- 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) | 0.40 | -14.25 | 129.13 | -18.73 | 246.27 | -6.09 | 9.69 | -53.28 | 1.63 | 33.22 | 211.24 | 17.79 | 60.69 | 20.61 |
| 2022 (9) | 0.47 | 4.31 | 158.89 | 45.78 | 262.25 | 21.8 | 20.74 | -2.26 | 1.23 | -18.8 | 179.34 | -16.35 | 50.32 | -41.52 |
| 2021 (8) | 0.45 | 1.41 | 108.99 | 29.35 | 215.32 | 41.63 | 21.22 | 282.34 | 1.51 | 90.95 | 214.39 | 1.86 | 86.04 | -10.91 |
| 2020 (7) | 0.44 | 0.5 | 84.26 | -6.43 | 152.03 | -21.69 | 5.55 | 25.0 | 0.79 | -82.25 | 210.47 | -29.96 | 96.58 | -30.39 |
| 2019 (6) | 0.44 | 36.0 | 90.05 | 14.86 | 194.15 | 16.19 | 4.44 | -48.55 | 4.46 | 35.76 | 300.50 | -34.78 | 138.75 | -42.9 |
| 2018 (5) | 0.32 | -38.28 | 78.4 | 21.68 | 167.1 | 47.98 | 8.63 | -2.49 | 3.28 | -40.25 | 460.78 | 58.07 | 243.00 | 384.45 |
| 2017 (4) | 0.52 | 5.96 | 64.43 | 12.96 | 112.92 | 11.84 | 8.85 | 98.88 | 5.49 | -52.03 | 291.50 | -24.33 | 50.16 | -15.47 |
| 2016 (3) | 0.49 | 4.53 | 57.04 | 0.8 | 100.97 | -7.76 | 4.45 | 33.23 | 11.45 | 102.8 | 385.20 | 87.4 | 59.34 | 129.82 |
| 2015 (2) | 0.47 | 8.76 | 56.59 | 19.92 | 109.47 | -3.59 | 3.34 | -41.91 | 5.65 | -13.14 | 205.55 | -50.09 | 25.82 | -57.64 |
| 2014 (1) | 0.43 | -5.09 | 47.19 | -4.99 | 113.55 | 38.21 | 5.75 | 84.89 | 6.50 | 0 | 411.82 | -22.68 | 60.96 | -17.68 |
| 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) | 0.38 | -4.56 | -7.16 | 111.2 | 0.9 | -19.39 | 14.80 | 32.02 | 0.34 | 5.28 | -45.01 | 57.67 | 230.54 | 4.42 | 18.82 | 66.06 | 0.56 | 22.72 |
| 24Q2 (19) | 0.40 | 5.06 | -11.65 | 110.21 | -2.51 | -25.36 | 11.21 | 15.93 | 12.32 | 9.60 | 22.67 | 36.91 | 220.78 | -3.49 | 27.12 | 65.69 | 2.16 | 24.44 |
| 24Q1 (18) | 0.38 | -5.32 | -14.8 | 113.05 | -12.45 | -28.94 | 9.67 | 59.57 | 21.79 | 7.83 | -42.36 | 8.92 | 228.76 | 8.29 | 22.08 | 64.30 | 5.95 | 10.08 |
| 23Q4 (17) | 0.40 | -2.21 | -14.25 | 129.13 | -6.39 | -18.73 | 6.06 | -58.92 | -20.78 | 13.58 | 305.53 | 23.78 | 211.24 | 8.87 | 17.79 | 60.69 | 12.74 | 20.61 |
| 23Q3 (16) | 0.41 | -9.18 | -13.4 | 137.94 | -6.58 | -8.81 | 14.75 | 47.8 | -48.73 | 3.35 | -52.25 | -5.58 | 194.03 | 11.72 | 1.6 | 53.83 | 1.97 | -9.07 |
| 23Q2 (15) | 0.45 | 1.31 | -9.8 | 147.65 | -7.19 | 15.85 | 9.98 | 25.69 | -56.61 | 7.01 | -2.41 | 37.82 | 173.68 | -7.31 | 0.06 | 52.79 | -9.62 | -17.06 |
| 23Q1 (14) | 0.44 | -4.71 | 3.96 | 159.09 | 0.13 | 51.95 | 7.94 | 3.79 | -73.19 | 7.18 | -34.49 | 107.99 | 187.38 | 4.48 | -8.77 | 58.41 | 16.08 | -25.01 |
| 22Q4 (13) | 0.47 | -1.23 | 4.31 | 158.89 | 5.04 | 45.78 | 7.65 | -73.41 | -53.04 | 10.97 | 209.34 | 83.04 | 179.34 | -6.09 | -16.35 | 50.32 | -15.0 | -41.52 |
| 22Q3 (12) | 0.47 | -5.4 | 17.58 | 151.26 | 18.68 | 120.91 | 28.77 | 25.09 | -1.88 | 3.55 | -30.3 | 57.75 | 190.98 | 10.03 | -30.32 | 59.20 | -6.99 | -61.08 |
| 22Q2 (11) | 0.50 | 16.77 | 36.38 | 127.45 | 21.73 | 94.31 | 23.00 | -22.35 | -21.95 | 5.09 | 47.27 | 144.28 | 173.57 | -15.5 | -45.12 | 63.65 | -18.28 | -63.97 |
| 22Q1 (10) | 0.43 | -4.4 | 1.38 | 104.7 | -3.94 | 35.92 | 29.62 | 81.83 | 106.56 | 3.45 | -42.35 | -33.06 | 205.40 | -4.19 | -33.03 | 77.89 | -9.47 | -49.87 |
| 21Q4 (9) | 0.45 | 11.34 | 1.41 | 108.99 | 59.18 | 29.35 | 16.29 | -44.44 | 105.16 | 5.99 | 166.59 | 198.41 | 214.39 | -21.78 | 1.86 | 86.04 | -43.44 | -10.91 |
| 21Q3 (8) | 0.40 | 9.73 | -21.11 | 68.47 | 4.39 | -38.48 | 29.32 | -0.51 | 460.61 | 2.25 | 7.93 | -74.12 | 274.10 | -13.33 | 38.23 | 152.12 | -13.89 | 55.34 |
| 21Q2 (7) | 0.36 | -13.2 | -28.78 | 65.59 | -14.85 | -35.63 | 29.47 | 105.51 | 698.64 | 2.08 | -59.64 | -93.55 | 316.25 | 3.11 | 25.01 | 176.66 | 13.7 | 42.2 |
| 21Q1 (6) | 0.42 | -4.37 | -4.43 | 77.03 | -8.58 | -15.19 | 14.34 | 80.6 | 159.78 | 5.16 | 156.98 | -73.04 | 306.72 | 45.73 | -3.67 | 155.37 | 60.87 | 1.12 |
| 20Q4 (5) | 0.44 | -13.39 | 0.5 | 84.26 | -24.29 | -6.43 | 7.94 | 51.82 | 1826.09 | 2.01 | -76.88 | 0 | 210.47 | 6.14 | -29.96 | 96.58 | -1.38 | -30.39 |
| 20Q3 (4) | 0.51 | -0.94 | 0.0 | 111.3 | 9.24 | 0.0 | 5.23 | 41.73 | 0.0 | 8.68 | -73.09 | 0.0 | 198.29 | -21.62 | 0.0 | 97.93 | -21.17 | 0.0 |
| 20Q2 (3) | 0.51 | 16.48 | 0.0 | 101.89 | 12.18 | 0.0 | 3.69 | -33.15 | 0.0 | 32.26 | 68.56 | 0.0 | 252.98 | -20.55 | 0.0 | 124.23 | -19.15 | 0.0 |
| 20Q1 (2) | 0.44 | 0.57 | 0.0 | 90.83 | 0.87 | 0.0 | 5.52 | 1300.0 | 0.0 | 19.14 | 0 | 0.0 | 318.42 | 5.96 | 0.0 | 153.65 | 10.74 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 90.05 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 300.50 | 0.0 | 0.0 | 138.75 | 0.0 | 0.0 |
