- 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) | 0.57 | -7.38 | 220.93 | -13.48 | 769.54 | -16.39 | 5.27 | -75.41 | 1.01 | 147.32 | 176.55 | 13.87 | 78.42 | 21.13 |
| 2022 (9) | 0.62 | 0.05 | 255.35 | 11.7 | 920.44 | 12.47 | 21.43 | -47.99 | 0.41 | -23.33 | 155.05 | 8.02 | 64.74 | 2.32 |
| 2021 (8) | 0.62 | 8.32 | 228.6 | 50.57 | 818.4 | 16.9 | 41.20 | 39.05 | 0.53 | -37.76 | 143.54 | -11.35 | 63.27 | -31.73 |
| 2020 (7) | 0.57 | -5.63 | 151.82 | -20.81 | 700.11 | 10.34 | 29.63 | 79.03 | 0.86 | 30.4 | 161.92 | 15.51 | 92.68 | 12.53 |
| 2019 (6) | 0.60 | 4.44 | 191.71 | 30.82 | 634.5 | 5.33 | 16.55 | 3.24 | 0.66 | 85.8 | 140.18 | -2.61 | 82.36 | -1.87 |
| 2018 (5) | 0.58 | 2.94 | 146.55 | 16.18 | 602.39 | 9.1 | 16.03 | -5.54 | 0.35 | 21.69 | 143.93 | -3.63 | 83.93 | -0.8 |
| 2017 (4) | 0.56 | 0.43 | 126.14 | 11.68 | 552.12 | -3.51 | 16.97 | -49.39 | 0.29 | 285.65 | 149.35 | -0.54 | 84.61 | 2.17 |
| 2016 (3) | 0.56 | 0.38 | 112.95 | -0.53 | 572.21 | -5.29 | 33.53 | -10.3 | 0.08 | 2796.36 | 150.16 | -1.49 | 82.81 | -5.44 |
| 2015 (2) | 0.56 | -2.03 | 113.55 | 1.65 | 604.18 | 0.62 | 37.38 | -18.62 | 0.00 | -85.73 | 152.43 | 1.72 | 87.57 | -5.16 |
| 2014 (1) | 0.57 | 0.21 | 111.71 | 9.1 | 600.45 | 10.39 | 45.93 | 37.68 | 0.02 | 0 | 149.85 | 1.05 | 92.33 | 2.29 |
| 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) | 0.53 | -0.78 | -9.57 | 202.29 | 25.38 | -19.44 | 4.24 | -23.88 | -32.59 | 6.40 | 128.43 | 102.18 | 156.29 | -11.75 | -7.94 | 77.62 | -7.42 | -4.67 |
| 24Q2 (19) | 0.54 | -3.28 | -13.93 | 161.34 | -26.13 | -36.78 | 5.57 | 33.89 | -21.55 | 2.80 | -55.64 | 49.87 | 177.10 | -2.53 | 14.56 | 83.84 | -3.9 | 15.51 |
| 24Q1 (18) | 0.56 | -2.38 | -9.99 | 218.4 | -1.15 | -23.0 | 4.16 | 420.0 | -42.94 | 6.32 | -48.4 | 124.16 | 181.70 | 2.92 | 18.02 | 87.24 | 11.25 | 27.71 |
| 23Q4 (17) | 0.57 | -3.47 | -7.38 | 220.93 | -12.02 | -13.48 | 0.80 | -87.28 | -85.05 | 12.24 | 286.68 | 9.1 | 176.55 | 3.99 | 13.87 | 78.42 | -3.68 | 21.13 |
| 23Q3 (16) | 0.59 | -5.56 | -7.54 | 251.12 | -1.59 | -5.26 | 6.29 | -11.41 | -79.23 | 3.17 | 69.33 | 164.18 | 169.77 | 9.82 | 14.82 | 81.42 | 12.18 | 23.4 |
| 23Q2 (15) | 0.63 | 1.15 | -2.83 | 255.19 | -10.02 | 17.01 | 7.10 | -2.61 | -77.02 | 1.87 | -33.66 | 1.57 | 154.59 | 0.41 | 4.3 | 72.58 | 6.25 | 10.2 |
| 23Q1 (14) | 0.62 | 0.44 | -0.16 | 283.62 | 11.07 | 4.85 | 7.29 | 36.26 | -82.02 | 2.82 | -74.88 | 53.92 | 153.96 | -0.7 | 7.75 | 68.31 | 5.51 | 5.24 |
| 22Q4 (13) | 0.62 | -3.63 | 0.05 | 255.35 | -3.66 | 11.7 | 5.35 | -82.33 | -76.96 | 11.22 | 836.3 | 289.51 | 155.05 | 4.86 | 8.02 | 64.74 | -1.88 | 2.32 |
| 22Q3 (12) | 0.64 | -0.75 | 5.65 | 265.05 | 21.53 | 33.68 | 30.28 | -1.97 | -7.8 | 1.20 | -34.9 | -45.85 | 147.86 | -0.24 | 3.59 | 65.98 | 0.18 | -3.69 |
| 22Q2 (11) | 0.64 | 3.92 | 7.13 | 218.09 | -19.38 | 43.24 | 30.89 | -23.8 | -50.45 | 1.84 | 0.53 | 14.6 | 148.21 | 3.73 | 3.15 | 65.86 | 1.46 | -15.41 |
| 22Q1 (10) | 0.62 | 0.65 | 10.62 | 270.51 | 18.33 | 73.3 | 40.54 | 74.59 | -31.52 | 1.83 | -36.44 | 5.28 | 142.88 | -0.46 | -7.84 | 64.91 | 2.59 | -27.49 |
| 21Q4 (9) | 0.62 | 1.77 | 8.32 | 228.6 | 15.3 | 50.57 | 23.22 | -29.29 | -22.88 | 2.88 | 30.16 | -10.68 | 143.54 | 0.56 | -11.35 | 63.27 | -7.65 | -31.73 |
| 21Q3 (8) | 0.61 | 0.65 | 4.91 | 198.27 | 30.23 | 28.79 | 32.84 | -47.32 | -40.24 | 2.21 | 37.78 | -12.22 | 142.74 | -0.66 | -8.36 | 68.51 | -12.01 | -30.69 |
| 21Q2 (7) | 0.60 | 7.3 | 1.74 | 152.25 | -2.46 | -2.7 | 62.34 | 5.3 | 64.83 | 1.61 | -7.64 | -34.1 | 143.69 | -7.31 | -4.61 | 77.86 | -13.03 | -19.8 |
| 21Q1 (6) | 0.56 | -1.44 | -6.6 | 156.09 | 2.81 | -27.21 | 59.20 | 96.61 | 436.72 | 1.74 | -46.08 | -64.86 | 155.03 | -4.26 | 6.76 | 89.52 | -3.41 | 0.81 |
| 20Q4 (5) | 0.57 | -1.44 | -5.63 | 151.82 | -1.38 | -20.81 | 30.11 | -45.2 | 42.16 | 3.23 | 27.92 | -8.54 | 161.92 | 3.95 | 15.51 | 92.68 | -6.24 | 12.53 |
| 20Q3 (4) | 0.58 | -2.39 | 0.0 | 153.95 | -1.61 | 0.0 | 54.95 | 45.29 | 0.0 | 2.52 | 3.43 | 0.0 | 155.76 | 3.41 | 0.0 | 98.85 | 1.82 | 0.0 |
| 20Q2 (3) | 0.59 | -1.5 | 0.0 | 156.47 | -27.03 | 0.0 | 37.82 | 242.88 | 0.0 | 2.44 | -50.75 | 0.0 | 150.63 | 3.73 | 0.0 | 97.08 | 9.32 | 0.0 |
| 20Q1 (2) | 0.60 | -0.41 | 0.0 | 214.44 | 11.86 | 0.0 | 11.03 | -47.92 | 0.0 | 4.95 | 40.35 | 0.0 | 145.21 | 3.59 | 0.0 | 88.80 | 7.82 | 0.0 |
| 19Q4 (1) | 0.60 | 0.0 | 0.0 | 191.71 | 0.0 | 0.0 | 21.18 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 140.18 | 0.0 | 0.0 | 82.36 | 0.0 | 0.0 |
