- 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) | 0.58 | 1.95 | 26.53 | 29.54 | 25.71 | -23.8 | -1.08 | 0 | 6.64 | 0.0 | 295.45 | -9.19 | 103.22 | -16.72 |
| 2022 (9) | 0.57 | 8.73 | 20.48 | 7.68 | 33.74 | 2.71 | 8.67 | -23.14 | 6.64 | 17.37 | 325.35 | 41.02 | 123.95 | 22.18 |
| 2021 (8) | 0.52 | 4.66 | 19.02 | 16.26 | 32.85 | 19.89 | 11.28 | 124.25 | 5.66 | -63.87 | 230.71 | -29.3 | 101.45 | -51.39 |
| 2020 (7) | 0.50 | 13.51 | 16.36 | 26.23 | 27.4 | 29.98 | 5.03 | 0 | 15.66 | 777.49 | 326.30 | -12.58 | 208.70 | 0.3 |
| 2019 (6) | 0.44 | 11.47 | 12.96 | 5.71 | 21.08 | -38.33 | -1.34 | 0 | 1.78 | 0.0 | 373.27 | 27.5 | 208.08 | 10.85 |
| 2018 (5) | 0.40 | -29.78 | 12.26 | -3.24 | 34.18 | 26.17 | 35.40 | 214.39 | 1.78 | -67.73 | 292.76 | 74.51 | 187.71 | 96.55 |
| 2017 (4) | 0.56 | -4.01 | 12.67 | -17.67 | 27.09 | 55.24 | 11.26 | 274.09 | 5.53 | -79.32 | 167.76 | 0.68 | 95.50 | 3.22 |
| 2016 (3) | 0.59 | 1.47 | 15.39 | -3.75 | 17.45 | 7.72 | 3.01 | -6.81 | 26.74 | 20.01 | 166.63 | 64.35 | 92.52 | 71.3 |
| 2015 (2) | 0.58 | 5.57 | 15.99 | 61.03 | 16.2 | -7.32 | 3.23 | -71.64 | 22.28 | 682.59 | 101.39 | -4.57 | 54.01 | -20.76 |
| 2014 (1) | 0.55 | 15.22 | 9.93 | 82.54 | 17.48 | 10.84 | 11.39 | 38.9 | 2.85 | 0 | 106.24 | -33.9 | 68.16 | -39.87 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.57 | -2.38 | -3.63 | 22.06 | -14.1 | -13.12 | -1.21 | 91.41 | 37.31 | 64.64 | 0.0 | 38.35 | 339.97 | 18.14 | 36.46 | 140.05 | 23.4 | 43.94 |
| 24Q1 (19) | 0.59 | 1.26 | 1.29 | 25.68 | -3.2 | 4.35 | -14.08 | -41.51 | -420.0 | 64.64 | 0.0 | 38.35 | 287.77 | -2.6 | 2.44 | 113.49 | 9.95 | 3.03 |
| 23Q4 (18) | 0.58 | -0.53 | 1.95 | 26.53 | -0.56 | 29.54 | -9.95 | -399.7 | -474.06 | 64.64 | 0.0 | -17.74 | 295.45 | 9.26 | -9.19 | 103.22 | 3.47 | -16.72 |
| 23Q3 (17) | 0.58 | -1.98 | 0.85 | 26.68 | 5.08 | -8.1 | 3.32 | 272.02 | -72.05 | 64.64 | 38.35 | 261.92 | 270.42 | 8.55 | 34.21 | 99.76 | 2.53 | 13.91 |
| 23Q2 (16) | 0.59 | 2.6 | 3.14 | 25.39 | 3.17 | -9.68 | -1.93 | -143.86 | -124.81 | 46.73 | 0.0 | 26.66 | 249.13 | -11.32 | 17.79 | 97.30 | -11.67 | 7.02 |
| 23Q1 (15) | 0.58 | 1.92 | 1.72 | 24.61 | 20.17 | -13.25 | 4.40 | 65.41 | -70.82 | 46.73 | -40.54 | 130.33 | 280.92 | -13.66 | 28.27 | 110.15 | -11.13 | 22.16 |
| 22Q4 (14) | 0.57 | -1.61 | 8.73 | 20.48 | -29.45 | 7.68 | 2.66 | -77.61 | -66.11 | 78.58 | 339.97 | 157.84 | 325.35 | 61.47 | 41.02 | 123.95 | 41.53 | 22.18 |
| 22Q3 (13) | 0.58 | 0.24 | 6.82 | 29.03 | 3.27 | 44.93 | 11.88 | 52.7 | -40.24 | 17.86 | -51.58 | 46.55 | 201.49 | -4.74 | -12.1 | 87.58 | -3.67 | -27.42 |
| 22Q2 (12) | 0.58 | 1.19 | 7.23 | 28.11 | -0.92 | 44.97 | 7.78 | -48.41 | -39.5 | 36.89 | 81.85 | 92.19 | 211.51 | -3.42 | -10.49 | 90.92 | 0.83 | -30.82 |
| 22Q1 (11) | 0.57 | 8.94 | 11.13 | 28.37 | 49.16 | 67.57 | 15.08 | 92.1 | 259.9 | 20.29 | -33.44 | -86.8 | 219.01 | -5.07 | -22.39 | 90.17 | -11.12 | -44.49 |
| 21Q4 (10) | 0.52 | -3.34 | 4.66 | 19.02 | -5.04 | 16.26 | 7.85 | -60.51 | -9.14 | 30.48 | 150.07 | -12.31 | 230.71 | 0.65 | -29.3 | 101.45 | -15.93 | -51.39 |
| 21Q3 (9) | 0.54 | 0.63 | 7.15 | 20.03 | 3.3 | 18.52 | 19.88 | 54.59 | 140.39 | 12.19 | -36.51 | -65.13 | 229.22 | -2.99 | -30.34 | 120.67 | -8.19 | -41.73 |
| 21Q2 (8) | 0.54 | 4.87 | 14.28 | 19.39 | 14.53 | 45.35 | 12.86 | 206.92 | 174.2 | 19.19 | -87.51 | -57.14 | 236.29 | -16.27 | -14.99 | 131.43 | -19.1 | -19.11 |
| 21Q1 (7) | 0.51 | 2.6 | 16.3 | 16.93 | 3.48 | 33.83 | 4.19 | -51.5 | 651.32 | 153.67 | 342.13 | 0 | 282.20 | -13.52 | -21.82 | 162.45 | -22.16 | -19.63 |
| 20Q4 (6) | 0.50 | -1.05 | 13.51 | 16.36 | -3.2 | 26.23 | 8.64 | 4.47 | 262.1 | 34.76 | -0.56 | 0 | 326.30 | -0.84 | -12.58 | 208.70 | 0.77 | 0.3 |
| 20Q3 (5) | 0.51 | 7.33 | 29.7 | 16.9 | 26.69 | 40.48 | 8.27 | 76.33 | 322.91 | 34.95 | -21.95 | 0 | 329.06 | 18.38 | -5.72 | 207.10 | 27.47 | 13.45 |
| 20Q2 (4) | 0.47 | 6.73 | 0.0 | 13.34 | 5.45 | 0.0 | 4.69 | 717.11 | 0.0 | 44.78 | 0 | 0.0 | 277.96 | -22.99 | 0.0 | 162.47 | -19.62 | 0.0 |
| 20Q1 (3) | 0.44 | 0.14 | 0.0 | 12.65 | -2.39 | 0.0 | -0.76 | 85.74 | 0.0 | 0.00 | 0 | 0.0 | 360.96 | -3.3 | 0.0 | 202.12 | -2.86 | 0.0 |
| 19Q4 (2) | 0.44 | 13.07 | 0.0 | 12.96 | 7.73 | 0.0 | -5.33 | -43.67 | 0.0 | 0.00 | 0 | 0.0 | 373.27 | 6.95 | 0.0 | 208.08 | 13.99 | 0.0 |
| 19Q3 (1) | 0.39 | 0.0 | 0.0 | 12.03 | 0.0 | 0.0 | -3.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 349.02 | 0.0 | 0.0 | 182.54 | 0.0 | 0.0 |
