- 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) | 0.51 | 6.11 | 57.6 | 94.59 | 857.67 | -10.57 | 29.09 | -64.38 | 0.69 | 150.96 | 166.02 | -11.0 | 93.78 | -14.52 |
| 2022 (9) | 0.48 | -17.41 | 29.6 | -67.79 | 959.03 | 36.32 | 81.67 | 73.1 | 0.28 | -55.98 | 186.54 | 28.07 | 109.71 | 41.29 |
| 2021 (8) | 0.58 | 3.33 | 91.91 | 105.02 | 703.5 | 2.02 | 47.18 | -23.74 | 0.63 | 237.52 | 145.65 | 8.01 | 77.65 | 0.36 |
| 2020 (7) | 0.56 | 2.2 | 44.83 | 0.52 | 689.6 | -6.72 | 61.87 | -15.18 | 0.19 | 45.31 | 134.85 | 0.91 | 77.37 | 3.2 |
| 2019 (6) | 0.55 | 15.26 | 44.6 | 118.73 | 739.3 | 14.62 | 72.94 | -44.54 | 0.13 | -31.78 | 133.63 | -20.89 | 74.97 | -22.16 |
| 2018 (5) | 0.47 | -5.79 | 20.39 | -43.52 | 644.98 | 10.0 | 131.53 | 11.32 | 0.19 | -49.16 | 168.91 | 10.68 | 96.31 | 23.16 |
| 2017 (4) | 0.50 | 0.64 | 36.1 | 28.65 | 586.33 | 0.88 | 118.16 | -24.2 | 0.37 | 15.4 | 152.61 | -5.52 | 78.20 | -7.28 |
| 2016 (3) | 0.50 | 3.72 | 28.06 | 3.28 | 581.22 | 4.15 | 155.88 | 48.32 | 0.32 | -4.09 | 161.53 | 0.54 | 84.34 | 2.82 |
| 2015 (2) | 0.48 | -5.7 | 27.17 | -18.6 | 558.04 | 17.1 | 105.10 | 23.3 | 0.33 | -24.27 | 160.66 | 9.12 | 82.03 | 11.88 |
| 2014 (1) | 0.51 | 7.38 | 33.38 | 21.78 | 476.54 | 24.92 | 85.24 | 66.91 | 0.44 | 0 | 147.23 | 16.21 | 73.32 | 15.61 |
| 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) | 0.50 | -4.64 | -4.33 | 74.01 | 49.55 | -5.78 | 26.71 | -22.04 | -22.85 | 1.34 | 10.22 | 10.51 | 150.72 | 11.83 | 6.29 | 83.57 | 11.58 | 1.7 |
| 24Q2 (19) | 0.53 | 10.96 | -6.19 | 49.49 | -11.09 | 32.4 | 34.26 | 14.31 | 10.84 | 1.22 | -15.81 | -30.8 | 134.77 | -14.65 | 3.11 | 74.90 | -13.86 | -0.05 |
| 24Q1 (18) | 0.48 | -5.74 | 4.82 | 55.66 | -3.37 | 59.21 | 29.97 | 2.11 | 59.93 | 1.45 | -43.86 | -43.29 | 157.90 | -4.89 | -17.06 | 86.95 | -7.28 | -20.08 |
| 23Q4 (17) | 0.51 | -4.08 | 6.11 | 57.6 | -26.67 | 94.59 | 29.35 | -15.22 | -46.55 | 2.58 | 112.14 | 74.82 | 166.02 | 17.08 | -11.0 | 93.78 | 14.13 | -14.52 |
| 23Q3 (16) | 0.53 | -6.5 | 2.71 | 78.55 | 110.14 | 41.12 | 34.62 | 12.0 | -58.55 | 1.21 | -30.98 | 74.98 | 141.80 | 8.49 | -11.36 | 82.17 | 9.65 | -8.35 |
| 23Q2 (15) | 0.56 | 23.99 | -0.23 | 37.38 | 6.92 | -27.18 | 30.91 | 64.94 | -69.45 | 1.76 | -31.01 | 122.33 | 130.70 | -31.35 | -5.7 | 74.94 | -31.12 | 0.32 |
| 23Q1 (14) | 0.45 | -4.58 | -18.07 | 34.96 | 18.11 | -59.67 | 18.74 | -65.87 | -80.18 | 2.55 | 73.05 | 301.08 | 190.38 | 2.06 | 37.81 | 108.80 | -0.83 | 39.92 |
| 22Q4 (13) | 0.48 | -7.16 | -17.41 | 29.6 | -46.82 | -67.79 | 54.91 | -34.26 | 84.51 | 1.47 | 112.34 | -16.69 | 186.54 | 16.61 | 28.07 | 109.71 | 22.36 | 41.29 |
| 22Q3 (12) | 0.51 | -9.17 | -7.39 | 55.66 | 8.44 | -19.53 | 83.52 | -17.45 | 585.58 | 0.69 | -12.3 | -20.24 | 159.97 | 15.42 | 20.28 | 89.66 | 20.03 | 64.76 |
| 22Q2 (11) | 0.56 | 1.82 | 14.01 | 51.33 | -40.78 | 23.51 | 101.18 | 6.99 | -1.18 | 0.79 | 24.46 | -9.05 | 138.60 | 0.33 | -16.79 | 74.70 | -3.94 | -16.16 |
| 22Q1 (10) | 0.55 | -3.82 | 3.92 | 86.68 | -5.69 | 79.54 | 94.57 | 217.78 | -14.49 | 0.64 | -64.05 | 0.26 | 138.15 | -5.15 | -2.37 | 77.76 | 0.14 | -4.6 |
| 21Q4 (9) | 0.58 | 4.12 | 3.33 | 91.91 | 32.88 | 105.02 | 29.76 | 273.02 | -55.31 | 1.77 | 103.29 | 135.7 | 145.65 | 9.51 | 8.01 | 77.65 | 42.69 | 0.36 |
| 21Q3 (8) | 0.55 | 11.81 | 2.08 | 69.17 | 66.43 | 34.68 | -17.20 | -116.8 | -117.81 | 0.87 | 0.0 | 25.54 | 133.00 | -20.15 | 0.64 | 54.42 | -38.92 | -30.36 |
| 21Q2 (7) | 0.50 | -7.2 | -11.3 | 41.56 | -13.92 | 9.11 | 102.39 | -7.42 | 119.82 | 0.87 | 37.2 | -3.26 | 166.57 | 17.72 | 35.28 | 89.10 | 9.31 | 42.4 |
| 21Q1 (6) | 0.53 | -4.35 | -0.93 | 48.28 | 7.7 | -18.95 | 110.60 | 66.09 | 115.85 | 0.63 | -15.49 | -6.75 | 141.50 | 4.93 | 8.8 | 81.51 | 5.35 | 13.1 |
| 20Q4 (5) | 0.56 | 2.86 | 2.2 | 44.83 | -12.71 | 0.52 | 66.59 | -31.03 | 48.41 | 0.75 | 8.28 | 22.15 | 134.85 | 2.04 | 0.91 | 77.37 | -0.99 | 3.2 |
| 20Q3 (4) | 0.54 | -2.85 | 0.0 | 51.36 | 34.84 | 0.0 | 96.55 | 107.28 | 0.0 | 0.69 | -22.94 | 0.0 | 132.15 | 7.33 | 0.0 | 78.14 | 24.88 | 0.0 |
| 20Q2 (3) | 0.56 | 3.66 | 0.0 | 38.09 | -36.06 | 0.0 | 46.58 | -9.09 | 0.0 | 0.90 | 32.25 | 0.0 | 123.13 | -5.32 | 0.0 | 62.57 | -13.18 | 0.0 |
| 20Q1 (2) | 0.54 | -1.34 | 0.0 | 59.57 | 33.57 | 0.0 | 51.24 | 14.2 | 0.0 | 0.68 | 10.7 | 0.0 | 130.05 | -2.68 | 0.0 | 72.07 | -3.87 | 0.0 |
| 19Q4 (1) | 0.55 | 0.0 | 0.0 | 44.6 | 0.0 | 0.0 | 44.87 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 133.63 | 0.0 | 0.0 | 74.97 | 0.0 | 0.0 |
