- 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) | 0.43 | -12.16 | 75.27 | 17.3 | 272.61 | -26.33 | 13.03 | -77.95 | 0.69 | 96.11 | 143.42 | 6.91 | 56.11 | -13.77 |
| 2022 (9) | 0.49 | 3.75 | 64.17 | 64.54 | 370.03 | 25.9 | 59.09 | -55.18 | 0.35 | 64.46 | 134.15 | 1.34 | 65.07 | 13.17 |
| 2021 (8) | 0.48 | 9.73 | 39.0 | 46.51 | 293.91 | 8.57 | 131.84 | 29.55 | 0.21 | -13.87 | 132.38 | -13.22 | 57.50 | -36.2 |
| 2020 (7) | 0.43 | -1.0 | 26.62 | 11.1 | 270.72 | -4.15 | 101.77 | 37.49 | 0.25 | 74.95 | 152.54 | 1.37 | 90.13 | 0.94 |
| 2019 (6) | 0.44 | 5.27 | 23.96 | 27.18 | 282.43 | 9.24 | 74.02 | 41.21 | 0.14 | 92.99 | 150.48 | 0.07 | 89.29 | -3.32 |
| 2018 (5) | 0.42 | -1.44 | 18.84 | 5.19 | 258.53 | 15.44 | 52.42 | 33.32 | 0.07 | -74.11 | 150.37 | 8.96 | 92.36 | 12.4 |
| 2017 (4) | 0.42 | 7.28 | 17.91 | 13.57 | 223.96 | -2.21 | 39.32 | -63.69 | 0.28 | 57.51 | 138.00 | -6.7 | 82.17 | -12.15 |
| 2016 (3) | 0.39 | -1.84 | 15.77 | -6.13 | 229.01 | -18.48 | 108.28 | -39.53 | 0.18 | 19.5 | 147.91 | -9.24 | 93.53 | -15.99 |
| 2015 (2) | 0.40 | -5.08 | 16.8 | 12.6 | 280.94 | 3.22 | 179.07 | 13.4 | 0.15 | -11.69 | 162.96 | 3.14 | 111.33 | 4.78 |
| 2014 (1) | 0.42 | -3.16 | 14.92 | 23.41 | 272.17 | 7.54 | 157.91 | 5.52 | 0.17 | 0 | 158.00 | 6.62 | 106.25 | 11.3 |
| 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) | 0.46 | -3.67 | 2.29 | 80.49 | 11.07 | -10.23 | 17.12 | 5.35 | -24.42 | 1.46 | -8.82 | -5.78 | 138.62 | 5.95 | -0.26 | 63.75 | -5.67 | -1.73 |
| 24Q2 (19) | 0.48 | 12.11 | -5.66 | 72.47 | -1.5 | -20.89 | 16.25 | 31.47 | -18.34 | 1.60 | -40.92 | -9.32 | 130.83 | -11.31 | 3.45 | 67.58 | 6.41 | 10.88 |
| 24Q1 (18) | 0.43 | -2.16 | -12.51 | 73.57 | -2.26 | -7.25 | 12.36 | 502.61 | -35.59 | 2.71 | 74.91 | 23.43 | 147.51 | 2.85 | 6.38 | 63.51 | 13.19 | -4.8 |
| 23Q4 (17) | 0.43 | -3.18 | -12.16 | 75.27 | -16.05 | 17.3 | -3.07 | -113.55 | -118.35 | 1.55 | 0.0 | -60.63 | 143.42 | 3.19 | 6.91 | 56.11 | -13.5 | -13.77 |
| 23Q3 (16) | 0.45 | -11.16 | -9.66 | 89.66 | -2.13 | 86.6 | 22.65 | 13.82 | -65.82 | 1.55 | -12.24 | 39.77 | 138.98 | 9.89 | 9.77 | 64.87 | 6.43 | 10.1 |
| 23Q2 (15) | 0.51 | 3.97 | -2.38 | 91.61 | 15.49 | 113.64 | 19.90 | 3.7 | -69.75 | 1.76 | -19.59 | 63.16 | 126.47 | -8.79 | 6.68 | 60.95 | -8.63 | 2.64 |
| 23Q1 (14) | 0.49 | -1.78 | -0.16 | 79.32 | 23.61 | 71.47 | 19.19 | 14.7 | -84.46 | 2.19 | -44.21 | 133.41 | 138.66 | 3.36 | 4.54 | 66.71 | 2.52 | 5.02 |
| 22Q4 (13) | 0.49 | -0.42 | 3.75 | 64.17 | 33.55 | 64.54 | 16.73 | -74.75 | -79.84 | 3.93 | 255.05 | 448.04 | 134.15 | 5.96 | 1.34 | 65.07 | 10.44 | 13.17 |
| 22Q3 (12) | 0.50 | -4.0 | 2.54 | 48.05 | 12.06 | 21.25 | 66.27 | 0.73 | -66.61 | 1.11 | 2.44 | 47.06 | 126.61 | 6.8 | -1.74 | 58.92 | -0.77 | -5.39 |
| 22Q2 (11) | 0.52 | 6.33 | 0.29 | 42.88 | -7.31 | 61.14 | 65.79 | -46.73 | -55.7 | 1.08 | 15.04 | 4.1 | 118.55 | -10.62 | -3.35 | 59.38 | -6.52 | -3.98 |
| 22Q1 (10) | 0.49 | 2.08 | 7.77 | 46.26 | 18.62 | 81.2 | 123.50 | 48.85 | -29.65 | 0.94 | 30.99 | 6.62 | 132.64 | 0.2 | -10.44 | 63.52 | 10.47 | -21.11 |
| 21Q4 (9) | 0.48 | -1.59 | 9.73 | 39.0 | -1.59 | 46.51 | 82.97 | -58.2 | -30.02 | 0.72 | -4.73 | -22.14 | 132.38 | 2.74 | -13.22 | 57.50 | -7.68 | -36.2 |
| 21Q3 (8) | 0.48 | -6.1 | 11.68 | 39.63 | 48.93 | 77.63 | 198.48 | 33.66 | 19.42 | 0.75 | -27.49 | 4.06 | 128.85 | 5.05 | -16.76 | 62.28 | 0.71 | -38.2 |
| 21Q2 (7) | 0.52 | 14.25 | 11.85 | 26.61 | 4.23 | 18.32 | 148.50 | -15.41 | 33.16 | 1.04 | 17.82 | 18.06 | 122.66 | -17.18 | -16.9 | 61.84 | -23.2 | -38.58 |
| 21Q1 (6) | 0.45 | 3.93 | 6.16 | 25.53 | -4.09 | -16.13 | 175.56 | 48.08 | 336.83 | 0.88 | -4.35 | -52.45 | 148.11 | -2.9 | -11.12 | 80.52 | -10.66 | -15.68 |
| 20Q4 (5) | 0.43 | 0.16 | -1.0 | 26.62 | 19.32 | 11.1 | 118.56 | -28.67 | 135.61 | 0.92 | 27.33 | 53.45 | 152.54 | -1.45 | 1.37 | 90.13 | -10.56 | 0.94 |
| 20Q3 (4) | 0.43 | -5.96 | 0.0 | 22.31 | -0.8 | 0.0 | 166.21 | 49.04 | 0.0 | 0.72 | -17.73 | 0.0 | 154.79 | 4.86 | 0.0 | 100.77 | 0.08 | 0.0 |
| 20Q2 (3) | 0.46 | 8.44 | 0.0 | 22.49 | -26.12 | 0.0 | 111.52 | 177.48 | 0.0 | 0.88 | -52.54 | 0.0 | 147.61 | -11.42 | 0.0 | 100.69 | 5.45 | 0.0 |
| 20Q1 (2) | 0.43 | -3.07 | 0.0 | 30.44 | 27.05 | 0.0 | 40.19 | -20.13 | 0.0 | 1.85 | 208.69 | 0.0 | 166.64 | 10.74 | 0.0 | 95.49 | 6.94 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | 23.96 | 0.0 | 0.0 | 50.32 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 150.48 | 0.0 | 0.0 | 89.29 | 0.0 | 0.0 |
