- 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) | 0.49 | 1.67 | 19.34 | 31.21 | 56.79 | -11.57 | 0.14 | -98.22 | 8.58 | 176.58 | 180.16 | -16.58 | 112.92 | -15.76 |
| 2022 (9) | 0.48 | 0.02 | 14.74 | -13.45 | 64.22 | 4.49 | 7.86 | -43.49 | 3.10 | 42.17 | 215.97 | -5.53 | 134.04 | -13.57 |
| 2021 (8) | 0.48 | -4.31 | 17.03 | -30.77 | 61.46 | 13.0 | 13.91 | 98.15 | 2.18 | -74.87 | 228.61 | 5.06 | 155.09 | -8.43 |
| 2020 (7) | 0.50 | -3.91 | 24.6 | 13.84 | 54.39 | 4.62 | 7.02 | 0 | 8.68 | -41.3 | 217.60 | 5.83 | 169.37 | 9.43 |
| 2019 (6) | 0.52 | 7.12 | 21.61 | 5.36 | 51.99 | -0.06 | -1.84 | 0 | 14.79 | 0.0 | 205.62 | 5.68 | 154.78 | 9.87 |
| 2018 (5) | 0.49 | 6.72 | 20.51 | -0.29 | 52.02 | -0.31 | 3.60 | -51.22 | 14.79 | 115.22 | 194.56 | -11.19 | 140.88 | -14.7 |
| 2017 (4) | 0.46 | -14.28 | 20.57 | -19.4 | 52.18 | 2.72 | 7.38 | -22.72 | 6.87 | 68.44 | 219.07 | 32.82 | 165.15 | 33.05 |
| 2016 (3) | 0.53 | 12.86 | 25.52 | 20.43 | 50.8 | 25.22 | 9.55 | 14.1 | 4.08 | -34.41 | 164.94 | -16.15 | 124.13 | -23.42 |
| 2015 (2) | 0.47 | 10.61 | 21.19 | 57.43 | 40.57 | -3.77 | 8.37 | 4.89 | 6.22 | 88.66 | 196.70 | -8.96 | 162.10 | -6.41 |
| 2014 (1) | 0.43 | 1.26 | 13.46 | -20.5 | 42.16 | 3.36 | 7.98 | -21.15 | 3.30 | 0 | 216.07 | 2.29 | 173.21 | 4.26 |
| 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) | 0.49 | 5.56 | 1.67 | 19.34 | 1.04 | 31.21 | -6.02 | -252.79 | -147.22 | 14.55 | 0.0 | -0.08 | 180.16 | 2.22 | -16.58 | 112.92 | 0.85 | -15.76 |
| 23Q3 (19) | 0.46 | -6.92 | -3.04 | 19.14 | -9.25 | 11.21 | 3.94 | 1690.91 | 888.0 | 14.55 | -42.53 | -1.65 | 176.24 | -1.41 | -25.66 | 111.97 | -5.69 | -25.03 |
| 23Q2 (18) | 0.50 | -1.56 | -1.06 | 21.09 | 23.41 | 8.88 | 0.22 | -93.89 | -96.73 | 25.31 | 45.13 | 78.81 | 178.76 | -10.65 | -16.7 | 118.72 | -5.15 | -17.27 |
| 23Q1 (17) | 0.50 | 5.12 | 3.36 | 17.09 | 15.94 | -3.28 | 3.60 | -71.76 | -74.88 | 17.44 | 19.8 | 77.94 | 200.06 | -7.37 | -7.91 | 125.17 | -6.62 | -10.43 |
| 22Q4 (16) | 0.48 | 0.67 | 0.02 | 14.74 | -14.35 | -13.45 | 12.75 | 2650.0 | 828.57 | 14.56 | -1.57 | -87.16 | 215.97 | -8.9 | -5.53 | 134.04 | -10.26 | -13.57 |
| 22Q3 (15) | 0.48 | -5.02 | -2.65 | 17.21 | -11.15 | 7.23 | -0.50 | -107.43 | -102.94 | 14.79 | 4.48 | 125.32 | 237.06 | 10.47 | 0.81 | 149.36 | 4.08 | -11.66 |
| 22Q2 (14) | 0.50 | 2.83 | -1.18 | 19.37 | 9.62 | 9.25 | 6.73 | -53.04 | -70.09 | 14.16 | 44.42 | 108.7 | 214.60 | -1.22 | -3.81 | 143.51 | 2.69 | -14.68 |
| 22Q1 (13) | 0.49 | 1.73 | -7.34 | 17.67 | 3.76 | -16.26 | 14.33 | 918.86 | -21.78 | 9.80 | -91.36 | -0.57 | 217.25 | -4.97 | -7.49 | 139.75 | -9.89 | -22.55 |
| 21Q4 (12) | 0.48 | -2.02 | -4.31 | 17.03 | 6.11 | -30.77 | -1.75 | -110.28 | -118.52 | 113.43 | 1627.9 | 244.82 | 228.61 | -2.79 | 5.06 | 155.09 | -8.27 | -8.43 |
| 21Q3 (11) | 0.49 | -3.58 | -9.68 | 16.05 | -9.48 | -31.67 | 17.02 | -24.36 | 56.58 | 6.56 | -3.23 | -67.04 | 235.16 | 5.41 | 19.17 | 169.07 | 0.51 | 13.23 |
| 21Q2 (10) | 0.51 | -3.59 | -8.5 | 17.73 | -15.97 | -29.87 | 22.50 | 22.82 | 245.09 | 6.78 | -31.19 | -74.18 | 223.10 | -5.0 | 17.75 | 168.21 | -6.77 | 18.14 |
| 21Q1 (9) | 0.53 | 5.06 | -1.01 | 21.1 | -14.23 | -9.64 | 18.32 | 93.86 | 1217.99 | 9.86 | -70.03 | -96.73 | 234.85 | 7.93 | 14.66 | 180.43 | 6.53 | 18.44 |
| 20Q4 (8) | 0.50 | -7.52 | -3.91 | 24.6 | 4.73 | 13.84 | 9.45 | -13.06 | 154.59 | 32.89 | 65.17 | 108.86 | 217.60 | 10.27 | 5.83 | 169.37 | 13.44 | 9.43 |
| 20Q3 (7) | 0.54 | -2.32 | 6.94 | 23.49 | -7.08 | 11.06 | 10.87 | 66.72 | 134.77 | 19.92 | -24.2 | 26.45 | 197.33 | 4.15 | 32.04 | 149.31 | 4.87 | 34.71 |
| 20Q2 (6) | 0.56 | 4.3 | 12.84 | 25.28 | 8.27 | 31.12 | 6.52 | 369.06 | 124.83 | 26.27 | -91.28 | -46.44 | 189.47 | -7.49 | -4.68 | 142.38 | -6.54 | -1.45 |
| 20Q1 (5) | 0.53 | 1.99 | 7.14 | 23.35 | 8.05 | 13.13 | 1.39 | 108.03 | -29.44 | 301.25 | 1812.7 | 129.96 | 204.82 | -0.39 | 7.86 | 152.34 | -1.58 | 8.52 |
| 19Q4 (4) | 0.52 | 2.92 | 0.0 | 21.61 | 2.17 | 0.0 | -17.31 | -473.87 | 0.0 | 15.75 | 0.0 | 0.0 | 205.62 | 37.58 | 0.0 | 154.78 | 39.64 | 0.0 |
| 19Q3 (3) | 0.51 | 3.07 | 0.0 | 21.15 | 9.7 | 0.0 | 4.63 | 59.66 | 0.0 | 15.75 | -67.89 | 0.0 | 149.45 | -24.81 | 0.0 | 110.84 | -23.28 | 0.0 |
| 19Q2 (2) | 0.49 | -0.97 | 0.0 | 19.28 | -6.59 | 0.0 | 2.90 | 47.21 | 0.0 | 49.05 | -62.56 | 0.0 | 198.77 | 4.67 | 0.0 | 144.47 | 2.91 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 20.64 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 131.00 | 0.0 | 0.0 | 189.90 | 0.0 | 0.0 | 140.38 | 0.0 | 0.0 |
