- 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) | 0.36 | -9.65 | 34.97 | 84.64 | 59.97 | -11.48 | 12.26 | -52.7 | 3.06 | 146.91 | 237.75 | -12.0 | 163.73 | 8.19 |
| 2022 (9) | 0.40 | -10.16 | 18.94 | -44.8 | 67.75 | 18.71 | 25.92 | 241.95 | 1.24 | -76.59 | 270.16 | 48.96 | 151.33 | 31.63 |
| 2021 (8) | 0.45 | 9.2 | 34.31 | 117.43 | 57.07 | 34.63 | 7.58 | 144.52 | 5.29 | -63.77 | 181.36 | -53.77 | 114.97 | -51.83 |
| 2020 (7) | 0.41 | 30.86 | 15.78 | -3.66 | 42.39 | 10.39 | 3.10 | -79.58 | 14.60 | 2090.34 | 392.30 | 199.95 | 238.67 | 252.7 |
| 2019 (6) | 0.31 | 30.72 | 16.38 | 82.0 | 38.4 | -2.27 | 15.18 | -51.76 | 0.67 | 0 | 130.79 | -31.47 | 67.67 | -40.62 |
| 2018 (5) | 0.24 | -15.98 | 9.0 | 71.43 | 39.29 | -11.97 | 31.47 | -49.7 | 0.00 | 0 | 190.84 | -15.08 | 113.96 | -14.93 |
| 2017 (4) | 0.29 | 7.04 | 5.25 | 117.84 | 44.63 | -7.54 | 62.57 | -53.53 | 0.00 | 0 | 224.73 | -10.4 | 133.96 | -23.44 |
| 2016 (3) | 0.27 | -2.59 | 2.41 | -2.43 | 48.27 | 13.15 | 134.65 | 56.97 | 0.00 | 0 | 250.81 | -5.7 | 174.97 | 2.33 |
| 2015 (2) | 0.27 | -22.54 | 2.47 | -57.85 | 42.66 | 13.22 | 85.78 | -37.69 | 0.00 | 0 | 265.97 | 46.8 | 170.99 | 51.64 |
| 2014 (1) | 0.35 | 37.9 | 5.86 | 4085.71 | 37.68 | 36.82 | 137.66 | 137.84 | 0.00 | 0 | 181.18 | -38.14 | 112.76 | -38.31 |
| 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) | 0.35 | 0.78 | -7.81 | 32.86 | 47.35 | 6.41 | 7.39 | -54.52 | -60.4 | 22.81 | 292.07 | 141.57 | 242.29 | 49.16 | -30.35 | 151.66 | 49.39 | -37.9 |
| 24Q2 (19) | 0.35 | 16.49 | -21.14 | 22.3 | -11.89 | 5.69 | 16.25 | 3.97 | 11.68 | 5.82 | -11.35 | -31.93 | 162.44 | -28.6 | -38.14 | 101.52 | -27.59 | -42.99 |
| 24Q1 (18) | 0.30 | -18.59 | -22.46 | 25.31 | -27.62 | 17.28 | 15.63 | 1678.79 | -11.79 | 6.56 | -30.49 | 2.21 | 227.50 | -4.31 | -31.11 | 140.20 | -14.37 | -29.36 |
| 23Q4 (17) | 0.36 | -3.55 | -9.65 | 34.97 | 13.24 | 84.64 | -0.99 | -105.31 | -106.04 | 9.44 | 0.0 | 94.75 | 237.75 | -31.66 | -12.0 | 163.73 | -32.95 | 8.19 |
| 23Q3 (16) | 0.38 | -13.79 | -7.63 | 30.88 | 46.35 | -2.98 | 18.66 | 28.25 | -58.3 | 9.44 | 10.47 | 127.48 | 347.89 | 32.49 | 75.64 | 244.20 | 37.14 | 118.88 |
| 23Q2 (15) | 0.44 | 14.54 | -4.97 | 21.1 | -2.22 | -35.65 | 14.55 | -17.89 | -51.34 | 8.55 | 33.11 | 55.46 | 262.58 | -20.49 | 66.35 | 178.06 | -10.28 | 96.14 |
| 23Q1 (14) | 0.38 | -5.14 | -18.06 | 21.58 | 13.94 | -32.31 | 17.72 | 8.05 | -16.14 | 6.42 | 32.44 | -25.27 | 330.26 | 22.25 | 107.76 | 198.46 | 31.14 | 117.54 |
| 22Q4 (13) | 0.40 | -1.39 | -10.16 | 18.94 | -40.5 | -44.8 | 16.40 | -63.35 | -33.76 | 4.85 | 16.81 | -47.89 | 270.16 | 36.4 | 48.96 | 151.33 | 35.64 | 31.63 |
| 22Q3 (12) | 0.41 | -11.3 | -12.37 | 31.83 | -2.93 | 6.7 | 44.75 | 49.67 | 1065.36 | 4.15 | -24.51 | -85.4 | 198.07 | 25.48 | -5.19 | 111.57 | 22.9 | 2.48 |
| 22Q2 (11) | 0.46 | -1.24 | 1.48 | 32.79 | 2.85 | 69.72 | 29.90 | 41.5 | 2371.07 | 5.50 | -36.01 | -84.35 | 157.85 | -0.7 | -36.58 | 90.78 | -0.49 | -35.37 |
| 22Q1 (10) | 0.47 | 4.01 | 2.53 | 31.88 | -7.08 | 70.85 | 21.13 | -14.66 | 3150.77 | 8.59 | -7.65 | -74.79 | 158.96 | -12.35 | -29.85 | 91.23 | -20.65 | -18.38 |
| 21Q4 (9) | 0.45 | -3.82 | 9.2 | 34.31 | 15.02 | 117.43 | 24.76 | 544.79 | 1437.89 | 9.30 | -67.27 | -88.42 | 181.36 | -13.19 | -53.77 | 114.97 | 5.6 | -51.83 |
| 21Q3 (8) | 0.47 | 2.71 | 26.8 | 29.83 | 54.4 | 89.88 | 3.84 | 217.36 | 793.02 | 28.42 | -19.09 | -71.75 | 208.92 | -16.06 | -34.87 | 108.87 | -22.49 | -27.42 |
| 21Q2 (7) | 0.45 | -0.22 | 9.05 | 19.32 | 3.54 | -12.58 | 1.21 | 86.15 | -80.73 | 35.13 | 3.07 | -5.92 | 248.90 | 9.84 | -8.88 | 140.46 | 25.67 | -1.45 |
| 21Q1 (6) | 0.46 | 10.78 | 5.79 | 18.66 | 18.25 | -2.46 | 0.65 | -59.63 | -85.33 | 34.08 | -57.56 | -86.23 | 226.61 | -42.24 | -0.13 | 111.77 | -53.17 | 1.84 |
| 20Q4 (5) | 0.41 | 11.69 | 30.86 | 15.78 | 0.45 | -3.66 | 1.61 | 274.42 | -87.28 | 80.31 | -20.18 | 3348.71 | 392.30 | 22.3 | 199.95 | 238.67 | 59.11 | 252.7 |
| 20Q3 (4) | 0.37 | -11.67 | 0.0 | 15.71 | -28.91 | 0.0 | 0.43 | -93.15 | 0.0 | 100.62 | 169.46 | 0.0 | 320.78 | 17.43 | 0.0 | 150.00 | 5.24 | 0.0 |
| 20Q2 (3) | 0.42 | -3.21 | 0.0 | 22.1 | 15.53 | 0.0 | 6.28 | 41.76 | 0.0 | 37.34 | -84.92 | 0.0 | 273.16 | 20.38 | 0.0 | 142.53 | 29.87 | 0.0 |
| 20Q1 (2) | 0.43 | 37.04 | 0.0 | 19.13 | 16.79 | 0.0 | 4.43 | -65.01 | 0.0 | 247.57 | 10531.01 | 0.0 | 226.91 | 73.49 | 0.0 | 109.75 | 62.18 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | 16.38 | 0.0 | 0.0 | 12.66 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 130.79 | 0.0 | 0.0 | 67.67 | 0.0 | 0.0 |
