- 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) | 0.47 | -3.44 | 17.73 | -6.24 | 33.09 | -11.81 | 8.30 | -47.83 | 20.04 | 118.34 | 466.87 | 13.51 | 355.39 | 13.59 |
| 2022 (9) | 0.48 | -7.98 | 18.91 | -4.45 | 37.52 | -1.21 | 15.91 | -37.83 | 9.18 | 42.37 | 411.32 | 20.82 | 312.87 | 25.2 |
| 2021 (8) | 0.52 | -0.83 | 19.79 | 4.38 | 37.98 | 11.48 | 25.59 | -4.23 | 6.45 | 6.51 | 340.44 | -14.23 | 249.89 | -17.74 |
| 2020 (7) | 0.53 | -1.77 | 18.96 | 8.22 | 34.07 | -6.4 | 26.72 | -5.18 | 6.05 | 4.35 | 396.94 | -2.68 | 303.78 | -4.44 |
| 2019 (6) | 0.54 | 16.48 | 17.52 | 76.97 | 36.4 | -3.17 | 28.18 | -38.71 | 5.80 | 88.73 | 407.87 | 7.17 | 317.88 | 18.21 |
| 2018 (5) | 0.46 | -0.22 | 9.9 | 10.24 | 37.59 | 15.95 | 45.98 | 22.84 | 3.07 | -12.25 | 380.57 | -2.9 | 268.91 | 3.57 |
| 2017 (4) | 0.46 | -2.2 | 8.98 | -3.75 | 32.42 | 3.48 | 37.43 | 41.3 | 3.50 | 11.72 | 391.95 | -4.76 | 259.63 | -4.28 |
| 2016 (3) | 0.47 | -0.76 | 9.33 | 16.77 | 31.33 | 0.29 | 26.49 | 33.99 | 3.13 | 1.15 | 411.55 | 24.69 | 271.23 | 30.4 |
| 2015 (2) | 0.48 | -3.93 | 7.99 | -16.07 | 31.24 | -10.0 | 19.77 | 0.56 | 3.10 | 12.44 | 330.07 | 8.84 | 208.00 | 10.77 |
| 2014 (1) | 0.50 | -5.27 | 9.52 | -3.05 | 34.71 | 5.53 | 19.66 | 9.65 | 2.76 | 0 | 303.25 | 62.37 | 187.78 | 50.27 |
| 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) | 0.47 | -1.42 | -3.44 | 17.73 | -4.78 | -6.24 | 9.95 | 18.03 | -12.18 | 84.15 | -15.2 | 194.23 | 466.87 | 12.05 | 13.51 | 355.39 | 11.31 | 13.59 |
| 23Q3 (19) | 0.47 | -4.7 | -5.39 | 18.62 | 0.11 | -1.48 | 8.43 | 2.18 | -50.96 | 99.24 | 22.89 | 169.66 | 416.65 | 30.08 | -6.97 | 319.28 | 30.58 | -2.91 |
| 23Q2 (18) | 0.50 | 0.57 | -5.83 | 18.6 | -2.72 | -1.9 | 8.25 | 21.5 | -36.05 | 80.75 | 27.35 | -12.13 | 320.30 | -11.02 | 2.7 | 244.51 | -11.98 | 7.64 |
| 23Q1 (17) | 0.49 | 2.2 | -8.83 | 19.12 | 1.11 | -2.4 | 6.79 | -40.07 | -72.4 | 63.41 | 121.7 | 112.7 | 359.97 | -12.48 | 31.5 | 277.78 | -11.22 | 36.01 |
| 22Q4 (16) | 0.48 | -3.41 | -7.98 | 18.91 | 0.05 | -4.45 | 11.33 | -34.09 | -53.62 | 28.60 | -22.28 | 14.14 | 411.32 | -8.16 | 20.82 | 312.87 | -4.86 | 25.2 |
| 22Q3 (15) | 0.50 | -5.15 | -6.01 | 18.9 | -0.32 | -4.5 | 17.19 | 33.26 | -37.65 | 36.80 | -59.95 | 31.22 | 447.88 | 43.61 | 7.77 | 328.84 | 44.76 | 5.72 |
| 22Q2 (14) | 0.53 | -2.63 | -3.2 | 18.96 | -3.22 | -2.52 | 12.90 | -47.56 | -54.38 | 91.89 | 208.26 | 306.79 | 311.88 | 13.93 | -19.6 | 227.16 | 11.22 | -23.11 |
| 22Q1 (13) | 0.54 | 3.15 | -0.7 | 19.59 | -1.01 | 5.27 | 24.60 | 0.7 | 11.77 | 29.81 | 18.97 | -5.2 | 273.74 | -19.59 | -22.44 | 204.24 | -18.27 | -23.93 |
| 21Q4 (12) | 0.52 | -1.34 | -0.83 | 19.79 | 0.0 | 4.38 | 24.43 | -11.39 | -12.06 | 25.06 | -10.66 | 3.87 | 340.44 | -18.08 | -14.23 | 249.89 | -19.67 | -17.74 |
| 21Q3 (11) | 0.53 | -2.32 | -2.53 | 19.79 | 1.75 | 0.87 | 27.57 | -2.51 | 21.94 | 28.04 | 24.14 | -10.38 | 415.60 | 7.14 | 3.14 | 311.06 | 5.29 | 1.11 |
| 21Q2 (10) | 0.54 | -0.11 | -3.53 | 19.45 | 4.51 | 3.4 | 28.28 | 28.49 | -14.97 | 22.59 | -28.16 | 21.9 | 387.89 | 9.9 | 22.03 | 295.42 | 10.03 | 22.27 |
| 21Q1 (9) | 0.54 | 3.01 | -2.56 | 18.61 | -1.85 | 5.92 | 22.01 | -20.77 | -7.48 | 31.45 | 30.36 | 31.92 | 352.94 | -11.08 | 12.68 | 268.50 | -11.61 | 14.69 |
| 20Q4 (8) | 0.53 | -3.03 | -1.77 | 18.96 | -3.36 | 8.22 | 27.78 | 22.87 | 1.24 | 24.12 | -22.91 | 6.51 | 396.94 | -1.49 | -2.68 | 303.78 | -1.25 | -4.44 |
| 20Q3 (7) | 0.54 | -3.32 | 1.36 | 19.62 | 4.31 | 12.89 | 22.61 | -32.02 | -15.16 | 31.29 | 68.85 | 50.41 | 402.93 | 26.76 | -4.9 | 307.63 | 27.33 | -4.89 |
| 20Q2 (6) | 0.56 | 0.9 | 4.72 | 18.81 | 7.06 | 20.81 | 33.26 | 39.81 | 6.5 | 18.53 | -22.26 | 3.17 | 317.87 | 1.49 | -12.66 | 241.61 | 3.2 | -12.12 |
| 20Q1 (5) | 0.56 | 3.85 | 17.87 | 17.57 | 0.29 | 48.02 | 23.79 | -13.3 | -14.3 | 23.84 | 5.25 | 30.07 | 313.21 | -23.21 | -17.6 | 234.11 | -26.35 | -14.79 |
| 19Q4 (4) | 0.54 | 0.06 | 0.0 | 17.52 | 0.81 | 0.0 | 27.44 | 2.96 | 0.0 | 22.65 | 8.86 | 0.0 | 407.87 | -3.74 | 0.0 | 317.88 | -1.72 | 0.0 |
| 19Q3 (3) | 0.54 | -0.11 | 0.0 | 17.38 | 11.62 | 0.0 | 26.65 | -14.67 | 0.0 | 20.81 | 15.83 | 0.0 | 423.70 | 16.42 | 0.0 | 323.43 | 17.65 | 0.0 |
| 19Q2 (2) | 0.54 | 13.57 | 0.0 | 15.57 | 31.17 | 0.0 | 31.23 | 12.5 | 0.0 | 17.96 | -1.99 | 0.0 | 363.95 | -4.25 | 0.0 | 274.92 | 0.06 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 11.87 | 0.0 | 0.0 | 27.76 | 0.0 | 0.0 | 18.33 | 0.0 | 0.0 | 380.12 | 0.0 | 0.0 | 274.75 | 0.0 | 0.0 |
