- 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) | 0.25 | -25.31 | 0.79 | -86.38 | 47.87 | 15.02 | 218.21 | 37.24 | 0.07 | -42.85 | 376.65 | 51.82 | 248.19 | 67.2 |
| 2022 (9) | 0.34 | -0.3 | 5.8 | 11.11 | 41.62 | 7.82 | 159.00 | 9.8 | 0.12 | -27.88 | 248.09 | 0.49 | 148.44 | -6.41 |
| 2021 (8) | 0.34 | 9.49 | 5.22 | 15.23 | 38.6 | 34.26 | 144.81 | 49.1 | 0.17 | -76.85 | 246.88 | -27.17 | 158.61 | -25.48 |
| 2020 (7) | 0.31 | 5.89 | 4.53 | 2.03 | 28.75 | -4.71 | 97.12 | -44.25 | 0.73 | 1.62 | 338.97 | -8.35 | 212.83 | -5.3 |
| 2019 (6) | 0.29 | 15.42 | 4.44 | 344.0 | 30.17 | -6.07 | 174.21 | -86.18 | 0.72 | 249.43 | 369.85 | -16.79 | 224.74 | -14.47 |
| 2018 (5) | 0.25 | -5.16 | 1.0 | -31.51 | 32.12 | 0.78 | 1260.82 | 55.86 | 0.21 | 0 | 444.47 | 22.83 | 262.77 | 14.12 |
| 2017 (4) | 0.27 | 2.39 | 1.46 | 21.67 | 31.87 | 7.45 | 808.94 | 224.07 | 0.00 | 0 | 361.87 | -5.23 | 230.26 | -5.24 |
| 2016 (3) | 0.26 | -10.16 | 1.2 | -43.66 | 29.66 | 6.23 | 249.62 | 42.44 | 0.00 | 0 | 381.85 | -10.05 | 243.00 | -6.87 |
| 2015 (2) | 0.29 | -7.71 | 2.13 | 25.29 | 27.92 | -3.86 | 175.25 | -69.46 | 0.18 | -32.3 | 424.52 | 3.06 | 260.92 | 1.1 |
| 2014 (1) | 0.31 | 10.85 | 1.7 | 188.14 | 29.04 | 14.51 | 573.82 | -1.01 | 0.27 | 0 | 411.92 | -4.45 | 258.08 | -11.83 |
| 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) | 0.25 | -10.72 | -25.31 | 0.79 | -74.68 | -86.38 | 262.55 | -11.85 | 168.73 | 0.35 | 42.2 | -21.83 | 376.65 | 16.76 | 51.82 | 248.19 | 22.67 | 67.2 |
| 23Q3 (19) | 0.28 | -17.58 | -16.47 | 3.12 | 45.12 | -49.1 | 297.84 | 23.11 | 33.57 | 0.24 | -7.68 | -38.11 | 322.59 | 32.16 | 27.59 | 202.32 | 34.36 | 37.6 |
| 23Q2 (18) | 0.34 | 20.3 | -5.88 | 2.15 | -41.42 | -14.0 | 241.93 | 81.41 | 9.25 | 0.26 | -26.63 | -61.45 | 244.09 | -22.85 | 9.11 | 150.58 | -18.92 | 14.51 |
| 23Q1 (17) | 0.28 | -15.63 | -0.98 | 3.67 | -36.72 | 15.05 | 133.36 | 36.5 | -26.44 | 0.36 | -18.84 | -43.11 | 316.40 | 27.53 | 2.3 | 185.71 | 25.11 | -1.3 |
| 22Q4 (16) | 0.34 | -0.15 | -0.3 | 5.8 | -5.38 | 11.11 | 97.70 | -56.19 | 6.6 | 0.44 | 12.58 | -46.84 | 248.09 | -1.88 | 0.49 | 148.44 | 0.95 | -6.41 |
| 22Q3 (15) | 0.34 | -7.13 | 0.54 | 6.13 | 145.2 | 21.39 | 222.99 | 0.7 | 34.26 | 0.39 | -42.49 | -77.97 | 252.84 | 13.02 | -14.98 | 147.04 | 11.82 | -19.79 |
| 22Q2 (14) | 0.36 | 26.56 | 25.82 | 2.5 | -21.63 | -25.82 | 221.44 | 22.15 | 21.18 | 0.69 | 8.28 | -59.48 | 223.71 | -27.67 | -43.46 | 131.50 | -30.11 | -48.81 |
| 22Q1 (13) | 0.29 | -15.05 | -1.68 | 3.19 | -38.89 | -20.45 | 181.29 | 97.81 | 11.26 | 0.63 | -24.17 | -71.33 | 309.30 | 25.28 | -19.36 | 188.16 | 18.63 | -23.23 |
| 21Q4 (12) | 0.34 | 0.69 | 9.49 | 5.22 | 3.37 | 15.23 | 91.65 | -44.82 | -1.21 | 0.83 | -53.34 | -66.72 | 246.88 | -16.98 | -27.17 | 158.61 | -13.47 | -25.48 |
| 21Q3 (11) | 0.33 | 16.23 | 5.02 | 5.05 | 49.85 | -10.78 | 166.09 | -9.11 | 48.61 | 1.79 | 5.75 | -32.83 | 297.38 | -24.84 | -6.77 | 183.31 | -28.64 | -6.76 |
| 21Q2 (10) | 0.29 | -1.1 | -14.68 | 3.37 | -15.96 | 13.09 | 182.74 | 12.15 | 42.23 | 1.69 | -23.38 | -31.86 | 395.67 | 3.15 | 40.92 | 256.87 | 4.81 | 50.16 |
| 21Q1 (9) | 0.29 | -5.4 | 8.26 | 4.01 | -11.48 | 0.0 | 162.94 | 75.64 | 192.22 | 2.21 | -11.99 | -61.17 | 383.57 | 13.16 | -13.13 | 245.08 | 15.15 | -5.25 |
| 20Q4 (8) | 0.31 | -3.42 | 5.89 | 4.53 | -19.96 | 4.62 | 92.77 | -16.99 | 151.89 | 2.51 | -5.81 | -24.65 | 338.97 | 6.27 | -8.35 | 212.83 | 8.26 | -5.3 |
| 20Q3 (7) | 0.32 | -5.57 | -3.78 | 5.66 | 89.93 | -9.73 | 111.76 | -13.01 | 29.58 | 2.66 | 7.28 | -14.51 | 318.98 | 13.61 | 4.86 | 196.60 | 14.93 | 6.37 |
| 20Q2 (6) | 0.34 | 25.48 | -3.1 | 2.98 | -25.69 | -14.86 | 128.48 | 130.42 | -4.97 | 2.48 | -56.34 | 7.12 | 280.77 | -36.41 | 1.79 | 171.06 | -33.87 | 0.9 |
| 20Q1 (5) | 0.27 | -7.47 | -5.19 | 4.01 | -7.39 | 7.51 | 55.76 | 131.19 | -55.3 | 5.69 | 70.78 | 82.64 | 441.53 | 19.38 | 4.37 | 258.66 | 15.09 | 2.12 |
| 19Q4 (4) | 0.29 | -12.24 | 0.0 | 4.33 | -30.94 | 0.0 | -178.79 | -307.29 | 0.0 | 3.33 | 6.86 | 0.0 | 369.85 | 21.59 | 0.0 | 224.74 | 21.6 | 0.0 |
| 19Q3 (3) | 0.33 | -4.91 | 0.0 | 6.27 | 79.14 | 0.0 | 86.25 | -36.21 | 0.0 | 3.12 | 34.43 | 0.0 | 304.19 | 10.28 | 0.0 | 184.82 | 9.01 | 0.0 |
| 19Q2 (2) | 0.35 | 22.79 | 0.0 | 3.5 | -6.17 | 0.0 | 135.20 | 8.38 | 0.0 | 2.32 | -25.55 | 0.0 | 275.84 | -34.8 | 0.0 | 169.54 | -33.06 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 3.73 | 0.0 | 0.0 | 124.75 | 0.0 | 0.0 | 3.11 | 0.0 | 0.0 | 423.05 | 0.0 | 0.0 | 253.29 | 0.0 | 0.0 |
