- 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) | 0.35 | -3.37 | 65.54 | -10.32 | 39.9 | 3.02 | 6.54 | -52.61 | 3.56 | 15.63 | 220.54 | -14.04 | 172.79 | -7.56 |
| 2022 (9) | 0.36 | 10.23 | 73.08 | 13.28 | 38.73 | 20.06 | 13.80 | -61.68 | 3.08 | -26.46 | 256.56 | -50.36 | 186.92 | -53.21 |
| 2021 (8) | 0.33 | -7.6 | 64.51 | 28.89 | 32.26 | 29.51 | 36.01 | 115.89 | 4.19 | -46.12 | 516.80 | 246.2 | 399.45 | 564.09 |
| 2020 (7) | 0.36 | 10.2 | 50.05 | 30.78 | 24.91 | -20.01 | 16.68 | 81.11 | 7.78 | 23.05 | 149.28 | -52.59 | 60.15 | -49.45 |
| 2019 (6) | 0.32 | 3.47 | 38.27 | -2.99 | 31.14 | -7.51 | 9.21 | -4.36 | 6.32 | 78.74 | 314.88 | 135.65 | 119.00 | 39.82 |
| 2018 (5) | 0.31 | -18.02 | 39.45 | -22.98 | 33.67 | 19.48 | 9.63 | 15.75 | 3.54 | -65.3 | 133.62 | -1.29 | 85.11 | -7.41 |
| 2017 (4) | 0.38 | 25.78 | 51.22 | 46.13 | 28.18 | 14.65 | 8.32 | 0 | 10.19 | -47.02 | 135.37 | -43.05 | 91.92 | -1.57 |
| 2016 (3) | 0.30 | 37.86 | 35.05 | 73.34 | 24.58 | -8.35 | -0.96 | 0 | 19.23 | 0.0 | 237.72 | -2.7 | 93.39 | 0.85 |
| 2015 (2) | 0.22 | 1.76 | 20.22 | 14.89 | 26.82 | -7.45 | 9.84 | -48.72 | 19.23 | 276.08 | 244.31 | -13.94 | 92.60 | 8.8 |
| 2014 (1) | 0.22 | -11.5 | 17.6 | -14.98 | 28.98 | 4.51 | 19.19 | -31.73 | 5.11 | 0 | 283.89 | -26.72 | 85.11 | -26.88 |
| 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) | 0.35 | -1.99 | -3.37 | 65.54 | -7.34 | -10.32 | 4.51 | -68.85 | -25.94 | 23.80 | 322.26 | 52.53 | 220.54 | 21.99 | -14.04 | 172.79 | 36.82 | -7.56 |
| 23Q3 (19) | 0.36 | -6.82 | 1.42 | 70.73 | 4.03 | -0.03 | 14.48 | 245.58 | 78.11 | 5.64 | -83.06 | -70.0 | 180.79 | 26.67 | -15.03 | 126.29 | 6.31 | -27.03 |
| 23Q2 (18) | 0.38 | 9.43 | 1.11 | 67.99 | -1.9 | -6.41 | 4.19 | 42.03 | -90.44 | 33.27 | -18.58 | 417.32 | 142.72 | -39.52 | -58.05 | 118.79 | -32.14 | -57.07 |
| 23Q1 (17) | 0.35 | -3.32 | 2.7 | 69.31 | -5.16 | -4.64 | 2.95 | -51.56 | -86.71 | 40.86 | 161.87 | 56.56 | 235.98 | -8.02 | -57.46 | 175.04 | -6.36 | -59.27 |
| 22Q4 (16) | 0.36 | 2.87 | 10.23 | 73.08 | 3.29 | 13.28 | 6.09 | -25.09 | -86.12 | 15.60 | -16.94 | 18.46 | 256.56 | 20.58 | -50.36 | 186.92 | 8.0 | -53.21 |
| 22Q3 (15) | 0.35 | -7.1 | 6.61 | 70.75 | -2.62 | 15.43 | 8.13 | -81.45 | -86.18 | 18.79 | 192.1 | 74.33 | 212.78 | -37.46 | -5.93 | 173.07 | -37.46 | 56.48 |
| 22Q2 (14) | 0.38 | 11.15 | 22.6 | 72.65 | -0.04 | 14.0 | 43.83 | 97.43 | 84.08 | 6.43 | -75.36 | -68.46 | 340.21 | -38.67 | 31.23 | 276.72 | -35.61 | 42.39 |
| 22Q1 (13) | 0.34 | 3.78 | -7.54 | 72.68 | 12.66 | 29.51 | 22.20 | -49.42 | 8.56 | 26.10 | 98.14 | -13.21 | 554.75 | 7.34 | 207.92 | 429.75 | 7.59 | 276.87 |
| 21Q4 (12) | 0.33 | -0.52 | -7.6 | 64.51 | 5.25 | 28.89 | 43.89 | -25.38 | 77.19 | 13.17 | 22.23 | -43.77 | 516.80 | 128.47 | 246.2 | 399.45 | 261.17 | 564.09 |
| 21Q3 (11) | 0.33 | 6.83 | -14.11 | 61.29 | -3.83 | 15.42 | 58.82 | 147.04 | 121.13 | 10.78 | -47.15 | -82.4 | 226.20 | -12.74 | 60.16 | 110.60 | -43.09 | 76.25 |
| 21Q2 (10) | 0.31 | -16.17 | -8.72 | 63.73 | 13.56 | 64.76 | 23.81 | 16.43 | 105.44 | 20.39 | -32.19 | -35.55 | 259.24 | 43.89 | 71.99 | 194.34 | 70.43 | 264.0 |
| 21Q1 (9) | 0.37 | 3.72 | 14.83 | 56.12 | 12.13 | 44.86 | 20.45 | -17.44 | 76.14 | 30.07 | 28.37 | 49.8 | 180.16 | 20.69 | 7.69 | 114.03 | 89.58 | 26.03 |
| 20Q4 (8) | 0.36 | -7.52 | 10.2 | 50.05 | -5.74 | 30.78 | 24.77 | -6.88 | 123.76 | 23.42 | -61.75 | -4.43 | 149.28 | 5.7 | -52.59 | 60.15 | -4.14 | -49.45 |
| 20Q3 (7) | 0.38 | 13.53 | 20.74 | 53.1 | 37.28 | 33.79 | 26.60 | 129.51 | 134.36 | 61.24 | 93.56 | 183.31 | 141.23 | -6.3 | -39.85 | 62.75 | 17.53 | -16.0 |
| 20Q2 (6) | 0.34 | 5.45 | 1.01 | 38.68 | -0.15 | 2.55 | 11.59 | -0.17 | 42.91 | 31.64 | 57.61 | -14.57 | 150.73 | -9.9 | 37.15 | 53.39 | -40.99 | -22.52 |
| 20Q1 (5) | 0.32 | -0.47 | 5.52 | 38.74 | 1.23 | -1.2 | 11.61 | 4.88 | 61.47 | 20.07 | -18.1 | -1.41 | 167.29 | -46.87 | 14.55 | 90.48 | -23.97 | -13.79 |
| 19Q4 (4) | 0.32 | 1.32 | 0.0 | 38.27 | -3.58 | 0.0 | 11.07 | -2.47 | 0.0 | 24.51 | 13.39 | 0.0 | 314.88 | 34.12 | 0.0 | 119.00 | 59.3 | 0.0 |
| 19Q3 (3) | 0.32 | -5.01 | 0.0 | 39.69 | 5.22 | 0.0 | 11.35 | 39.95 | 0.0 | 21.61 | -41.63 | 0.0 | 234.78 | 113.63 | 0.0 | 74.70 | 8.4 | 0.0 |
| 19Q2 (2) | 0.34 | 10.16 | 0.0 | 37.72 | -3.8 | 0.0 | 8.11 | 12.8 | 0.0 | 37.03 | 81.88 | 0.0 | 109.90 | -24.75 | 0.0 | 68.91 | -34.34 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 39.21 | 0.0 | 0.0 | 7.19 | 0.0 | 0.0 | 20.36 | 0.0 | 0.0 | 146.04 | 0.0 | 0.0 | 104.95 | 0.0 | 0.0 |
