- 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 | 2.62 | 20.58 | 6.85 | 27.17 | -5.03 | 12.23 | -32.17 | 4.87 | 20.42 | 84.09 | -41.27 | 57.49 | -36.48 |
| 2022 (9) | 0.51 | -4.8 | 19.26 | -8.29 | 28.61 | 43.19 | 18.03 | 32.96 | 4.04 | -65.07 | 143.19 | -51.57 | 90.50 | -51.63 |
| 2021 (8) | 0.54 | -0.74 | 21.0 | 0.0 | 19.98 | 8.41 | 13.56 | -53.69 | 11.58 | 321.38 | 295.64 | 418.03 | 187.11 | 310.6 |
| 2020 (7) | 0.54 | 3.84 | 21.0 | 24.7 | 18.43 | 13.07 | 29.28 | 3.79 | 2.75 | -73.78 | 57.07 | -74.21 | 45.57 | -67.52 |
| 2019 (6) | 0.52 | 18.49 | 16.84 | 46.82 | 16.3 | -8.38 | 28.21 | 45.11 | 10.48 | 219.34 | 221.29 | 115.77 | 140.31 | 66.68 |
| 2018 (5) | 0.44 | 16.35 | 11.47 | 28.01 | 17.79 | 9.34 | 19.44 | 50.7 | 3.28 | -41.78 | 102.56 | -49.11 | 84.18 | -48.24 |
| 2017 (4) | 0.38 | -10.11 | 8.96 | -13.76 | 16.27 | 23.82 | 12.90 | 27.85 | 5.63 | -27.82 | 201.55 | 7.34 | 162.63 | 20.77 |
| 2016 (3) | 0.42 | 1.84 | 10.39 | 5.48 | 13.14 | -2.38 | 10.09 | 16.24 | 7.81 | 16.1 | 187.77 | 45.93 | 134.66 | 26.2 |
| 2015 (2) | 0.41 | -6.39 | 9.85 | -13.52 | 13.46 | -3.37 | 8.68 | -58.25 | 6.72 | 27.63 | 128.67 | 2.01 | 106.70 | 44.19 |
| 2014 (1) | 0.44 | 3.59 | 11.39 | 12.55 | 13.93 | 6.01 | 20.79 | 16.99 | 5.27 | 0 | 126.13 | 15.92 | 74.00 | -11.07 |
| 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) | 0.56 | -3.47 | 6.62 | 23.13 | 1.85 | 8.74 | 14.28 | 10.36 | -4.23 | 13.45 | -41.81 | -13.77 | 53.32 | -38.81 | -49.19 | 41.75 | -29.9 | -51.22 |
| 24Q2 (19) | 0.58 | 10.94 | 7.63 | 22.71 | 4.65 | 21.06 | 12.94 | 22.77 | 108.71 | 23.11 | -23.72 | -27.38 | 87.14 | -7.15 | -5.45 | 59.56 | -26.04 | 0.32 |
| 24Q1 (18) | 0.53 | 0.36 | 11.64 | 21.7 | 5.44 | 25.65 | 10.54 | -1.68 | -36.7 | 30.30 | 16.54 | 110.63 | 93.85 | 11.61 | -40.34 | 80.53 | 40.08 | -14.87 |
| 23Q4 (17) | 0.52 | -0.79 | 2.62 | 20.58 | -3.24 | 6.85 | 10.72 | -28.1 | -51.99 | 26.00 | 66.71 | 144.62 | 84.09 | -19.86 | -41.27 | 57.49 | -32.82 | -36.48 |
| 23Q3 (16) | 0.53 | -2.56 | -3.57 | 21.27 | 13.38 | -2.83 | 14.91 | 140.48 | -50.87 | 15.60 | -51.0 | 67.13 | 104.93 | 13.86 | -20.26 | 85.58 | 44.15 | 30.52 |
| 23Q2 (15) | 0.54 | 15.07 | -5.85 | 18.76 | 8.63 | -10.67 | 6.20 | -62.76 | -29.06 | 31.82 | 121.23 | -16.92 | 92.16 | -41.42 | -41.14 | 59.37 | -37.24 | -45.72 |
| 23Q1 (14) | 0.47 | -7.74 | -11.77 | 17.27 | -10.33 | -17.76 | 16.65 | -25.44 | 347.58 | 14.39 | 35.35 | -92.5 | 157.32 | 9.87 | -38.18 | 94.60 | 4.53 | -34.95 |
| 22Q4 (13) | 0.51 | -6.78 | -4.8 | 19.26 | -12.01 | -8.29 | 22.33 | -26.43 | 390.77 | 10.63 | 13.9 | -99.46 | 143.19 | 8.82 | -51.57 | 90.50 | 38.02 | -51.63 |
| 22Q3 (12) | 0.55 | -4.86 | 3.0 | 21.89 | 4.24 | 8.1 | 30.35 | 247.25 | 82.06 | 9.33 | -75.64 | -16.46 | 131.59 | -15.96 | 138.86 | 65.57 | -40.05 | 49.53 |
| 22Q2 (11) | 0.58 | 7.84 | 12.4 | 21.0 | 0.0 | 2.44 | 8.74 | 134.95 | -60.18 | 38.31 | -80.03 | 526.98 | 156.58 | -38.48 | 179.11 | 109.37 | -24.79 | 139.79 |
| 22Q1 (10) | 0.53 | -0.47 | 0.58 | 21.0 | 0.0 | 1.2 | 3.72 | -18.24 | -73.02 | 191.80 | -90.25 | 1394.02 | 254.50 | -13.92 | 378.2 | 145.42 | -22.28 | 319.32 |
| 21Q4 (9) | 0.54 | 0.86 | -0.74 | 21.0 | 3.7 | 0.0 | 4.55 | -72.71 | -73.19 | 1968.00 | 17519.42 | 17612.0 | 295.64 | 436.65 | 418.03 | 187.11 | 326.7 | 310.6 |
| 21Q3 (8) | 0.53 | 3.82 | -5.0 | 20.25 | -1.22 | -6.94 | 16.67 | -24.05 | -71.33 | 11.17 | 82.82 | 98.91 | 55.09 | -1.8 | 3.83 | 43.85 | -3.86 | 19.19 |
| 21Q2 (7) | 0.51 | -3.5 | -11.05 | 20.5 | -1.2 | 0.99 | 21.95 | 59.17 | -9.86 | 6.11 | -52.41 | -80.24 | 56.10 | 5.41 | -16.49 | 45.61 | 31.52 | -1.91 |
| 21Q1 (6) | 0.53 | -1.77 | 2.0 | 20.75 | -1.19 | 15.92 | 13.79 | -18.74 | -58.41 | 12.84 | 15.54 | -21.4 | 53.22 | -6.75 | -30.19 | 34.68 | -23.9 | -29.3 |
| 20Q4 (5) | 0.54 | -3.46 | 3.84 | 21.0 | -3.49 | 24.7 | 16.97 | -70.81 | -51.5 | 11.11 | 97.87 | -69.7 | 57.07 | 7.56 | -74.21 | 45.57 | 23.87 | -67.52 |
| 20Q3 (4) | 0.56 | -2.79 | 0.0 | 21.76 | 7.19 | 0.0 | 58.14 | 138.77 | 0.0 | 5.62 | -81.84 | 0.0 | 53.06 | -21.02 | 0.0 | 36.79 | -20.88 | 0.0 |
| 20Q2 (3) | 0.58 | 10.65 | 0.0 | 20.3 | 13.41 | 0.0 | 24.35 | -26.57 | 0.0 | 30.92 | 89.32 | 0.0 | 67.18 | -11.88 | 0.0 | 46.50 | -5.2 | 0.0 |
| 20Q1 (2) | 0.52 | 0.0 | 0.0 | 17.9 | 6.29 | 0.0 | 33.16 | -5.23 | 0.0 | 16.33 | -55.45 | 0.0 | 76.24 | -65.55 | 0.0 | 49.05 | -65.04 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | 16.84 | 0.0 | 0.0 | 34.99 | 0.0 | 0.0 | 36.67 | 0.0 | 0.0 | 221.29 | 0.0 | 0.0 | 140.31 | 0.0 | 0.0 |
