- 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) | 0.41 | -16.61 | 7.1 | 7.58 | 18.62 | 3.73 | 8.43 | -5.39 | 2.59 | 8.48 | 246.65 | 18.03 | 221.79 | 28.63 |
| 2022 (9) | 0.50 | -7.1 | 6.6 | -29.18 | 17.95 | 4.48 | 8.91 | 65.0 | 2.38 | -47.08 | 208.98 | 35.53 | 172.42 | 33.14 |
| 2021 (8) | 0.54 | -0.74 | 9.32 | -0.32 | 17.18 | 1.72 | 5.40 | -47.42 | 4.51 | -20.78 | 154.19 | -1.27 | 129.50 | -3.37 |
| 2020 (7) | 0.54 | 9.66 | 9.35 | 18.35 | 16.89 | -28.37 | 10.27 | 142.79 | 5.69 | 339.57 | 156.17 | 6.3 | 134.01 | 10.97 |
| 2019 (6) | 0.49 | -1.76 | 7.9 | 13.67 | 23.58 | -12.54 | 4.23 | -73.58 | 1.29 | 0.86 | 146.92 | -11.89 | 120.76 | -14.07 |
| 2018 (5) | 0.50 | -8.53 | 6.95 | 7.59 | 26.96 | -9.38 | 16.01 | 117.82 | 1.28 | -52.04 | 166.74 | 21.09 | 140.53 | 28.81 |
| 2017 (4) | 0.55 | 9.28 | 6.46 | 7.49 | 29.75 | 16.85 | 7.35 | 44.12 | 2.68 | -68.99 | 137.70 | -21.54 | 109.10 | -23.78 |
| 2016 (3) | 0.50 | 2.5 | 6.01 | -7.54 | 25.46 | -7.28 | 5.10 | -21.05 | 8.63 | 634.19 | 175.51 | 8.68 | 143.13 | 8.98 |
| 2015 (2) | 0.49 | -12.07 | 6.5 | -36.27 | 27.46 | -15.77 | 6.46 | 52.36 | 1.18 | -61.72 | 161.49 | 5.38 | 131.34 | 15.27 |
| 2014 (1) | 0.56 | -2.39 | 10.2 | 108.16 | 32.6 | 0.22 | 4.24 | -78.83 | 3.07 | 0 | 153.25 | -6.78 | 113.94 | -6.45 |
| 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) | 0.41 | -10.55 | -16.61 | 7.1 | -13.1 | 7.58 | 11.82 | -3.82 | -0.76 | 34.78 | 627.06 | 460.93 | 246.65 | 21.65 | 18.03 | 221.79 | 23.29 | 28.63 |
| 23Q3 (19) | 0.46 | -3.46 | -11.64 | 8.17 | 9.66 | -13.73 | 12.29 | 64.09 | -37.65 | 4.78 | -17.06 | 24.85 | 202.75 | 5.3 | 30.26 | 179.89 | 5.41 | 38.36 |
| 23Q2 (18) | 0.48 | -2.91 | -9.26 | 7.45 | 2.48 | -21.0 | 7.49 | 210.79 | -13.91 | 5.77 | -80.26 | -39.96 | 192.54 | -6.35 | 25.46 | 170.65 | -3.92 | 37.26 |
| 23Q1 (17) | 0.49 | -0.54 | -5.03 | 7.27 | 10.15 | -25.36 | 2.41 | -79.76 | 130.39 | 29.22 | 371.33 | 177.91 | 205.60 | -1.62 | 31.53 | 177.62 | 3.02 | 38.09 |
| 22Q4 (16) | 0.50 | -5.22 | -7.1 | 6.6 | -30.31 | -29.18 | 11.91 | -39.57 | 37.53 | 6.20 | 61.83 | -41.04 | 208.98 | 34.26 | 35.53 | 172.42 | 32.61 | 33.14 |
| 22Q3 (15) | 0.52 | -0.85 | -4.89 | 9.47 | 0.42 | -0.21 | 19.71 | 126.55 | 71.24 | 3.83 | -60.12 | -61.9 | 155.65 | 1.42 | 3.61 | 130.02 | 4.58 | 7.78 |
| 22Q2 (14) | 0.53 | 1.61 | 4.34 | 9.43 | -3.18 | 5.84 | 8.70 | 209.71 | 987.76 | 9.61 | -8.65 | -88.07 | 153.47 | -1.82 | -3.34 | 124.33 | -3.34 | -0.93 |
| 22Q1 (13) | 0.52 | -2.71 | 2.72 | 9.74 | 4.51 | 9.32 | -7.93 | -191.57 | -719.53 | 10.52 | 0.0 | -90.5 | 156.31 | 1.37 | -3.86 | 128.63 | -0.67 | -4.08 |
| 21Q4 (12) | 0.54 | -2.97 | -0.74 | 9.32 | -1.79 | -0.32 | 8.66 | -24.76 | -25.86 | 10.52 | 4.57 | 15.37 | 154.19 | 2.64 | -1.27 | 129.50 | 7.35 | -3.37 |
| 21Q3 (11) | 0.55 | 8.77 | 0.36 | 9.49 | 6.51 | -3.65 | 11.51 | 1274.49 | -17.67 | 10.06 | -87.51 | 10.33 | 150.22 | -5.39 | 1.94 | 120.63 | -3.88 | -3.55 |
| 21Q2 (10) | 0.51 | 0.04 | 2.03 | 8.91 | 0.0 | 13.07 | -0.98 | -176.56 | -108.26 | 80.50 | -27.26 | 3925.0 | 158.77 | -2.35 | 7.83 | 125.50 | -6.41 | 0.44 |
| 21Q1 (9) | 0.51 | -5.99 | 6.2 | 8.91 | -4.71 | 13.36 | 1.28 | -89.04 | -66.32 | 110.67 | 1114.21 | 4427.27 | 162.59 | 4.11 | 7.75 | 134.10 | 0.07 | 6.53 |
| 20Q4 (8) | 0.54 | -1.89 | 9.66 | 9.35 | -5.08 | 18.35 | 11.68 | -16.45 | 174.3 | 9.11 | 0.0 | 671.21 | 156.17 | 5.98 | 6.3 | 134.01 | 7.15 | 10.97 |
| 20Q3 (7) | 0.55 | 10.58 | 6.06 | 9.85 | 25.0 | 7.3 | 13.98 | 17.78 | 74.1 | 9.11 | 355.71 | 671.21 | 147.36 | 0.08 | 6.01 | 125.07 | 0.1 | 7.4 |
| 20Q2 (6) | 0.50 | 4.13 | 0.32 | 7.88 | 0.25 | 12.89 | 11.87 | 212.37 | -19.2 | 2.00 | -18.18 | 158.06 | 147.24 | -2.42 | 2.28 | 124.95 | -0.74 | 5.77 |
| 20Q1 (5) | 0.48 | -2.93 | 0.34 | 7.86 | -0.51 | 15.93 | 3.80 | 124.17 | -70.61 | 2.44 | 106.84 | -62.39 | 150.89 | 2.7 | -12.59 | 125.88 | 4.24 | -10.21 |
| 19Q4 (4) | 0.49 | -5.11 | 0.0 | 7.9 | -13.94 | 0.0 | -15.72 | -295.77 | 0.0 | 1.18 | 0.0 | 0.0 | 146.92 | 5.7 | 0.0 | 120.76 | 3.7 | 0.0 |
| 19Q3 (3) | 0.52 | 4.6 | 0.0 | 9.18 | 31.52 | 0.0 | 8.03 | -45.34 | 0.0 | 1.18 | 52.49 | 0.0 | 139.00 | -3.45 | 0.0 | 116.45 | -1.42 | 0.0 |
| 19Q2 (2) | 0.50 | 4.14 | 0.0 | 6.98 | 2.95 | 0.0 | 14.69 | 13.61 | 0.0 | 0.78 | -88.08 | 0.0 | 143.96 | -16.61 | 0.0 | 118.13 | -15.74 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 6.78 | 0.0 | 0.0 | 12.93 | 0.0 | 0.0 | 6.50 | 0.0 | 0.0 | 172.63 | 0.0 | 0.0 | 140.20 | 0.0 | 0.0 |
