- 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) | 0.33 | 4.43 | 149.39 | 38.2 | 271.2 | -9.78 | 36.27 | -51.68 | 0.72 | 27.32 | 155.66 | -17.06 | 136.77 | -9.3 |
| 2022 (9) | 0.32 | -14.31 | 108.1 | 14.02 | 300.61 | 52.97 | 75.06 | 4.89 | 0.57 | 243.58 | 187.68 | 73.81 | 150.79 | 82.18 |
| 2021 (8) | 0.37 | 16.01 | 94.81 | 51.38 | 196.51 | 27.91 | 71.56 | 70.58 | 0.16 | 840.59 | 107.98 | -43.02 | 82.77 | -51.08 |
| 2020 (7) | 0.32 | 10.19 | 62.63 | 21.9 | 153.63 | 12.95 | 41.95 | -5.15 | 0.02 | 0 | 189.49 | -19.36 | 169.19 | -19.31 |
| 2019 (6) | 0.29 | 25.49 | 51.38 | 145.84 | 136.02 | -4.27 | 44.23 | -61.55 | 0.00 | 0 | 234.98 | -18.2 | 209.68 | -15.92 |
| 2018 (5) | 0.23 | -3.36 | 20.9 | 285.61 | 142.09 | -6.54 | 115.04 | -14.84 | 0.00 | 0 | 287.27 | 11.22 | 249.39 | 16.31 |
| 2017 (4) | 0.24 | 27.36 | 5.42 | -27.93 | 152.03 | 8.55 | 135.08 | 64.41 | 0.02 | -75.3 | 258.28 | -9.66 | 214.41 | -2.18 |
| 2016 (3) | 0.19 | -7.52 | 7.52 | -70.32 | 140.06 | 5.25 | 82.16 | 150.87 | 0.09 | -84.06 | 285.91 | 25.7 | 219.18 | 29.04 |
| 2015 (2) | 0.20 | -35.91 | 25.34 | -65.09 | 133.07 | -1.42 | 32.75 | 191.37 | 0.56 | -99.72 | 227.45 | 30.51 | 169.85 | 21.39 |
| 2014 (1) | 0.32 | -11.91 | 72.58 | -17.16 | 134.99 | -28.6 | 11.24 | 0 | 197.38 | 0 | 174.28 | 4.96 | 139.92 | 20.16 |
| 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) | 0.38 | -2.24 | 11.15 | 213.86 | 30.47 | 45.42 | 30.31 | -2.07 | -28.4 | 3.97 | 23.63 | 101.22 | 137.86 | 4.19 | -11.42 | 118.08 | 3.1 | -14.57 |
| 24Q2 (19) | 0.39 | -2.22 | 5.45 | 163.91 | -4.21 | 41.17 | 30.95 | 38.91 | -24.35 | 3.21 | -23.74 | 78.48 | 132.31 | 1.97 | -7.33 | 114.53 | 0.25 | -8.72 |
| 24Q1 (18) | 0.40 | 20.06 | -0.72 | 171.11 | 14.54 | 33.95 | 22.28 | -15.06 | -35.06 | 4.21 | -7.29 | 49.1 | 129.76 | -16.64 | -3.54 | 114.24 | -16.47 | -0.35 |
| 23Q4 (17) | 0.33 | -3.16 | 4.43 | 149.39 | 1.58 | 38.2 | 26.23 | -38.03 | -29.2 | 4.54 | 130.19 | 48.82 | 155.66 | 0.01 | -17.06 | 136.77 | -1.05 | -9.3 |
| 23Q3 (16) | 0.35 | -7.25 | -2.07 | 147.06 | 26.66 | 27.56 | 42.33 | 3.47 | -59.57 | 1.97 | 9.66 | 118.28 | 155.64 | 9.01 | 0.04 | 138.22 | 10.16 | 15.02 |
| 23Q2 (15) | 0.37 | -7.94 | -4.95 | 116.11 | -9.1 | 31.54 | 40.91 | 19.24 | -62.44 | 1.80 | -36.29 | 11.48 | 142.77 | 6.13 | 8.03 | 125.47 | 9.45 | 21.52 |
| 23Q1 (14) | 0.40 | 26.29 | -3.67 | 127.74 | 18.17 | 13.0 | 34.31 | -7.4 | -51.74 | 2.82 | -7.46 | 169.97 | 134.52 | -28.32 | 23.95 | 114.64 | -23.97 | 34.32 |
| 22Q4 (13) | 0.32 | -9.19 | -14.31 | 108.1 | -6.24 | 14.02 | 37.05 | -64.61 | -50.65 | 3.05 | 237.63 | 391.37 | 187.68 | 20.63 | 73.81 | 150.79 | 25.48 | 82.18 |
| 22Q3 (12) | 0.35 | -9.98 | -4.16 | 115.29 | 30.61 | 13.49 | 104.69 | -3.87 | 40.64 | 0.90 | -43.99 | 106.56 | 155.58 | 17.72 | 33.83 | 120.17 | 16.39 | 33.4 |
| 22Q2 (11) | 0.39 | -6.69 | 6.24 | 88.27 | -21.91 | 23.71 | 108.91 | 53.18 | 34.69 | 1.61 | 54.28 | 3462.79 | 132.16 | 21.77 | 14.47 | 103.25 | 20.97 | 8.54 |
| 22Q1 (10) | 0.42 | 12.33 | 8.11 | 113.04 | 19.23 | 44.33 | 71.10 | -5.29 | 24.93 | 1.05 | 68.44 | 1836.06 | 108.53 | 0.51 | -12.02 | 85.35 | 3.12 | -19.76 |
| 21Q4 (9) | 0.37 | 1.58 | 16.01 | 94.81 | -6.67 | 51.38 | 75.07 | 0.85 | 48.13 | 0.62 | 41.93 | 899.72 | 107.98 | -7.11 | -43.02 | 82.77 | -8.12 | -51.08 |
| 21Q3 (8) | 0.37 | -0.22 | 6.95 | 101.59 | 42.38 | 29.02 | 74.44 | -7.94 | 96.93 | 0.44 | 865.99 | 683.15 | 116.25 | 0.69 | -32.89 | 90.08 | -5.31 | -41.38 |
| 21Q2 (7) | 0.37 | -5.05 | 2.13 | 71.35 | -8.9 | 13.47 | 80.86 | 42.08 | 77.01 | 0.05 | -16.16 | 0 | 115.45 | -6.41 | -31.81 | 95.13 | -10.57 | -36.77 |
| 21Q1 (6) | 0.39 | 20.55 | 32.11 | 78.32 | 25.05 | 49.27 | 56.91 | 12.29 | 66.06 | 0.05 | -13.02 | 0 | 123.36 | -34.9 | -43.24 | 106.37 | -37.13 | -43.02 |
| 20Q4 (5) | 0.32 | -6.36 | 10.19 | 62.63 | -20.46 | 21.9 | 50.68 | 34.07 | 107.53 | 0.06 | 11.18 | 0 | 189.49 | 9.39 | -19.36 | 169.19 | 10.09 | -19.31 |
| 20Q3 (4) | 0.34 | -4.71 | 0.0 | 78.74 | 25.22 | 0.0 | 37.80 | -17.25 | 0.0 | 0.06 | 0 | 0.0 | 173.22 | 2.31 | 0.0 | 153.68 | 2.14 | 0.0 |
| 20Q2 (3) | 0.36 | 22.82 | 0.0 | 62.88 | 19.84 | 0.0 | 45.68 | 33.29 | 0.0 | 0.00 | 0 | 0.0 | 169.31 | -22.1 | 0.0 | 150.46 | -19.4 | 0.0 |
| 20Q1 (2) | 0.29 | 0.55 | 0.0 | 52.47 | 2.12 | 0.0 | 34.27 | 40.34 | 0.0 | 0.00 | 0 | 0.0 | 217.34 | -7.51 | 0.0 | 186.67 | -10.97 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | 51.38 | 0.0 | 0.0 | 24.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 234.98 | 0.0 | 0.0 | 209.68 | 0.0 | 0.0 |
