- 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) | 0.56 | 9.33 | 45.27 | 41.42 | 108.53 | 0.74 | 27.43 | -9.2 | 3.50 | 35.22 | 148.00 | -5.62 | 100.40 | 4.1 |
| 2022 (9) | 0.51 | 0.87 | 32.01 | 27.18 | 107.73 | 13.19 | 30.21 | -11.3 | 2.59 | 70.72 | 156.82 | 19.56 | 96.45 | 14.28 |
| 2021 (8) | 0.50 | -6.55 | 25.17 | -12.45 | 95.18 | 7.95 | 34.06 | 20.74 | 1.51 | -51.81 | 131.16 | -19.54 | 84.40 | -12.26 |
| 2020 (7) | 0.54 | 5.6 | 28.75 | 51.72 | 88.17 | 2.65 | 28.21 | 20.61 | 3.14 | 86.1 | 163.02 | 11.69 | 96.19 | 20.1 |
| 2019 (6) | 0.51 | 0.29 | 18.95 | 11.41 | 85.89 | 5.81 | 23.39 | 2.32 | 1.69 | -15.55 | 145.96 | -8.79 | 80.09 | -17.75 |
| 2018 (5) | 0.51 | -1.66 | 17.01 | -3.24 | 81.17 | 15.45 | 22.86 | 21.73 | 2.00 | -37.25 | 160.03 | -4.16 | 97.37 | 2.28 |
| 2017 (4) | 0.52 | -1.5 | 17.58 | -6.19 | 70.31 | 4.66 | 18.78 | -13.34 | 3.19 | 2.25 | 166.98 | -3.05 | 95.20 | -3.29 |
| 2016 (3) | 0.53 | -7.1 | 18.74 | -14.93 | 67.18 | 4.06 | 21.67 | 52.07 | 3.12 | -31.14 | 172.23 | 2.43 | 98.44 | 9.17 |
| 2015 (2) | 0.57 | -1.79 | 22.03 | -0.9 | 64.56 | 9.55 | 14.25 | 54.72 | 4.53 | -34.15 | 168.15 | 9.67 | 90.17 | 15.0 |
| 2014 (1) | 0.58 | 7.64 | 22.23 | 27.1 | 58.93 | 9.39 | 9.21 | -88.33 | 6.87 | 0 | 153.32 | -11.82 | 78.41 | -16.67 |
| 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) | 0.56 | -0.55 | 9.33 | 45.27 | 3.71 | 41.42 | 38.25 | 46.55 | 22.75 | 7.16 | -63.54 | -15.9 | 148.00 | -2.48 | -5.62 | 100.40 | 2.3 | 4.1 |
| 23Q3 (19) | 0.56 | 3.58 | 9.23 | 43.65 | 16.93 | 35.22 | 26.10 | 80.12 | -1.73 | 19.63 | -38.51 | 219.09 | 151.76 | -8.06 | 24.85 | 98.14 | 5.46 | 36.25 |
| 23Q2 (18) | 0.54 | 6.1 | 3.45 | 37.33 | 5.48 | 30.66 | 14.49 | -41.76 | -43.68 | 31.92 | 172.04 | 321.04 | 165.07 | -7.31 | 38.77 | 93.06 | -13.78 | 26.41 |
| 23Q1 (17) | 0.51 | 0.04 | 2.01 | 35.39 | 10.56 | 22.75 | 24.88 | -20.15 | -37.12 | 11.73 | 37.88 | 107.16 | 178.09 | 13.56 | 33.47 | 107.93 | 11.9 | 27.83 |
| 22Q4 (16) | 0.51 | -0.65 | 0.87 | 32.01 | -0.84 | 27.18 | 31.16 | 17.32 | -24.77 | 8.51 | 38.35 | 85.65 | 156.82 | 29.02 | 19.56 | 96.45 | 33.9 | 14.28 |
| 22Q3 (15) | 0.51 | -1.9 | -2.87 | 32.28 | 12.99 | 7.96 | 26.56 | 3.23 | -31.21 | 6.15 | -18.86 | -4.35 | 121.55 | 2.19 | -1.51 | 72.03 | -2.16 | -2.12 |
| 22Q2 (14) | 0.52 | 4.61 | -4.75 | 28.57 | -0.9 | -3.51 | 25.73 | -34.98 | 0.08 | 7.58 | 33.85 | -4.63 | 118.95 | -10.85 | 4.07 | 73.62 | -12.8 | 13.82 |
| 22Q1 (13) | 0.50 | -1.07 | -4.81 | 28.83 | 14.54 | -5.26 | 39.57 | -4.47 | 28.98 | 5.66 | 23.56 | -49.18 | 133.43 | 1.73 | -17.78 | 84.43 | 0.04 | -10.5 |
| 21Q4 (12) | 0.50 | -4.33 | -6.55 | 25.17 | -15.82 | -12.45 | 41.42 | 7.28 | 5.83 | 4.58 | -28.72 | -46.99 | 131.16 | 6.28 | -19.54 | 84.40 | 14.69 | -12.26 |
| 21Q3 (11) | 0.53 | -3.8 | -6.61 | 29.9 | 0.98 | -7.8 | 38.61 | 50.18 | 16.3 | 6.43 | -19.1 | -40.58 | 123.41 | 7.97 | -17.11 | 73.59 | 13.78 | -16.78 |
| 21Q2 (10) | 0.55 | 4.54 | -5.59 | 29.61 | -2.69 | -3.61 | 25.71 | -16.2 | 3.67 | 7.95 | -28.67 | -48.71 | 114.30 | -29.57 | -20.16 | 64.68 | -31.43 | -12.79 |
| 21Q1 (9) | 0.52 | -2.87 | 4.43 | 30.43 | 5.84 | 35.55 | 30.68 | -21.61 | 91.03 | 11.14 | 28.88 | -11.21 | 162.28 | -0.45 | 3.14 | 94.33 | -1.93 | 12.02 |
| 20Q4 (8) | 0.54 | -4.4 | 5.6 | 28.75 | -11.35 | 51.72 | 39.14 | 17.89 | 4.29 | 8.65 | -20.1 | 111.04 | 163.02 | 9.5 | 11.69 | 96.19 | 8.78 | 20.1 |
| 20Q3 (7) | 0.56 | -2.74 | 4.83 | 32.43 | 5.57 | 87.35 | 33.20 | 33.87 | 55.8 | 10.82 | -30.16 | 21.53 | 148.88 | 3.99 | 7.24 | 88.43 | 19.23 | 5.92 |
| 20Q2 (6) | 0.58 | 15.63 | 5.92 | 30.72 | 36.84 | 70.67 | 24.80 | 54.42 | 48.24 | 15.50 | 23.47 | 46.31 | 143.17 | -9.01 | 5.17 | 74.17 | -11.92 | -9.48 |
| 20Q1 (5) | 0.50 | -1.78 | -1.65 | 22.45 | 18.47 | 23.83 | 16.06 | -57.21 | -13.28 | 12.55 | 206.33 | 33.52 | 157.34 | 7.8 | 0.4 | 84.21 | 5.14 | -10.23 |
| 19Q4 (4) | 0.51 | -5.09 | 0.0 | 18.95 | 9.47 | 0.0 | 37.53 | 76.11 | 0.0 | 4.10 | -53.99 | 0.0 | 145.96 | 5.14 | 0.0 | 80.09 | -4.07 | 0.0 |
| 19Q3 (3) | 0.54 | -1.74 | 0.0 | 17.31 | -3.83 | 0.0 | 21.31 | 27.38 | 0.0 | 8.90 | -15.92 | 0.0 | 138.83 | 1.98 | 0.0 | 83.49 | 1.89 | 0.0 |
| 19Q2 (2) | 0.55 | 7.37 | 0.0 | 18.0 | -0.72 | 0.0 | 16.73 | -9.67 | 0.0 | 10.59 | 12.67 | 0.0 | 136.13 | -13.14 | 0.0 | 81.94 | -12.65 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 18.13 | 0.0 | 0.0 | 18.52 | 0.0 | 0.0 | 9.40 | 0.0 | 0.0 | 156.72 | 0.0 | 0.0 | 93.81 | 0.0 | 0.0 |
