- 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) | 0.46 | -8.71 | 102.53 | 0.95 | 164.9 | -24.56 | 15.04 | -63.07 | 3.47 | 11.14 | 157.62 | -8.02 | 113.20 | -14.26 |
| 2022 (9) | 0.51 | -1.77 | 101.57 | 2.4 | 218.59 | 5.75 | 40.73 | 25.48 | 3.12 | -20.24 | 171.37 | -3.09 | 132.03 | 1.02 |
| 2021 (8) | 0.51 | -16.74 | 99.19 | 10.16 | 206.71 | 25.86 | 32.46 | 58.73 | 3.91 | -40.75 | 176.84 | -0.08 | 130.70 | 5.09 |
| 2020 (7) | 0.62 | 11.64 | 90.04 | 62.53 | 164.24 | 6.21 | 20.45 | -42.02 | 6.60 | 108.56 | 176.98 | 3.9 | 124.37 | -10.78 |
| 2019 (6) | 0.55 | 13.47 | 55.4 | 32.0 | 154.64 | -1.86 | 35.27 | -23.04 | 3.16 | 15.74 | 170.34 | 0.6 | 139.39 | 6.38 |
| 2018 (5) | 0.49 | 5.27 | 41.97 | 5.45 | 157.57 | 11.51 | 45.83 | 122.15 | 2.73 | 4.23 | 169.32 | -7.94 | 131.03 | -9.59 |
| 2017 (4) | 0.46 | 22.41 | 39.8 | 286.41 | 141.31 | 29.14 | 20.63 | -30.4 | 2.62 | 415.36 | 183.93 | 2.7 | 144.93 | -1.98 |
| 2016 (3) | 0.38 | -27.05 | 10.3 | -76.39 | 109.42 | -27.44 | 29.64 | 77.59 | 0.51 | -73.5 | 179.09 | 15.25 | 147.86 | 21.09 |
| 2015 (2) | 0.52 | -7.98 | 43.63 | -15.17 | 150.8 | -13.14 | 16.69 | 260.48 | 1.92 | -63.34 | 155.39 | 4.16 | 122.11 | 6.86 |
| 2014 (1) | 0.56 | 2.72 | 51.43 | 24.44 | 173.62 | 8.48 | 4.63 | -56.24 | 5.24 | 0 | 149.19 | 0.36 | 114.27 | -1.41 |
| 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) | 0.40 | -7.68 | -15.04 | 104.99 | 6.51 | -1.48 | 16.47 | -10.49 | -12.53 | 16.95 | 30.86 | 45.77 | 230.56 | 24.72 | 25.79 | 159.02 | 17.06 | 23.1 |
| 24Q2 (19) | 0.44 | -4.96 | -15.28 | 98.57 | -3.01 | -9.29 | 18.40 | 26.37 | -13.37 | 12.96 | -36.61 | 24.19 | 184.86 | 6.57 | 17.11 | 135.85 | 6.83 | 15.35 |
| 24Q1 (18) | 0.46 | -0.74 | -11.4 | 101.63 | -0.88 | 1.23 | 14.56 | 95.7 | 20.73 | 20.44 | -53.29 | -0.7 | 173.47 | 10.06 | 29.63 | 127.17 | 12.34 | 24.87 |
| 23Q4 (17) | 0.46 | -2.45 | -8.71 | 102.53 | -3.79 | 0.95 | 7.44 | -60.49 | -56.97 | 43.75 | 276.18 | 53.66 | 157.62 | -14.01 | -8.02 | 113.20 | -12.37 | -14.26 |
| 23Q3 (16) | 0.47 | -7.94 | -5.35 | 106.57 | -1.92 | 4.63 | 18.83 | -11.35 | -62.88 | 11.63 | 11.49 | 88.32 | 183.29 | 16.12 | 22.79 | 129.18 | 9.69 | 21.58 |
| 23Q2 (15) | 0.51 | -0.6 | -0.04 | 108.66 | 8.23 | 17.43 | 21.24 | 76.12 | -59.44 | 10.43 | -49.31 | 10.21 | 157.85 | 17.96 | 10.66 | 117.77 | 15.64 | 9.29 |
| 23Q1 (14) | 0.52 | 2.28 | -2.93 | 100.4 | -1.15 | 2.51 | 12.06 | -30.25 | -77.89 | 20.58 | -27.71 | 142.0 | 133.82 | -21.91 | -2.32 | 101.84 | -22.87 | 1.38 |
| 22Q4 (13) | 0.51 | 1.14 | -1.77 | 101.57 | -0.27 | 2.4 | 17.29 | -65.92 | -56.5 | 28.47 | 361.03 | 88.61 | 171.37 | 14.81 | -3.09 | 132.03 | 24.26 | 1.02 |
| 22Q3 (12) | 0.50 | -2.78 | -14.83 | 101.85 | 10.07 | 5.02 | 50.73 | -3.13 | 6.42 | 6.18 | -34.76 | -11.14 | 149.27 | 4.65 | 0.69 | 106.25 | -1.4 | -3.92 |
| 22Q2 (11) | 0.51 | -3.48 | -14.42 | 92.53 | -5.52 | -11.62 | 52.37 | -3.98 | 113.15 | 9.47 | 11.29 | -52.68 | 142.64 | 4.12 | -2.22 | 107.76 | 7.28 | 0.89 |
| 22Q1 (10) | 0.53 | 3.5 | -12.13 | 97.94 | -1.26 | -4.36 | 54.54 | 37.21 | 193.38 | 8.51 | -43.66 | -68.75 | 137.00 | -22.53 | -1.66 | 100.45 | -23.14 | 2.39 |
| 21Q4 (9) | 0.51 | -12.31 | -16.74 | 99.19 | 2.28 | 10.16 | 39.75 | -16.61 | 106.17 | 15.10 | 117.2 | -52.27 | 176.84 | 19.28 | -0.08 | 130.70 | 18.18 | 5.09 |
| 21Q3 (8) | 0.59 | -2.32 | -7.26 | 96.98 | -7.37 | -3.79 | 47.67 | 94.02 | 106.99 | 6.95 | -65.25 | -50.42 | 148.25 | 1.62 | 8.36 | 110.59 | 3.54 | 13.1 |
| 21Q2 (7) | 0.60 | -0.89 | -6.0 | 104.7 | 2.25 | 22.82 | 24.57 | 32.17 | 10.23 | 20.00 | -26.5 | -2.64 | 145.88 | 4.72 | 9.45 | 106.81 | 8.87 | 3.67 |
| 21Q1 (6) | 0.61 | -1.93 | -2.7 | 102.4 | 13.73 | 44.49 | 18.59 | -3.58 | 11.12 | 27.22 | -13.96 | 21.42 | 139.31 | -21.28 | 7.45 | 98.11 | -21.11 | -7.7 |
| 20Q4 (5) | 0.62 | -2.32 | 11.64 | 90.04 | -10.67 | 62.53 | 19.28 | -16.28 | -22.04 | 31.63 | 125.62 | 74.81 | 176.98 | 29.36 | 3.9 | 124.37 | 27.19 | -10.78 |
| 20Q3 (4) | 0.63 | -0.99 | 0.0 | 100.8 | 18.24 | 0.0 | 23.03 | 3.32 | 0.0 | 14.02 | -31.76 | 0.0 | 136.81 | 2.65 | 0.0 | 97.78 | -5.1 | 0.0 |
| 20Q2 (3) | 0.64 | 2.59 | 0.0 | 85.25 | 20.29 | 0.0 | 22.29 | 33.23 | 0.0 | 20.54 | -8.34 | 0.0 | 133.28 | 2.8 | 0.0 | 103.03 | -3.08 | 0.0 |
| 20Q1 (2) | 0.62 | 12.52 | 0.0 | 70.87 | 27.92 | 0.0 | 16.73 | -32.35 | 0.0 | 22.41 | 23.87 | 0.0 | 129.65 | -23.89 | 0.0 | 106.30 | -23.74 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 55.4 | 0.0 | 0.0 | 24.73 | 0.0 | 0.0 | 18.09 | 0.0 | 0.0 | 170.34 | 0.0 | 0.0 | 139.39 | 0.0 | 0.0 |
