- 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) | 0.38 | -5.17 | 3.04 | -24.19 | 52.08 | 7.38 | 52.74 | -37.62 | 0.06 | -77.41 | 191.68 | -2.61 | 132.52 | -3.33 |
| 2022 (9) | 0.40 | -3.65 | 4.01 | -19.8 | 48.5 | 1.61 | 84.55 | -41.66 | 0.28 | -43.38 | 196.81 | 2.19 | 137.09 | 11.68 |
| 2021 (8) | 0.42 | -0.12 | 5.0 | -9.42 | 47.73 | 2.98 | 144.93 | 14.97 | 0.49 | 11.8 | 192.59 | -0.8 | 122.75 | -7.27 |
| 2020 (7) | 0.42 | -10.83 | 5.52 | -34.6 | 46.35 | -20.43 | 126.06 | -4.36 | 0.44 | -25.96 | 194.15 | 11.27 | 132.38 | 18.16 |
| 2019 (6) | 0.47 | -12.56 | 8.44 | -27.3 | 58.25 | -4.82 | 131.80 | 92.69 | 0.59 | -25.94 | 174.49 | 16.75 | 112.03 | 20.01 |
| 2018 (5) | 0.54 | -1.68 | 11.61 | -6.9 | 61.2 | 11.94 | 68.40 | -36.81 | 0.80 | -43.68 | 149.45 | -18.05 | 93.35 | -18.48 |
| 2017 (4) | 0.55 | 6.27 | 12.47 | 28.03 | 54.67 | 20.45 | 108.24 | -62.3 | 1.42 | 23.29 | 182.37 | -10.83 | 114.51 | -18.46 |
| 2016 (3) | 0.52 | 6.56 | 9.74 | 19.95 | 45.39 | 21.79 | 287.08 | 75.36 | 1.15 | -1.4 | 204.52 | -11.71 | 140.43 | -15.9 |
| 2015 (2) | 0.48 | -1.89 | 8.12 | 2.78 | 37.27 | 19.84 | 163.71 | 77.29 | 1.16 | 5.44 | 231.65 | 12.55 | 166.98 | 12.15 |
| 2014 (1) | 0.49 | 0.49 | 7.9 | 42.34 | 31.1 | 15.61 | 92.34 | -73.08 | 1.10 | 0 | 205.82 | 26.39 | 148.89 | 33.46 |
| 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) | 0.38 | -3.84 | -5.94 | 3.59 | 107.51 | -26.58 | 38.01 | -26.97 | -22.16 | 0.23 | -12.37 | -49.02 | 204.26 | 5.65 | 10.34 | 134.19 | 0.03 | 4.86 |
| 24Q2 (19) | 0.39 | 1.11 | 1.3 | 1.73 | -26.07 | -51.81 | 52.05 | -6.05 | 8.28 | 0.26 | 4.11 | -60.41 | 193.34 | -0.59 | -1.34 | 134.15 | -0.5 | 0.46 |
| 24Q1 (18) | 0.39 | 0.73 | -4.57 | 2.34 | -23.03 | -38.26 | 55.40 | 11.42 | -20.88 | 0.25 | 0.93 | -72.55 | 194.49 | 1.47 | 3.96 | 134.83 | 1.74 | 6.86 |
| 23Q4 (17) | 0.38 | -3.96 | -5.17 | 3.04 | -37.83 | -24.19 | 49.72 | 1.82 | -21.18 | 0.25 | -44.63 | -70.23 | 191.68 | 3.54 | -2.61 | 132.52 | 3.56 | -3.33 |
| 23Q3 (16) | 0.40 | 3.56 | -3.95 | 4.89 | 36.21 | 14.79 | 48.83 | 1.58 | -58.83 | 0.45 | -31.95 | -56.88 | 185.12 | -5.53 | -4.35 | 127.97 | -4.16 | -3.14 |
| 23Q2 (15) | 0.39 | -4.75 | -3.39 | 3.59 | -5.28 | -8.65 | 48.07 | -31.35 | -16.53 | 0.66 | -27.83 | -76.82 | 195.96 | 4.74 | -2.38 | 133.53 | 5.83 | 0.18 |
| 23Q1 (14) | 0.40 | 0.1 | -0.54 | 3.79 | -5.49 | -8.01 | 70.02 | 11.0 | -49.78 | 0.91 | 9.47 | -54.97 | 187.09 | -4.94 | -3.9 | 126.17 | -7.97 | 0.98 |
| 22Q4 (13) | 0.40 | -2.72 | -3.65 | 4.01 | -5.87 | -19.8 | 63.08 | -46.81 | -41.64 | 0.83 | -19.8 | -62.45 | 196.81 | 1.69 | 2.19 | 137.09 | 3.76 | 11.68 |
| 22Q3 (12) | 0.42 | 4.16 | -3.87 | 4.26 | 8.4 | 11.52 | 118.60 | 105.94 | 8.99 | 1.04 | -63.42 | -68.26 | 193.53 | -3.59 | 3.06 | 132.12 | -0.88 | 9.22 |
| 22Q2 (11) | 0.40 | -1.94 | -12.55 | 3.93 | -4.61 | -16.74 | 57.59 | -58.69 | -66.68 | 2.84 | 40.21 | 59.28 | 200.73 | 3.11 | 14.62 | 133.29 | 6.67 | 14.76 |
| 22Q1 (10) | 0.41 | -3.03 | -13.84 | 4.12 | -17.6 | -21.67 | 139.42 | 29.0 | -27.94 | 2.02 | -8.71 | 18.31 | 194.68 | 1.09 | 15.35 | 124.95 | 1.79 | 10.31 |
| 21Q4 (9) | 0.42 | -2.94 | -0.12 | 5.0 | 30.89 | -9.42 | 108.08 | -0.68 | -57.43 | 2.22 | -32.21 | 113.5 | 192.59 | 2.56 | -0.8 | 122.75 | 1.47 | -7.27 |
| 21Q3 (8) | 0.43 | -5.24 | -3.23 | 3.82 | -19.07 | -25.1 | 108.82 | -37.04 | -43.72 | 3.27 | 83.56 | 95.06 | 187.78 | 7.22 | 2.87 | 120.97 | 4.15 | 0.27 |
| 21Q2 (7) | 0.46 | -3.39 | 0.11 | 4.72 | -10.27 | -25.9 | 172.84 | -10.67 | 159.99 | 1.78 | 4.14 | -54.84 | 175.13 | 3.77 | -1.21 | 116.15 | 2.54 | 8.19 |
| 21Q1 (6) | 0.47 | 12.41 | -1.28 | 5.26 | -4.71 | -29.49 | 193.48 | -23.79 | 228.77 | 1.71 | 64.75 | -59.07 | 168.77 | -13.07 | -0.53 | 113.27 | -14.44 | 10.36 |
| 20Q4 (5) | 0.42 | -5.96 | -10.83 | 5.52 | 8.24 | -34.6 | 253.87 | 31.29 | 79.71 | 1.04 | -38.06 | -49.2 | 194.15 | 6.36 | 11.27 | 132.38 | 9.72 | 18.16 |
| 20Q3 (4) | 0.45 | -1.98 | 0.0 | 5.1 | -19.94 | 0.0 | 193.37 | 190.87 | 0.0 | 1.68 | -57.5 | 0.0 | 182.54 | 2.97 | 0.0 | 120.65 | 12.38 | 0.0 |
| 20Q2 (3) | 0.46 | -4.73 | 0.0 | 6.37 | -14.61 | 0.0 | 66.48 | 12.97 | 0.0 | 3.94 | -5.63 | 0.0 | 177.28 | 4.49 | 0.0 | 107.36 | 4.6 | 0.0 |
| 20Q1 (2) | 0.48 | 1.53 | 0.0 | 7.46 | -11.61 | 0.0 | 58.85 | -58.34 | 0.0 | 4.18 | 104.51 | 0.0 | 169.67 | -2.76 | 0.0 | 102.64 | -8.38 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 8.44 | 0.0 | 0.0 | 141.27 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 174.49 | 0.0 | 0.0 | 112.03 | 0.0 | 0.0 |
