- 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 | 44.28 | 2.64 | 120.0 | 3.25 | 1.25 | 9.12 | -49.56 | 8.04 | 168.0 | 193.21 | -29.99 | 160.18 | -30.66 |
| 2022 (9) | 0.32 | -5.6 | 1.2 | -2.44 | 3.21 | 19.33 | 18.08 | 55.59 | 3.00 | -46.53 | 275.97 | 2.48 | 230.99 | 7.37 |
| 2021 (8) | 0.33 | -7.53 | 1.23 | -16.33 | 2.69 | -4.95 | 11.62 | -0.09 | 5.61 | 3.36 | 269.28 | 4.15 | 215.13 | 2.3 |
| 2020 (7) | 0.36 | -6.11 | 1.47 | -11.45 | 2.83 | -14.5 | 11.63 | -7.11 | 5.43 | 30.45 | 258.54 | 6.84 | 210.30 | 10.53 |
| 2019 (6) | 0.38 | -6.53 | 1.66 | -11.23 | 3.31 | 0.91 | 12.52 | -10.95 | 4.16 | 24.56 | 241.98 | 0.71 | 190.26 | 3.68 |
| 2018 (5) | 0.41 | -12.62 | 1.87 | -13.43 | 3.28 | 17.14 | 14.06 | 63.68 | 3.34 | -46.24 | 240.28 | 9.61 | 183.51 | 5.87 |
| 2017 (4) | 0.47 | -11.71 | 2.16 | -20.59 | 2.8 | 22.27 | 8.59 | 1381.03 | 6.21 | -40.48 | 219.22 | -9.43 | 173.33 | 21.21 |
| 2016 (3) | 0.53 | 0.24 | 2.72 | -7.17 | 2.29 | -19.08 | 0.58 | -93.66 | 10.44 | 0.0 | 242.05 | 2.5 | 143.00 | -17.31 |
| 2015 (2) | 0.53 | 9.61 | 2.93 | 22.08 | 2.83 | -8.41 | 9.15 | 6.03 | 10.44 | 11.17 | 236.15 | -2.42 | 172.94 | -1.97 |
| 2014 (1) | 0.49 | 11.27 | 2.4 | 37.14 | 3.09 | -7.76 | 8.63 | -39.65 | 9.39 | 0 | 242.01 | 21.06 | 176.42 | 17.7 |
| 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) | 0.31 | -6.48 | -33.51 | 2.16 | -5.26 | -19.4 | 1.22 | -86.59 | -89.69 | 21.67 | 0.0 | -15.45 | 601.55 | 41.23 | 241.34 | 539.69 | 38.21 | 261.24 |
| 24Q2 (19) | 0.34 | -2.18 | -0.06 | 2.28 | -12.64 | 101.77 | 9.10 | 8.46 | -57.24 | 21.67 | -12.46 | 170.83 | 425.95 | 5.9 | 89.78 | 390.49 | 5.23 | 103.56 |
| 24Q1 (18) | 0.34 | -24.47 | 10.51 | 2.61 | -1.14 | 123.08 | 8.39 | 95.57 | 97.41 | 24.75 | -38.43 | -41.07 | 402.23 | 108.18 | 46.44 | 371.08 | 131.66 | 67.98 |
| 23Q4 (17) | 0.46 | -3.76 | 44.28 | 2.64 | -1.49 | 120.0 | 4.29 | -63.74 | -77.57 | 40.20 | 56.88 | 269.66 | 193.21 | 9.64 | -29.99 | 160.18 | 7.22 | -30.66 |
| 23Q3 (16) | 0.47 | 40.56 | 48.04 | 2.68 | 137.17 | 148.15 | 11.83 | -44.41 | -44.3 | 25.62 | 220.31 | 127.78 | 176.23 | -21.48 | -36.69 | 149.40 | -22.12 | -35.34 |
| 23Q2 (15) | 0.34 | 8.16 | -0.24 | 1.13 | -3.42 | -1.74 | 21.28 | 400.71 | 31.93 | 8.00 | -80.95 | -48.39 | 224.44 | -18.29 | -10.28 | 191.83 | -13.16 | -5.54 |
| 23Q1 (14) | 0.31 | -1.39 | -4.89 | 1.17 | -2.5 | -5.65 | 4.25 | -77.78 | -73.12 | 42.00 | 286.21 | 159.79 | 274.67 | -0.47 | -1.06 | 220.91 | -4.36 | -1.42 |
| 22Q4 (13) | 0.32 | -1.25 | -5.6 | 1.2 | 11.11 | -2.44 | 19.13 | -9.93 | 1.49 | 10.88 | -3.33 | -24.63 | 275.97 | -0.86 | 2.48 | 230.99 | -0.03 | 7.37 |
| 22Q3 (12) | 0.32 | -5.28 | -9.1 | 1.08 | -6.09 | -17.56 | 21.24 | 31.68 | 6737.5 | 11.25 | -27.42 | -68.75 | 278.36 | 11.28 | 9.84 | 231.06 | 13.78 | 12.95 |
| 22Q2 (11) | 0.34 | 3.12 | 0.09 | 1.15 | -7.26 | -14.81 | 16.13 | 2.02 | 124.03 | 15.50 | -4.12 | -56.94 | 250.15 | -9.89 | -16.82 | 203.07 | -9.38 | -18.97 |
| 22Q1 (10) | 0.33 | -2.12 | -6.28 | 1.24 | 0.81 | -10.79 | 15.81 | -16.13 | -23.18 | 16.17 | 12.05 | 31.08 | 277.61 | 3.09 | -0.55 | 224.09 | 4.16 | -3.81 |
| 21Q4 (9) | 0.33 | -4.92 | -7.53 | 1.23 | -6.11 | -16.33 | 18.85 | 5990.63 | -9.68 | 14.43 | -59.92 | 1.25 | 269.28 | 6.25 | 4.15 | 215.13 | 5.17 | 2.3 |
| 21Q3 (8) | 0.35 | 4.3 | -8.51 | 1.31 | -2.96 | -13.25 | -0.32 | -104.44 | -102.0 | 36.00 | 0.0 | 144.07 | 253.43 | -15.73 | 10.44 | 204.56 | -18.38 | 11.42 |
| 21Q2 (7) | 0.34 | -3.44 | -13.79 | 1.35 | -2.88 | -12.34 | 7.20 | -65.01 | 221.43 | 36.00 | 191.89 | -40.98 | 300.72 | 7.73 | 34.68 | 250.61 | 7.58 | 46.8 |
| 21Q1 (6) | 0.35 | -3.43 | -6.68 | 1.39 | -5.44 | -12.58 | 20.58 | -1.39 | 143.84 | 12.33 | -13.45 | -60.85 | 279.15 | 7.97 | 7.84 | 232.96 | 10.78 | 18.33 |
| 20Q4 (5) | 0.36 | -5.93 | -6.11 | 1.47 | -2.65 | -11.45 | 20.87 | 30.27 | 95.41 | 14.25 | -3.39 | -44.77 | 258.54 | 12.67 | 6.84 | 210.30 | 14.54 | 10.53 |
| 20Q3 (4) | 0.38 | -1.71 | 0.0 | 1.51 | -1.95 | 0.0 | 16.02 | 615.18 | 0.0 | 14.75 | -75.82 | 0.0 | 229.47 | 2.77 | 0.0 | 183.60 | 7.55 | 0.0 |
| 20Q2 (3) | 0.39 | 4.52 | 0.0 | 1.54 | -3.14 | 0.0 | 2.24 | -73.46 | 0.0 | 61.00 | 93.65 | 0.0 | 223.29 | -13.74 | 0.0 | 170.71 | -13.29 | 0.0 |
| 20Q1 (2) | 0.37 | -2.83 | 0.0 | 1.59 | -4.22 | 0.0 | 8.44 | -20.97 | 0.0 | 31.50 | 22.09 | 0.0 | 258.86 | 6.98 | 0.0 | 196.88 | 3.48 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 10.68 | 0.0 | 0.0 | 25.80 | 0.0 | 0.0 | 241.98 | 0.0 | 0.0 | 190.26 | 0.0 | 0.0 |
