- 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 | 0.2 | 95.39 | 2.76 | 127.07 | -3.94 | 6.74 | -58.24 | 7.73 | 125.09 | 201.58 | 4.14 | 149.49 | 13.44 |
| 2022 (9) | 0.49 | -3.8 | 92.83 | 18.97 | 132.28 | -4.57 | 16.14 | -40.24 | 3.43 | 45.3 | 193.56 | 9.8 | 131.78 | -5.42 |
| 2021 (8) | 0.51 | -14.16 | 78.03 | 19.2 | 138.62 | 32.21 | 27.01 | 96.15 | 2.36 | -54.37 | 176.28 | -4.27 | 139.33 | -2.32 |
| 2020 (7) | 0.59 | 0.89 | 65.46 | 16.77 | 104.85 | 14.68 | 13.77 | 70.0 | 5.18 | -19.56 | 184.15 | 9.57 | 142.64 | 12.06 |
| 2019 (6) | 0.59 | 1.91 | 56.06 | -0.87 | 91.43 | -19.56 | 8.10 | 4.52 | 6.44 | 79.91 | 168.06 | 4.27 | 127.29 | 15.6 |
| 2018 (5) | 0.58 | -9.14 | 56.55 | -27.44 | 113.66 | -4.44 | 7.75 | 231.2 | 3.58 | -66.25 | 161.18 | 12.49 | 110.11 | 15.48 |
| 2017 (4) | 0.63 | 7.46 | 77.94 | 3.82 | 118.94 | -7.57 | 2.34 | -57.99 | 10.60 | 0.0 | 143.28 | -19.18 | 95.35 | -22.32 |
| 2016 (3) | 0.59 | -5.21 | 75.07 | -14.08 | 128.68 | -14.13 | 5.57 | 61.92 | 10.60 | -1.03 | 177.28 | 47.33 | 122.74 | 50.8 |
| 2015 (2) | 0.62 | -0.75 | 87.37 | -12.55 | 149.85 | -13.54 | 3.44 | 120.51 | 10.71 | -83.99 | 120.33 | -16.25 | 81.39 | -16.8 |
| 2014 (1) | 0.63 | -5.6 | 99.91 | -7.98 | 173.31 | 26.81 | 1.56 | 0 | 66.90 | 0 | 143.68 | -9.35 | 97.83 | -9.83 |
| 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 | 0.97 | 0.2 | 95.39 | 4.77 | 2.76 | 4.69 | -47.07 | 1.52 | 43.74 | 100.82 | 8.02 | 201.58 | 12.65 | 4.14 | 149.49 | 18.3 | 13.44 |
| 23Q3 (19) | 0.49 | -2.77 | -2.88 | 91.05 | 4.79 | -8.26 | 8.86 | -5.64 | -41.6 | 21.78 | 9.84 | 114.85 | 178.95 | -4.01 | 18.18 | 126.36 | -5.85 | 19.77 |
| 23Q2 (18) | 0.50 | -1.62 | -5.55 | 86.89 | -2.6 | -6.99 | 9.39 | 113.41 | -55.48 | 19.83 | -52.36 | 132.01 | 186.43 | 12.27 | 23.87 | 134.21 | 20.46 | 22.26 |
| 23Q1 (17) | 0.51 | 3.74 | -10.42 | 89.21 | -3.9 | -10.64 | 4.40 | -4.76 | -85.72 | 41.62 | 2.78 | 355.86 | 166.06 | -14.21 | 14.5 | 111.41 | -15.46 | -1.17 |
| 22Q4 (16) | 0.49 | -2.14 | -3.8 | 92.83 | -6.47 | 18.97 | 4.62 | -69.55 | -81.87 | 40.50 | 299.43 | 298.56 | 193.56 | 27.83 | 9.8 | 131.78 | 24.91 | -5.42 |
| 22Q3 (15) | 0.50 | -5.43 | -20.78 | 99.25 | 6.24 | 6.47 | 15.17 | -28.07 | -56.67 | 10.14 | 18.62 | 6.97 | 151.42 | 0.6 | 1.39 | 105.50 | -3.89 | -4.3 |
| 22Q2 (14) | 0.53 | -6.69 | -17.7 | 93.42 | -6.42 | 11.19 | 21.09 | -31.57 | -29.25 | 8.55 | -6.39 | -13.95 | 150.51 | 3.78 | 2.15 | 109.77 | -2.63 | 0.28 |
| 22Q1 (13) | 0.57 | 11.42 | -12.87 | 99.83 | 27.94 | 19.74 | 30.82 | 20.96 | 69.25 | 9.13 | -10.14 | -55.79 | 145.03 | -17.73 | -7.92 | 112.73 | -19.09 | 0.46 |
| 21Q4 (12) | 0.51 | -19.41 | -14.16 | 78.03 | -16.29 | 19.2 | 25.48 | -27.22 | 106.82 | 10.16 | 7.21 | -52.74 | 176.28 | 18.03 | -4.27 | 139.33 | 26.39 | -2.32 |
| 21Q3 (11) | 0.63 | -1.76 | 4.2 | 93.22 | 10.95 | 41.05 | 35.01 | 17.44 | 99.15 | 9.48 | -4.58 | -33.27 | 149.35 | 1.36 | -11.56 | 110.24 | 0.71 | -15.91 |
| 21Q2 (10) | 0.64 | -1.22 | 6.91 | 84.02 | 0.78 | 47.38 | 29.81 | 63.7 | 61.48 | 9.93 | -51.91 | -20.42 | 147.34 | -6.46 | -11.84 | 109.46 | -2.45 | -12.76 |
| 21Q1 (9) | 0.65 | 9.77 | 4.77 | 83.37 | 27.36 | 39.74 | 18.21 | 47.81 | 157.2 | 20.65 | -3.93 | -40.23 | 157.51 | -14.47 | -0.33 | 112.21 | -21.33 | -6.82 |
| 20Q4 (8) | 0.59 | -2.18 | 0.89 | 65.46 | -0.95 | 16.77 | 12.32 | -29.92 | 43.93 | 21.50 | 51.38 | 2.11 | 184.15 | 9.05 | 9.57 | 142.64 | 8.8 | 12.06 |
| 20Q3 (7) | 0.61 | 0.8 | 0.62 | 66.09 | 15.93 | 12.84 | 17.58 | -4.77 | 123.1 | 14.20 | 13.79 | -54.69 | 168.87 | 1.04 | 9.33 | 131.10 | 4.49 | 15.06 |
| 20Q2 (6) | 0.60 | -3.19 | 5.15 | 57.01 | -4.44 | 13.25 | 18.46 | 160.73 | 98.92 | 12.48 | -63.88 | -49.25 | 167.13 | 5.76 | 2.79 | 125.47 | 4.19 | 11.11 |
| 20Q1 (5) | 0.62 | 5.69 | 10.61 | 59.66 | 6.42 | 14.05 | 7.08 | -17.29 | 2.31 | 34.55 | 64.11 | 55.02 | 158.03 | -5.97 | -3.76 | 120.42 | -5.4 | 11.6 |
| 19Q4 (4) | 0.59 | -2.44 | 0.0 | 56.06 | -4.29 | 0.0 | 8.56 | 8.63 | 0.0 | 21.06 | -32.83 | 0.0 | 168.06 | 8.8 | 0.0 | 127.29 | 11.72 | 0.0 |
| 19Q3 (3) | 0.60 | 5.34 | 0.0 | 58.57 | 16.35 | 0.0 | 7.88 | -15.09 | 0.0 | 31.35 | 27.45 | 0.0 | 154.46 | -5.0 | 0.0 | 113.94 | 0.9 | 0.0 |
| 19Q2 (2) | 0.57 | 1.84 | 0.0 | 50.34 | -3.77 | 0.0 | 9.28 | 34.1 | 0.0 | 24.60 | 10.34 | 0.0 | 162.59 | -0.98 | 0.0 | 112.92 | 4.65 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 52.31 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 22.29 | 0.0 | 0.0 | 164.20 | 0.0 | 0.0 | 107.90 | 0.0 | 0.0 |
