- 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 | -7.26 | 39.08 | -15.76 | 145.44 | -4.78 | 7.56 | -12.9 | 3.55 | -8.43 | 155.43 | 7.89 | 88.23 | 7.44 |
| 2022 (9) | 0.59 | 2.97 | 46.39 | 9.57 | 152.74 | 16.56 | 8.68 | -64.63 | 3.87 | 87.63 | 144.06 | 7.92 | 82.12 | 2.46 |
| 2021 (8) | 0.57 | 11.67 | 42.34 | 32.94 | 131.04 | 28.31 | 24.54 | 18.95 | 2.06 | -1.14 | 133.49 | -7.31 | 80.15 | -19.22 |
| 2020 (7) | 0.51 | -2.63 | 31.85 | -1.61 | 102.13 | -4.08 | 20.63 | 36.62 | 2.09 | -36.12 | 144.02 | -20.03 | 99.22 | -19.48 |
| 2019 (6) | 0.53 | 20.27 | 32.37 | 52.62 | 106.47 | -5.31 | 15.10 | -2.08 | 3.27 | 11.41 | 180.10 | -19.98 | 123.22 | -19.53 |
| 2018 (5) | 0.44 | -8.72 | 21.21 | -16.5 | 112.44 | 4.53 | 15.42 | -11.43 | 2.93 | 11.99 | 225.08 | 23.0 | 153.12 | 85.31 |
| 2017 (4) | 0.48 | 7.55 | 25.4 | 19.98 | 107.57 | -1.48 | 17.41 | -12.95 | 2.62 | 22.39 | 182.99 | -16.95 | 82.63 | -23.16 |
| 2016 (3) | 0.45 | -6.1 | 21.17 | -11.98 | 109.19 | 0.32 | 20.00 | -0.84 | 2.14 | -8.83 | 220.33 | -16.99 | 107.53 | -19.5 |
| 2015 (2) | 0.48 | -11.95 | 24.05 | -18.97 | 108.84 | -12.28 | 20.17 | 765.67 | 2.35 | -92.9 | 265.43 | 44.26 | 133.57 | 32.2 |
| 2014 (1) | 0.54 | -4.7 | 29.68 | -2.43 | 124.07 | -12.68 | 2.33 | -11.74 | 33.04 | 0 | 184.00 | 36.01 | 101.04 | 30.01 |
| 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 | 4.08 | -7.26 | 39.08 | 15.9 | -15.76 | 11.00 | -3.42 | 525.0 | 9.81 | 21.48 | -80.77 | 155.43 | 5.12 | 7.89 | 88.23 | -14.92 | 7.44 |
| 23Q3 (19) | 0.53 | -8.89 | -9.77 | 33.72 | -12.94 | -27.12 | 11.39 | 212.05 | 2333.33 | 8.08 | -74.96 | 3.33 | 147.86 | 4.36 | 11.94 | 103.70 | 18.5 | 45.32 |
| 23Q2 (18) | 0.58 | 7.22 | -3.87 | 38.73 | 3.28 | -12.99 | 3.65 | -24.27 | -76.16 | 32.25 | 55.16 | 312.6 | 141.68 | -10.31 | 5.99 | 87.51 | -10.59 | 19.53 |
| 23Q1 (17) | 0.54 | -8.78 | 3.31 | 37.5 | -19.16 | 4.95 | 4.82 | 173.86 | -86.69 | 20.78 | -59.27 | 430.62 | 157.96 | 9.65 | 12.97 | 97.87 | 19.18 | 27.83 |
| 22Q4 (16) | 0.59 | 1.27 | 2.97 | 46.39 | 0.26 | 9.57 | 1.76 | 445.1 | -92.18 | 51.04 | 552.94 | 571.38 | 144.06 | 9.06 | 7.92 | 82.12 | 15.08 | 2.46 |
| 22Q3 (15) | 0.58 | -2.94 | 7.66 | 46.27 | 3.95 | 26.25 | -0.51 | -103.33 | -106.18 | 7.82 | 0.0 | -69.16 | 132.09 | -1.18 | 0.19 | 71.36 | -2.53 | -16.07 |
| 22Q2 (14) | 0.60 | 15.23 | 11.74 | 44.51 | 24.57 | 17.04 | 15.31 | -57.73 | -38.39 | 7.82 | 99.55 | -6.75 | 133.67 | -4.41 | -5.12 | 73.21 | -4.38 | -8.82 |
| 22Q1 (13) | 0.52 | -9.08 | 7.02 | 35.73 | -15.61 | 19.42 | 36.22 | 60.83 | -22.49 | 3.92 | -48.47 | -9.95 | 139.83 | 4.75 | -10.85 | 76.56 | -4.48 | -28.46 |
| 21Q4 (12) | 0.57 | 5.87 | 11.67 | 42.34 | 15.53 | 32.94 | 22.52 | 172.97 | -32.6 | 7.60 | -70.01 | 43.32 | 133.49 | 1.25 | -7.31 | 80.15 | -5.73 | -19.22 |
| 21Q3 (11) | 0.54 | 0.74 | 4.26 | 36.65 | -3.63 | 15.54 | 8.25 | -66.8 | -67.37 | 25.34 | 202.36 | 340.33 | 131.84 | -6.42 | 1.65 | 85.02 | 5.89 | -0.56 |
| 21Q2 (10) | 0.54 | 10.36 | 0.54 | 38.03 | 27.11 | 27.62 | 24.85 | -46.82 | 64.13 | 8.38 | 92.7 | -34.34 | 140.89 | -10.17 | -0.56 | 80.29 | -24.98 | -12.87 |
| 21Q1 (9) | 0.49 | -5.13 | -4.16 | 29.92 | -6.06 | 2.05 | 46.73 | 39.87 | 269.99 | 4.35 | -17.99 | -60.08 | 156.84 | 8.9 | -5.78 | 107.02 | 7.86 | -3.72 |
| 20Q4 (8) | 0.51 | -1.15 | -2.63 | 31.85 | 0.41 | -1.61 | 33.41 | 32.16 | 119.8 | 5.30 | -7.85 | -54.04 | 144.02 | 11.04 | -20.03 | 99.22 | 16.05 | -19.48 |
| 20Q3 (7) | 0.52 | -2.85 | -7.61 | 31.72 | 6.44 | -14.22 | 25.28 | 66.97 | 86.43 | 5.76 | -54.91 | -55.43 | 129.70 | -8.46 | -23.4 | 85.50 | -7.22 | -25.0 |
| 20Q2 (6) | 0.54 | 5.2 | 1.57 | 29.8 | 1.64 | 7.58 | 15.14 | 19.87 | -5.37 | 12.77 | 17.14 | -10.82 | 141.69 | -14.89 | -23.83 | 92.15 | -17.1 | -27.81 |
| 20Q1 (5) | 0.51 | -3.61 | 11.58 | 29.32 | -9.42 | 30.95 | 12.63 | -16.91 | -22.8 | 10.90 | -5.58 | -20.78 | 166.47 | -7.57 | -32.48 | 111.16 | -9.79 | -34.27 |
| 19Q4 (4) | 0.53 | -6.21 | 0.0 | 32.37 | -12.47 | 0.0 | 15.20 | 12.09 | 0.0 | 11.54 | -10.62 | 0.0 | 180.10 | 6.37 | 0.0 | 123.22 | 8.09 | 0.0 |
| 19Q3 (3) | 0.56 | 6.8 | 0.0 | 36.98 | 33.5 | 0.0 | 13.56 | -15.25 | 0.0 | 12.91 | -9.79 | 0.0 | 169.32 | -8.98 | 0.0 | 114.00 | -10.69 | 0.0 |
| 19Q2 (2) | 0.53 | 15.57 | 0.0 | 27.7 | 23.72 | 0.0 | 16.00 | -2.2 | 0.0 | 14.32 | 4.06 | 0.0 | 186.03 | -24.55 | 0.0 | 127.65 | -24.52 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 22.39 | 0.0 | 0.0 | 16.36 | 0.0 | 0.0 | 13.76 | 0.0 | 0.0 | 246.56 | 0.0 | 0.0 | 169.12 | 0.0 | 0.0 |
