- 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) | 0.55 | -6.61 | 95.45 | -9.71 | 257.92 | -12.67 | 11.79 | 0.94 | 2.42 | -38.66 | 148.27 | -0.11 | 102.89 | 26.77 |
| 2022 (9) | 0.59 | -4.88 | 105.71 | 21.77 | 295.35 | 5.3 | 11.68 | -48.79 | 3.94 | 24.86 | 148.44 | 13.76 | 81.16 | 12.21 |
| 2021 (8) | 0.62 | 9.34 | 86.81 | 92.48 | 280.49 | 25.5 | 22.81 | 18.0 | 3.16 | 78.51 | 130.49 | 1.66 | 72.33 | -15.77 |
| 2020 (7) | 0.56 | 5.95 | 45.1 | 23.87 | 223.5 | 16.79 | 19.33 | -29.73 | 1.77 | 58.5 | 128.36 | -4.54 | 85.87 | -12.36 |
| 2019 (6) | 0.53 | 5.32 | 36.41 | 164.22 | 191.37 | -4.86 | 27.51 | -43.99 | 1.12 | 285.76 | 134.47 | -5.35 | 97.98 | -7.53 |
| 2018 (5) | 0.51 | 5.84 | 13.78 | 40.47 | 201.14 | 13.87 | 49.12 | 151.25 | 0.29 | -64.96 | 142.07 | -5.44 | 105.96 | 3.53 |
| 2017 (4) | 0.48 | -6.06 | 9.81 | -46.6 | 176.64 | -5.45 | 19.55 | 8.91 | 0.83 | -64.2 | 150.24 | -2.57 | 102.35 | 7.45 |
| 2016 (3) | 0.51 | 8.87 | 18.37 | -6.89 | 186.82 | -4.98 | 17.95 | -10.03 | 2.31 | 30.29 | 154.20 | -4.66 | 95.25 | -3.79 |
| 2015 (2) | 0.47 | -7.63 | 19.73 | -6.4 | 196.61 | -8.88 | 19.95 | 752.56 | 1.77 | -87.55 | 161.73 | 11.73 | 99.00 | 25.28 |
| 2014 (1) | 0.51 | -3.68 | 21.08 | -27.06 | 215.78 | -8.18 | 2.34 | 122.86 | 14.23 | 0 | 144.75 | 14.47 | 79.02 | 11.17 |
| 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) | 0.55 | -1.26 | -5.02 | 85.66 | 7.67 | -22.89 | 4.93 | 11.79 | -82.23 | 19.78 | 26.09 | 354.36 | 139.05 | 4.89 | -5.63 | 93.19 | -0.05 | -7.87 |
| 24Q2 (19) | 0.55 | 0.27 | -10.35 | 79.56 | -4.03 | -26.86 | 4.41 | -5.97 | -34.28 | 15.69 | -17.5 | -22.1 | 132.57 | -0.04 | -0.55 | 93.24 | 1.72 | 14.03 |
| 24Q1 (18) | 0.55 | 0.88 | -10.32 | 82.9 | -13.15 | -23.21 | 4.69 | -19.42 | -6.57 | 19.01 | -1.96 | -39.48 | 132.62 | -10.56 | -1.97 | 91.66 | -10.91 | 20.78 |
| 23Q4 (17) | 0.55 | -4.89 | -6.61 | 95.45 | -14.08 | -9.71 | 5.82 | -79.02 | -27.34 | 19.39 | 345.53 | 22.16 | 148.27 | 0.63 | -0.11 | 102.89 | 1.72 | 26.77 |
| 23Q3 (16) | 0.58 | -6.81 | -5.65 | 111.09 | 2.12 | 7.59 | 27.74 | 313.41 | 123.17 | 4.35 | -78.38 | -66.38 | 147.34 | 10.53 | 9.69 | 101.15 | 23.7 | 37.77 |
| 23Q2 (15) | 0.62 | 0.31 | -1.45 | 108.78 | 0.77 | 17.6 | 6.71 | 33.67 | -52.17 | 20.14 | -35.91 | 38.77 | 133.30 | -1.47 | 3.76 | 81.77 | 7.75 | 17.07 |
| 23Q1 (14) | 0.62 | 5.05 | -2.85 | 107.95 | 2.12 | 20.72 | 5.02 | -37.33 | -68.15 | 31.42 | 97.91 | 105.05 | 135.29 | -8.86 | 8.0 | 75.89 | -6.49 | 11.95 |
| 22Q4 (13) | 0.59 | -3.91 | -4.88 | 105.71 | 2.38 | 21.77 | 8.01 | -35.56 | -58.39 | 15.88 | 22.62 | 45.0 | 148.44 | 10.5 | 13.76 | 81.16 | 10.54 | 12.21 |
| 22Q3 (12) | 0.61 | -2.66 | -0.92 | 103.25 | 11.62 | 26.02 | 12.43 | -11.4 | -47.77 | 12.95 | -10.78 | 22.65 | 134.33 | 4.56 | 5.4 | 73.42 | 5.11 | 3.88 |
| 22Q2 (11) | 0.63 | -1.12 | 1.1 | 92.5 | 3.44 | 36.43 | 14.03 | -10.98 | -48.21 | 14.51 | -5.3 | 79.0 | 128.47 | 2.55 | 4.29 | 69.85 | 3.04 | -8.45 |
| 22Q1 (10) | 0.63 | 2.85 | 8.24 | 89.42 | 3.01 | 103.92 | 15.76 | -18.13 | -28.49 | 15.32 | 39.95 | 53.99 | 125.27 | -4.0 | -0.82 | 67.79 | -6.28 | -12.17 |
| 21Q4 (9) | 0.62 | 0.08 | 9.34 | 86.81 | 5.96 | 92.48 | 19.25 | -19.12 | -13.13 | 10.95 | 3.72 | 86.81 | 130.49 | 2.39 | 1.66 | 72.33 | 2.33 | -15.77 |
| 21Q3 (8) | 0.62 | -0.68 | 7.44 | 81.93 | 20.84 | 91.16 | 23.80 | -12.14 | 2.99 | 10.56 | 30.22 | 148.06 | 127.45 | 3.47 | 4.86 | 70.68 | -7.37 | -15.08 |
| 21Q2 (7) | 0.62 | 5.87 | 8.82 | 67.8 | 54.62 | 89.07 | 27.09 | 22.91 | 19.92 | 8.11 | -18.53 | 259.0 | 123.18 | -2.47 | 9.02 | 76.30 | -1.14 | -0.69 |
| 21Q1 (6) | 0.59 | 3.9 | 8.86 | 43.85 | -2.77 | 41.04 | 22.04 | -0.54 | 127.45 | 9.95 | 69.78 | -0.0 | 126.30 | -1.6 | 4.1 | 77.18 | -10.12 | -6.18 |
| 20Q4 (5) | 0.56 | -1.66 | 5.95 | 45.1 | 5.23 | 23.87 | 22.16 | -4.11 | 13.29 | 5.86 | 37.73 | 34.71 | 128.36 | 5.61 | -4.54 | 85.87 | 3.17 | -12.36 |
| 20Q3 (4) | 0.57 | 0.6 | 0.0 | 42.86 | 19.52 | 0.0 | 23.11 | 2.3 | 0.0 | 4.26 | 88.45 | 0.0 | 121.54 | 7.57 | 0.0 | 83.23 | 8.33 | 0.0 |
| 20Q2 (3) | 0.57 | 5.91 | 0.0 | 35.86 | 15.34 | 0.0 | 22.59 | 133.13 | 0.0 | 2.26 | -77.31 | 0.0 | 112.99 | -6.87 | 0.0 | 76.83 | -6.6 | 0.0 |
| 20Q1 (2) | 0.54 | 1.13 | 0.0 | 31.09 | -14.61 | 0.0 | 9.69 | -50.46 | 0.0 | 9.95 | 128.71 | 0.0 | 121.32 | -9.78 | 0.0 | 82.26 | -16.04 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 36.41 | 0.0 | 0.0 | 19.56 | 0.0 | 0.0 | 4.35 | 0.0 | 0.0 | 134.47 | 0.0 | 0.0 | 97.98 | 0.0 | 0.0 |
