- 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) | 0.34 | 8.86 | 8.74 | 20.05 | 49.45 | 11.55 | 49.41 | -34.15 | 0.32 | -22.39 | 184.37 | -5.67 | 126.19 | -1.17 |
| 2022 (9) | 0.32 | 3.5 | 7.28 | 2.1 | 44.33 | -2.03 | 75.03 | 23.55 | 0.41 | -1.74 | 195.46 | -1.43 | 127.68 | -10.39 |
| 2021 (8) | 0.31 | -24.8 | 7.13 | -33.67 | 45.25 | 42.92 | 60.73 | -6.77 | 0.41 | -58.91 | 198.30 | 18.91 | 142.48 | 70.9 |
| 2020 (7) | 0.41 | 14.85 | 10.75 | 66.67 | 31.66 | 0.6 | 65.14 | 9.13 | 1.01 | 3.46 | 166.77 | -22.73 | 83.37 | -27.31 |
| 2019 (6) | 0.35 | 11.9 | 6.45 | 41.14 | 31.47 | -6.59 | 59.69 | 30.93 | 0.98 | 92.16 | 215.82 | 9.61 | 114.70 | 15.42 |
| 2018 (5) | 0.32 | -2.05 | 4.57 | 11.46 | 33.69 | 23.0 | 45.59 | -4.4 | 0.51 | -25.38 | 196.90 | 0.11 | 99.38 | -6.97 |
| 2017 (4) | 0.32 | 5.6 | 4.1 | -11.45 | 27.39 | 16.4 | 47.69 | 121.61 | 0.68 | -36.05 | 196.69 | 13.03 | 106.83 | 5.74 |
| 2016 (3) | 0.31 | -7.29 | 4.63 | -6.28 | 23.53 | -1.71 | 21.52 | 360.81 | 1.06 | -82.98 | 174.02 | 13.29 | 101.03 | 41.86 |
| 2015 (2) | 0.33 | -6.15 | 4.94 | -15.12 | 23.94 | -12.24 | 4.67 | -66.31 | 6.25 | 299.04 | 153.60 | -1.29 | 71.22 | -27.14 |
| 2014 (1) | 0.35 | -5.24 | 5.82 | 2.11 | 27.28 | -5.93 | 13.86 | 120.35 | 1.57 | 0 | 155.60 | 29.45 | 97.75 | 20.23 |
| 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) | 0.34 | -17.23 | 8.86 | 8.74 | -33.74 | 20.05 | 43.92 | -16.47 | -46.64 | 1.00 | 2.98 | -4.55 | 184.37 | 18.1 | -5.67 | 126.19 | 21.13 | -1.17 |
| 23Q3 (19) | 0.42 | 16.94 | 29.47 | 13.19 | 81.43 | 109.03 | 52.58 | 16.1 | 16.51 | 0.97 | -51.16 | -61.48 | 156.11 | -8.49 | -17.59 | 104.18 | 11.85 | -7.06 |
| 23Q2 (18) | 0.36 | 10.72 | 6.73 | 7.27 | 12.54 | 47.76 | 45.29 | -24.21 | -42.6 | 1.99 | 14.27 | -6.04 | 170.59 | -12.98 | -5.87 | 93.14 | -24.77 | -13.82 |
| 23Q1 (17) | 0.32 | 1.58 | -1.56 | 6.46 | -11.26 | -17.6 | 59.76 | -27.4 | -40.02 | 1.74 | 66.09 | 2.13 | 196.03 | 0.29 | 1.1 | 123.80 | -3.04 | -11.77 |
| 22Q4 (16) | 0.32 | -1.56 | 3.5 | 7.28 | 15.37 | 2.1 | 82.31 | 82.38 | 13.52 | 1.05 | -58.45 | -22.69 | 195.46 | 3.19 | -1.43 | 127.68 | 13.91 | -10.39 |
| 22Q3 (15) | 0.32 | -3.6 | -13.92 | 6.31 | 28.25 | -31.04 | 45.13 | -42.8 | -0.66 | 2.52 | 19.13 | -13.29 | 189.42 | 4.52 | 14.91 | 112.09 | 3.72 | 0.69 |
| 22Q2 (14) | 0.33 | 2.12 | -4.31 | 4.92 | -37.24 | -27.22 | 78.90 | -20.81 | -31.86 | 2.12 | 24.22 | 124.85 | 181.22 | -6.53 | 10.33 | 108.07 | -22.98 | 5.11 |
| 22Q1 (13) | 0.33 | 6.81 | -23.83 | 7.84 | 9.96 | -30.62 | 99.64 | 37.42 | 379.96 | 1.70 | 25.73 | -76.91 | 193.89 | -2.22 | 21.15 | 140.32 | -1.52 | 70.98 |
| 21Q4 (12) | 0.31 | -18.13 | -24.8 | 7.13 | -22.08 | -33.67 | 72.51 | 59.61 | -83.02 | 1.36 | -53.4 | -53.47 | 198.30 | 20.3 | 18.91 | 142.48 | 27.99 | 70.9 |
| 21Q3 (11) | 0.37 | 7.16 | -11.55 | 9.15 | 35.36 | -20.78 | 45.43 | -60.77 | -29.23 | 2.91 | 208.94 | -21.25 | 164.84 | 0.36 | -4.19 | 111.32 | 8.27 | 42.97 |
| 21Q2 (10) | 0.35 | -18.71 | -4.08 | 6.76 | -40.18 | 0.3 | 115.79 | 457.76 | 131.72 | 0.94 | -87.24 | -26.59 | 164.25 | 2.63 | -4.83 | 102.82 | 25.28 | 38.48 |
| 21Q1 (9) | 0.43 | 5.44 | 17.51 | 11.3 | 5.12 | 57.16 | 20.76 | -95.14 | 36.22 | 7.38 | 153.33 | 47.56 | 160.04 | -4.04 | -9.27 | 82.07 | -1.56 | 17.03 |
| 20Q4 (8) | 0.41 | -3.7 | 14.85 | 10.75 | -6.93 | 66.67 | 427.05 | 565.29 | 232.8 | 2.91 | -21.13 | 17.47 | 166.77 | -3.07 | -22.73 | 83.37 | 7.08 | -27.31 |
| 20Q3 (7) | 0.42 | 16.21 | 18.39 | 11.55 | 71.36 | 75.8 | 64.19 | 28.46 | 58.1 | 3.69 | 188.0 | -2.26 | 172.05 | -0.31 | -18.9 | 77.86 | 4.86 | -16.14 |
| 20Q2 (6) | 0.36 | -0.41 | -2.84 | 6.74 | -6.26 | 20.57 | 49.97 | 227.89 | -16.45 | 1.28 | -74.36 | -46.95 | 172.58 | -2.17 | -0.89 | 74.25 | 5.87 | -15.75 |
| 20Q1 (5) | 0.36 | 3.06 | 29.23 | 7.19 | 11.47 | 84.83 | 15.24 | -88.12 | -51.91 | 5.00 | 101.68 | -10.34 | 176.40 | -18.27 | -25.5 | 70.13 | -38.86 | -36.88 |
| 19Q4 (4) | 0.35 | -0.73 | 0.0 | 6.45 | -1.83 | 0.0 | 128.32 | 216.06 | 0.0 | 2.48 | -34.38 | 0.0 | 215.82 | 1.73 | 0.0 | 114.70 | 23.53 | 0.0 |
| 19Q3 (3) | 0.36 | -4.63 | 0.0 | 6.57 | 17.53 | 0.0 | 40.60 | -32.12 | 0.0 | 3.78 | 56.32 | 0.0 | 212.14 | 21.83 | 0.0 | 92.85 | 5.36 | 0.0 |
| 19Q2 (2) | 0.37 | 32.46 | 0.0 | 5.59 | 43.7 | 0.0 | 59.81 | 88.73 | 0.0 | 2.42 | -56.67 | 0.0 | 174.13 | -26.46 | 0.0 | 88.13 | -20.68 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 3.89 | 0.0 | 0.0 | 31.69 | 0.0 | 0.0 | 5.58 | 0.0 | 0.0 | 236.79 | 0.0 | 0.0 | 111.10 | 0.0 | 0.0 |
