- 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) | 0.30 | -14.76 | 10.38 | -18.65 | 77.08 | -25.19 | 30.46 | -44.57 | 0.84 | 80.59 | 233.13 | 8.54 | 133.40 | 11.92 |
| 2022 (9) | 0.35 | -12.45 | 12.76 | -26.03 | 103.04 | 27.83 | 54.95 | 22.38 | 0.46 | -62.67 | 214.79 | 0.51 | 119.19 | 6.33 |
| 2021 (8) | 0.40 | 16.52 | 17.25 | 47.94 | 80.61 | -5.15 | 44.90 | 47.7 | 1.24 | 3193.56 | 213.71 | 12.02 | 112.09 | 0.16 |
| 2020 (7) | 0.34 | 4.67 | 11.66 | -4.82 | 84.99 | -16.87 | 30.40 | 34.57 | 0.04 | -97.87 | 190.78 | -45.55 | 111.91 | -31.67 |
| 2019 (6) | 0.33 | -21.47 | 12.25 | -12.31 | 102.24 | 0.69 | 22.59 | 13.23 | 1.77 | 408.91 | 350.40 | 84.94 | 163.77 | 111.32 |
| 2018 (5) | 0.42 | -26.62 | 13.97 | -11.02 | 101.54 | 19.28 | 19.95 | 0 | 0.35 | -22.25 | 189.47 | -13.52 | 77.50 | -21.85 |
| 2017 (4) | 0.57 | 30.45 | 15.7 | 110.74 | 85.13 | -1.0 | -0.30 | 0 | 0.45 | 0.0 | 219.10 | -19.3 | 99.17 | -18.29 |
| 2016 (3) | 0.44 | -4.12 | 7.45 | -49.04 | 85.99 | -3.6 | 20.38 | 21.09 | 0.45 | -66.64 | 271.50 | 27.25 | 121.37 | 49.54 |
| 2015 (2) | 0.45 | -2.3 | 14.62 | 23.58 | 89.2 | -0.98 | 16.83 | 32.83 | 1.34 | -10.91 | 213.36 | -4.03 | 81.16 | 34.3 |
| 2014 (1) | 0.46 | -17.16 | 11.83 | -25.41 | 90.08 | -0.93 | 12.67 | -2.16 | 1.51 | 0 | 222.33 | 14.47 | 60.43 | -4.68 |
| 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) | 0.39 | -13.06 | 25.34 | 21.98 | -2.66 | 51.8 | 25.09 | -28.27 | -34.7 | 3.74 | 77.32 | 77.07 | 145.85 | 5.7 | -35.82 | 73.09 | -1.02 | -48.58 |
| 24Q2 (19) | 0.45 | 1.47 | 12.32 | 22.58 | 14.79 | 27.93 | 34.98 | 64.92 | -36.61 | 2.11 | -54.24 | 19.08 | 137.99 | -8.54 | -23.36 | 73.84 | 4.29 | -31.34 |
| 24Q1 (18) | 0.44 | 48.66 | 7.39 | 19.67 | 89.5 | 42.23 | 21.21 | 452.34 | 4.07 | 4.61 | -85.74 | 9.51 | 150.88 | -35.28 | -12.44 | 70.80 | -46.93 | -19.33 |
| 23Q4 (17) | 0.30 | -4.43 | -14.76 | 10.38 | -28.31 | -18.65 | 3.84 | -90.01 | -85.65 | 32.33 | 1430.44 | 732.94 | 233.13 | 2.58 | 8.54 | 133.40 | -6.14 | 11.92 |
| 23Q3 (16) | 0.31 | -22.09 | -20.48 | 14.48 | -17.96 | -12.24 | 38.42 | -30.37 | -48.5 | 2.11 | 19.25 | 47.77 | 227.26 | 26.21 | 11.21 | 142.13 | 32.15 | 17.79 |
| 23Q2 (15) | 0.40 | -2.98 | -8.3 | 17.65 | 27.62 | 7.1 | 55.18 | 170.76 | -22.91 | 1.77 | -57.92 | 303.77 | 180.06 | 4.5 | 5.79 | 107.55 | 22.54 | 13.79 |
| 23Q1 (14) | 0.41 | 17.99 | -0.94 | 13.83 | 8.39 | -25.96 | 20.38 | -23.84 | -50.58 | 4.21 | 8.47 | -13.89 | 172.31 | -19.78 | -19.1 | 87.77 | -26.36 | -20.44 |
| 22Q4 (13) | 0.35 | -10.84 | -12.45 | 12.76 | -22.67 | -26.03 | 26.76 | -64.13 | -53.75 | 3.88 | 171.51 | 47.76 | 214.79 | 5.1 | 0.51 | 119.19 | -1.22 | 6.33 |
| 22Q3 (12) | 0.39 | -10.15 | -13.31 | 16.5 | 0.12 | -16.41 | 74.60 | 4.22 | 1071.11 | 1.43 | 225.85 | -97.88 | 204.36 | 20.06 | 11.8 | 120.66 | 27.66 | 30.37 |
| 22Q2 (11) | 0.44 | 4.8 | 13.35 | 16.48 | -11.78 | 12.8 | 71.58 | 73.57 | 58.75 | 0.44 | -91.03 | -86.87 | 170.21 | -20.09 | -15.49 | 94.52 | -14.32 | -8.69 |
| 22Q1 (10) | 0.42 | 4.28 | 18.53 | 18.68 | 8.29 | 82.07 | 41.24 | -28.72 | -41.9 | 4.89 | 86.13 | 1426.53 | 213.00 | -0.33 | 18.46 | 110.32 | -1.58 | 29.12 |
| 21Q4 (9) | 0.40 | -11.72 | 16.52 | 17.25 | -12.61 | 47.94 | 57.86 | 808.32 | 870.44 | 2.63 | -96.1 | 162.7 | 213.71 | 16.92 | 12.02 | 112.09 | 21.11 | 0.16 |
| 21Q3 (8) | 0.45 | 17.48 | 28.35 | 19.74 | 35.11 | 70.03 | 6.37 | -85.87 | -88.68 | 67.36 | 1916.33 | 2654.81 | 182.79 | -9.24 | -21.65 | 92.55 | -10.6 | -31.28 |
| 21Q2 (7) | 0.39 | 9.59 | -9.56 | 14.61 | 42.4 | -5.98 | 45.09 | -36.48 | -20.66 | 3.34 | 943.02 | 7.41 | 201.41 | 12.02 | -1.64 | 103.52 | 21.16 | -6.57 |
| 21Q1 (6) | 0.35 | 2.51 | -14.17 | 10.26 | -12.01 | -45.22 | 70.98 | 1045.14 | 658.33 | 0.32 | -67.97 | -99.24 | 179.80 | -5.76 | -29.6 | 85.44 | -23.65 | -32.65 |
| 20Q4 (5) | 0.34 | -2.75 | 4.67 | 11.66 | 0.43 | -4.82 | -7.51 | -113.34 | -220.74 | 1.00 | -59.11 | -98.15 | 190.78 | -18.23 | -45.55 | 111.91 | -16.9 | -31.67 |
| 20Q3 (4) | 0.35 | -17.22 | 0.0 | 11.61 | -25.29 | 0.0 | 56.28 | -0.97 | 0.0 | 2.45 | -21.39 | 0.0 | 233.31 | 13.94 | 0.0 | 134.67 | 21.54 | 0.0 |
| 20Q2 (3) | 0.43 | 4.01 | 0.0 | 15.54 | -17.03 | 0.0 | 56.83 | 507.16 | 0.0 | 3.11 | -92.58 | 0.0 | 204.77 | -19.83 | 0.0 | 110.80 | -12.66 | 0.0 |
| 20Q1 (2) | 0.41 | 25.02 | 0.0 | 18.73 | 52.9 | 0.0 | 9.36 | 50.48 | 0.0 | 41.91 | -22.38 | 0.0 | 255.41 | -27.11 | 0.0 | 126.86 | -22.54 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 12.25 | 0.0 | 0.0 | 6.22 | 0.0 | 0.0 | 54.00 | 0.0 | 0.0 | 350.40 | 0.0 | 0.0 | 163.77 | 0.0 | 0.0 |
