- 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) | 0.39 | 6.24 | 69.06 | 10.3 | 352.4 | -18.95 | 6.54 | -61.8 | 6.09 | 260.19 | 193.11 | 1.12 | 119.89 | 1.41 |
| 2022 (9) | 0.37 | -18.2 | 62.61 | -39.11 | 434.8 | 3.8 | 17.12 | 16.07 | 1.69 | -55.55 | 190.98 | -4.53 | 118.22 | 4.2 |
| 2021 (8) | 0.45 | 6.94 | 102.82 | 22.49 | 418.9 | 39.94 | 14.75 | 118.2 | 3.81 | -46.23 | 200.04 | 5.68 | 113.46 | -1.45 |
| 2020 (7) | 0.42 | -9.65 | 83.94 | -20.42 | 299.35 | -7.97 | 6.76 | 114.6 | 7.08 | -48.72 | 189.29 | 22.79 | 115.13 | 36.73 |
| 2019 (6) | 0.46 | -0.47 | 105.48 | -19.38 | 325.28 | -7.34 | 3.15 | -57.83 | 13.81 | 153.28 | 154.16 | 4.39 | 84.20 | -1.0 |
| 2018 (5) | 0.46 | -3.45 | 130.84 | -8.62 | 351.04 | 7.46 | 7.47 | 149.0 | 5.45 | -67.01 | 147.68 | 19.47 | 85.05 | 32.93 |
| 2017 (4) | 0.48 | -7.48 | 143.18 | -11.81 | 326.67 | -0.25 | 3.00 | -16.43 | 16.52 | 47.42 | 123.61 | 3.04 | 63.98 | 6.63 |
| 2016 (3) | 0.52 | -5.93 | 162.35 | -19.69 | 327.49 | -9.48 | 3.59 | 73.43 | 11.21 | -46.44 | 119.96 | 39.8 | 60.00 | 56.82 |
| 2015 (2) | 0.55 | -6.4 | 202.16 | -19.08 | 361.79 | -0.71 | 2.07 | -28.87 | 20.93 | 1.33 | 85.81 | -12.59 | 38.26 | -13.44 |
| 2014 (1) | 0.59 | 6.09 | 249.83 | 14.02 | 364.38 | 9.78 | 2.91 | -40.61 | 20.65 | 0 | 98.17 | -7.23 | 44.20 | -0.96 |
| 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) | 0.41 | -4.86 | 3.58 | 78.59 | -7.26 | 9.4 | 13.71 | -14.04 | 177.53 | 8.52 | 7.11 | -78.0 | 190.86 | 5.35 | 8.24 | 126.41 | 7.61 | 13.18 |
| 24Q2 (19) | 0.43 | 8.34 | 3.85 | 84.74 | 12.63 | 62.87 | 15.95 | 163.64 | 27.6 | 7.95 | -66.67 | -14.57 | 181.16 | -0.86 | 15.84 | 117.47 | 5.03 | 15.02 |
| 24Q1 (18) | 0.39 | 1.39 | 14.69 | 75.24 | 8.95 | 38.03 | 6.05 | 3125.0 | -34.31 | 23.86 | -38.37 | 104.48 | 182.73 | -5.38 | -12.45 | 111.84 | -6.71 | -14.89 |
| 23Q4 (17) | 0.39 | -0.89 | 6.24 | 69.06 | -3.87 | 10.3 | -0.20 | -104.05 | -108.55 | 38.71 | 0.0 | 548.86 | 193.11 | 9.52 | 1.12 | 119.89 | 7.34 | 1.41 |
| 23Q3 (16) | 0.39 | -4.6 | -0.03 | 71.84 | 38.07 | 1.23 | 4.94 | -60.48 | -76.68 | 38.71 | 315.98 | 548.86 | 176.33 | 12.75 | -8.36 | 111.69 | 9.36 | -3.12 |
| 23Q2 (15) | 0.41 | 19.64 | -6.15 | 52.03 | -4.55 | -34.64 | 12.50 | 35.72 | -51.98 | 9.31 | -20.24 | 64.3 | 156.39 | -25.07 | -5.58 | 102.13 | -22.28 | 6.85 |
| 23Q1 (14) | 0.34 | -6.08 | -16.19 | 54.51 | -12.94 | -40.41 | 9.21 | 293.59 | -54.5 | 11.67 | 95.56 | 7.33 | 208.72 | 9.29 | -11.91 | 131.40 | 11.15 | 0.5 |
| 22Q4 (13) | 0.37 | -6.74 | -18.2 | 62.61 | -11.78 | -39.11 | 2.34 | -88.95 | -86.39 | 5.97 | 0.0 | -57.77 | 190.98 | -0.75 | -4.53 | 118.22 | 2.54 | 4.2 |
| 22Q3 (12) | 0.39 | -10.45 | -17.08 | 70.97 | -10.84 | -41.06 | 21.18 | -18.63 | 3.12 | 5.97 | 5.34 | -38.04 | 192.42 | 16.17 | 14.58 | 115.29 | 20.62 | 19.76 |
| 22Q2 (11) | 0.44 | 6.84 | -7.62 | 79.6 | -12.99 | -23.89 | 26.03 | 28.61 | 84.09 | 5.66 | -47.89 | -60.9 | 165.64 | -30.09 | 3.82 | 95.58 | -26.9 | -0.21 |
| 22Q1 (10) | 0.41 | -8.33 | -4.77 | 91.48 | -11.03 | -6.39 | 20.24 | 17.74 | 196.77 | 10.87 | -23.07 | -70.05 | 236.95 | 18.45 | 24.64 | 130.75 | 15.24 | 24.3 |
| 21Q4 (9) | 0.45 | -5.46 | 6.94 | 102.82 | -14.62 | 22.49 | 17.19 | -16.31 | 541.42 | 14.13 | 46.72 | -86.13 | 200.04 | 19.11 | 5.68 | 113.46 | 17.86 | -1.45 |
| 21Q3 (8) | 0.47 | -0.23 | 8.6 | 120.42 | 15.14 | 32.4 | 20.54 | 45.26 | 19.63 | 9.63 | -33.52 | -6.35 | 167.94 | 5.26 | 3.25 | 96.27 | 0.51 | -5.89 |
| 21Q2 (7) | 0.47 | 10.14 | 2.87 | 104.59 | 7.03 | 2.97 | 14.14 | 107.33 | 44.29 | 14.48 | -60.09 | -27.05 | 159.55 | -16.07 | 3.96 | 95.78 | -8.95 | 6.55 |
| 21Q1 (6) | 0.43 | 2.95 | -6.54 | 97.72 | 16.42 | -6.43 | 6.82 | 154.48 | 762.14 | 36.29 | -64.38 | -96.57 | 190.11 | 0.43 | 19.48 | 105.19 | -8.63 | 21.27 |
| 20Q4 (5) | 0.42 | -4.0 | -9.65 | 83.94 | -7.71 | -20.42 | 2.68 | -84.39 | 72.9 | 101.88 | 890.82 | -90.36 | 189.29 | 16.38 | 22.79 | 115.13 | 12.55 | 36.73 |
| 20Q3 (4) | 0.43 | -5.5 | 0.0 | 90.95 | -10.46 | 0.0 | 17.17 | 75.2 | 0.0 | 10.28 | -48.22 | 0.0 | 162.65 | 5.98 | 0.0 | 102.29 | 13.79 | 0.0 |
| 20Q2 (3) | 0.46 | 0.07 | 0.0 | 101.57 | -2.75 | 0.0 | 9.80 | 1051.46 | 0.0 | 19.86 | -98.12 | 0.0 | 153.47 | -3.55 | 0.0 | 89.89 | 3.63 | 0.0 |
| 20Q1 (2) | 0.46 | -0.48 | 0.0 | 104.44 | -0.99 | 0.0 | -1.03 | -166.45 | 0.0 | 1057.14 | 0.0 | 0.0 | 159.12 | 3.22 | 0.0 | 86.74 | 3.02 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | 105.48 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 1057.14 | 0.0 | 0.0 | 154.16 | 0.0 | 0.0 | 84.20 | 0.0 | 0.0 |
