- 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) | 0.82 | 0.83 | 11.23 | -26.26 | 42.96 | 19.13 | 2.32 | 17.17 | 7.46 | -48.04 | 67.00 | 9.42 | 43.90 | 11.76 |
| 2022 (9) | 0.82 | 2.59 | 15.23 | 22.33 | 36.06 | 38.37 | 1.98 | 0 | 14.37 | 943.63 | 61.23 | -18.48 | 39.28 | -21.44 |
| 2021 (8) | 0.80 | 12.92 | 12.45 | 57.59 | 26.06 | -29.18 | -1.48 | 0 | 1.38 | 0.0 | 75.11 | 16.72 | 50.00 | 16.06 |
| 2020 (7) | 0.71 | -0.2 | 7.9 | 23.82 | 36.8 | 4.34 | 8.89 | -10.83 | 1.38 | 8.55 | 64.35 | -5.99 | 43.08 | -6.27 |
| 2019 (6) | 0.71 | 45.0 | 6.38 | 65.28 | 35.27 | 17.1 | 9.97 | -74.86 | 1.27 | 59.5 | 68.45 | -35.31 | 45.96 | -49.29 |
| 2018 (5) | 0.49 | 6.0 | 3.86 | 28.24 | 30.12 | 32.4 | 39.66 | -28.01 | 0.80 | -6.51 | 105.82 | 68.77 | 90.63 | 76.36 |
| 2017 (4) | 0.46 | -1.67 | 3.01 | -23.99 | 22.75 | 34.14 | 55.09 | 76.8 | 0.85 | -53.56 | 62.70 | 2.94 | 51.39 | -0.19 |
| 2016 (3) | 0.47 | -9.84 | 3.96 | 72.17 | 16.96 | 40.4 | 31.16 | -32.7 | 1.83 | 138.05 | 60.91 | 31.67 | 51.49 | 51.66 |
| 2015 (2) | 0.52 | 19.94 | 2.3 | 86.99 | 12.08 | 46.78 | 46.30 | 54.03 | 0.77 | -5.98 | 46.26 | -34.02 | 33.95 | -39.14 |
| 2014 (1) | 0.43 | -18.59 | 1.23 | 51.85 | 8.23 | 57.66 | 30.06 | -6.62 | 0.82 | 0 | 70.11 | 73.8 | 55.78 | 77.64 |
| 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) | 0.82 | -0.52 | -0.63 | 11.64 | -3.88 | 0.61 | 5.03 | 2.03 | 53.82 | 7.47 | -9.96 | -56.64 | 53.32 | -2.33 | -15.66 | 30.51 | -8.05 | -21.45 |
| 24Q2 (19) | 0.82 | 0.75 | -0.47 | 12.11 | 24.08 | 1.68 | 4.93 | 56.01 | 118.14 | 8.30 | -49.12 | -73.92 | 54.59 | -15.68 | -10.29 | 33.18 | -15.72 | -12.8 |
| 24Q1 (18) | 0.82 | -0.69 | 0.49 | 9.76 | -13.09 | -19.14 | 3.16 | -6.23 | 3850.0 | 16.31 | 5.37 | -96.8 | 64.74 | -3.37 | 27.29 | 39.37 | -10.32 | 57.48 |
| 23Q4 (17) | 0.82 | -0.16 | 0.83 | 11.23 | -2.94 | -26.26 | 3.37 | 3.06 | 217.92 | 15.48 | -10.18 | -96.96 | 67.00 | 5.98 | 9.42 | 43.90 | 13.03 | 11.76 |
| 23Q3 (16) | 0.82 | -0.36 | 1.35 | 11.57 | -2.85 | -1.62 | 3.27 | 44.69 | 179.49 | 17.24 | -45.85 | -96.74 | 63.22 | 3.89 | -16.95 | 38.84 | 2.08 | -19.1 |
| 23Q2 (15) | 0.83 | 1.72 | 2.32 | 11.91 | -1.33 | -0.92 | 2.26 | 2725.0 | 79.37 | 31.83 | -93.76 | -88.24 | 60.85 | 19.64 | -19.7 | 38.05 | 52.2 | -27.11 |
| 23Q1 (14) | 0.81 | -0.36 | 2.64 | 12.07 | -20.75 | -1.15 | 0.08 | -92.45 | -98.33 | 510.00 | 0.0 | 2845.0 | 50.86 | -16.94 | -37.35 | 25.00 | -36.35 | -55.71 |
| 22Q4 (13) | 0.82 | 0.36 | 2.59 | 15.23 | 29.51 | 22.33 | 1.06 | -9.4 | -75.8 | 510.00 | -3.41 | 4995.49 | 61.23 | -19.56 | -18.48 | 39.28 | -18.18 | -21.44 |
| 22Q3 (12) | 0.81 | 0.59 | 1.23 | 11.76 | -2.16 | 13.62 | 1.17 | -7.14 | 109.74 | 528.00 | 95.01 | 7687.36 | 76.12 | 0.45 | 11.32 | 48.01 | -8.03 | 7.69 |
| 22Q2 (11) | 0.81 | 2.03 | 9.38 | 12.02 | -1.56 | 19.25 | 1.26 | -73.64 | 124.75 | 270.75 | 1463.45 | 3893.23 | 75.78 | -6.65 | -31.88 | 52.20 | -7.51 | -40.1 |
| 22Q1 (10) | 0.79 | -0.4 | 10.74 | 12.21 | -1.93 | 38.28 | 4.78 | 9.13 | -36.44 | 17.32 | 73.02 | 155.41 | 81.18 | 8.08 | -20.13 | 56.44 | 12.88 | -29.84 |
| 21Q4 (9) | 0.80 | -0.97 | 12.92 | 12.45 | 20.29 | 57.59 | 4.38 | 136.47 | -58.83 | 10.01 | 47.62 | 113.96 | 75.11 | 9.84 | 16.72 | 50.00 | 12.16 | 16.06 |
| 21Q3 (8) | 0.80 | 8.69 | 12.21 | 10.35 | 2.68 | 50.87 | -12.01 | -135.95 | -219.27 | 6.78 | 0.0 | 70.95 | 68.38 | -38.53 | 45.86 | 44.58 | -48.85 | 71.4 |
| 21Q2 (7) | 0.74 | 3.3 | -0.35 | 10.08 | 14.16 | 44.62 | -5.09 | -167.69 | -197.7 | 6.78 | 0.0 | -28.48 | 111.24 | 9.45 | 111.28 | 87.15 | 8.34 | 125.08 |
| 21Q1 (6) | 0.72 | 1.56 | 3.71 | 8.83 | 11.77 | 36.9 | 7.52 | -29.32 | -22.23 | 6.78 | 44.94 | 27.06 | 101.64 | 57.95 | 43.99 | 80.44 | 86.72 | 68.78 |
| 20Q4 (5) | 0.71 | -1.59 | -0.2 | 7.9 | 15.16 | 23.82 | 10.64 | 5.66 | 2.31 | 4.68 | 17.95 | -4.24 | 64.35 | 37.27 | -5.99 | 43.08 | 65.63 | -6.27 |
| 20Q3 (4) | 0.72 | -3.48 | 0.0 | 6.86 | -1.58 | 0.0 | 10.07 | 93.28 | 0.0 | 3.97 | -58.17 | 0.0 | 46.88 | -10.96 | 0.0 | 26.01 | -32.83 | 0.0 |
| 20Q2 (3) | 0.74 | 7.5 | 0.0 | 6.97 | 8.06 | 0.0 | 5.21 | -46.12 | 0.0 | 9.48 | 77.67 | 0.0 | 52.65 | -25.41 | 0.0 | 38.72 | -18.76 | 0.0 |
| 20Q1 (2) | 0.69 | -2.26 | 0.0 | 6.45 | 1.1 | 0.0 | 9.67 | -7.02 | 0.0 | 5.34 | 9.23 | 0.0 | 70.59 | 3.13 | 0.0 | 47.66 | 3.7 | 0.0 |
| 19Q4 (1) | 0.71 | 0.0 | 0.0 | 6.38 | 0.0 | 0.0 | 10.40 | 0.0 | 0.0 | 4.89 | 0.0 | 0.0 | 68.45 | 0.0 | 0.0 | 45.96 | 0.0 | 0.0 |
