- 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) | 0.45 | 5.16 | 5.09 | 9.46 | 6.84 | 52.0 | 8.28 | 97.14 | 5.49 | -69.84 | 281.61 | -22.91 | 114.01 | -41.58 |
| 2022 (9) | 0.43 | 2.45 | 4.65 | -0.43 | 4.5 | 27.84 | 4.20 | 0 | 18.21 | 461.28 | 365.29 | -0.93 | 195.14 | 2.97 |
| 2021 (8) | 0.42 | 3.6 | 4.67 | -8.79 | 3.52 | -11.34 | -20.10 | 0 | 3.24 | 0.0 | 368.71 | -14.34 | 189.51 | -7.5 |
| 2020 (7) | 0.41 | 3.63 | 5.12 | 19.35 | 3.97 | -48.51 | -8.03 | 0 | 3.24 | 0.0 | 430.44 | 114.43 | 204.87 | 98.23 |
| 2019 (6) | 0.39 | 2.38 | 4.29 | 14.1 | 7.71 | -0.52 | 11.78 | -6.28 | 3.24 | -2.67 | 200.74 | -1.31 | 103.35 | 7.8 |
| 2018 (5) | 0.38 | -9.35 | 3.76 | -21.5 | 7.75 | -7.85 | 12.57 | 84.58 | 3.33 | -57.55 | 203.41 | -2.43 | 95.87 | -8.93 |
| 2017 (4) | 0.42 | 2.18 | 4.79 | 12.97 | 8.41 | -8.49 | 6.81 | -59.51 | 7.85 | 231.83 | 208.48 | 10.15 | 105.27 | 26.22 |
| 2016 (3) | 0.41 | 6.62 | 4.24 | 15.22 | 9.19 | 4.08 | 16.82 | 3.83 | 2.37 | -3.56 | 189.27 | -16.6 | 83.40 | -11.13 |
| 2015 (2) | 0.39 | -15.34 | 3.68 | -22.85 | 8.83 | 14.97 | 16.20 | 135.81 | 2.45 | -47.43 | 226.93 | 34.2 | 93.84 | 71.05 |
| 2014 (1) | 0.46 | -2.66 | 4.77 | 1.49 | 7.68 | 9.09 | 6.87 | 0.0 | 4.67 | 0 | 169.10 | -10.92 | 54.86 | -17.38 |
| 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) | 0.49 | -0.9 | 7.26 | 6.45 | 8.59 | 35.79 | 6.89 | -35.31 | -52.68 | 28.50 | 89.49 | 135.47 | 293.20 | 18.74 | -3.3 | 113.68 | 16.67 | -18.39 |
| 24Q2 (19) | 0.49 | 6.95 | 10.24 | 5.94 | 3.3 | 25.05 | 10.65 | -23.66 | -24.63 | 15.04 | 23.62 | 14.12 | 246.93 | -14.67 | -29.01 | 97.44 | -13.53 | -44.48 |
| 24Q1 (18) | 0.46 | 1.41 | 3.01 | 5.75 | 12.97 | 20.29 | 13.95 | 2635.29 | 277.03 | 12.17 | 0.52 | -82.67 | 289.39 | 2.76 | -13.49 | 112.68 | -1.17 | -36.02 |
| 23Q4 (17) | 0.45 | -0.22 | 5.16 | 5.09 | 7.16 | 9.46 | 0.51 | -96.5 | 113.25 | 12.10 | 0.0 | 17.37 | 281.61 | -7.13 | -22.91 | 114.01 | -18.15 | -41.58 |
| 23Q3 (16) | 0.45 | 1.86 | 10.34 | 4.75 | 0.0 | 13.1 | 14.56 | 3.04 | -33.55 | 12.10 | -8.16 | 17.37 | 303.22 | -12.83 | -25.54 | 139.29 | -20.64 | -38.85 |
| 23Q2 (15) | 0.45 | -0.07 | 6.31 | 4.75 | -0.63 | 4.17 | 14.13 | 281.89 | 2566.04 | 13.18 | -81.23 | -91.87 | 347.84 | 3.99 | -7.74 | 175.51 | -0.34 | -17.3 |
| 23Q1 (14) | 0.45 | 3.53 | 5.92 | 4.78 | 2.8 | 1.49 | 3.70 | 196.1 | 222.92 | 70.20 | 580.73 | 543.05 | 334.50 | -8.43 | -15.23 | 176.11 | -9.75 | -17.03 |
| 22Q4 (13) | 0.43 | 4.7 | 2.45 | 4.65 | 10.71 | -0.43 | -3.85 | -117.57 | 77.08 | 10.31 | 0.0 | -5.53 | 365.29 | -10.3 | -0.93 | 195.14 | -14.33 | 2.97 |
| 22Q3 (12) | 0.41 | -1.86 | 1.31 | 4.2 | -7.89 | -8.1 | 21.91 | 4033.96 | 289.37 | 10.31 | -93.63 | -5.53 | 407.24 | 8.01 | 75.3 | 227.78 | 7.33 | 103.32 |
| 22Q2 (11) | 0.42 | -0.43 | 1.48 | 4.56 | -3.18 | -2.36 | 0.53 | 117.61 | 101.71 | 162.00 | 1383.97 | 1383.97 | 377.04 | -4.45 | 47.88 | 212.22 | -0.02 | 77.53 |
| 22Q1 (10) | 0.42 | 0.14 | 3.6 | 4.71 | 0.86 | -2.48 | -3.01 | 82.08 | 85.57 | 10.92 | 0.0 | 0.0 | 394.61 | 7.02 | 8.91 | 212.27 | 12.01 | 25.74 |
| 21Q4 (9) | 0.42 | 3.53 | 3.6 | 4.67 | 2.19 | -8.79 | -16.80 | -45.2 | 1.7 | 10.92 | 0.0 | 0.0 | 368.71 | 58.71 | -14.34 | 189.51 | 69.16 | -7.5 |
| 21Q3 (8) | 0.41 | -1.7 | 1.07 | 4.57 | -2.14 | -12.45 | -11.57 | 62.67 | 39.42 | 10.92 | 0.0 | 0.0 | 232.31 | -8.88 | -50.97 | 112.03 | -6.28 | -49.56 |
| 21Q2 (7) | 0.41 | 1.65 | 10.17 | 4.67 | -3.31 | 15.02 | -30.99 | -48.56 | -244.33 | 10.92 | 0.0 | 0.0 | 254.96 | -29.63 | -6.97 | 119.54 | -29.19 | 3.68 |
| 21Q1 (6) | 0.41 | 0.15 | 9.5 | 4.83 | -5.66 | 25.13 | -20.86 | -22.06 | -259.72 | 10.92 | 0.0 | 0.0 | 362.33 | -15.82 | 71.89 | 168.81 | -17.6 | 65.21 |
| 20Q4 (5) | 0.41 | 1.0 | 3.63 | 5.12 | -1.92 | 19.35 | -17.09 | 10.52 | -3151.79 | 10.92 | 0.0 | 0 | 430.44 | -9.16 | 114.43 | 204.87 | -7.75 | 98.23 |
| 20Q3 (4) | 0.40 | 7.16 | 0.0 | 5.22 | 28.57 | 0.0 | -19.10 | -112.22 | 0.0 | 10.92 | 0.0 | 0.0 | 473.82 | 72.88 | 0.0 | 222.09 | 92.62 | 0.0 |
| 20Q2 (3) | 0.37 | 1.03 | 0.0 | 4.06 | 5.18 | 0.0 | -9.00 | -168.91 | 0.0 | 10.92 | 0.0 | 0.0 | 274.07 | 30.02 | 0.0 | 115.30 | 12.84 | 0.0 |
| 20Q1 (2) | 0.37 | -5.22 | 0.0 | 3.86 | -10.02 | 0.0 | 13.06 | 2232.14 | 0.0 | 10.92 | 0 | 0.0 | 210.79 | 5.01 | 0.0 | 102.18 | -1.13 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 4.29 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 200.74 | 0.0 | 0.0 | 103.35 | 0.0 | 0.0 |
