- 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) | 0.75 | 3.79 | 203.36 | 15.31 | 78.52 | 5.94 | 2.12 | 0 | 89.38 | 1353.79 | 160.19 | 8.59 | 19.16 | 15.49 |
| 2022 (9) | 0.72 | 3.59 | 176.36 | 2.79 | 74.12 | -8.24 | -7.45 | 0 | 6.15 | 0.0 | 147.52 | 12.32 | 16.59 | -45.19 |
| 2021 (8) | 0.70 | 5.34 | 171.57 | 28.51 | 80.78 | -16.68 | -1.38 | 0 | 6.15 | 0.0 | 131.34 | -10.81 | 30.27 | -47.02 |
| 2020 (7) | 0.66 | 8.26 | 133.51 | 20.45 | 96.95 | -12.75 | 12.30 | 12.33 | 6.15 | 1296.85 | 147.26 | 29.25 | 57.14 | 72.58 |
| 2019 (6) | 0.61 | 9.98 | 110.84 | 6.43 | 111.12 | 6.39 | 10.95 | 190.45 | 0.44 | -97.08 | 113.93 | -27.82 | 33.11 | -44.75 |
| 2018 (5) | 0.56 | 2.92 | 104.14 | 3.81 | 104.45 | -7.78 | 3.77 | -54.9 | 15.08 | 1265.3 | 157.85 | 20.07 | 59.93 | 25.72 |
| 2017 (4) | 0.54 | 9.2 | 100.32 | 17.93 | 113.26 | 9.76 | 8.36 | -54.57 | 1.10 | 97.73 | 131.46 | -5.76 | 47.67 | -8.77 |
| 2016 (3) | 0.50 | 1.62 | 85.07 | 0.83 | 103.19 | -5.07 | 18.40 | 66.97 | 0.56 | -38.54 | 139.50 | -8.11 | 52.25 | -18.03 |
| 2015 (2) | 0.49 | 8.91 | 84.37 | 29.62 | 108.7 | -12.03 | 11.02 | 104.07 | 0.91 | 0 | 151.82 | 7.14 | 63.74 | -0.14 |
| 2014 (1) | 0.45 | 1.29 | 65.09 | 2.31 | 123.57 | -5.97 | 5.40 | -8.94 | 0.00 | 0 | 141.70 | -1.23 | 63.83 | 5.85 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.75 | 1.9 | 3.79 | 203.36 | 4.7 | 15.31 | 3.84 | 174.29 | 131.42 | 130.18 | 28.9 | 498.35 | 160.19 | 1.79 | 8.59 | 19.16 | -1.94 | 15.49 |
| 23Q3 (19) | 0.74 | 0.01 | 4.1 | 194.23 | 3.08 | 11.47 | 1.40 | -57.83 | 172.92 | 101.00 | 0.0 | 364.21 | 157.37 | 3.78 | 9.27 | 19.54 | 7.42 | 3.06 |
| 23Q2 (18) | 0.74 | 1.19 | 4.81 | 188.43 | 5.57 | 11.77 | 3.32 | 1244.83 | 176.32 | 101.00 | 364.21 | 364.21 | 151.64 | 2.98 | 7.67 | 18.19 | 9.58 | -20.04 |
| 23Q1 (17) | 0.73 | 0.64 | 5.03 | 178.48 | 1.2 | 9.02 | -0.29 | 97.63 | 97.44 | 21.76 | 0.0 | 0.0 | 147.25 | -0.18 | 7.3 | 16.60 | 0.06 | -27.64 |
| 22Q4 (16) | 0.72 | 2.2 | 3.59 | 176.36 | 1.21 | 2.79 | -12.22 | -536.46 | 43.16 | 21.76 | 0.0 | 0.0 | 147.52 | 2.43 | 12.32 | 16.59 | -12.5 | -45.19 |
| 22Q3 (15) | 0.71 | 0.7 | 4.83 | 174.25 | 3.36 | 9.4 | -1.92 | 55.86 | 58.89 | 21.76 | 0.0 | 0.0 | 144.02 | 2.26 | -1.43 | 18.96 | -16.66 | -60.3 |
| 22Q2 (14) | 0.70 | 1.41 | 5.57 | 168.59 | 2.97 | 15.39 | -4.35 | 61.54 | -136.13 | 21.76 | 0.0 | 0.0 | 140.84 | 2.63 | -4.05 | 22.75 | -0.83 | -59.58 |
| 22Q1 (13) | 0.69 | -0.74 | 2.7 | 163.72 | -4.58 | 25.01 | -11.31 | 47.4 | -188.36 | 21.76 | 0.0 | -10.71 | 137.23 | 4.48 | -2.74 | 22.94 | -24.22 | -55.08 |
| 21Q4 (12) | 0.70 | 3.42 | 5.34 | 171.57 | 7.72 | 28.51 | -21.50 | -360.39 | -262.39 | 21.76 | 0.0 | -27.46 | 131.34 | -10.11 | -10.81 | 30.27 | -36.62 | -47.02 |
| 21Q3 (11) | 0.68 | 1.41 | 2.53 | 159.28 | 9.01 | 21.16 | -4.67 | -138.79 | -134.93 | 21.76 | 0.0 | -6.31 | 146.11 | -0.46 | -2.03 | 47.76 | -15.14 | -18.5 |
| 21Q2 (10) | 0.67 | -1.35 | 2.29 | 146.11 | 11.56 | 13.63 | 12.04 | -5.94 | -56.01 | 21.76 | -10.71 | 134.09 | 146.79 | 4.03 | -3.28 | 56.28 | 10.2 | 0.81 |
| 21Q1 (9) | 0.68 | 1.81 | 3.1 | 130.97 | -1.9 | 2.34 | 12.80 | -3.32 | 661.4 | 24.37 | -18.76 | 494.53 | 141.10 | -4.18 | -7.1 | 51.07 | -10.62 | 3.21 |
| 20Q4 (8) | 0.66 | 0.67 | 8.26 | 133.51 | 1.56 | 20.45 | 13.24 | -0.97 | 139.86 | 29.99 | 29.16 | 631.86 | 147.26 | -1.25 | 29.25 | 57.14 | -2.49 | 72.58 |
| 20Q3 (7) | 0.66 | 1.17 | 7.59 | 131.46 | 2.24 | 15.9 | 13.37 | -51.15 | -8.49 | 23.22 | 149.85 | 243.91 | 149.13 | -1.74 | 10.77 | 58.60 | 4.96 | 40.7 |
| 20Q2 (6) | 0.65 | -0.56 | 17.42 | 128.58 | 0.47 | 21.69 | 27.37 | 1300.44 | 81.38 | 9.29 | 126.78 | 28.58 | 151.77 | -0.08 | -2.52 | 55.83 | 12.83 | -9.57 |
| 20Q1 (5) | 0.65 | 6.9 | 19.25 | 127.98 | 15.46 | 21.54 | -2.28 | -141.3 | -128.54 | 4.10 | 0.0 | -67.54 | 151.89 | 33.32 | -3.61 | 49.48 | 49.44 | -17.15 |
| 19Q4 (4) | 0.61 | 0.05 | 0.0 | 110.84 | -2.28 | 0.0 | 5.52 | -62.22 | 0.0 | 4.10 | -39.31 | 0.0 | 113.93 | -15.38 | 0.0 | 33.11 | -20.5 | 0.0 |
| 19Q3 (3) | 0.61 | 10.4 | 0.0 | 113.43 | 7.35 | 0.0 | 14.61 | -3.18 | 0.0 | 6.75 | -6.58 | 0.0 | 134.63 | -13.53 | 0.0 | 41.65 | -32.54 | 0.0 |
| 19Q2 (2) | 0.55 | 0.98 | 0.0 | 105.66 | 0.34 | 0.0 | 15.09 | 88.86 | 0.0 | 7.23 | -42.75 | 0.0 | 155.69 | -1.2 | 0.0 | 61.74 | 3.38 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 105.3 | 0.0 | 0.0 | 7.99 | 0.0 | 0.0 | 12.62 | 0.0 | 0.0 | 157.58 | 0.0 | 0.0 | 59.72 | 0.0 | 0.0 |
