- 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) | 0.35 | -22.55 | 5.26 | -41.49 | 15.27 | 16.48 | 30.35 | 28.33 | 1.82 | -56.69 | 437.28 | -5.14 | 350.01 | -7.12 |
| 2022 (9) | 0.45 | -1.41 | 8.99 | 8.71 | 13.11 | 6.33 | 23.65 | 76.49 | 4.20 | -56.63 | 460.97 | -7.81 | 376.84 | 11.81 |
| 2021 (8) | 0.45 | 6.46 | 8.27 | 20.91 | 12.33 | 29.38 | 13.40 | 20.83 | 9.69 | -61.8 | 500.04 | 4.93 | 337.05 | -11.02 |
| 2020 (7) | 0.43 | 25.17 | 6.84 | 50.99 | 9.53 | -10.09 | 11.09 | -43.79 | 25.36 | 364.93 | 476.55 | -4.28 | 378.80 | -10.18 |
| 2019 (6) | 0.34 | 5.24 | 4.53 | 19.21 | 10.6 | -6.94 | 19.73 | 15.92 | 5.45 | -18.18 | 497.84 | -42.12 | 421.73 | -44.4 |
| 2018 (5) | 0.32 | 8.43 | 3.8 | 14.8 | 11.39 | 9.84 | 17.02 | -8.84 | 6.67 | 308.08 | 860.11 | -3.46 | 758.48 | -0.31 |
| 2017 (4) | 0.30 | -21.5 | 3.31 | -25.95 | 10.37 | 2.37 | 18.67 | 55.45 | 1.63 | -79.47 | 890.97 | 37.64 | 760.86 | 191.95 |
| 2016 (3) | 0.38 | -9.76 | 4.47 | -20.18 | 10.13 | -6.55 | 12.01 | 0 | 7.96 | -47.59 | 647.31 | 137.32 | 260.61 | 29.37 |
| 2015 (2) | 0.42 | -3.8 | 5.6 | -8.35 | 10.84 | -20.99 | -1.08 | 0 | 15.19 | 0.0 | 272.76 | 27.29 | 201.44 | 29.75 |
| 2014 (1) | 0.44 | 5.94 | 6.11 | 5.16 | 13.72 | -1.65 | 7.15 | -59.38 | 15.19 | 0 | 214.29 | 103.35 | 155.25 | 104.76 |
| 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) | 0.31 | -6.03 | -15.16 | 4.87 | -2.01 | -16.89 | 27.83 | -21.94 | -21.65 | 9.38 | 25.14 | 61.31 | 596.83 | 18.37 | 48.13 | 436.72 | 18.37 | 38.76 |
| 24Q2 (19) | 0.33 | -15.01 | -15.5 | 4.97 | 19.47 | -27.23 | 35.65 | -19.16 | 0.0 | 7.49 | 47.84 | -17.28 | 504.21 | 96.02 | -11.06 | 368.94 | 86.18 | -15.78 |
| 24Q1 (18) | 0.39 | 13.01 | -5.28 | 4.16 | -20.91 | -34.9 | 44.10 | 73.49 | 82.91 | 5.07 | -47.58 | -50.63 | 257.23 | -41.17 | -28.17 | 198.16 | -43.38 | -28.3 |
| 23Q4 (17) | 0.35 | -6.01 | -22.55 | 5.26 | -10.24 | -41.49 | 25.42 | -28.43 | 52.58 | 9.67 | 66.33 | -55.04 | 437.28 | 8.53 | -5.14 | 350.01 | 11.21 | -7.12 |
| 23Q3 (16) | 0.37 | -6.41 | -8.9 | 5.86 | -14.2 | -16.41 | 35.52 | -0.36 | 24.68 | 5.81 | -35.83 | -45.96 | 402.91 | -28.93 | 24.04 | 314.72 | -28.16 | 41.69 |
| 23Q2 (15) | 0.39 | -4.73 | -11.74 | 6.83 | 6.89 | -20.3 | 35.65 | 47.86 | 34.68 | 9.06 | -11.76 | -45.99 | 566.94 | 58.31 | -6.36 | 438.09 | 58.52 | 8.65 |
| 23Q1 (14) | 0.41 | -7.58 | -10.67 | 6.39 | -28.92 | -20.22 | 24.11 | 44.72 | 0.37 | 10.26 | -52.26 | -49.41 | 358.13 | -22.31 | -16.91 | 276.36 | -26.66 | -7.38 |
| 22Q4 (13) | 0.45 | 10.55 | -1.41 | 8.99 | 28.25 | 8.71 | 16.66 | -41.52 | 43.0 | 21.50 | 99.91 | -50.06 | 460.97 | 41.91 | -7.81 | 376.84 | 69.66 | 11.81 |
| 22Q3 (12) | 0.41 | -9.32 | -14.1 | 7.01 | -18.2 | -19.79 | 28.49 | 7.63 | 62.99 | 10.75 | -35.87 | -64.63 | 324.83 | -46.35 | -35.81 | 222.12 | -44.91 | -31.3 |
| 22Q2 (11) | 0.45 | -3.58 | -3.41 | 8.57 | 6.99 | 4.64 | 26.47 | 10.2 | 180.11 | 16.77 | -17.34 | -71.28 | 605.45 | 40.46 | 29.33 | 403.21 | 35.13 | 23.69 |
| 22Q1 (10) | 0.46 | 2.0 | 4.34 | 8.01 | -3.14 | 16.26 | 24.02 | 106.18 | 56.38 | 20.29 | -52.88 | -28.87 | 431.04 | -13.8 | 35.94 | 298.39 | -11.47 | 20.8 |
| 21Q4 (9) | 0.45 | -3.68 | 6.46 | 8.27 | -5.38 | 20.91 | 11.65 | -33.35 | 8.98 | 43.06 | 41.6 | 1.87 | 500.04 | -1.19 | 4.93 | 337.05 | 4.25 | -11.02 |
| 21Q3 (8) | 0.47 | 1.97 | 12.27 | 8.74 | 6.72 | 34.67 | 17.48 | 84.97 | 45.42 | 30.41 | -47.92 | -29.29 | 506.04 | 8.09 | 34.61 | 323.32 | -0.82 | 15.64 |
| 21Q2 (7) | 0.46 | 4.16 | 19.97 | 8.19 | 18.87 | 63.8 | 9.45 | -38.48 | 57.5 | 58.38 | 104.69 | -30.49 | 468.15 | 47.65 | 49.0 | 325.99 | 31.97 | 40.09 |
| 21Q1 (6) | 0.44 | 4.07 | 20.1 | 6.89 | 0.73 | 49.13 | 15.36 | 43.69 | -1.6 | 28.52 | -32.51 | 10.93 | 317.07 | -33.47 | -25.07 | 247.02 | -34.79 | -29.19 |
| 20Q4 (5) | 0.43 | 1.57 | 25.17 | 6.84 | 5.39 | 50.99 | 10.69 | -11.06 | -37.56 | 42.27 | -1.71 | 64.37 | 476.55 | 26.77 | -4.28 | 378.80 | 35.48 | -10.18 |
| 20Q3 (4) | 0.42 | 8.96 | 0.0 | 6.49 | 29.8 | 0.0 | 12.02 | 100.33 | 0.0 | 43.00 | -48.81 | 0.0 | 375.92 | 19.64 | 0.0 | 279.59 | 20.15 | 0.0 |
| 20Q2 (3) | 0.39 | 4.27 | 0.0 | 5.0 | 8.23 | 0.0 | 6.00 | -61.56 | 0.0 | 84.00 | 226.67 | 0.0 | 314.20 | -25.75 | 0.0 | 232.70 | -33.3 | 0.0 |
| 20Q1 (2) | 0.37 | 8.47 | 0.0 | 4.62 | 1.99 | 0.0 | 15.61 | -8.82 | 0.0 | 25.71 | 0.0 | 0.0 | 423.16 | -15.0 | 0.0 | 348.87 | -17.28 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 17.12 | 0.0 | 0.0 | 25.71 | 0.0 | 0.0 | 497.84 | 0.0 | 0.0 | 421.73 | 0.0 | 0.0 |
