- 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) | 0.49 | -26.79 | 34.0 | -31.7 | 32.57 | -15.25 | 8.47 | -46.53 | 7.76 | 45.57 | 153.63 | 17.58 | 133.18 | 18.48 |
| 2022 (9) | 0.67 | 1.6 | 49.78 | 12.29 | 38.43 | 14.58 | 15.84 | -34.6 | 5.33 | 19.92 | 130.66 | -13.48 | 112.41 | -7.18 |
| 2021 (8) | 0.66 | 3.62 | 44.33 | 28.72 | 33.54 | 15.38 | 24.22 | -41.5 | 4.45 | 62.04 | 151.02 | 58.45 | 121.11 | 42.85 |
| 2020 (7) | 0.64 | 33.35 | 34.44 | 175.3 | 29.07 | 10.95 | 41.40 | -35.66 | 2.74 | 138.34 | 95.31 | -39.1 | 84.78 | -37.99 |
| 2019 (6) | 0.48 | 31.54 | 12.51 | 70.67 | 26.2 | 18.77 | 64.35 | -73.77 | 1.15 | 1055.27 | 156.50 | 33.04 | 136.73 | 23.46 |
| 2018 (5) | 0.36 | 51.92 | 7.33 | 1604.65 | 22.06 | 15.86 | 245.34 | -39.5 | 0.10 | 95.29 | 117.63 | -46.31 | 110.75 | -38.13 |
| 2017 (4) | 0.24 | -14.28 | 0.43 | -81.93 | 19.04 | 4.85 | 405.51 | 88.23 | 0.05 | -7.86 | 219.10 | 18.29 | 178.99 | 4.21 |
| 2016 (3) | 0.28 | 2.34 | 2.38 | 19.6 | 18.16 | 11.75 | 215.43 | 213.85 | 0.06 | -44.19 | 185.23 | 0.01 | 171.76 | 3.83 |
| 2015 (2) | 0.27 | -45.31 | 1.99 | -77.51 | 16.25 | 30.42 | 68.64 | 291.33 | 0.10 | -94.83 | 185.22 | 44.83 | 165.42 | 54.14 |
| 2014 (1) | 0.50 | 1.92 | 8.85 | -2.43 | 12.46 | 13.69 | 17.54 | 26.64 | 1.92 | 0 | 127.89 | -10.69 | 107.32 | -18.13 |
| 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) | 0.48 | -4.99 | -3.86 | 34.31 | 5.83 | -0.17 | 19.58 | 14.77 | 5.1 | 17.07 | -22.52 | -18.99 | 115.83 | 1.44 | 13.63 | 100.99 | 0.67 | 17.59 |
| 24Q2 (19) | 0.50 | -4.37 | -19.35 | 32.42 | -0.09 | -43.16 | 17.06 | 107.8 | 443.31 | 22.03 | -51.08 | -78.75 | 114.19 | 37.71 | -27.75 | 100.32 | 43.93 | -31.43 |
| 24Q1 (18) | 0.53 | 6.85 | -19.85 | 32.45 | -4.56 | -34.19 | 8.21 | -34.11 | 0.98 | 45.03 | 48.98 | 34.94 | 82.92 | -46.03 | -35.67 | 69.70 | -47.66 | -36.91 |
| 23Q4 (17) | 0.49 | -0.97 | -26.79 | 34.0 | -1.08 | -31.7 | 12.46 | -33.12 | 15.69 | 30.23 | 43.47 | 15.25 | 153.63 | 50.71 | 17.58 | 133.18 | 55.08 | 18.48 |
| 23Q3 (16) | 0.50 | -20.29 | -26.55 | 34.37 | -39.74 | -32.66 | 18.63 | 493.31 | 45.43 | 21.07 | -79.68 | -17.17 | 101.94 | -35.5 | -34.6 | 85.88 | -41.3 | -34.31 |
| 23Q2 (15) | 0.62 | -4.97 | -12.3 | 57.04 | 15.68 | 30.08 | 3.14 | -61.38 | -81.5 | 103.69 | 210.7 | 420.71 | 158.04 | 22.61 | 109.85 | 146.31 | 32.43 | 133.65 |
| 23Q1 (14) | 0.66 | -2.41 | 3.11 | 49.31 | -0.94 | 9.24 | 8.13 | -24.51 | -69.17 | 33.37 | 27.24 | 152.73 | 128.90 | -1.35 | 3.94 | 110.48 | -1.72 | 11.4 |
| 22Q4 (13) | 0.67 | -0.64 | 1.6 | 49.78 | -2.47 | 12.29 | 10.77 | -15.93 | -55.73 | 26.23 | 3.1 | 71.69 | 130.66 | -16.17 | -13.48 | 112.41 | -14.02 | -7.18 |
| 22Q3 (12) | 0.68 | -4.83 | -1.08 | 51.04 | 16.4 | 10.84 | 12.81 | -24.51 | -40.45 | 25.44 | 27.75 | 30.55 | 155.86 | 106.96 | -5.41 | 130.74 | 108.78 | -3.61 |
| 22Q2 (11) | 0.71 | 11.73 | 1.27 | 43.85 | -2.86 | 17.06 | 16.97 | -35.65 | -37.03 | 19.91 | 50.8 | 65.71 | 75.31 | -39.27 | 10.49 | 62.62 | -36.86 | 8.89 |
| 22Q1 (10) | 0.64 | -3.84 | 5.17 | 45.14 | 1.83 | 37.04 | 26.37 | 8.38 | 7.54 | 13.21 | -13.56 | 0.05 | 124.01 | -17.89 | 8.79 | 99.17 | -18.12 | 3.66 |
| 21Q4 (9) | 0.66 | -3.26 | 3.62 | 44.33 | -3.74 | 28.72 | 24.33 | 13.11 | -31.52 | 15.28 | -21.6 | 61.89 | 151.02 | -8.35 | 58.45 | 121.11 | -10.71 | 42.85 |
| 21Q3 (8) | 0.68 | -2.56 | 14.12 | 46.05 | 22.93 | 61.92 | 21.51 | -20.19 | -42.19 | 19.49 | 62.15 | 72.51 | 164.78 | 141.75 | -15.11 | 135.64 | 135.85 | -16.85 |
| 21Q2 (7) | 0.70 | 16.04 | 13.32 | 37.46 | 13.72 | 97.47 | 26.95 | 9.91 | -45.92 | 12.02 | -8.95 | 141.19 | 68.16 | -40.21 | 11.87 | 57.51 | -39.89 | 8.98 |
| 21Q1 (6) | 0.60 | -5.26 | 29.81 | 32.94 | -4.36 | 163.1 | 24.52 | -30.99 | -50.0 | 13.20 | 39.87 | 164.66 | 113.99 | 19.6 | -29.11 | 95.67 | 12.85 | -31.71 |
| 20Q4 (5) | 0.64 | 6.54 | 33.35 | 34.44 | 21.1 | 175.3 | 35.53 | -4.51 | -32.09 | 9.44 | -16.46 | 119.6 | 95.31 | -50.9 | -39.1 | 84.78 | -48.03 | -37.99 |
| 20Q3 (4) | 0.60 | -3.25 | 0.0 | 28.44 | 49.92 | 0.0 | 37.21 | -25.33 | 0.0 | 11.30 | 126.7 | 0.0 | 194.12 | 218.6 | 0.0 | 163.13 | 209.13 | 0.0 |
| 20Q2 (3) | 0.62 | 32.92 | 0.0 | 18.97 | 51.52 | 0.0 | 49.83 | 1.61 | 0.0 | 4.98 | -0.09 | 0.0 | 60.93 | -62.11 | 0.0 | 52.77 | -62.33 | 0.0 |
| 20Q1 (2) | 0.47 | -2.67 | 0.0 | 12.52 | 0.08 | 0.0 | 49.04 | -6.27 | 0.0 | 4.99 | 16.06 | 0.0 | 160.79 | 2.74 | 0.0 | 140.10 | 2.46 | 0.0 |
| 19Q4 (1) | 0.48 | 0.0 | 0.0 | 12.51 | 0.0 | 0.0 | 52.32 | 0.0 | 0.0 | 4.30 | 0.0 | 0.0 | 156.50 | 0.0 | 0.0 | 136.73 | 0.0 | 0.0 |
