- 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) | 0.47 | -3.46 | 35.17 | 32.77 | 63.25 | 13.86 | 20.35 | -37.71 | 0.86 | -24.06 | 306.19 | -10.23 | 144.13 | 0.33 |
| 2022 (9) | 0.48 | -13.57 | 26.49 | -9.44 | 55.55 | 21.98 | 32.67 | 103.81 | 1.14 | 26.21 | 341.08 | 90.09 | 143.66 | 181.96 |
| 2021 (8) | 0.56 | -11.92 | 29.25 | -13.02 | 45.54 | 7.79 | 16.03 | 468.44 | 0.90 | -92.44 | 179.43 | 4.56 | 50.95 | 4.09 |
| 2020 (7) | 0.63 | 8.37 | 33.63 | 30.7 | 42.25 | 14.5 | 2.82 | 38.24 | 11.89 | -57.59 | 171.61 | -21.11 | 48.95 | 18.78 |
| 2019 (6) | 0.59 | 11.34 | 25.73 | 5.71 | 36.9 | -6.79 | 2.04 | -83.32 | 28.04 | 656.96 | 217.54 | -18.03 | 41.21 | -50.34 |
| 2018 (5) | 0.53 | 37.21 | 24.34 | 118.69 | 39.59 | 9.27 | 12.23 | -27.85 | 3.70 | 0 | 265.38 | 27.69 | 82.98 | 53.7 |
| 2017 (4) | 0.38 | -29.88 | 11.13 | 16.79 | 36.23 | 30.61 | 16.95 | -18.0 | 0.00 | 0 | 207.83 | 49.83 | 53.99 | 67.26 |
| 2016 (3) | 0.55 | 39.76 | 9.53 | 60.17 | 27.74 | 44.4 | 20.67 | 4.45 | 0.00 | 0 | 138.71 | -25.98 | 32.28 | -43.78 |
| 2015 (2) | 0.39 | -24.22 | 5.95 | 25.53 | 19.21 | 32.12 | 19.79 | 105.72 | 0.00 | 0 | 187.39 | 27.75 | 57.42 | 18.1 |
| 2014 (1) | 0.52 | 15.27 | 4.74 | 38.19 | 14.54 | 205.46 | 9.62 | 138.12 | 0.00 | 0 | 146.68 | 30.3 | 48.62 | -9.16 |
| 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 | -22.98 | -12.35 | 35.6 | -29.66 | 6.11 | 5.96 | -74.68 | -51.15 | 16.99 | 245.03 | 263.27 | 642.94 | 173.94 | 96.73 | 367.41 | 190.03 | 126.59 |
| 24Q2 (19) | 0.54 | 13.09 | 0.85 | 50.61 | 6.35 | 55.87 | 23.54 | 6.28 | -8.9 | 4.92 | -1.87 | 23.64 | 234.70 | -26.67 | -8.71 | 126.68 | -24.16 | -2.71 |
| 24Q1 (18) | 0.48 | 2.98 | 1.35 | 47.59 | 35.31 | 58.47 | 22.15 | 13.59 | -30.46 | 5.02 | 51.01 | 55.22 | 320.08 | 4.54 | -2.92 | 167.04 | 15.9 | 9.31 |
| 23Q4 (17) | 0.47 | -2.29 | -3.46 | 35.17 | 4.83 | 32.77 | 19.50 | 59.84 | -28.91 | 3.32 | -28.95 | -31.55 | 306.19 | -6.31 | -10.23 | 144.13 | -11.11 | 0.33 |
| 23Q3 (16) | 0.48 | -11.37 | -0.19 | 33.55 | 3.33 | 30.49 | 12.20 | -52.79 | -53.79 | 4.68 | 17.43 | 225.6 | 326.82 | 27.12 | 56.46 | 162.15 | 24.53 | 99.1 |
| 23Q2 (15) | 0.54 | 13.64 | -4.78 | 32.47 | 8.13 | 17.22 | 25.84 | -18.87 | -45.82 | 3.98 | 23.2 | 261.45 | 257.09 | -22.03 | 51.71 | 130.21 | -14.79 | 73.87 |
| 23Q1 (14) | 0.47 | -1.91 | -11.3 | 30.03 | 13.36 | -1.05 | 31.85 | 16.11 | -4.07 | 3.23 | -33.41 | 62.45 | 329.71 | -3.33 | 72.76 | 152.81 | 6.37 | 124.29 |
| 22Q4 (13) | 0.48 | 1.03 | -13.57 | 26.49 | 3.03 | -9.44 | 27.43 | 3.9 | 34.33 | 4.85 | 237.96 | 66.0 | 341.08 | 63.28 | 90.09 | 143.66 | 76.4 | 181.96 |
| 22Q3 (12) | 0.48 | -15.45 | -20.51 | 25.71 | -7.18 | -19.88 | 26.40 | -44.64 | 82.32 | 1.44 | 30.36 | -72.77 | 208.89 | 23.27 | 20.43 | 81.44 | 8.75 | 30.91 |
| 22Q2 (11) | 0.57 | 5.86 | -8.55 | 27.7 | -8.73 | -17.66 | 47.69 | 43.64 | 81.61 | 1.10 | -44.63 | -53.02 | 169.46 | -11.21 | 1.92 | 74.89 | 9.92 | 11.74 |
| 22Q1 (10) | 0.53 | -4.42 | -16.29 | 30.35 | 3.76 | -12.26 | 33.20 | 62.59 | 1602.56 | 1.99 | -31.95 | -98.4 | 190.85 | 6.36 | 12.79 | 68.13 | 33.72 | 63.7 |
| 21Q4 (9) | 0.56 | -7.09 | -11.92 | 29.25 | -8.85 | -13.02 | 20.42 | 41.02 | 94.29 | 2.92 | -44.56 | -57.11 | 179.43 | 3.44 | 4.56 | 50.95 | -18.1 | 4.09 |
| 21Q3 (8) | 0.60 | -2.72 | -10.3 | 32.09 | -4.61 | -12.18 | 14.48 | -44.86 | 190.44 | 5.27 | 124.9 | 14.28 | 173.46 | 4.33 | 5.31 | 62.21 | -7.18 | 39.55 |
| 21Q2 (7) | 0.62 | -3.1 | 0.95 | 33.64 | -2.75 | 0.27 | 26.26 | 1246.67 | 40.96 | 2.34 | -98.11 | -49.19 | 166.26 | -1.74 | -9.95 | 67.02 | 61.03 | 21.57 |
| 21Q1 (6) | 0.64 | 0.57 | 3.3 | 34.59 | 2.85 | 10.9 | 1.95 | -81.45 | 311.96 | 124.33 | 1723.85 | 1596.33 | 169.21 | -1.4 | -12.28 | 41.62 | -14.97 | 61.07 |
| 20Q4 (5) | 0.63 | -5.37 | 8.37 | 33.63 | -7.96 | 30.7 | 10.51 | 165.65 | -6.08 | 6.82 | 47.72 | -6.99 | 171.61 | 4.18 | -21.11 | 48.95 | 9.8 | 18.78 |
| 20Q3 (4) | 0.67 | 9.48 | 0.0 | 36.54 | 8.91 | 0.0 | -16.01 | -185.94 | 0.0 | 4.61 | 0.0 | 0.0 | 164.72 | -10.78 | 0.0 | 44.58 | -19.14 | 0.0 |
| 20Q2 (3) | 0.61 | -0.84 | 0.0 | 33.55 | 7.57 | 0.0 | 18.63 | 2125.0 | 0.0 | 4.61 | -37.04 | 0.0 | 184.63 | -4.28 | 0.0 | 55.13 | 113.35 | 0.0 |
| 20Q1 (2) | 0.62 | 5.5 | 0.0 | 31.19 | 21.22 | 0.0 | -0.92 | -108.22 | 0.0 | 7.33 | 0.0 | 0.0 | 192.89 | -11.33 | 0.0 | 25.84 | -37.3 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 25.73 | 0.0 | 0.0 | 11.19 | 0.0 | 0.0 | 7.33 | 0.0 | 0.0 | 217.54 | 0.0 | 0.0 | 41.21 | 0.0 | 0.0 |
