- 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) | 0.53 | -14.52 | 353.86 | 11.28 | 936.9 | 5.09 | 18.25 | -7.64 | 2.31 | -18.36 | 79.87 | -11.72 | 49.03 | -13.31 |
| 2022 (9) | 0.62 | 0.08 | 318.0 | -17.05 | 891.51 | 4.49 | 19.76 | 13.82 | 2.82 | -8.18 | 90.47 | 15.44 | 56.56 | 20.7 |
| 2021 (8) | 0.62 | 2.8 | 383.36 | -5.35 | 853.2 | 7.32 | 17.36 | 10.71 | 3.08 | -35.33 | 78.37 | -31.21 | 46.86 | -32.69 |
| 2020 (7) | 0.61 | 28.03 | 405.02 | 423.01 | 795.01 | -5.2 | 15.68 | -30.12 | 4.76 | 844.23 | 113.92 | -7.5 | 69.62 | -11.54 |
| 2019 (6) | 0.47 | 13.82 | 77.44 | 5.53 | 838.66 | -3.2 | 22.44 | -22.06 | 0.50 | 575.06 | 123.16 | 31.81 | 78.70 | 48.29 |
| 2018 (5) | 0.42 | -11.3 | 73.38 | -58.69 | 866.35 | -5.9 | 28.79 | -2.41 | 0.07 | -89.34 | 93.44 | 8.05 | 53.07 | -8.64 |
| 2017 (4) | 0.47 | 2.02 | 177.63 | -32.31 | 920.7 | -2.41 | 29.50 | -8.41 | 0.70 | -43.24 | 86.48 | 0.89 | 58.09 | -7.68 |
| 2016 (3) | 0.46 | -1.98 | 262.42 | 14.41 | 943.44 | -3.03 | 32.21 | -0.86 | 1.23 | -30.87 | 85.72 | -45.81 | 62.92 | -46.43 |
| 2015 (2) | 0.47 | 15.74 | 229.37 | 358.46 | 972.93 | 3.31 | 32.49 | -21.69 | 1.78 | 399.63 | 158.18 | 72.4 | 117.46 | 84.02 |
| 2014 (1) | 0.41 | 5.99 | 50.03 | 106.39 | 941.76 | 5.02 | 41.49 | -66.63 | 0.36 | 0 | 91.75 | 7.34 | 63.83 | 18.16 |
| 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) | 0.53 | -14.75 | -14.52 | 353.86 | 31.62 | 11.28 | 15.92 | -15.0 | -12.58 | 9.09 | 80.47 | -14.67 | 79.87 | 10.82 | -11.72 | 49.03 | 12.3 | -13.31 |
| 23Q3 (19) | 0.63 | -2.16 | -1.73 | 268.84 | 25.93 | -19.74 | 18.73 | -5.55 | -5.45 | 5.04 | 21.3 | -24.51 | 72.07 | 28.49 | 13.84 | 43.66 | 24.53 | 12.64 |
| 23Q2 (18) | 0.64 | 6.41 | -1.68 | 213.48 | -17.53 | -30.59 | 19.83 | 3.55 | -3.32 | 4.15 | -17.35 | -58.74 | 56.09 | -24.73 | -8.38 | 35.06 | -21.46 | -5.04 |
| 23Q1 (17) | 0.60 | -3.69 | -1.59 | 258.85 | -18.6 | -19.66 | 19.15 | 5.16 | -8.46 | 5.02 | -52.84 | -42.66 | 74.52 | -17.63 | 0.23 | 44.64 | -21.07 | -1.89 |
| 22Q4 (16) | 0.62 | -1.99 | 0.08 | 318.0 | -5.06 | -17.05 | 18.21 | -8.08 | 7.18 | 10.65 | 59.64 | -25.09 | 90.47 | 42.9 | 15.44 | 56.56 | 45.92 | 20.7 |
| 22Q3 (15) | 0.64 | -2.11 | -0.66 | 334.96 | 8.91 | -20.04 | 19.81 | -3.41 | -18.78 | 6.67 | -33.7 | -5.14 | 63.31 | 3.41 | -5.49 | 38.76 | 4.98 | -2.81 |
| 22Q2 (14) | 0.65 | 6.5 | 0.32 | 307.56 | -4.54 | -33.44 | 20.51 | -1.96 | 38.3 | 10.06 | 14.86 | -44.57 | 61.22 | -17.66 | -7.73 | 36.92 | -18.86 | -12.97 |
| 22Q1 (13) | 0.61 | -2.05 | 3.81 | 322.18 | -15.96 | -22.03 | 20.92 | 23.13 | 55.19 | 8.76 | -38.38 | -38.78 | 74.35 | -5.13 | 18.09 | 45.50 | -2.9 | 19.74 |
| 21Q4 (12) | 0.62 | -2.71 | 2.8 | 383.36 | -8.49 | -5.35 | 16.99 | -30.34 | 26.98 | 14.22 | 102.18 | -32.55 | 78.37 | 16.99 | -31.21 | 46.86 | 17.5 | -32.69 |
| 21Q3 (11) | 0.64 | -1.14 | 5.43 | 418.91 | -9.34 | 6.92 | 24.39 | 64.46 | 63.14 | 7.03 | -61.26 | -43.35 | 66.99 | 0.96 | 4.36 | 39.88 | -5.99 | 6.15 |
| 21Q2 (10) | 0.65 | 10.2 | 1.19 | 462.07 | 11.83 | 11.83 | 14.83 | 10.01 | -8.06 | 18.15 | 26.85 | 0.74 | 66.35 | 5.38 | -36.02 | 42.42 | 11.63 | -44.18 |
| 21Q1 (9) | 0.59 | -3.0 | 2.62 | 413.2 | 2.02 | 13.68 | 13.48 | 0.75 | -27.88 | 14.31 | -32.11 | 93.11 | 62.96 | -44.73 | 7.88 | 38.00 | -45.42 | 6.23 |
| 20Q4 (8) | 0.61 | -0.23 | 28.03 | 405.02 | 3.37 | 423.01 | 13.38 | -10.5 | -34.57 | 21.08 | 69.79 | 922.33 | 113.92 | 77.47 | -7.5 | 69.62 | 85.31 | -11.54 |
| 20Q3 (7) | 0.61 | -5.12 | 25.24 | 391.8 | -5.18 | 344.27 | 14.95 | -7.32 | -40.13 | 12.41 | -31.11 | 5349.96 | 64.19 | -38.11 | -23.49 | 37.57 | -50.57 | -23.54 |
| 20Q2 (6) | 0.64 | 11.76 | 22.43 | 413.2 | 13.68 | 386.92 | 16.13 | -13.7 | -14.25 | 18.02 | 143.16 | 2138.56 | 103.71 | 77.71 | 25.0 | 76.00 | 112.47 | 29.45 |
| 20Q1 (5) | 0.57 | 21.03 | 33.73 | 363.48 | 369.37 | 772.91 | 18.69 | -8.61 | -31.61 | 7.41 | 259.42 | 0 | 58.36 | -52.61 | -37.48 | 35.77 | -54.55 | -39.57 |
| 19Q4 (4) | 0.47 | -2.41 | 0.0 | 77.44 | -12.19 | 0.0 | 20.45 | -18.1 | 0.0 | 2.06 | 805.15 | 0.0 | 123.16 | 46.79 | 0.0 | 78.70 | 60.15 | 0.0 |
| 19Q3 (3) | 0.49 | -7.24 | 0.0 | 88.19 | 3.92 | 0.0 | 24.97 | 32.75 | 0.0 | 0.23 | -71.7 | 0.0 | 83.90 | 1.12 | 0.0 | 49.14 | -16.3 | 0.0 |
| 19Q2 (2) | 0.52 | 22.07 | 0.0 | 84.86 | 103.79 | 0.0 | 18.81 | -31.17 | 0.0 | 0.80 | 0 | 0.0 | 82.97 | -11.12 | 0.0 | 58.71 | -0.81 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 41.64 | 0.0 | 0.0 | 27.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 93.35 | 0.0 | 0.0 | 59.19 | 0.0 | 0.0 |
