- 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) | 0.43 | -4.74 | 39.76 | -9.39 | 100.87 | -6.28 | 14.95 | 29.55 | 2.22 | -45.6 | 244.15 | 4.02 | 166.62 | 1.56 |
| 2022 (9) | 0.45 | -6.59 | 43.88 | -3.92 | 107.63 | 28.38 | 11.54 | 185.64 | 4.08 | -80.25 | 234.71 | -1.3 | 164.06 | 13.29 |
| 2021 (8) | 0.48 | -1.21 | 45.67 | -2.54 | 83.84 | -0.69 | 4.04 | -50.91 | 20.67 | 84.92 | 237.81 | -0.05 | 144.82 | -14.54 |
| 2020 (7) | 0.49 | 7.22 | 46.86 | 13.99 | 84.42 | -17.81 | 8.23 | -48.4 | 11.18 | 173.59 | 237.93 | 9.77 | 169.46 | 26.12 |
| 2019 (6) | 0.45 | 4.56 | 41.11 | 13.59 | 102.71 | 8.21 | 15.95 | 34.49 | 4.09 | -12.19 | 216.76 | 3.34 | 134.36 | 6.58 |
| 2018 (5) | 0.43 | 3.88 | 36.19 | 24.36 | 94.92 | -3.68 | 11.86 | -66.81 | 4.65 | 208.97 | 209.75 | -8.65 | 126.07 | -15.77 |
| 2017 (4) | 0.42 | 0.67 | 29.1 | -4.12 | 98.55 | -10.78 | 35.73 | -27.08 | 1.51 | 80.15 | 229.60 | 2.45 | 149.68 | -12.08 |
| 2016 (3) | 0.42 | 4.27 | 30.35 | 14.83 | 110.46 | -2.05 | 49.00 | 38.14 | 0.84 | -1.68 | 224.11 | -0.74 | 170.24 | -2.48 |
| 2015 (2) | 0.40 | -5.84 | 26.43 | -16.36 | 112.77 | 0.77 | 35.47 | 19.51 | 0.85 | -53.35 | 225.77 | -12.94 | 174.57 | -8.12 |
| 2014 (1) | 0.42 | -3.97 | 31.6 | 10.14 | 111.91 | 6.7 | 29.68 | 0.71 | 1.82 | 0 | 259.33 | 9.33 | 189.99 | 20.41 |
| 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) | 0.43 | -0.42 | -4.74 | 39.76 | -1.61 | -9.39 | 8.44 | -59.52 | 168.79 | 17.05 | 196.24 | -84.01 | 244.15 | -2.57 | 4.02 | 166.62 | -8.89 | 1.56 |
| 23Q3 (19) | 0.43 | -3.83 | -6.24 | 40.41 | -1.17 | -9.44 | 20.85 | 25.0 | 23.45 | 5.76 | -43.7 | -52.19 | 250.59 | 1.34 | 2.27 | 182.87 | 1.73 | 8.03 |
| 23Q2 (18) | 0.45 | -3.67 | -5.72 | 40.89 | -2.48 | -8.89 | 16.68 | 19.06 | 13.55 | 10.22 | -5.33 | -22.63 | 247.28 | 14.99 | 10.08 | 179.76 | 19.6 | 25.51 |
| 23Q1 (17) | 0.46 | 3.25 | -5.64 | 41.93 | -4.44 | -7.07 | 14.01 | 346.18 | 5.26 | 10.80 | -89.87 | -43.53 | 215.04 | -8.38 | 2.63 | 150.30 | -8.39 | 17.03 |
| 22Q4 (16) | 0.45 | -1.99 | -6.59 | 43.88 | -1.66 | -3.92 | 3.14 | -81.41 | 25.6 | 106.61 | 785.6 | -11.08 | 234.71 | -4.21 | -1.3 | 164.06 | -3.08 | 13.29 |
| 22Q3 (15) | 0.46 | -3.29 | -5.31 | 44.62 | -0.58 | -3.65 | 16.89 | 14.98 | 214.35 | 12.04 | -8.89 | -64.74 | 245.02 | 9.08 | 7.04 | 169.28 | 18.2 | 43.31 |
| 22Q2 (14) | 0.47 | -3.58 | -3.5 | 44.88 | -0.53 | -4.25 | 14.69 | 10.37 | 159.08 | 13.21 | -30.89 | -61.31 | 224.63 | 7.21 | 17.35 | 143.22 | 11.52 | 35.56 |
| 22Q1 (13) | 0.49 | 2.2 | -2.4 | 45.12 | -1.2 | -5.76 | 13.31 | 432.4 | -41.95 | 19.12 | -84.05 | 99.91 | 209.53 | -11.89 | 14.22 | 128.43 | -11.32 | 16.17 |
| 21Q4 (12) | 0.48 | -0.64 | -1.21 | 45.67 | -1.38 | -2.54 | 2.50 | 116.93 | -78.22 | 119.90 | 251.14 | 362.48 | 237.81 | 3.89 | -0.05 | 144.82 | 22.6 | -14.54 |
| 21Q3 (11) | 0.48 | -1.45 | -0.64 | 46.31 | -1.19 | -5.14 | -14.77 | -360.49 | -201.86 | 34.15 | 0.0 | 73.24 | 228.91 | 19.59 | 9.94 | 118.12 | 11.8 | -20.71 |
| 21Q2 (10) | 0.49 | -2.48 | 4.42 | 46.87 | -2.11 | 3.56 | 5.67 | -75.27 | 167.74 | 34.15 | 257.03 | 98.25 | 191.42 | 4.34 | -13.74 | 105.65 | -4.43 | -30.82 |
| 21Q1 (9) | 0.50 | 3.45 | 4.83 | 47.88 | 2.18 | 13.25 | 22.93 | 99.74 | 54.62 | 9.56 | -63.11 | -44.47 | 183.45 | -22.9 | -7.73 | 110.55 | -34.76 | -15.6 |
| 20Q4 (8) | 0.49 | -0.06 | 7.22 | 46.86 | -4.01 | 13.99 | 11.48 | -20.83 | -6.21 | 25.93 | 31.53 | 28.37 | 237.93 | 14.27 | 9.77 | 169.46 | 13.75 | 26.12 |
| 20Q3 (7) | 0.49 | 3.57 | 8.32 | 48.82 | 7.87 | 18.07 | 14.50 | 273.24 | -28.29 | 19.71 | 14.44 | 51.45 | 208.22 | -6.16 | -5.94 | 148.97 | -2.45 | 10.23 |
| 20Q2 (6) | 0.47 | -2.1 | 7.03 | 45.26 | 7.05 | 20.92 | -8.37 | -156.44 | -152.28 | 17.22 | 0.0 | 6.38 | 221.90 | 11.61 | 1.64 | 152.71 | 16.58 | 17.23 |
| 20Q1 (5) | 0.48 | 5.81 | 11.18 | 42.28 | 2.85 | 15.3 | 14.83 | 21.16 | -3.95 | 17.22 | -14.72 | 10.59 | 198.82 | -8.28 | -9.76 | 130.99 | -2.51 | -3.02 |
| 19Q4 (4) | 0.45 | 0.96 | 0.0 | 41.11 | -0.58 | 0.0 | 12.24 | -39.47 | 0.0 | 20.20 | 55.18 | 0.0 | 216.76 | -2.09 | 0.0 | 134.36 | -0.58 | 0.0 |
| 19Q3 (3) | 0.45 | 2.34 | 0.0 | 41.35 | 10.47 | 0.0 | 20.22 | 26.3 | 0.0 | 13.01 | -19.62 | 0.0 | 221.38 | 1.41 | 0.0 | 135.15 | 3.75 | 0.0 |
| 19Q2 (2) | 0.44 | 1.69 | 0.0 | 37.43 | 2.07 | 0.0 | 16.01 | 3.69 | 0.0 | 16.19 | 3.95 | 0.0 | 218.31 | -0.91 | 0.0 | 130.26 | -3.56 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 36.67 | 0.0 | 0.0 | 15.44 | 0.0 | 0.0 | 15.57 | 0.0 | 0.0 | 220.32 | 0.0 | 0.0 | 135.07 | 0.0 | 0.0 |
