- 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 | -0.5 | 51.19 | 1.89 | 170.74 | 11.18 | 29.37 | -39.15 | 1.14 | 64.75 | 115.21 | 5.64 | 85.14 | 0.33 |
| 2022 (9) | 0.52 | 5.43 | 50.24 | 33.9 | 153.57 | 8.65 | 48.27 | -23.96 | 0.69 | -13.76 | 109.06 | -11.89 | 84.86 | -13.99 |
| 2021 (8) | 0.49 | -1.09 | 37.52 | -1.16 | 141.35 | 3.13 | 63.48 | -15.38 | 0.81 | 2.11 | 123.78 | -6.5 | 98.66 | -11.21 |
| 2020 (7) | 0.50 | -1.55 | 37.96 | -15.08 | 137.06 | 2.19 | 75.02 | 11.26 | 0.79 | 915.76 | 132.39 | 28.25 | 111.11 | 22.88 |
| 2019 (6) | 0.50 | 4.14 | 44.7 | 23.38 | 134.12 | 0.13 | 67.43 | -4.44 | 0.08 | -54.57 | 103.23 | -0.57 | 90.42 | 2.1 |
| 2018 (5) | 0.48 | -2.56 | 36.23 | -0.93 | 133.94 | 2.6 | 70.56 | -2.11 | 0.17 | -63.97 | 103.82 | -5.45 | 88.56 | -6.33 |
| 2017 (4) | 0.50 | -2.67 | 36.57 | -9.55 | 130.55 | -3.15 | 72.08 | 145.84 | 0.47 | -68.03 | 109.81 | 9.12 | 94.54 | 6.69 |
| 2016 (3) | 0.51 | 12.53 | 40.43 | 31.61 | 134.8 | 1.44 | 29.32 | -70.86 | 1.48 | 3875.52 | 100.63 | 6.61 | 88.61 | 10.71 |
| 2015 (2) | 0.45 | 2.01 | 30.72 | 27.47 | 132.88 | 1.65 | 100.62 | 0.48 | 0.04 | -37.74 | 94.39 | -16.81 | 80.04 | -16.54 |
| 2014 (1) | 0.44 | 1.39 | 24.1 | -15.5 | 130.72 | 3.64 | 100.14 | -11.47 | 0.06 | 0 | 113.46 | -1.27 | 95.90 | 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) | 0.54 | -5.26 | 2.7 | 66.03 | 23.03 | 29.72 | 24.88 | -20.46 | -8.43 | 5.25 | 45.85 | -1.87 | 116.76 | 17.96 | -7.83 | 87.28 | 22.24 | -6.93 |
| 24Q2 (19) | 0.57 | 14.87 | 1.2 | 53.67 | -1.4 | 9.4 | 31.28 | 18.35 | -1.54 | 3.60 | -43.52 | 14.43 | 98.98 | -29.36 | -1.7 | 71.40 | -30.78 | -3.11 |
| 24Q1 (18) | 0.49 | -4.07 | -3.28 | 54.43 | 6.33 | 11.24 | 26.43 | -11.63 | -8.86 | 6.38 | 47.29 | 122.99 | 140.12 | 21.62 | 23.66 | 103.15 | 21.15 | 17.24 |
| 23Q4 (17) | 0.51 | -1.63 | -0.5 | 51.19 | 0.57 | 1.89 | 29.91 | 10.08 | -21.35 | 4.33 | -19.12 | 65.27 | 115.21 | -9.05 | 5.64 | 85.14 | -9.21 | 0.33 |
| 23Q3 (16) | 0.52 | -6.65 | 1.58 | 50.9 | 3.75 | -5.04 | 27.17 | -14.48 | -37.41 | 5.35 | 70.08 | 49.91 | 126.68 | 25.81 | 14.1 | 93.78 | 27.26 | 9.24 |
| 23Q2 (15) | 0.56 | 9.79 | 0.54 | 49.06 | 0.27 | 12.89 | 31.77 | 9.55 | -41.29 | 3.15 | 10.06 | 87.73 | 100.69 | -11.14 | 12.91 | 73.69 | -16.24 | 9.12 |
| 23Q1 (14) | 0.51 | -1.32 | 5.84 | 48.93 | -2.61 | -0.71 | 29.00 | -23.74 | -57.11 | 2.86 | 9.16 | 112.07 | 113.31 | 3.9 | 6.09 | 87.98 | 3.68 | 3.96 |
| 22Q4 (13) | 0.52 | 0.43 | 5.43 | 50.24 | -6.27 | 33.9 | 38.03 | -12.39 | -42.67 | 2.62 | -26.64 | -8.77 | 109.06 | -1.77 | -11.89 | 84.86 | -1.15 | -13.99 |
| 22Q3 (12) | 0.51 | -7.6 | 1.44 | 53.6 | 23.33 | 7.65 | 43.41 | -19.77 | -30.37 | 3.57 | 112.99 | -29.92 | 111.03 | 24.5 | -22.7 | 85.85 | 27.13 | -24.16 |
| 22Q2 (11) | 0.56 | 15.58 | -0.96 | 43.46 | -11.81 | -1.67 | 54.11 | -19.97 | -15.21 | 1.68 | 24.33 | -67.16 | 89.18 | -16.51 | -27.82 | 67.53 | -20.21 | -32.68 |
| 22Q1 (10) | 0.48 | -1.69 | -1.69 | 49.28 | 31.34 | 9.56 | 67.61 | 1.93 | 10.02 | 1.35 | -53.04 | -74.32 | 106.81 | -13.71 | -34.27 | 84.63 | -14.22 | -35.96 |
| 21Q4 (9) | 0.49 | -3.37 | -1.09 | 37.52 | -24.64 | -1.16 | 66.33 | 6.4 | -19.15 | 2.87 | -43.65 | 10.45 | 123.78 | -13.82 | -6.5 | 98.66 | -12.84 | -11.21 |
| 21Q3 (8) | 0.51 | -9.79 | 0.34 | 49.79 | 12.65 | 21.97 | 62.34 | -2.32 | -15.81 | 5.10 | -0.19 | 1236.52 | 143.63 | 16.24 | 49.9 | 113.20 | 12.85 | 43.75 |
| 21Q2 (7) | 0.56 | 14.72 | 1.13 | 44.2 | -1.73 | -1.52 | 63.82 | 3.86 | -15.36 | 5.11 | -2.79 | 3295.28 | 123.56 | -23.96 | 37.63 | 100.31 | -24.1 | 30.09 |
| 21Q1 (6) | 0.49 | -1.09 | 0.45 | 44.98 | 18.49 | 2.83 | 61.45 | -25.1 | -9.46 | 5.25 | 102.0 | 1928.54 | 162.50 | 22.74 | 52.0 | 132.16 | 18.95 | 43.31 |
| 20Q4 (5) | 0.50 | -1.98 | -1.55 | 37.96 | -7.01 | -15.08 | 82.04 | 10.79 | 21.04 | 2.60 | 581.93 | 734.82 | 132.39 | 38.17 | 28.25 | 111.11 | 41.09 | 22.88 |
| 20Q3 (4) | 0.51 | -9.07 | 0.0 | 40.82 | -9.05 | 0.0 | 74.05 | -1.79 | 0.0 | 0.38 | 153.55 | 0.0 | 95.82 | 6.73 | 0.0 | 78.75 | 2.13 | 0.0 |
| 20Q2 (3) | 0.56 | 13.95 | 0.0 | 44.88 | 2.61 | 0.0 | 75.40 | 11.09 | 0.0 | 0.15 | -41.92 | 0.0 | 89.78 | -16.02 | 0.0 | 77.11 | -16.38 | 0.0 |
| 20Q1 (2) | 0.49 | -3.06 | 0.0 | 43.74 | -2.15 | 0.0 | 67.87 | 0.13 | 0.0 | 0.26 | -16.87 | 0.0 | 106.91 | 3.56 | 0.0 | 92.22 | 1.99 | 0.0 |
| 19Q4 (1) | 0.50 | 0.0 | 0.0 | 44.7 | 0.0 | 0.0 | 67.78 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 103.23 | 0.0 | 0.0 | 90.42 | 0.0 | 0.0 |
