- 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) | 0.42 | -10.91 | 473.14 | -6.28 | 273.94 | -15.05 | 12.29 | -25.92 | 3.50 | 15.96 | 144.84 | 0.36 | 24.03 | -34.42 |
| 2022 (9) | 0.48 | 42.84 | 504.82 | 9.91 | 322.47 | 18.15 | 16.59 | -48.11 | 3.02 | 62.22 | 144.32 | -27.96 | 36.64 | -34.84 |
| 2021 (8) | 0.33 | -7.77 | 459.29 | 3.49 | 272.94 | 43.01 | 31.97 | 94.46 | 1.86 | -43.31 | 200.33 | 26.98 | 56.23 | 134.39 |
| 2020 (7) | 0.36 | -16.12 | 443.78 | -3.24 | 190.85 | 10.59 | 16.44 | -5.41 | 3.28 | -3.71 | 157.77 | -15.17 | 23.99 | -43.21 |
| 2019 (6) | 0.43 | -27.08 | 458.63 | 6.29 | 172.58 | 16.15 | 17.38 | -50.93 | 3.41 | 0.24 | 185.99 | -28.56 | 42.24 | 6.13 |
| 2018 (5) | 0.59 | 19.58 | 431.49 | -0.57 | 148.59 | 36.17 | 35.42 | -27.48 | 3.40 | 116.01 | 260.34 | 84.81 | 39.80 | -10.92 |
| 2017 (4) | 0.49 | -6.98 | 433.98 | 24.31 | 109.12 | -16.82 | 48.84 | 48.72 | 1.58 | -18.17 | 140.87 | 16.08 | 44.68 | 125.77 |
| 2016 (3) | 0.53 | -4.95 | 349.1 | 2.87 | 131.18 | 1.07 | 32.84 | 19.59 | 1.92 | -35.53 | 121.36 | -32.42 | 19.79 | -35.11 |
| 2015 (2) | 0.56 | -7.95 | 339.37 | -4.02 | 129.79 | 5.59 | 27.46 | 47.95 | 2.99 | -8.31 | 179.57 | 37.6 | 30.50 | 60.44 |
| 2014 (1) | 0.61 | 43.4 | 353.6 | 29.96 | 122.92 | -18.6 | 18.56 | -77.27 | 3.26 | 0 | 130.50 | -5.56 | 19.01 | -35.16 |
| 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) | 0.41 | -2.86 | -11.62 | 502.63 | 6.08 | 4.39 | 18.74 | -21.29 | -40.83 | 8.12 | 27.47 | 77.94 | 128.35 | 11.53 | -7.35 | 22.61 | 11.27 | -19.77 |
| 24Q2 (19) | 0.42 | 3.43 | -2.89 | 473.82 | -0.23 | -0.11 | 23.81 | -47.6 | -4.07 | 6.37 | 68.72 | 13.49 | 115.08 | -7.18 | -18.93 | 20.32 | -6.36 | -32.89 |
| 24Q1 (18) | 0.41 | -4.41 | -9.48 | 474.92 | 0.38 | -3.27 | 45.44 | 556.68 | 1224.78 | 3.78 | -17.26 | -95.37 | 123.98 | -14.4 | -10.82 | 21.70 | -9.7 | -32.17 |
| 23Q4 (17) | 0.42 | -7.98 | -10.91 | 473.14 | -1.73 | -6.28 | -9.95 | -131.42 | 49.52 | 4.56 | 0.0 | -37.05 | 144.84 | 4.55 | 0.36 | 24.03 | -14.73 | -34.42 |
| 23Q3 (16) | 0.46 | 6.73 | -37.55 | 481.49 | 1.51 | -4.63 | 31.67 | 27.6 | 1.31 | 4.56 | -18.7 | -37.05 | 138.53 | -2.42 | -17.3 | 28.18 | -6.94 | -20.57 |
| 23Q2 (15) | 0.43 | -3.59 | -37.72 | 474.35 | -3.39 | 3.93 | 24.82 | 623.62 | -40.71 | 5.61 | -93.12 | 10.57 | 141.96 | 2.11 | -9.39 | 30.28 | -5.35 | -23.71 |
| 23Q1 (14) | 0.45 | -5.92 | 6.23 | 491.0 | -2.74 | 9.09 | 3.43 | 117.4 | -88.6 | 81.54 | 1024.78 | 1017.03 | 139.02 | -3.67 | -21.35 | 31.99 | -12.69 | -30.55 |
| 22Q4 (13) | 0.48 | -35.49 | 42.84 | 504.82 | -0.0 | 9.91 | -19.71 | -163.05 | -216.97 | 7.25 | 0.0 | -52.91 | 144.32 | -13.84 | -27.96 | 36.64 | 3.27 | -34.84 |
| 22Q3 (12) | 0.74 | 6.44 | 103.39 | 504.84 | 10.61 | 2.32 | 31.26 | -25.32 | -8.68 | 7.25 | 42.8 | 6.37 | 167.51 | 6.91 | -0.07 | 35.48 | -10.61 | -21.21 |
| 22Q2 (11) | 0.69 | 64.45 | 93.58 | 456.41 | 1.4 | 0.16 | 41.86 | 39.16 | 48.7 | 5.08 | -30.46 | -43.42 | 156.68 | -11.36 | -13.29 | 39.69 | -13.83 | 29.33 |
| 22Q1 (10) | 0.42 | 26.5 | 13.2 | 450.09 | -2.0 | 2.21 | 30.08 | 78.52 | -38.26 | 7.30 | -52.58 | 105.01 | 176.75 | -11.77 | 28.7 | 46.06 | -18.09 | 121.66 |
| 21Q4 (9) | 0.33 | -8.15 | -7.77 | 459.29 | -6.91 | 3.49 | 16.85 | -50.77 | 219.13 | 15.39 | 125.89 | -80.23 | 200.33 | 19.51 | 26.98 | 56.23 | 24.87 | 134.39 |
| 21Q3 (8) | 0.36 | 1.31 | -11.18 | 493.39 | 8.28 | 3.41 | 34.23 | 21.6 | 32.83 | 6.81 | -24.04 | -19.31 | 167.62 | -7.23 | -2.64 | 45.03 | 46.73 | 35.88 |
| 21Q2 (7) | 0.36 | -3.84 | -14.7 | 455.67 | 3.47 | 27.29 | 28.15 | -42.22 | 59.67 | 8.97 | 151.98 | -54.02 | 180.69 | 31.57 | 20.04 | 30.69 | 47.69 | -3.19 |
| 21Q1 (6) | 0.37 | 3.07 | -24.96 | 440.37 | -0.77 | -3.68 | 48.72 | 822.73 | 189.31 | 3.56 | -95.43 | -60.81 | 137.33 | -12.96 | -11.74 | 20.78 | -13.38 | -34.34 |
| 20Q4 (5) | 0.36 | -11.54 | -16.12 | 443.78 | -6.98 | 19.01 | 5.28 | -79.51 | 207.32 | 77.86 | 821.87 | 0 | 157.77 | -8.36 | -15.17 | 23.99 | -27.61 | -43.21 |
| 20Q3 (4) | 0.41 | -2.71 | 0.0 | 477.1 | 33.28 | 0.0 | 25.77 | 46.17 | 0.0 | 8.45 | -56.72 | 0.0 | 172.17 | 14.38 | 0.0 | 33.14 | 4.54 | 0.0 |
| 20Q2 (3) | 0.42 | -15.4 | 0.0 | 357.98 | -21.7 | 0.0 | 17.63 | 4.69 | 0.0 | 19.51 | 114.74 | 0.0 | 150.53 | -3.25 | 0.0 | 31.70 | 0.16 | 0.0 |
| 20Q1 (2) | 0.50 | 15.21 | 0.0 | 457.19 | 22.61 | 0.0 | 16.84 | 442.28 | 0.0 | 9.09 | 0 | 0.0 | 155.59 | -16.34 | 0.0 | 31.65 | -25.07 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | 372.89 | 0.0 | 0.0 | -4.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 185.99 | 0.0 | 0.0 | 42.24 | 0.0 | 0.0 |
