- 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) | 0.44 | -12.78 | 4.47 | -68.81 | 43.26 | 52.11 | 22.85 | -24.39 | 0.32 | -83.78 | 271.32 | 77.64 | 141.67 | 131.56 |
| 2022 (9) | 0.50 | 12.73 | 14.33 | 31.23 | 28.44 | 27.48 | 30.22 | 51.63 | 1.98 | -25.24 | 152.74 | 7.38 | 61.18 | -28.07 |
| 2021 (8) | 0.45 | 0.13 | 10.92 | -4.38 | 22.31 | 7.47 | 19.93 | 6.18 | 2.64 | -40.36 | 142.24 | -13.2 | 85.05 | -15.89 |
| 2020 (7) | 0.45 | 30.4 | 11.42 | 101.77 | 20.76 | -0.34 | 18.77 | -55.02 | 4.43 | 567.16 | 163.88 | -9.34 | 101.12 | -8.25 |
| 2019 (6) | 0.34 | 4.61 | 5.66 | 7.4 | 20.83 | 7.82 | 41.73 | 81.67 | 0.66 | -29.24 | 180.76 | -19.14 | 110.21 | -18.01 |
| 2018 (5) | 0.33 | -34.64 | 5.27 | -65.17 | 19.32 | 8.6 | 22.97 | 284.11 | 0.94 | -83.92 | 223.56 | 50.78 | 134.42 | 15.86 |
| 2017 (4) | 0.50 | 32.72 | 15.13 | 105.57 | 17.79 | -34.28 | 5.98 | -78.18 | 5.84 | 314.62 | 148.27 | -45.06 | 116.02 | -37.42 |
| 2016 (3) | 0.38 | -15.04 | 7.36 | -33.21 | 27.07 | 24.29 | 27.41 | 69.41 | 1.41 | -32.68 | 269.86 | 37.7 | 185.38 | 39.14 |
| 2015 (2) | 0.44 | 17.43 | 11.02 | 93.33 | 21.78 | -6.72 | 16.18 | -29.9 | 2.09 | 255.8 | 195.97 | -0.7 | 133.23 | 8.86 |
| 2014 (1) | 0.38 | 10.09 | 5.7 | 42.5 | 23.35 | 0.47 | 23.08 | 10.27 | 0.59 | 0 | 197.35 | -10.51 | 122.39 | 7.77 |
| 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) | 0.36 | -11.7 | -31.56 | 4.32 | -34.25 | -77.05 | 47.42 | 13.23 | 60.58 | 1.42 | -2.58 | -32.43 | 294.64 | 13.59 | 116.58 | 187.03 | 17.0 | 153.94 |
| 24Q2 (19) | 0.41 | -8.3 | -26.97 | 6.57 | 177.22 | -67.51 | 41.88 | 64.36 | 17.54 | 1.46 | 3.33 | -32.01 | 259.39 | 5.15 | 102.9 | 159.85 | 19.0 | 129.87 |
| 24Q1 (18) | 0.44 | 1.0 | -16.88 | 2.37 | -46.98 | -84.45 | 25.48 | 353.38 | 11.66 | 1.41 | -72.55 | -69.21 | 246.68 | -9.08 | 77.57 | 134.33 | -5.18 | 123.36 |
| 23Q4 (17) | 0.44 | -16.31 | -12.78 | 4.47 | -76.25 | -68.81 | 5.62 | -80.97 | -79.97 | 5.14 | 144.48 | -13.63 | 271.32 | 99.44 | 77.64 | 141.67 | 92.36 | 131.56 |
| 23Q3 (16) | 0.53 | -5.77 | 6.5 | 18.82 | -6.92 | 45.55 | 29.53 | -17.12 | -10.57 | 2.10 | -1.97 | -55.13 | 136.04 | 6.41 | -0.95 | 73.65 | 5.91 | 22.79 |
| 23Q2 (15) | 0.56 | 4.36 | 13.3 | 20.22 | 32.68 | 82.82 | 35.63 | 56.13 | 15.27 | 2.14 | -53.21 | -63.17 | 127.84 | -7.98 | 0.16 | 69.54 | 15.63 | 13.96 |
| 23Q1 (14) | 0.53 | 5.98 | 12.26 | 15.24 | 6.35 | 44.73 | 22.82 | -18.67 | -22.25 | 4.58 | -22.98 | -44.06 | 138.92 | -9.05 | 6.26 | 60.14 | -1.7 | -10.61 |
| 22Q4 (13) | 0.50 | 2.19 | 12.73 | 14.33 | 10.83 | 31.23 | 28.06 | -15.02 | 51.84 | 5.95 | 27.01 | -54.7 | 152.74 | 11.21 | 7.38 | 61.18 | 2.0 | -28.07 |
| 22Q3 (12) | 0.49 | 0.24 | 3.7 | 12.93 | 16.91 | -0.08 | 33.02 | 6.83 | 33.74 | 4.68 | -19.54 | -47.32 | 137.34 | 7.6 | -0.18 | 59.98 | -1.7 | -32.18 |
| 22Q2 (11) | 0.49 | 3.4 | 2.14 | 11.06 | 5.03 | -13.39 | 30.91 | 5.32 | 26.68 | 5.82 | -28.92 | -31.2 | 127.64 | -2.37 | -10.67 | 61.02 | -9.3 | -35.8 |
| 22Q1 (10) | 0.48 | 6.43 | -0.63 | 10.53 | -3.57 | -5.9 | 29.35 | 58.82 | 140.77 | 8.19 | -37.63 | -69.15 | 130.74 | -8.08 | -9.09 | 67.28 | -20.89 | -27.1 |
| 21Q4 (9) | 0.45 | -6.01 | 0.13 | 10.92 | -15.61 | -4.38 | 18.48 | -25.15 | 40.64 | 13.13 | 47.67 | -60.68 | 142.24 | 3.38 | -13.2 | 85.05 | -3.83 | -15.89 |
| 21Q3 (8) | 0.48 | -1.26 | -2.2 | 12.94 | 1.33 | -5.48 | 24.69 | 1.19 | 146.41 | 8.89 | 5.09 | -62.47 | 137.59 | -3.7 | -2.29 | 88.44 | -6.94 | 10.37 |
| 21Q2 (7) | 0.48 | 0.6 | 1.71 | 12.77 | 14.12 | 23.74 | 24.40 | 100.16 | 34.51 | 8.46 | -68.13 | -3.03 | 142.88 | -0.65 | 28.55 | 95.04 | 2.98 | 38.83 |
| 21Q1 (6) | 0.48 | 7.25 | 31.31 | 11.19 | -2.01 | 62.65 | 12.19 | -7.23 | -70.52 | 26.56 | -20.49 | 1713.55 | 143.82 | -12.24 | -13.79 | 92.29 | -8.73 | -16.15 |
| 20Q4 (5) | 0.45 | -8.19 | 30.4 | 11.42 | -16.58 | 101.77 | 13.14 | 31.14 | 500.0 | 33.40 | 40.93 | -68.19 | 163.88 | 16.38 | -9.34 | 101.12 | 26.19 | -8.25 |
| 20Q3 (4) | 0.49 | 2.68 | 0.0 | 13.69 | 32.66 | 0.0 | 10.02 | -44.76 | 0.0 | 23.70 | 171.56 | 0.0 | 140.81 | 26.68 | 0.0 | 80.13 | 17.05 | 0.0 |
| 20Q2 (3) | 0.47 | 29.88 | 0.0 | 10.32 | 50.0 | 0.0 | 18.14 | -56.13 | 0.0 | 8.73 | 496.01 | 0.0 | 111.15 | -33.38 | 0.0 | 68.46 | -37.8 | 0.0 |
| 20Q1 (2) | 0.37 | 6.51 | 0.0 | 6.88 | 21.55 | 0.0 | 41.35 | 1788.13 | 0.0 | 1.46 | -98.61 | 0.0 | 166.83 | -7.71 | 0.0 | 110.07 | -0.13 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | 5.66 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 105.00 | 0.0 | 0.0 | 180.76 | 0.0 | 0.0 | 110.21 | 0.0 | 0.0 |
