- 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) | 0.60 | 0.2 | 35.21 | -16.27 | 112.47 | 6.53 | 18.95 | -34.68 | 2.49 | -6.23 | 151.12 | 2.55 | 116.95 | 28.81 |
| 2022 (9) | 0.60 | -4.58 | 42.05 | 38.05 | 105.58 | 12.04 | 29.01 | -46.99 | 2.65 | -8.99 | 147.36 | 14.5 | 90.79 | 17.04 |
| 2021 (8) | 0.63 | 23.66 | 30.46 | 216.63 | 94.23 | 24.89 | 54.73 | -54.69 | 2.92 | 2588.4 | 128.70 | 11.26 | 77.57 | -0.06 |
| 2020 (7) | 0.51 | 12.87 | 9.62 | 417.2 | 75.45 | 10.39 | 120.79 | -8.88 | 0.11 | -16.85 | 115.68 | -28.53 | 77.62 | -37.78 |
| 2019 (6) | 0.45 | -1.36 | 1.86 | -54.85 | 68.35 | 4.82 | 132.56 | 41.93 | 0.13 | -35.06 | 161.85 | 7.05 | 124.76 | -1.53 |
| 2018 (5) | 0.46 | -0.07 | 4.12 | -5.5 | 65.21 | 18.26 | 93.40 | 20.67 | 0.20 | -30.74 | 151.19 | -3.46 | 126.70 | 1.36 |
| 2017 (4) | 0.46 | 6.95 | 4.36 | 73.02 | 55.14 | 5.83 | 77.40 | -26.15 | 0.29 | 16.04 | 156.61 | -7.97 | 125.00 | -5.2 |
| 2016 (3) | 0.43 | 3.04 | 2.52 | -15.44 | 52.1 | 17.37 | 104.81 | 41.5 | 0.25 | -21.09 | 170.18 | -9.02 | 131.86 | -12.83 |
| 2015 (2) | 0.41 | -4.05 | 2.98 | -23.39 | 44.39 | -0.76 | 74.07 | 4.21 | 0.32 | 6.46 | 187.05 | 2.63 | 151.26 | 4.95 |
| 2014 (1) | 0.43 | 7.54 | 3.89 | 7.16 | 44.73 | 20.11 | 71.08 | -26.18 | 0.30 | 0 | 182.25 | -4.88 | 144.12 | -9.11 |
| 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) | 0.56 | -5.31 | -2.7 | 26.48 | 3.2 | -28.64 | 46.19 | 35.14 | 154.63 | 2.79 | -33.12 | -74.6 | 161.79 | 6.65 | 1.78 | 129.40 | 8.51 | 25.36 |
| 24Q2 (19) | 0.59 | 8.23 | -0.74 | 25.66 | 9.66 | -25.99 | 34.18 | 22.25 | 61.84 | 4.18 | -8.22 | -59.18 | 151.70 | -10.33 | 5.75 | 119.25 | -10.49 | 26.31 |
| 24Q1 (18) | 0.55 | -8.83 | -2.51 | 23.4 | -33.54 | -39.81 | 27.96 | -27.77 | 1159.46 | 4.55 | -5.99 | -94.94 | 169.17 | 11.94 | 8.55 | 133.22 | 13.91 | 46.4 |
| 23Q4 (17) | 0.60 | 4.14 | 0.2 | 35.21 | -5.12 | -16.27 | 38.71 | 113.4 | 231.99 | 4.84 | -55.98 | -71.34 | 151.12 | -4.93 | 2.55 | 116.95 | 13.3 | 28.81 |
| 23Q3 (16) | 0.58 | -3.4 | -8.78 | 37.11 | 7.04 | -12.33 | 18.14 | -14.11 | -54.17 | 11.00 | 7.46 | 87.61 | 158.96 | 10.81 | 17.12 | 103.22 | 9.33 | 31.56 |
| 23Q2 (15) | 0.60 | 6.3 | -6.92 | 34.67 | -10.83 | -10.2 | 21.12 | 851.35 | -64.95 | 10.23 | -88.61 | 19.05 | 143.45 | -7.96 | 13.36 | 94.41 | 3.75 | 32.34 |
| 23Q1 (14) | 0.56 | -6.3 | -9.72 | 38.88 | -7.54 | 10.58 | 2.22 | -80.96 | -91.16 | 89.86 | 431.96 | 398.11 | 155.85 | 5.76 | 22.24 | 91.00 | 0.23 | 41.46 |
| 22Q4 (13) | 0.60 | -5.2 | -4.58 | 42.05 | -0.66 | 38.05 | 11.66 | -70.54 | -84.01 | 16.89 | 188.2 | 32.52 | 147.36 | 8.58 | 14.5 | 90.79 | 15.72 | 17.04 |
| 22Q3 (12) | 0.63 | -1.42 | 2.96 | 42.33 | 9.63 | 50.37 | 39.58 | -34.31 | -16.88 | 5.86 | -31.81 | -25.83 | 135.72 | 7.25 | 8.39 | 78.46 | 9.98 | 1.88 |
| 22Q2 (11) | 0.64 | 3.1 | 6.75 | 38.61 | 9.81 | 63.95 | 60.25 | 140.04 | -23.96 | 8.60 | -52.35 | 47.69 | 126.54 | -0.75 | 10.21 | 71.34 | 10.9 | -0.94 |
| 22Q1 (10) | 0.62 | -0.97 | 20.75 | 35.16 | 15.43 | 113.09 | 25.10 | -65.58 | -31.74 | 18.04 | 41.52 | 222.41 | 127.50 | -0.93 | -2.29 | 64.33 | -17.07 | -23.24 |
| 21Q4 (9) | 0.63 | 2.29 | 23.66 | 30.46 | 8.21 | 216.63 | 72.93 | 53.15 | -41.55 | 12.75 | 61.3 | 4072.76 | 128.70 | 2.79 | 11.26 | 77.57 | 0.73 | -0.06 |
| 21Q3 (8) | 0.61 | 2.21 | 11.95 | 28.15 | 19.53 | 178.99 | 47.62 | -39.9 | -43.05 | 7.90 | 35.77 | 1581.04 | 125.21 | 9.05 | 4.07 | 77.01 | 6.93 | -6.37 |
| 21Q2 (7) | 0.60 | 16.62 | 14.62 | 23.55 | 42.73 | 712.07 | 79.23 | 115.47 | -62.97 | 5.82 | 4.02 | 1232.53 | 114.82 | -12.01 | -17.89 | 72.02 | -14.07 | -32.31 |
| 21Q1 (6) | 0.52 | 1.42 | 25.08 | 16.5 | 71.52 | 791.89 | 36.77 | -70.53 | -62.59 | 5.60 | 1731.65 | 540.13 | 130.49 | 12.8 | -27.08 | 83.81 | 7.97 | -36.87 |
| 20Q4 (5) | 0.51 | -7.39 | 12.87 | 9.62 | -4.66 | 417.2 | 124.77 | 49.23 | -37.76 | 0.31 | -35.02 | -24.27 | 115.68 | -3.85 | -28.53 | 77.62 | -5.63 | -37.78 |
| 20Q3 (4) | 0.55 | 4.65 | 0.0 | 10.09 | 247.93 | 0.0 | 83.61 | -60.92 | 0.0 | 0.47 | 7.62 | 0.0 | 120.31 | -13.96 | 0.0 | 82.25 | -22.7 | 0.0 |
| 20Q2 (3) | 0.52 | 27.26 | 0.0 | 2.9 | 56.76 | 0.0 | 213.95 | 117.69 | 0.0 | 0.44 | -50.03 | 0.0 | 139.83 | -21.86 | 0.0 | 106.40 | -19.86 | 0.0 |
| 20Q1 (2) | 0.41 | -8.48 | 0.0 | 1.85 | -0.54 | 0.0 | 98.28 | -50.97 | 0.0 | 0.87 | 116.68 | 0.0 | 178.94 | 10.56 | 0.0 | 132.76 | 6.41 | 0.0 |
| 19Q4 (1) | 0.45 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 200.46 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 161.85 | 0.0 | 0.0 | 124.76 | 0.0 | 0.0 |
