- 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) | 0.52 | -5.8 | 55.21 | 11.69 | 36.8 | -6.19 | 2.68 | 2877.78 | 40.67 | 280.0 | 93.73 | -8.76 | 65.10 | 1.69 |
| 2022 (9) | 0.55 | 3.78 | 49.43 | -3.49 | 39.23 | -0.98 | 0.09 | -98.05 | 10.70 | 0.0 | 102.73 | -7.63 | 64.02 | -17.08 |
| 2021 (8) | 0.53 | -3.5 | 51.22 | -3.38 | 39.62 | -11.7 | 4.61 | 12.17 | 10.70 | -29.85 | 111.21 | 8.7 | 77.21 | 29.46 |
| 2020 (7) | 0.55 | 8.86 | 53.01 | 11.95 | 44.87 | 0.9 | 4.11 | -21.56 | 15.26 | 86.22 | 102.31 | -12.18 | 59.64 | 5.63 |
| 2019 (6) | 0.50 | 3.84 | 47.35 | 1.61 | 44.47 | -2.01 | 5.24 | -29.48 | 8.19 | 14.12 | 116.50 | -8.62 | 56.46 | 5.83 |
| 2018 (5) | 0.48 | 14.62 | 46.6 | 29.73 | 45.38 | 64.96 | 7.43 | -6.78 | 7.18 | 11.54 | 127.49 | -35.52 | 53.35 | -34.27 |
| 2017 (4) | 0.42 | 13.56 | 35.92 | 22.34 | 27.51 | 21.19 | 7.97 | 0.5 | 6.44 | 21.8 | 197.73 | -43.79 | 81.16 | -61.3 |
| 2016 (3) | 0.37 | -9.79 | 29.36 | -9.05 | 22.7 | 45.7 | 7.93 | 45.77 | 5.28 | -35.4 | 351.78 | 11.46 | 209.70 | 3.93 |
| 2015 (2) | 0.41 | -3.46 | 32.28 | -4.41 | 15.58 | 3.66 | 5.44 | 8.37 | 8.18 | -21.23 | 315.60 | -23.54 | 201.77 | -26.76 |
| 2014 (1) | 0.43 | -3.48 | 33.77 | 4.68 | 15.03 | 0.87 | 5.02 | -0.99 | 10.39 | 0 | 412.79 | 29.7 | 275.49 | 39.79 |
| 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 | -0.94 | -9.3 | 46.08 | -12.26 | -4.44 | 2.29 | -32.25 | -21.31 | 46.70 | 0.0 | 16.58 | 112.99 | 12.32 | 12.36 | 74.22 | 8.48 | 26.14 |
| 24Q2 (19) | 0.49 | 0.66 | -9.88 | 52.52 | 0.79 | 6.68 | 3.38 | -48.63 | 42.02 | 46.70 | 279.58 | -55.12 | 100.60 | -5.61 | -1.31 | 68.42 | 2.93 | 10.3 |
| 24Q1 (18) | 0.48 | -6.17 | -9.4 | 52.11 | -5.61 | 5.72 | 6.58 | 102.46 | 207.48 | 12.30 | -72.78 | -88.18 | 106.58 | 13.71 | 3.49 | 66.47 | 2.1 | 3.13 |
| 23Q4 (17) | 0.52 | -3.06 | -5.8 | 55.21 | 14.5 | 11.69 | 3.25 | 11.68 | 296.97 | 45.19 | 12.83 | -56.57 | 93.73 | -6.79 | -8.76 | 65.10 | 10.64 | 1.69 |
| 23Q3 (16) | 0.53 | -1.57 | 0.23 | 48.22 | -2.05 | 0.06 | 2.91 | 22.27 | 150.09 | 40.05 | -61.51 | -61.51 | 100.56 | -1.35 | -4.84 | 58.84 | -5.14 | -1.47 |
| 23Q2 (15) | 0.54 | 1.2 | 3.85 | 49.23 | -0.12 | 3.86 | 2.38 | 11.21 | -20.93 | 104.05 | 0.0 | 0.0 | 101.94 | -1.02 | -9.29 | 62.03 | -3.75 | -10.13 |
| 23Q1 (14) | 0.54 | -2.44 | 4.72 | 49.29 | -0.28 | 0.1 | 2.14 | 229.7 | -60.95 | 104.05 | 0.0 | 342.22 | 102.99 | 0.25 | -9.83 | 64.45 | 0.67 | -12.63 |
| 22Q4 (13) | 0.55 | 3.14 | 3.78 | 49.43 | 2.57 | -3.49 | -1.65 | 71.6 | -141.15 | 104.05 | 0.0 | -5.77 | 102.73 | -2.79 | -7.63 | 64.02 | 7.2 | -17.08 |
| 22Q3 (12) | 0.53 | 1.99 | -4.04 | 48.19 | 1.67 | -17.48 | -5.81 | -293.02 | -218.81 | 104.05 | 0.0 | 188.9 | 105.68 | -5.96 | -5.46 | 59.72 | -13.47 | -21.39 |
| 22Q2 (11) | 0.52 | 2.03 | -3.82 | 47.4 | -3.74 | -17.59 | 3.01 | -45.07 | 42.65 | 104.05 | 342.22 | 584.62 | 112.38 | -1.61 | 18.11 | 69.02 | -6.44 | 42.4 |
| 22Q1 (10) | 0.51 | -3.31 | -5.25 | 49.24 | -3.87 | -12.31 | 5.48 | 36.66 | -29.02 | 23.53 | -78.69 | 54.81 | 114.22 | 2.71 | 19.99 | 73.77 | -4.46 | 44.68 |
| 21Q4 (9) | 0.53 | -4.64 | -3.5 | 51.22 | -12.29 | -3.38 | 4.01 | -18.0 | 371.76 | 110.42 | 206.58 | 24.74 | 111.21 | -0.51 | 8.7 | 77.21 | 1.63 | 29.46 |
| 21Q3 (8) | 0.55 | 2.23 | 6.09 | 58.4 | 1.53 | 12.37 | 4.89 | 131.75 | 36.21 | 36.02 | 136.97 | -59.31 | 111.78 | 17.48 | 11.81 | 75.97 | 56.74 | 57.26 |
| 21Q2 (7) | 0.54 | 0.52 | 5.71 | 57.52 | 2.44 | 24.75 | 2.11 | -72.67 | -59.96 | 15.20 | 0.0 | -50.58 | 95.15 | -0.04 | -3.77 | 48.47 | -4.94 | -10.79 |
| 21Q1 (6) | 0.54 | -1.53 | 8.84 | 56.15 | 5.92 | 21.01 | 7.72 | 808.24 | 11.88 | 15.20 | -82.83 | -19.23 | 95.19 | -6.96 | -11.94 | 50.99 | -14.5 | -7.29 |
| 20Q4 (5) | 0.55 | 4.84 | 8.86 | 53.01 | 2.0 | 11.95 | 0.85 | -76.32 | -83.81 | 88.52 | 0.0 | 201.08 | 102.31 | 2.34 | -12.18 | 59.64 | 23.45 | 5.63 |
| 20Q3 (4) | 0.52 | 1.87 | 0.0 | 51.97 | 12.71 | 0.0 | 3.59 | -31.88 | 0.0 | 88.52 | 187.8 | 0.0 | 99.97 | 1.1 | 0.0 | 48.31 | -11.08 | 0.0 |
| 20Q2 (3) | 0.51 | 3.49 | 0.0 | 46.11 | -0.62 | 0.0 | 5.27 | -23.62 | 0.0 | 30.76 | 63.45 | 0.0 | 98.88 | -8.53 | 0.0 | 54.33 | -1.22 | 0.0 |
| 20Q1 (2) | 0.50 | -1.51 | 0.0 | 46.4 | -2.01 | 0.0 | 6.90 | 31.43 | 0.0 | 18.82 | -36.0 | 0.0 | 108.10 | -7.21 | 0.0 | 55.00 | -2.59 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 47.35 | 0.0 | 0.0 | 5.25 | 0.0 | 0.0 | 29.40 | 0.0 | 0.0 | 116.50 | 0.0 | 0.0 | 56.46 | 0.0 | 0.0 |
