- 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) | 0.27 | -0.81 | 3.62 | -4.74 | 90.73 | -4.81 | 161.07 | -18.56 | 0.36 | -9.26 | 288.62 | -0.19 | 241.44 | 10.75 |
| 2022 (9) | 0.27 | -11.52 | 3.8 | -5.47 | 95.31 | -1.6 | 197.77 | 41.99 | 0.39 | -30.75 | 289.16 | 6.69 | 218.00 | 13.96 |
| 2021 (8) | 0.31 | -9.33 | 4.02 | -18.13 | 96.86 | 7.22 | 139.28 | -9.7 | 0.57 | 0.31 | 271.03 | 8.53 | 191.30 | 0.57 |
| 2020 (7) | 0.34 | 2.79 | 4.91 | -18.44 | 90.34 | 4.05 | 154.24 | 3.7 | 0.57 | -14.39 | 249.72 | -6.18 | 190.22 | -9.93 |
| 2019 (6) | 0.33 | 1.57 | 6.02 | 59.26 | 86.82 | 4.56 | 148.73 | -61.44 | 0.66 | 30.24 | 266.16 | 9.26 | 211.19 | 13.78 |
| 2018 (5) | 0.32 | 4.21 | 3.78 | 289.69 | 83.03 | 3.71 | 385.72 | -27.29 | 0.51 | 214.79 | 243.60 | 2.82 | 185.62 | 2.52 |
| 2017 (4) | 0.31 | 1.04 | 0.97 | 102.08 | 80.06 | -4.68 | 530.46 | -71.36 | 0.16 | 314.66 | 236.93 | -9.81 | 181.06 | -14.6 |
| 2016 (3) | 0.31 | 1.68 | 0.48 | 4700.0 | 83.99 | 5.16 | 1852.03 | 88.88 | 0.04 | 0 | 262.70 | 4.09 | 212.01 | 4.25 |
| 2015 (2) | 0.30 | -4.78 | 0.01 | -99.23 | 79.87 | 12.89 | 980.51 | 338.9 | 0.00 | 0 | 252.37 | 25.48 | 203.36 | 36.97 |
| 2014 (1) | 0.32 | 10.87 | 1.3 | 44.44 | 70.75 | 20.16 | 223.40 | -19.33 | 0.00 | 0 | 201.13 | -16.25 | 148.47 | -14.77 |
| 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) | 0.23 | -20.32 | -17.65 | 3.44 | -1.99 | -6.27 | 99.90 | -29.61 | -62.82 | 1.49 | 6.19 | 74.38 | 349.05 | 27.29 | 26.09 | 291.20 | 30.21 | 32.61 |
| 24Q2 (19) | 0.28 | -4.32 | 8.37 | 3.51 | -1.96 | -5.14 | 141.93 | -4.06 | -12.88 | 1.40 | 2.82 | -9.63 | 274.22 | 6.13 | -6.14 | 223.64 | 4.84 | 1.65 |
| 24Q1 (18) | 0.30 | 9.87 | -1.53 | 3.58 | -1.1 | -7.01 | 147.93 | -2.22 | 152.31 | 1.36 | -10.72 | -62.64 | 258.39 | -10.47 | 4.17 | 213.32 | -11.65 | 13.58 |
| 23Q4 (17) | 0.27 | -1.68 | -0.81 | 3.62 | -1.36 | -4.74 | 151.29 | -43.69 | 44.51 | 1.53 | 78.89 | -44.7 | 288.62 | 4.26 | -0.19 | 241.44 | 9.95 | 10.75 |
| 23Q3 (16) | 0.27 | 4.86 | -5.02 | 3.67 | -0.81 | -4.92 | 268.68 | 64.92 | -13.49 | 0.85 | -44.97 | -11.13 | 276.83 | -5.25 | -5.88 | 219.59 | -0.19 | -0.86 |
| 23Q2 (15) | 0.26 | -13.07 | -19.88 | 3.7 | -3.9 | -5.37 | 162.92 | 177.88 | -35.98 | 1.55 | -57.5 | 17.8 | 292.16 | 17.78 | 17.13 | 220.01 | 17.14 | 22.21 |
| 23Q1 (14) | 0.30 | 10.67 | 5.88 | 3.85 | 1.32 | -3.02 | 58.63 | -44.0 | -47.38 | 3.65 | 32.15 | 14.84 | 248.05 | -14.22 | -15.58 | 187.82 | -13.84 | -7.38 |
| 22Q4 (13) | 0.27 | -5.85 | -11.52 | 3.8 | -1.55 | -5.47 | 104.69 | -66.29 | -9.92 | 2.76 | 187.5 | 6.1 | 289.16 | -1.69 | 6.69 | 218.00 | -1.58 | 13.96 |
| 22Q3 (12) | 0.29 | -11.55 | -11.41 | 3.86 | -1.28 | -46.54 | 310.56 | 22.04 | 90.41 | 0.96 | -27.05 | -44.86 | 294.12 | 17.91 | 15.53 | 221.49 | 23.03 | 23.97 |
| 22Q2 (11) | 0.33 | 14.89 | 4.82 | 3.91 | -1.51 | -18.71 | 254.48 | 128.4 | 103.13 | 1.32 | -58.57 | -60.93 | 249.44 | -15.11 | -9.24 | 180.03 | -11.22 | -7.42 |
| 22Q1 (10) | 0.28 | -7.52 | -7.46 | 3.97 | -1.24 | -18.65 | 111.42 | -4.13 | -26.61 | 3.18 | 22.1 | 13.5 | 293.84 | 8.42 | 3.31 | 202.79 | 6.01 | -0.35 |
| 21Q4 (9) | 0.31 | -5.74 | -9.33 | 4.02 | -44.32 | -18.13 | 116.22 | -28.74 | -14.42 | 2.60 | 49.4 | -14.35 | 271.03 | 6.46 | 8.53 | 191.30 | 7.07 | 0.57 |
| 21Q3 (8) | 0.33 | 4.66 | -1.06 | 7.22 | 50.1 | 45.27 | 163.10 | 30.19 | -27.69 | 1.74 | -48.31 | 0.65 | 254.59 | -7.36 | -2.14 | 178.66 | -8.12 | -12.64 |
| 21Q2 (7) | 0.31 | 1.43 | -12.63 | 4.81 | -1.43 | -17.64 | 125.28 | -17.48 | -34.46 | 3.37 | 20.37 | 56.34 | 274.82 | -3.38 | 16.48 | 194.45 | -4.45 | 4.39 |
| 21Q1 (6) | 0.31 | -9.39 | 5.39 | 4.88 | -0.61 | -17.71 | 151.81 | 11.78 | 76.38 | 2.80 | -7.86 | -21.12 | 284.42 | 13.9 | -11.92 | 203.51 | 6.99 | -17.94 |
| 20Q4 (5) | 0.34 | 2.85 | 2.79 | 4.91 | -1.21 | -18.44 | 135.81 | -39.79 | 65.76 | 3.04 | 75.57 | -20.7 | 249.72 | -4.01 | -6.18 | 190.22 | -6.99 | -9.93 |
| 20Q3 (4) | 0.33 | -7.58 | 0.0 | 4.97 | -14.9 | 0.0 | 225.56 | 18.0 | 0.0 | 1.73 | -19.71 | 0.0 | 260.16 | 10.27 | 0.0 | 204.51 | 9.79 | 0.0 |
| 20Q2 (3) | 0.36 | 22.35 | 0.0 | 5.84 | -1.52 | 0.0 | 191.16 | 122.1 | 0.0 | 2.16 | -39.27 | 0.0 | 235.94 | -26.93 | 0.0 | 186.28 | -24.88 | 0.0 |
| 20Q1 (2) | 0.29 | -11.62 | 0.0 | 5.93 | -1.5 | 0.0 | 86.07 | 5.05 | 0.0 | 3.55 | -7.37 | 0.0 | 322.91 | 21.32 | 0.0 | 247.99 | 17.43 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | 6.02 | 0.0 | 0.0 | 81.93 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | 266.16 | 0.0 | 0.0 | 211.19 | 0.0 | 0.0 |
