- 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) | 0.55 | 0.04 | 20.92 | 17.53 | 69.6 | -3.6 | 31.58 | -51.99 | 1.60 | 11.14 | 100.91 | 5.46 | 46.99 | 5.48 |
| 2022 (9) | 0.55 | -0.66 | 17.8 | 21.17 | 72.2 | 11.18 | 65.78 | -30.83 | 1.44 | -11.35 | 95.69 | -5.92 | 44.55 | -30.28 |
| 2021 (8) | 0.56 | -1.03 | 14.69 | 15.04 | 64.94 | 2.51 | 95.10 | -5.18 | 1.62 | 38.94 | 101.71 | 11.12 | 63.90 | 10.82 |
| 2020 (7) | 0.56 | 4.21 | 12.77 | 63.93 | 63.35 | -23.43 | 100.30 | -9.18 | 1.17 | 31.25 | 91.53 | -3.29 | 57.66 | -27.54 |
| 2019 (6) | 0.54 | 1.46 | 7.79 | -12.18 | 82.74 | 14.19 | 110.44 | 15.49 | 0.89 | 54.21 | 94.64 | 17.23 | 79.58 | 15.97 |
| 2018 (5) | 0.53 | 0.17 | 8.87 | 4.11 | 72.46 | 20.63 | 95.63 | 24.86 | 0.58 | -39.31 | 80.73 | 7.43 | 68.62 | 12.81 |
| 2017 (4) | 0.53 | 3.52 | 8.52 | 12.55 | 60.07 | 21.82 | 76.59 | 55.17 | 0.95 | 84.76 | 75.15 | 8.54 | 60.83 | 11.15 |
| 2016 (3) | 0.51 | 0.96 | 7.57 | 3.13 | 49.31 | -7.92 | 49.36 | -18.35 | 0.52 | -27.97 | 69.24 | -5.25 | 54.73 | -4.0 |
| 2015 (2) | 0.51 | -0.02 | 7.34 | 19.74 | 53.55 | -10.81 | 60.45 | 4.49 | 0.71 | -8.53 | 73.08 | -19.02 | 57.01 | -17.86 |
| 2014 (1) | 0.51 | -3.85 | 6.13 | -10.12 | 60.04 | 6.3 | 57.85 | 51.56 | 0.78 | 0 | 90.25 | 4.24 | 69.41 | 1.27 |
| 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) | 0.55 | 0.36 | 0.04 | 20.92 | 8.28 | 17.53 | 36.60 | 45.58 | -32.21 | 4.87 | -21.45 | -1.16 | 100.91 | 8.52 | 5.46 | 46.99 | 11.72 | 5.48 |
| 23Q3 (19) | 0.55 | -0.36 | 1.15 | 19.32 | 3.21 | 25.86 | 25.14 | -30.01 | -60.76 | 6.19 | 27.92 | 10.05 | 92.99 | 2.47 | -1.39 | 42.06 | 8.71 | -13.62 |
| 23Q2 (18) | 0.55 | -5.36 | 1.78 | 18.72 | 0.48 | 41.28 | 35.92 | 29.07 | -59.95 | 4.84 | -35.21 | 1.15 | 90.75 | 2.44 | -5.5 | 38.69 | -10.11 | -27.15 |
| 23Q1 (17) | 0.59 | 5.7 | 3.41 | 18.63 | 4.66 | 34.13 | 27.83 | -48.45 | -57.56 | 7.47 | 51.82 | 4.28 | 88.59 | -7.42 | -9.44 | 43.04 | -3.39 | -27.97 |
| 22Q4 (16) | 0.55 | 1.48 | -0.66 | 17.8 | 15.96 | 21.17 | 53.99 | -15.73 | -35.6 | 4.92 | -12.55 | -19.21 | 95.69 | 1.47 | -5.92 | 44.55 | -8.5 | -30.28 |
| 22Q3 (15) | 0.55 | 0.26 | -2.01 | 15.35 | 15.85 | 10.11 | 64.07 | -28.56 | -40.73 | 5.63 | 17.58 | 43.59 | 94.30 | -1.8 | 1.27 | 48.69 | -8.32 | -14.43 |
| 22Q2 (14) | 0.54 | -3.85 | -3.63 | 13.25 | -4.61 | -2.5 | 89.68 | 36.75 | -8.09 | 4.79 | -33.2 | 16.25 | 96.03 | -1.83 | 4.57 | 53.11 | -11.11 | -4.43 |
| 22Q1 (13) | 0.57 | 1.54 | -0.18 | 13.89 | -5.45 | 6.93 | 65.58 | -21.77 | -30.51 | 7.17 | 17.62 | 31.82 | 97.82 | -3.82 | 4.96 | 59.75 | -6.49 | 7.37 |
| 21Q4 (12) | 0.56 | 0.11 | -1.03 | 14.69 | 5.38 | 15.04 | 83.83 | -22.44 | -10.02 | 6.09 | 55.43 | 47.59 | 101.71 | 9.22 | 11.12 | 63.90 | 12.3 | 10.82 |
| 21Q3 (11) | 0.56 | -1.4 | 2.97 | 13.94 | 2.58 | 44.91 | 108.09 | 10.78 | 23.07 | 3.92 | -4.81 | 5.23 | 93.12 | 1.4 | 9.4 | 56.90 | 2.39 | -2.38 |
| 21Q2 (10) | 0.57 | -0.41 | 5.9 | 13.59 | 4.62 | 62.56 | 97.57 | 3.38 | -26.42 | 4.12 | -24.26 | 64.17 | 91.83 | -1.47 | 10.2 | 55.57 | -0.14 | -16.49 |
| 21Q1 (9) | 0.57 | 0.67 | 6.19 | 12.99 | 1.72 | 75.07 | 94.38 | 1.3 | -9.08 | 5.44 | 31.69 | 52.96 | 93.20 | 1.82 | 0.34 | 55.65 | -3.49 | -27.6 |
| 20Q4 (8) | 0.56 | 4.16 | 4.21 | 12.77 | 32.74 | 63.93 | 93.17 | 6.08 | -39.16 | 4.13 | 10.83 | 33.77 | 91.53 | 7.53 | -3.29 | 57.66 | -1.08 | -27.54 |
| 20Q3 (7) | 0.54 | 1.4 | -1.87 | 9.62 | 15.07 | 16.32 | 87.83 | -33.77 | -14.15 | 3.73 | 48.5 | 116.29 | 85.12 | 2.15 | 0.59 | 58.29 | -12.4 | -17.33 |
| 20Q2 (6) | 0.53 | -0.13 | -6.84 | 8.36 | 12.67 | 2.58 | 132.61 | 27.76 | 12.91 | 2.51 | -29.43 | 98.89 | 83.33 | -10.28 | 1.93 | 66.54 | -13.43 | -2.33 |
| 20Q1 (5) | 0.53 | -1.2 | -2.5 | 7.42 | -4.75 | -17.56 | 103.80 | -32.22 | 28.93 | 3.55 | 15.17 | 87.65 | 92.88 | -1.86 | 9.23 | 76.86 | -3.42 | 5.85 |
| 19Q4 (4) | 0.54 | -1.92 | 0.0 | 7.79 | -5.8 | 0.0 | 153.14 | 49.68 | 0.0 | 3.09 | 79.2 | 0.0 | 94.64 | 11.84 | 0.0 | 79.58 | 12.86 | 0.0 |
| 19Q3 (3) | 0.55 | -3.73 | 0.0 | 8.27 | 1.47 | 0.0 | 102.31 | -12.89 | 0.0 | 1.72 | 36.55 | 0.0 | 84.62 | 3.51 | 0.0 | 70.51 | 3.49 | 0.0 |
| 19Q2 (2) | 0.57 | 4.52 | 0.0 | 8.15 | -9.44 | 0.0 | 117.45 | 45.88 | 0.0 | 1.26 | -33.41 | 0.0 | 81.75 | -3.86 | 0.0 | 68.13 | -6.17 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 9.0 | 0.0 | 0.0 | 80.51 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 85.03 | 0.0 | 0.0 | 72.61 | 0.0 | 0.0 |
