23 |
| 22Q4 (13) | 0.38 | 3.53 | -24.3 | 3.96 | -11.21 | -48.37 | 40.58 | 51.14 | 26.69 | 1.09 | 15.54 | 8.51 | 212.20 | -12.53 | 21.09 | 147.50 | -11.58 | 23.63 |
| 22Q3 (12) | 0.37 | -23.96 | -31.26 | 4.46 | -36.65 | -48.38 | 26.85 | -22.42 | -71.02 | 0.94 | 14.88 | 70.55 | 242.60 | 36.79 | 52.65 | 166.82 | 34.51 | 53.71 |
| 22Q2 (11) | 0.49 | -10.18 | -12.01 | 7.04 | -11.11 | -19.08 | 34.61 | -31.82 | -75.53 | 0.82 | -15.43 | 83.15 | 177.35 | 10.16 | 14.4 | 124.02 | 12.32 | 9.94 |
| 22Q1 (10) | 0.54 | 7.06 | 14.79 | 7.92 | 3.26 | 71.8 | 50.76 | 58.48 | -49.38 | 0.97 | -3.33 | 39.55 | 160.99 | -8.13 | -9.98 | 110.42 | -7.45 | -10.17 |
| 21Q4 (9) | 0.51 | -5.98 | 12.78 | 7.67 | -11.23 | 90.8 | 32.03 | -65.43 | 20.05 | 1.00 | 81.6 | -45.99 | 175.24 | 10.26 | -3.8 | 119.31 | 9.93 | -6.49 |
| 21Q3 (8) | 0.54 | -2.67 | 17.15 | 8.64 | -0.69 | 102.34 | 92.65 | -34.5 | 60.96 | 0.55 | 23.37 | -69.36 | 158.93 | 2.52 | -14.62 | 108.53 | -3.79 | -24.44 |
| 21Q2 (7) | 0.55 | 17.18 | 13.6 | 8.7 | 88.72 | 158.16 | 141.44 | 41.06 | 95.85 | 0.45 | -35.56 | -65.15 | 155.02 | -13.32 | -13.38 | 112.81 | -8.22 | -10.34 |
| 21Q1 (6) | 0.47 | 5.18 | 9.79 | 4.61 | 14.68 | 60.07 | 100.27 | 275.82 | 47.59 | 0.69 | -62.58 | -50.59 | 178.84 | -1.82 | -13.8 | 122.92 | -3.66 | -18.0 |
| 20Q4 (5) | 0.45 | -2.34 | 2.0 | 4.02 | -5.85 | 31.8 | 26.68 | -53.65 | -31.13 | 1.85 | 3.0 | 29.84 | 182.16 | -2.14 | -8.09 | 127.59 | -11.17 | -10.69 |
| 20Q3 (4) | 0.46 | -5.61 | 0.0 | 4.27 | 26.71 | 0.0 | 57.56 | -20.3 | 0.0 | 1.80 | 40.35 | 0.0 | 186.15 | 4.02 | 0.0 | 143.63 | 14.16 | 0.0 |
| 20Q2 (3) | 0.49 | 13.25 | 0.0 | 3.37 | 17.01 | 0.0 | 72.22 | 6.3 | 0.0 | 1.28 | -8.64 | 0.0 | 178.96 | -13.75 | 0.0 | 125.82 | -16.07 | 0.0 |
| 20Q1 (2) | 0.43 | -2.29 | 0.0 | 2.88 | -5.57 | 0.0 | 67.94 | 75.37 | 0.0 | 1.40 | -1.69 | 0.0 | 207.48 | 4.69 | 0.0 | 149.91 | 4.93 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | 38.74 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 198.19 | 0.0 | 0.0 | 142.86 | 0.0 | 0.0 |
