- 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) | 0.76 | 3.69 | 99.0 | 59.81 | 562.8 | 11.74 | 9.30 | -71.14 | 0.10 | 11.67 | 130.56 | 3.87 | 53.52 | -1.15 |
| 2022 (9) | 0.73 | 1.72 | 61.95 | 64.37 | 503.67 | 46.17 | 32.22 | -5.9 | 0.09 | -30.16 | 125.69 | -3.52 | 54.14 | -0.11 |
| 2021 (8) | 0.72 | 4.99 | 37.69 | 125.01 | 344.59 | 37.18 | 34.24 | 89.38 | 0.13 | -40.92 | 130.28 | -9.43 | 54.20 | -14.7 |
| 2020 (7) | 0.69 | -2.43 | 16.75 | -48.43 | 251.2 | 3.87 | 18.08 | 56.4 | 0.22 | -23.09 | 143.84 | 15.8 | 63.54 | 2.17 |
| 2019 (6) | 0.70 | 2.57 | 32.48 | 14.09 | 241.83 | -0.95 | 11.56 | -28.42 | 0.28 | 12.8 | 124.21 | -1.38 | 62.19 | 13.82 |
| 2018 (5) | 0.69 | 0.79 | 28.47 | 28.71 | 244.16 | 20.8 | 16.15 | 15.52 | 0.25 | -17.65 | 125.95 | -4.24 | 54.64 | -12.08 |
| 2017 (4) | 0.68 | 1.03 | 22.12 | 15.63 | 202.12 | 8.37 | 13.98 | 8.54 | 0.31 | 0 | 131.53 | -4.47 | 62.15 | -9.47 |
| 2016 (3) | 0.67 | 7.58 | 19.13 | 39.53 | 186.51 | 3.43 | 12.88 | -20.25 | 0.00 | 0 | 137.68 | 1.21 | 68.65 | 8.14 |
| 2015 (2) | 0.63 | -0.4 | 13.71 | 42.96 | 180.32 | 20.49 | 16.15 | -1.94 | 0.00 | 0 | 136.04 | 0.45 | 63.48 | -4.54 |
| 2014 (1) | 0.63 | 6.24 | 9.59 | -3.42 | 149.65 | 6.57 | 16.47 | 30.92 | 0.01 | 0 | 135.43 | -1.98 | 66.50 | -6.61 |
| 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) | 0.77 | 4.53 | 2.15 | 89.54 | 7.25 | 25.51 | 5.62 | -3.1 | -62.86 | 0.58 | 30.93 | 115.47 | 125.15 | -6.49 | -5.54 | 54.01 | 7.93 | 6.28 |
| 24Q1 (19) | 0.74 | -2.96 | 0.93 | 83.49 | -15.67 | 9.91 | 5.80 | 25.0 | -56.13 | 0.44 | -36.65 | 0.7 | 133.84 | 2.51 | 6.16 | 50.04 | -6.5 | -0.3 |
| 23Q4 (18) | 0.76 | 1.89 | 3.69 | 99.0 | 4.7 | 59.81 | 4.64 | -44.83 | -75.69 | 0.70 | 83.25 | 83.41 | 130.56 | -2.74 | 3.87 | 53.52 | 8.96 | -1.15 |
| 23Q3 (17) | 0.75 | -1.17 | 0.12 | 94.56 | 32.55 | 73.09 | 8.41 | -44.42 | -84.68 | 0.38 | 41.77 | 58.04 | 134.24 | 1.32 | 5.82 | 49.12 | -3.35 | -2.15 |
| 23Q2 (16) | 0.75 | 3.29 | 0.35 | 71.34 | -6.08 | 88.38 | 15.13 | 14.45 | -58.33 | 0.27 | -38.81 | -33.97 | 132.49 | 5.09 | 6.22 | 50.82 | 1.26 | -5.38 |
| 23Q1 (15) | 0.73 | -0.31 | -0.08 | 75.96 | 22.62 | 58.55 | 13.22 | -30.75 | -57.79 | 0.44 | 15.38 | -18.9 | 126.07 | 0.3 | -1.52 | 50.19 | -7.3 | -7.24 |
| 22Q4 (14) | 0.73 | -1.61 | 1.72 | 61.95 | 13.4 | 64.37 | 19.09 | -65.23 | -49.79 | 0.38 | 57.9 | -6.29 | 125.69 | -0.92 | -3.52 | 54.14 | 7.85 | -0.11 |
| 22Q3 (13) | 0.74 | -0.94 | 1.86 | 54.63 | 44.26 | 37.57 | 54.91 | 51.23 | 46.43 | 0.24 | -40.77 | -46.2 | 126.86 | 1.71 | -4.7 | 50.20 | -6.54 | -1.12 |
| 22Q2 (12) | 0.75 | 2.85 | 7.77 | 37.87 | -20.96 | 53.94 | 36.31 | 15.93 | -6.97 | 0.41 | -24.85 | -18.13 | 124.73 | -2.56 | -11.43 | 53.71 | -0.74 | -9.67 |
| 22Q1 (11) | 0.73 | 1.49 | 5.87 | 47.91 | 27.12 | 125.67 | 31.32 | -17.62 | 47.11 | 0.54 | 33.33 | -43.63 | 128.01 | -1.74 | -9.71 | 54.11 | -0.17 | -14.69 |
| 21Q4 (10) | 0.72 | -1.48 | 4.99 | 37.69 | -5.09 | 125.01 | 38.02 | 1.39 | 99.79 | 0.41 | -9.35 | -58.54 | 130.28 | -2.13 | -9.43 | 54.20 | 6.76 | -14.7 |
| 21Q3 (9) | 0.73 | 4.8 | 5.14 | 39.71 | 61.42 | 9.91 | 37.50 | -3.92 | 92.41 | 0.45 | -9.87 | -47.53 | 133.12 | -5.47 | 6.39 | 50.77 | -14.61 | -18.77 |
| 21Q2 (8) | 0.70 | 1.03 | -2.08 | 24.6 | 15.87 | -36.47 | 39.03 | 83.33 | 128.51 | 0.50 | -48.26 | -39.3 | 140.82 | -0.68 | 14.95 | 59.46 | -6.26 | 11.14 |
| 21Q1 (7) | 0.69 | 0.64 | 0.22 | 21.23 | 26.75 | -40.8 | 21.29 | 11.88 | 24.58 | 0.96 | -1.92 | 11.54 | 141.78 | -1.43 | 12.13 | 63.43 | -0.17 | 16.32 |
| 20Q4 (6) | 0.69 | -1.34 | -2.43 | 16.75 | -53.64 | -48.43 | 19.03 | -2.36 | 68.71 | 0.98 | 14.71 | -19.12 | 143.84 | 14.96 | 15.8 | 63.54 | 1.66 | 2.17 |
| 20Q3 (5) | 0.70 | -2.39 | -0.3 | 36.13 | -6.69 | -5.17 | 19.49 | 14.11 | 42.68 | 0.85 | 4.27 | -15.81 | 125.12 | 2.13 | 0.69 | 62.50 | 16.82 | 8.34 |
| 20Q2 (4) | 0.71 | 3.4 | 0.0 | 38.72 | 7.98 | 0.0 | 17.08 | -0.06 | 0.0 | 0.82 | -4.92 | 0.0 | 122.51 | -3.11 | 0.0 | 53.50 | -1.89 | 0.0 |
| 20Q1 (3) | 0.69 | -2.02 | 0.0 | 35.86 | 10.41 | 0.0 | 17.09 | 51.51 | 0.0 | 0.86 | -28.88 | 0.0 | 126.44 | 1.8 | 0.0 | 54.53 | -12.32 | 0.0 |
| 19Q4 (2) | 0.70 | 0.82 | 0.0 | 32.48 | -14.75 | 0.0 | 11.28 | -17.42 | 0.0 | 1.21 | 19.39 | 0.0 | 124.21 | -0.04 | 0.0 | 62.19 | 7.8 | 0.0 |
| 19Q3 (1) | 0.70 | 0.0 | 0.0 | 38.1 | 0.0 | 0.0 | 13.66 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 124.26 | 0.0 | 0.0 | 57.69 | 0.0 | 0.0 |
