- 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) | 0.72 | -0.47 | 132.33 | 109.22 | 76.98 | 13.98 | 1.96 | -22.53 | 32.98 | 7.83 | 58.52 | -22.69 | 14.69 | -63.8 |
| 2022 (9) | 0.72 | 22.68 | 63.25 | 204.23 | 67.54 | 22.11 | 2.53 | -31.44 | 30.59 | 279.29 | 75.70 | -29.16 | 40.58 | -33.25 |
| 2021 (8) | 0.59 | -8.32 | 20.79 | 2.21 | 55.31 | 25.36 | 3.69 | -21.99 | 8.06 | 48.2 | 106.86 | 104.95 | 60.79 | 190.31 |
| 2020 (7) | 0.64 | 13.19 | 20.34 | 14.27 | 44.12 | -14.33 | 4.73 | 51.12 | 5.44 | -76.89 | 52.14 | -37.28 | 20.94 | -16.04 |
| 2019 (6) | 0.57 | 20.77 | 17.8 | 9.2 | 51.5 | -1.94 | 3.13 | -40.38 | 23.55 | 56.02 | 83.13 | 3.08 | 24.94 | -3.56 |
| 2018 (5) | 0.47 | 9.86 | 16.3 | 26.45 | 52.52 | 23.08 | 5.25 | -9.95 | 15.09 | 19.73 | 80.65 | 34.87 | 25.86 | -9.9 |
| 2017 (4) | 0.43 | -0.37 | 12.89 | 19.24 | 42.67 | 18.0 | 5.83 | 26.19 | 12.60 | 49.68 | 59.80 | 117.61 | 28.70 | 82.34 |
| 2016 (3) | 0.43 | 8.0 | 10.81 | 18.01 | 36.16 | 6.95 | 4.62 | 2466.67 | 8.42 | 0 | 27.48 | -10.4 | 15.74 | -15.6 |
| 2015 (2) | 0.40 | -8.47 | 9.16 | 37.33 | 33.81 | -13.15 | 0.18 | 0 | 0.00 | 0 | 30.67 | -52.64 | 18.65 | -64.98 |
| 2014 (1) | 0.44 | -8.68 | 6.67 | 36.4 | 38.93 | -8.36 | -5.50 | 0 | 0.00 | 0 | 64.76 | 23.71 | 53.26 | 51.65 |
| 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) | 0.72 | 0.58 | 7.44 | 147.8 | 6.7 | 62.4 | 4.61 | -63.0 | 21.0 | 67.36 | 806.03 | 137.32 | 75.33 | 53.27 | 89.08 | 18.20 | 34.91 | -17.2 |
| 24Q2 (19) | 0.72 | -2.42 | 9.32 | 138.52 | -2.23 | 79.94 | 12.46 | 683.65 | 410.66 | 7.43 | -96.18 | -95.17 | 49.15 | -14.43 | -34.24 | 13.49 | 4.25 | -69.12 |
| 24Q1 (18) | 0.74 | 2.37 | 19.85 | 141.68 | 7.07 | 134.84 | 1.59 | 35.9 | -1.85 | 194.44 | -89.57 | -15.76 | 57.44 | -1.85 | -49.11 | 12.94 | -11.91 | -81.2 |
| 23Q4 (17) | 0.72 | 6.94 | -0.47 | 132.33 | 45.4 | 109.22 | 1.17 | -69.29 | 23.16 | 1863.50 | 6465.47 | 1950.31 | 58.52 | 46.89 | -22.69 | 14.69 | -33.17 | -63.8 |
| 23Q3 (16) | 0.67 | 2.34 | -4.49 | 91.01 | 18.23 | 78.87 | 3.81 | 56.15 | 202.38 | 28.38 | -81.54 | -68.77 | 39.84 | -46.7 | -58.3 | 21.98 | -49.69 | -68.2 |
| 23Q2 (15) | 0.66 | 6.98 | -1.91 | 76.98 | 27.6 | 111.19 | 2.44 | 50.62 | -64.28 | 153.78 | -33.38 | 1436.46 | 74.74 | -33.79 | 11.57 | 43.69 | -36.53 | 1.25 |
| 23Q1 (14) | 0.62 | -14.99 | -2.27 | 60.33 | -4.62 | 110.28 | 1.62 | 70.53 | -11.96 | 230.83 | 153.97 | 17.08 | 112.88 | 49.11 | 45.95 | 68.84 | 69.64 | 38.34 |
| 22Q4 (13) | 0.72 | 2.62 | 22.68 | 63.25 | 24.31 | 204.23 | 0.95 | -24.6 | -58.33 | 90.89 | 0.0 | 1.8 | 75.70 | -20.77 | -29.16 | 40.58 | -41.3 | -33.25 |
| 22Q3 (12) | 0.71 | 5.1 | 6.63 | 50.88 | 39.59 | 66.66 | 1.26 | -81.55 | -76.36 | 90.89 | 808.09 | 343.2 | 95.54 | 42.62 | 59.95 | 69.13 | 60.21 | 108.92 |
| 22Q2 (11) | 0.67 | 6.58 | 3.99 | 36.45 | 27.05 | 37.76 | 6.83 | 271.2 | 123.93 | 10.01 | -94.92 | -75.26 | 66.99 | -13.38 | 21.69 | 43.15 | -13.28 | 68.82 |
| 22Q1 (10) | 0.63 | 6.72 | -4.92 | 28.69 | 38.0 | 10.39 | 1.84 | -19.3 | -60.85 | 197.17 | 120.83 | 764.6 | 77.34 | -27.62 | 24.74 | 49.76 | -18.14 | 56.43 |
| 21Q4 (9) | 0.59 | -10.81 | -8.32 | 20.79 | -31.9 | 2.21 | 2.28 | -57.22 | -62.25 | 89.29 | 335.39 | 611.0 | 106.86 | 78.91 | 104.95 | 60.79 | 83.71 | 190.31 |
| 21Q3 (8) | 0.66 | 2.51 | 12.01 | 30.53 | 15.38 | 68.67 | 5.33 | 74.75 | 6.39 | 20.51 | -49.32 | -53.74 | 59.73 | 8.5 | -30.01 | 33.09 | 29.46 | -12.92 |
| 21Q2 (7) | 0.65 | -2.55 | 14.92 | 26.46 | 1.81 | 67.36 | 3.05 | -35.11 | -56.55 | 40.46 | 77.43 | 62.73 | 55.05 | -11.21 | -22.21 | 25.56 | -19.65 | 41.61 |
| 21Q1 (6) | 0.66 | 2.9 | 17.47 | 25.99 | 27.78 | 58.28 | 4.70 | -22.19 | 612.12 | 22.80 | 81.6 | -98.17 | 62.00 | 18.91 | -11.99 | 31.81 | 51.91 | 24.6 |
| 20Q4 (5) | 0.64 | 8.96 | 13.19 | 20.34 | 12.38 | 14.27 | 6.04 | 20.56 | 316.55 | 12.56 | -71.67 | -98.99 | 52.14 | -38.9 | -37.28 | 20.94 | -44.89 | -16.04 |
| 20Q3 (4) | 0.59 | 5.18 | 0.0 | 18.1 | 14.48 | 0.0 | 5.01 | -28.63 | 0.0 | 44.33 | 78.31 | 0.0 | 85.34 | 20.59 | 0.0 | 38.00 | 110.53 | 0.0 |
| 20Q2 (3) | 0.56 | -0.39 | 0.0 | 15.81 | -3.71 | 0.0 | 7.02 | 963.64 | 0.0 | 24.86 | -98.01 | 0.0 | 70.77 | 0.45 | 0.0 | 18.05 | -29.3 | 0.0 |
| 20Q1 (2) | 0.56 | -0.84 | 0.0 | 16.42 | -7.75 | 0.0 | 0.66 | -54.48 | 0.0 | 1248.00 | 0.0 | 0.0 | 70.45 | -15.25 | 0.0 | 25.53 | 2.37 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 17.8 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 1248.00 | 0.0 | 0.0 | 83.13 | 0.0 | 0.0 | 24.94 | 0.0 | 0.0 |
