- 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) | 0.67 | 3.59 | 17.21 | 6.56 | 38.61 | -16.16 | 2.00 | -74.06 | 63.71 | 1015.7 | 200.54 | 3.43 | 110.60 | -7.32 |
| 2022 (9) | 0.65 | -1.07 | 16.15 | -0.31 | 46.05 | 6.38 | 7.71 | -42.12 | 5.71 | -28.16 | 193.89 | 13.68 | 119.33 | 24.06 |
| 2021 (8) | 0.66 | 2.5 | 16.2 | 13.37 | 43.29 | 41.33 | 13.32 | 476.62 | 7.95 | -86.37 | 170.56 | 0.41 | 96.19 | -2.79 |
| 2020 (7) | 0.64 | 5.12 | 14.29 | -20.43 | 30.63 | -7.46 | 2.31 | -5.71 | 58.33 | 9.92 | 169.86 | 3.08 | 98.95 | 23.26 |
| 2019 (6) | 0.61 | 6.07 | 17.96 | 38.05 | 33.1 | -4.53 | 2.45 | -81.81 | 53.07 | 1017.19 | 164.79 | -10.0 | 80.28 | -14.71 |
| 2018 (5) | 0.57 | 6.13 | 13.01 | 61.01 | 34.67 | 2.3 | 13.47 | -33.74 | 4.75 | 675.99 | 183.09 | 0.97 | 94.13 | -26.92 |
| 2017 (4) | 0.54 | -4.28 | 8.08 | -6.48 | 33.89 | 19.16 | 20.33 | 105.15 | 0.61 | -49.83 | 181.33 | 0.2 | 128.80 | 0.2 |
| 2016 (3) | 0.57 | 4.2 | 8.64 | -11.48 | 28.44 | 1.64 | 9.91 | 190.62 | 1.22 | -93.34 | 180.97 | -27.93 | 128.54 | -17.71 |
| 2015 (2) | 0.54 | -3.86 | 9.76 | -13.17 | 27.98 | -6.14 | 3.41 | -53.16 | 18.33 | 2537.43 | 251.09 | 73.38 | 156.21 | 100.32 |
| 2014 (1) | 0.56 | -0.88 | 11.24 | -8.91 | 29.81 | 11.07 | 7.28 | 91.08 | 0.70 | 0 | 144.82 | -20.48 | 77.98 | -23.52 |
| 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) | 0.67 | 0.61 | 3.59 | 17.21 | -3.53 | 6.56 | 3.15 | 1650.0 | -36.62 | 89.20 | -26.42 | 204.54 | 200.54 | 19.4 | 3.43 | 110.60 | 11.97 | -7.32 |
| 23Q3 (19) | 0.67 | 0.8 | 0.8 | 17.84 | 8.19 | 7.73 | 0.18 | -93.92 | -96.93 | 121.22 | 0.0 | 394.78 | 167.95 | -14.2 | -4.77 | 98.78 | -13.53 | -6.82 |
| 23Q2 (18) | 0.66 | 1.83 | -0.51 | 16.49 | 1.54 | -11.77 | 2.96 | 53.37 | -77.63 | 121.22 | -40.11 | 586.59 | 195.74 | -0.81 | 18.48 | 114.23 | 1.48 | 16.0 |
| 23Q1 (17) | 0.65 | 0.31 | -1.54 | 16.24 | 0.56 | -6.4 | 1.93 | -61.17 | -81.6 | 202.40 | 591.01 | 579.19 | 197.34 | 1.78 | 17.2 | 112.56 | -5.67 | 21.29 |
| 22Q4 (16) | 0.65 | -2.09 | -1.07 | 16.15 | -2.48 | -0.31 | 4.97 | -15.33 | -46.62 | 29.29 | 19.55 | -37.55 | 193.89 | 9.94 | 13.68 | 119.33 | 12.56 | 24.06 |
| 22Q3 (15) | 0.66 | -0.51 | 2.69 | 16.56 | -11.4 | 6.43 | 5.87 | -55.63 | -62.01 | 24.50 | 38.77 | 10.98 | 176.36 | 6.75 | 2.56 | 106.01 | 7.66 | 10.29 |
| 22Q2 (14) | 0.67 | 0.77 | 4.64 | 18.69 | 7.72 | 24.68 | 13.23 | 26.12 | -11.8 | 17.66 | -40.75 | -17.5 | 165.21 | -1.88 | -3.35 | 98.47 | 6.11 | 8.19 |
| 22Q1 (13) | 0.66 | 0.79 | 2.86 | 17.35 | 7.1 | 14.6 | 10.49 | 12.67 | -27.9 | 29.80 | -36.46 | 1.24 | 168.38 | -1.28 | 3.26 | 92.80 | -3.52 | -0.38 |
| 21Q4 (12) | 0.66 | 1.62 | 2.5 | 16.2 | 4.11 | 13.37 | 9.31 | -39.74 | 35.12 | 46.90 | 112.44 | 20.6 | 170.56 | -0.81 | 0.41 | 96.19 | 0.07 | -2.79 |
| 21Q3 (11) | 0.65 | 1.38 | 2.85 | 15.56 | 3.8 | 2.5 | 15.45 | 3.0 | 6.11 | 22.08 | 3.16 | 69.6 | 171.96 | 0.6 | -8.57 | 96.12 | 5.6 | -15.31 |
| 21Q2 (10) | 0.64 | -0.95 | 2.13 | 14.99 | -0.99 | 1.28 | 15.00 | 3.09 | 837.5 | 21.40 | -27.3 | -67.74 | 170.93 | 4.82 | -16.24 | 91.02 | -2.29 | -12.9 |
| 21Q1 (9) | 0.64 | 0.44 | 4.13 | 15.14 | 5.95 | -17.63 | 14.55 | 111.18 | 211.84 | 29.43 | -24.31 | -55.63 | 163.07 | -4.0 | -2.97 | 93.15 | -5.86 | 11.54 |
| 20Q4 (8) | 0.64 | 1.97 | 5.12 | 14.29 | -5.86 | -20.43 | 6.89 | -52.68 | -3.64 | 38.89 | 198.76 | -41.37 | 169.86 | -9.68 | 2.43 | 98.95 | -12.81 | 23.26 |
| 20Q3 (7) | 0.63 | 0.67 | 4.3 | 15.18 | 2.57 | -15.53 | 14.56 | 810.0 | 1513.59 | 13.02 | -80.38 | -97.15 | 188.07 | -7.84 | 6.66 | 113.49 | 8.6 | 29.19 |
| 20Q2 (6) | 0.62 | 0.99 | 4.47 | 14.8 | -19.48 | -11.0 | 1.60 | 112.3 | 4.58 | 66.33 | 0.0 | -85.49 | 204.08 | 21.43 | 33.13 | 104.50 | 25.13 | 29.86 |
| 20Q1 (5) | 0.62 | 1.39 | 8.59 | 18.38 | 2.34 | 27.64 | -13.01 | -281.96 | -354.6 | 66.33 | 0.0 | 144.08 | 168.06 | 1.34 | -8.33 | 83.51 | 4.02 | -12.5 |
| 19Q4 (4) | 0.61 | 1.18 | 0.0 | 17.96 | -0.06 | 0.0 | 7.15 | 794.17 | 0.0 | 66.33 | -85.49 | 0.0 | 165.83 | -5.95 | 0.0 | 80.28 | -8.62 | 0.0 |
| 19Q3 (3) | 0.60 | 0.84 | 0.0 | 17.97 | 8.06 | 0.0 | -1.03 | -167.32 | 0.0 | 457.00 | 0.0 | 0.0 | 176.32 | 15.02 | 0.0 | 87.85 | 9.17 | 0.0 |
| 19Q2 (2) | 0.60 | 4.97 | 0.0 | 16.63 | 15.49 | 0.0 | 1.53 | -70.06 | 0.0 | 457.00 | 1581.6 | 0.0 | 153.29 | -16.39 | 0.0 | 80.47 | -15.69 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 14.4 | 0.0 | 0.0 | 5.11 | 0.0 | 0.0 | 27.18 | 0.0 | 0.0 | 183.33 | 0.0 | 0.0 | 95.44 | 0.0 | 0.0 |
