- 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) | 0.60 | -7.72 | 221.54 | -3.95 | 644.61 | 26.76 | 19.43 | 25.03 | 2.09 | -46.84 | 148.93 | 6.17 | 60.46 | 8.04 |
| 2022 (9) | 0.65 | 1.06 | 230.66 | 32.91 | 508.51 | 22.19 | 15.54 | 20.28 | 3.92 | -21.72 | 140.28 | 5.6 | 55.96 | 18.58 |
| 2021 (8) | 0.64 | 0.55 | 173.54 | 10.8 | 416.17 | 2.06 | 12.92 | 7.13 | 5.01 | 73.2 | 132.84 | 23.62 | 47.19 | 19.23 |
| 2020 (7) | 0.64 | 0.89 | 156.62 | -5.97 | 407.75 | 22.14 | 12.06 | 7.3 | 2.89 | 47.5 | 107.46 | 0.09 | 39.58 | 6.2 |
| 2019 (6) | 0.63 | 1.04 | 166.56 | 11.05 | 333.83 | 6.48 | 11.24 | 83.06 | 1.96 | -65.78 | 107.36 | -18.05 | 37.27 | -53.1 |
| 2018 (5) | 0.62 | 3.75 | 149.98 | 11.33 | 313.51 | -1.04 | 6.14 | 84.94 | 5.73 | -38.05 | 131.00 | -7.14 | 79.46 | 68.63 |
| 2017 (4) | 0.60 | 2.2 | 134.72 | -1.51 | 316.79 | -10.64 | 3.32 | 249.47 | 9.25 | 4303.21 | 141.08 | -10.79 | 47.12 | -30.36 |
| 2016 (3) | 0.59 | 3.25 | 136.79 | -10.17 | 354.51 | 7.81 | 0.95 | -92.56 | 0.21 | 0.0 | 158.14 | 38.34 | 67.66 | 75.33 |
| 2015 (2) | 0.57 | -4.47 | 152.28 | 3.78 | 328.84 | -9.8 | 12.77 | 2180.36 | 0.21 | 0 | 114.31 | 2.44 | 38.59 | -7.9 |
| 2014 (1) | 0.60 | -0.85 | 146.74 | 8.63 | 364.57 | 11.74 | 0.56 | 166.67 | 0.00 | 0 | 111.59 | -23.4 | 41.90 | -10.95 |
| 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) | 0.60 | -0.37 | -7.72 | 221.54 | 3.26 | -3.95 | 14.39 | -7.99 | 90.6 | 9.35 | -7.3 | -59.16 | 148.93 | -1.01 | 6.17 | 60.46 | 3.14 | 8.04 |
| 23Q3 (19) | 0.60 | -4.84 | -6.4 | 214.55 | -3.72 | 9.45 | 15.64 | -48.45 | -2.19 | 10.09 | 80.29 | -2.16 | 150.45 | 6.37 | 16.29 | 58.62 | 0.84 | 7.26 |
| 23Q2 (18) | 0.63 | 0.48 | -3.16 | 222.84 | 0.74 | 15.75 | 30.34 | 71.22 | 65.34 | 5.59 | -36.07 | -56.92 | 141.44 | -1.81 | 14.81 | 58.13 | 1.29 | 7.89 |
| 23Q1 (17) | 0.63 | -3.13 | -0.48 | 221.21 | -4.1 | 17.66 | 17.72 | 134.7 | -29.6 | 8.75 | -61.78 | -0.46 | 144.04 | 2.68 | 10.15 | 57.39 | 2.56 | 20.01 |
| 22Q4 (16) | 0.65 | 1.05 | 1.06 | 230.66 | 17.67 | 32.91 | 7.55 | -52.78 | -19.6 | 22.89 | 122.09 | -5.9 | 140.28 | 8.43 | 5.6 | 55.96 | 2.4 | 18.58 |
| 22Q3 (15) | 0.64 | -1.54 | -0.06 | 196.03 | 1.82 | 9.3 | 15.99 | -12.86 | 23.38 | 10.31 | -20.62 | -49.41 | 129.37 | 5.01 | 2.09 | 54.65 | 1.43 | 50.68 |
| 22Q2 (14) | 0.65 | 3.26 | 3.58 | 192.52 | 2.4 | 5.26 | 18.35 | -27.1 | 50.9 | 12.99 | 47.72 | -32.87 | 123.20 | -5.79 | -4.72 | 53.88 | 12.67 | 49.63 |
| 22Q1 (13) | 0.63 | -1.63 | 0.51 | 188.0 | 8.33 | 13.16 | 25.17 | 168.05 | 42.77 | 8.79 | -63.87 | -6.72 | 130.77 | -1.56 | 16.59 | 47.82 | 1.34 | 59.29 |
| 21Q4 (12) | 0.64 | -0.08 | 0.55 | 173.54 | -3.24 | 10.8 | 9.39 | -27.55 | 44.02 | 24.33 | 19.4 | -22.35 | 132.84 | 4.83 | 23.62 | 47.19 | 30.11 | 19.23 |
| 21Q3 (11) | 0.64 | 2.04 | -0.33 | 179.35 | -1.94 | 4.2 | 12.96 | 6.58 | -33.16 | 20.38 | 5.35 | 272.36 | 126.72 | -2.0 | 24.97 | 36.27 | 0.72 | -12.48 |
| 21Q2 (10) | 0.63 | 0.21 | -3.51 | 182.9 | 10.09 | 11.17 | 12.16 | -31.03 | 21.24 | 19.34 | 105.24 | 86.64 | 129.30 | 15.28 | 30.78 | 36.01 | 19.95 | -14.08 |
| 21Q1 (9) | 0.62 | -1.59 | -1.58 | 166.13 | 6.07 | 0.94 | 17.63 | 170.4 | 42.98 | 9.42 | -69.92 | 39.15 | 112.16 | 4.37 | 7.21 | 30.02 | -24.15 | -33.1 |
| 20Q4 (8) | 0.64 | -0.95 | 0.89 | 156.62 | -9.01 | -5.97 | 6.52 | -66.37 | 458.24 | 31.33 | 472.52 | 5.64 | 107.46 | 5.98 | 0.09 | 39.58 | -4.49 | 6.2 |
| 20Q3 (7) | 0.64 | -1.22 | 4.46 | 172.12 | 4.62 | 11.46 | 19.39 | 93.32 | 283.96 | 5.47 | -47.2 | -81.55 | 101.40 | 2.56 | -8.33 | 41.44 | -1.12 | -7.04 |
| 20Q2 (6) | 0.65 | 2.22 | 3.26 | 164.52 | -0.04 | 3.34 | 10.03 | -18.65 | 77.52 | 10.36 | 53.02 | -51.15 | 98.87 | -5.5 | -18.81 | 41.91 | -6.6 | -13.89 |
| 20Q1 (5) | 0.63 | 0.87 | 7.41 | 164.58 | -1.19 | 17.09 | 12.33 | 777.47 | -68.55 | 6.77 | -77.16 | 259.62 | 104.62 | -2.55 | -16.32 | 44.87 | 20.39 | -20.12 |
| 19Q4 (4) | 0.63 | 2.56 | 0.0 | 166.56 | 7.85 | 0.0 | -1.82 | -136.04 | 0.0 | 29.66 | 0.0 | 0.0 | 107.36 | -2.94 | 0.0 | 37.27 | -16.4 | 0.0 |
| 19Q3 (3) | 0.61 | -2.35 | 0.0 | 154.43 | -3.0 | 0.0 | 5.05 | -10.62 | 0.0 | 29.66 | 39.8 | 0.0 | 110.61 | -9.17 | 0.0 | 44.58 | -8.4 | 0.0 |
| 19Q2 (2) | 0.63 | 6.33 | 0.0 | 159.21 | 13.27 | 0.0 | 5.65 | -85.59 | 0.0 | 21.22 | 1026.51 | 0.0 | 121.78 | -2.6 | 0.0 | 48.67 | -13.35 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 140.56 | 0.0 | 0.0 | 39.20 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 125.03 | 0.0 | 0.0 | 56.17 | 0.0 | 0.0 |
