- 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 | 14.64 | 5.1 | 41.67 | 14.32 | -15.86 | 25.95 | -49.81 | 0.91 | 12.77 | 155.83 | -15.89 | 118.72 | -8.98 |
| 2022 (9) | 0.40 | -13.58 | 3.6 | -13.25 | 17.02 | 3.28 | 51.70 | 34.67 | 0.81 | -13.65 | 185.27 | 33.3 | 130.44 | 32.78 |
| 2021 (8) | 0.47 | 12.88 | 4.15 | 32.17 | 16.48 | 5.24 | 38.39 | 6.61 | 0.94 | 302.05 | 138.99 | 6.42 | 98.24 | 8.03 |
| 2020 (7) | 0.41 | -20.8 | 3.14 | -46.32 | 15.66 | 23.02 | 36.01 | 65.64 | 0.23 | -67.91 | 130.60 | 6.57 | 90.94 | 34.67 |
| 2019 (6) | 0.52 | 7.65 | 5.85 | 32.35 | 12.73 | -12.21 | 21.74 | -23.5 | 0.73 | -38.74 | 122.55 | 41.33 | 67.53 | -1.66 |
| 2018 (5) | 0.48 | -3.16 | 4.42 | -9.05 | 14.5 | -1.96 | 28.42 | 102.42 | 1.18 | -45.46 | 86.71 | -21.32 | 68.67 | -24.1 |
| 2017 (4) | 0.50 | -6.72 | 4.86 | 18.54 | 14.79 | -24.23 | 14.04 | -51.72 | 2.17 | 233.41 | 110.21 | 0.89 | 90.47 | -0.08 |
| 2016 (3) | 0.54 | -15.35 | 4.1 | -34.61 | 19.52 | 32.97 | 29.08 | 72.27 | 0.65 | -31.77 | 109.24 | 23.71 | 90.54 | 64.92 |
| 2015 (2) | 0.63 | -0.82 | 6.27 | 3.29 | 14.68 | 12.84 | 16.88 | 51.39 | 0.95 | -4.55 | 88.30 | 8.01 | 54.90 | 1.91 |
| 2014 (1) | 0.64 | 11.88 | 6.07 | 18.55 | 13.01 | 2.44 | 11.15 | -38.74 | 1.00 | 0 | 81.75 | -8.71 | 53.87 | -9.25 |
| 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) | 0.42 | -4.21 | -10.32 | 4.64 | 23.73 | -15.79 | 28.01 | -30.25 | -6.38 | 2.52 | 41.52 | 8.12 | 160.85 | 2.94 | 10.53 | 115.03 | -2.97 | 10.46 |
| 24Q2 (19) | 0.44 | 8.84 | -4.8 | 3.75 | -18.12 | -2.34 | 40.16 | -5.71 | 16.07 | 1.78 | -10.87 | -38.49 | 156.25 | -11.4 | 7.15 | 118.55 | -10.03 | 4.71 |
| 24Q1 (18) | 0.41 | -11.93 | 6.2 | 4.58 | -10.2 | 32.75 | 42.59 | 108.37 | 118.86 | 2.00 | -55.56 | -72.5 | 176.36 | 13.17 | -8.35 | 131.76 | 10.98 | -7.76 |
| 23Q4 (17) | 0.46 | -2.33 | 14.64 | 5.1 | -7.44 | 41.67 | 20.44 | -31.68 | 51.86 | 4.50 | 92.86 | -64.41 | 155.83 | 7.08 | -15.89 | 118.72 | 14.0 | -8.98 |
| 23Q3 (16) | 0.47 | 1.68 | 9.21 | 5.51 | 43.49 | 29.34 | 29.92 | -13.53 | -42.56 | 2.33 | -19.48 | 84.36 | 145.53 | -0.2 | -0.1 | 104.14 | -8.02 | 4.5 |
| 23Q2 (15) | 0.46 | 21.42 | -6.67 | 3.84 | 11.3 | -5.42 | 34.60 | 77.8 | -54.11 | 2.90 | -60.15 | 151.58 | 145.82 | -24.22 | 12.49 | 113.22 | -20.74 | 14.82 |
| 23Q1 (14) | 0.38 | -4.92 | -14.34 | 3.45 | -4.17 | -17.07 | 19.46 | 44.58 | -74.69 | 7.27 | -42.48 | 333.57 | 192.43 | 3.86 | 30.79 | 142.84 | 9.51 | 26.55 |
| 22Q4 (13) | 0.40 | -6.96 | -13.58 | 3.6 | -15.49 | -13.25 | 13.46 | -74.16 | -69.29 | 12.64 | 898.94 | 267.4 | 185.27 | 27.18 | 33.3 | 130.44 | 30.89 | 32.78 |
| 22Q3 (12) | 0.43 | -13.11 | -7.84 | 4.26 | 4.93 | -2.96 | 52.09 | -30.92 | 48.62 | 1.27 | 9.87 | -69.82 | 145.68 | 12.38 | 5.75 | 99.66 | 1.06 | 5.8 |
| 22Q2 (11) | 0.50 | 11.45 | 2.98 | 4.06 | -2.4 | -16.97 | 75.40 | -1.93 | 125.82 | 1.15 | -31.33 | -76.96 | 129.63 | -11.89 | -3.56 | 98.61 | -12.63 | 12.54 |
| 22Q1 (10) | 0.45 | -4.08 | 9.33 | 4.16 | 0.24 | 18.52 | 76.88 | 75.4 | 87.97 | 1.68 | -51.25 | -55.86 | 147.13 | 5.86 | -6.14 | 112.87 | 14.89 | 5.39 |
| 21Q4 (9) | 0.47 | -0.79 | 12.88 | 4.15 | -5.47 | 32.17 | 43.83 | 25.05 | -47.24 | 3.44 | -17.94 | 642.98 | 138.99 | 0.89 | 6.42 | 98.24 | 4.29 | 8.03 |
| 21Q3 (8) | 0.47 | -2.9 | -15.19 | 4.39 | -10.22 | -30.21 | 35.05 | 4.97 | 77.29 | 4.19 | -16.13 | 86.38 | 137.76 | 2.48 | 28.03 | 94.20 | 7.51 | 79.43 |
| 21Q2 (7) | 0.48 | 18.32 | -13.76 | 4.89 | 39.32 | -14.96 | 33.39 | -18.36 | 23.35 | 5.00 | 31.58 | 196.88 | 134.42 | -14.25 | 26.12 | 87.62 | -18.19 | 77.26 |
| 21Q1 (6) | 0.41 | -0.97 | -19.97 | 3.51 | 11.78 | -41.11 | 40.90 | -50.77 | 61.34 | 3.80 | 720.45 | 52.0 | 156.76 | 20.03 | 22.13 | 107.10 | 17.77 | 65.76 |
| 20Q4 (5) | 0.41 | -25.46 | -20.8 | 3.14 | -50.08 | -46.32 | 83.08 | 320.23 | 99.28 | 0.46 | -79.42 | -77.47 | 130.60 | 21.38 | 6.57 | 90.94 | 73.22 | 34.67 |
| 20Q3 (4) | 0.55 | -1.27 | 0.0 | 6.29 | 9.39 | 0.0 | 19.77 | -26.97 | 0.0 | 2.25 | 33.59 | 0.0 | 107.60 | 0.96 | 0.0 | 52.50 | 6.21 | 0.0 |
| 20Q2 (3) | 0.56 | 9.8 | 0.0 | 5.75 | -3.52 | 0.0 | 27.07 | 6.79 | 0.0 | 1.68 | -32.63 | 0.0 | 106.58 | -16.96 | 0.0 | 49.43 | -23.49 | 0.0 |
| 20Q1 (2) | 0.51 | -2.0 | 0.0 | 5.96 | 1.88 | 0.0 | 25.35 | -39.19 | 0.0 | 2.50 | 21.62 | 0.0 | 128.35 | 4.73 | 0.0 | 64.61 | -4.32 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 5.85 | 0.0 | 0.0 | 41.69 | 0.0 | 0.0 | 2.06 | 0.0 | 0.0 | 122.55 | 0.0 | 0.0 | 67.53 | 0.0 | 0.0 |
