- 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) | 0.62 | -13.85 | 35.95 | -26.98 | 183.14 | -9.39 | 4.58 | 0 | 1.82 | -98.62 | 154.10 | -3.82 | 81.61 | 7.47 |
| 2022 (9) | 0.72 | 5.63 | 49.23 | 12.06 | 202.11 | 3.69 | -3.22 | 0 | 131.54 | 0.0 | 160.22 | 5.37 | 75.94 | -0.91 |
| 2021 (8) | 0.68 | 1.19 | 43.93 | 4.62 | 194.91 | 16.19 | 2.00 | -43.34 | 131.54 | 1569.68 | 152.05 | -9.55 | 76.64 | -25.13 |
| 2020 (7) | 0.67 | 3.69 | 41.99 | 0.84 | 167.75 | -1.46 | 3.53 | -19.77 | 7.88 | 6.85 | 168.10 | -6.89 | 102.36 | -7.35 |
| 2019 (6) | 0.65 | 21.47 | 41.64 | 50.49 | 170.23 | -4.79 | 4.40 | -74.91 | 7.37 | 219.54 | 180.54 | -5.43 | 110.48 | -3.75 |
| 2018 (5) | 0.53 | -1.31 | 27.67 | -5.5 | 178.79 | -0.17 | 17.54 | -12.34 | 2.31 | 36.84 | 190.90 | 7.31 | 114.79 | 7.78 |
| 2017 (4) | 0.54 | -6.21 | 29.28 | -5.24 | 179.1 | -7.22 | 20.01 | 0 | 1.69 | -58.05 | 177.89 | 2.9 | 106.50 | -0.44 |
| 2016 (3) | 0.58 | 6.21 | 30.9 | -16.51 | 193.04 | -3.24 | -3.41 | 0 | 4.02 | 0.0 | 172.87 | -5.31 | 106.97 | -1.28 |
| 2015 (2) | 0.54 | -7.42 | 37.01 | -9.69 | 199.5 | -0.19 | 7.41 | 76.43 | 4.02 | -71.64 | 182.56 | 8.18 | 108.36 | 11.64 |
| 2014 (1) | 0.59 | -2.66 | 40.98 | 2.68 | 199.88 | 6.24 | 4.20 | -81.83 | 14.18 | 0 | 168.75 | 13.93 | 97.06 | 8.04 |
| 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) | 0.62 | -0.83 | -1.8 | 38.65 | 7.51 | 6.71 | 1.71 | -72.55 | -69.35 | 175.00 | 5450.0 | 2627.08 | 141.07 | -0.58 | -7.65 | 83.31 | -3.16 | 0.53 |
| 24Q2 (19) | 0.63 | 3.67 | -5.28 | 35.95 | -0.58 | -11.37 | 6.23 | 39.06 | 24.35 | 3.15 | -64.74 | -62.65 | 141.90 | -10.56 | -4.38 | 86.03 | -0.15 | 16.9 |
| 24Q1 (18) | 0.60 | -2.41 | -10.38 | 36.16 | 0.58 | -12.45 | 4.48 | -13.51 | 72.97 | 8.94 | 69.92 | -78.52 | 158.66 | 2.96 | 4.61 | 86.16 | 5.58 | 20.88 |
| 23Q4 (17) | 0.62 | -2.13 | -13.85 | 35.95 | -0.75 | -26.98 | 5.18 | -7.17 | 164.29 | 5.26 | -17.98 | -80.71 | 154.10 | 0.88 | -3.82 | 81.61 | -1.52 | 7.47 |
| 23Q3 (16) | 0.63 | -4.34 | -12.57 | 36.22 | -10.7 | -18.64 | 5.58 | 11.38 | 96.48 | 6.42 | -24.0 | -66.86 | 152.75 | 2.93 | 8.07 | 82.87 | 12.61 | 26.46 |
| 23Q2 (15) | 0.66 | -1.91 | -10.71 | 40.56 | -1.79 | -18.62 | 5.01 | 93.44 | 126.58 | 8.44 | -79.72 | -60.99 | 148.40 | -2.16 | 6.91 | 73.59 | 3.24 | 1.85 |
| 23Q1 (14) | 0.67 | -6.18 | 0.57 | 41.3 | -16.11 | -9.69 | 2.59 | 32.14 | 1395.0 | 41.63 | 52.59 | 92.32 | 151.67 | -5.34 | -4.02 | 71.28 | -6.14 | -12.43 |
| 22Q4 (13) | 0.72 | -0.68 | 5.63 | 49.23 | 10.58 | 12.06 | 1.96 | -30.99 | 217.37 | 27.28 | 40.9 | 26.04 | 160.22 | 13.36 | 5.37 | 75.94 | 15.89 | -0.91 |
| 22Q3 (12) | 0.72 | -2.31 | 7.08 | 44.52 | -10.67 | 5.52 | 2.84 | 115.07 | 46.39 | 19.36 | -10.55 | -10.55 | 141.34 | 1.82 | -9.91 | 65.53 | -9.3 | -22.14 |
| 22Q2 (11) | 0.74 | 10.47 | 11.04 | 49.84 | 8.99 | 23.34 | -18.85 | -9325.0 | -562.01 | 21.65 | 0.0 | 0.0 | 138.81 | -12.16 | -12.81 | 72.25 | -11.24 | -21.12 |
| 22Q1 (10) | 0.67 | -1.46 | 2.18 | 45.73 | 4.1 | 20.72 | -0.20 | 88.02 | -105.33 | 21.65 | 0.0 | -30.38 | 158.02 | 3.93 | -3.66 | 81.40 | 6.21 | -16.0 |
| 21Q4 (9) | 0.68 | 0.68 | 1.19 | 43.93 | 4.12 | 4.62 | -1.67 | -186.08 | -129.77 | 21.65 | 0.0 | 58.92 | 152.05 | -3.08 | -9.55 | 76.64 | -8.94 | -25.13 |
| 21Q3 (8) | 0.68 | 1.3 | 0.34 | 42.19 | 4.4 | 0.57 | 1.94 | -52.45 | -69.83 | 21.65 | 0.0 | 77.77 | 156.88 | -1.46 | -5.58 | 84.16 | -8.12 | -22.87 |
| 21Q2 (7) | 0.67 | 1.66 | 0.17 | 40.41 | 6.68 | -5.14 | 4.08 | 8.8 | 90.65 | 21.65 | -30.38 | -76.69 | 159.21 | -2.94 | -9.81 | 91.60 | -5.48 | -17.66 |
| 21Q1 (6) | 0.66 | -2.41 | 2.68 | 37.88 | -9.79 | -3.91 | 3.75 | -33.16 | 5257.14 | 31.09 | 128.27 | 0 | 164.03 | -2.42 | -13.25 | 96.91 | -5.32 | -17.66 |
| 20Q4 (5) | 0.67 | -0.16 | 3.69 | 41.99 | 0.1 | 0.84 | 5.61 | -12.75 | 639.42 | 13.62 | 11.86 | 0 | 168.10 | 1.17 | -6.89 | 102.36 | -6.2 | -7.35 |
| 20Q3 (4) | 0.67 | 1.13 | 0.0 | 41.95 | -1.53 | 0.0 | 6.43 | 200.47 | 0.0 | 12.18 | -86.89 | 0.0 | 166.15 | -5.88 | 0.0 | 109.12 | -1.91 | 0.0 |
| 20Q2 (3) | 0.67 | 4.21 | 0.0 | 42.6 | 8.07 | 0.0 | 2.14 | 2957.14 | 0.0 | 92.88 | 0 | 0.0 | 176.53 | -6.64 | 0.0 | 111.25 | -5.47 | 0.0 |
| 20Q1 (2) | 0.64 | -1.45 | 0.0 | 39.42 | -5.33 | 0.0 | 0.07 | 106.73 | 0.0 | 0.00 | 0 | 0.0 | 189.08 | 4.73 | 0.0 | 117.69 | 6.53 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 41.64 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.54 | 0.0 | 0.0 | 110.48 | 0.0 | 0.0 |
