- 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) | 0.52 | 1.87 | 14.67 | 92.77 | 35.44 | -4.81 | 60.58 | -45.08 | 1.56 | 134.9 | 171.35 | 3.39 | 108.09 | 13.66 |
| 2022 (9) | 0.51 | 4.4 | 7.61 | 12.41 | 37.23 | 1.78 | 110.31 | -23.91 | 0.66 | 49.66 | 165.73 | 1.28 | 95.10 | -5.15 |
| 2021 (8) | 0.49 | 5.61 | 6.77 | 15.14 | 36.58 | 47.03 | 144.98 | 65.24 | 0.44 | -47.15 | 163.64 | 2.39 | 100.26 | 5.59 |
| 2020 (7) | 0.46 | 6.38 | 5.88 | -9.68 | 24.88 | 20.72 | 87.74 | 71.13 | 0.84 | -29.15 | 159.82 | 0.25 | 94.95 | -1.8 |
| 2019 (6) | 0.43 | -11.66 | 6.51 | -7.0 | 20.61 | 38.88 | 51.27 | 25.05 | 1.18 | -18.24 | 159.42 | 7.01 | 96.69 | 1.12 |
| 2018 (5) | 0.49 | 9.62 | 7.0 | -1.82 | 14.84 | -29.97 | 41.00 | -34.65 | 1.45 | 30.25 | 148.98 | -13.72 | 95.62 | -25.35 |
| 2017 (4) | 0.45 | -14.11 | 7.13 | 14.26 | 21.19 | -2.08 | 62.74 | -19.97 | 1.11 | 1.84 | 172.67 | 10.12 | 128.09 | 21.76 |
| 2016 (3) | 0.52 | 8.31 | 6.24 | 89.67 | 21.64 | 8.31 | 78.40 | -32.66 | 1.09 | 140.27 | 156.80 | -8.27 | 105.20 | -15.79 |
| 2015 (2) | 0.48 | 6.69 | 3.29 | 119.33 | 19.98 | 24.1 | 116.43 | -45.64 | 0.45 | 1384.12 | 170.94 | 10.95 | 124.93 | 9.3 |
| 2014 (1) | 0.45 | 5.66 | 1.5 | -16.67 | 16.1 | -29.35 | 214.19 | -43.41 | 0.03 | 0 | 154.07 | -2.94 | 114.30 | -3.51 |
| 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) | 0.52 | 0.7 | 1.87 | 14.67 | 17.74 | 92.77 | 46.21 | -36.4 | -33.72 | 5.11 | -17.32 | 58.84 | 171.35 | -3.19 | 3.39 | 108.09 | 3.49 | 13.66 |
| 23Q3 (19) | 0.51 | -7.84 | -1.63 | 12.46 | 6.59 | 65.69 | 72.66 | -46.52 | -39.75 | 6.18 | 1.5 | 355.71 | 177.00 | 7.1 | 13.78 | 104.44 | -0.62 | 20.13 |
| 23Q2 (18) | 0.56 | -1.57 | -1.36 | 11.69 | 22.92 | 55.45 | 135.86 | 230.32 | -0.66 | 6.08 | -19.1 | 245.2 | 165.26 | 3.41 | 13.48 | 105.09 | 14.37 | 18.13 |
| 23Q1 (17) | 0.57 | 11.53 | 0.0 | 9.51 | 24.97 | 42.79 | 41.13 | -41.01 | -69.44 | 7.52 | 133.96 | 344.93 | 159.81 | -3.57 | 14.33 | 91.89 | -3.38 | 6.12 |
| 22Q4 (16) | 0.51 | -2.76 | 4.4 | 7.61 | 1.2 | 12.41 | 69.72 | -42.19 | -64.54 | 3.21 | 137.21 | 160.86 | 165.73 | 6.54 | 1.28 | 95.10 | 9.39 | -5.15 |
| 22Q3 (15) | 0.52 | -7.6 | 4.78 | 7.52 | 0.0 | 30.33 | 120.60 | -11.82 | -3.37 | 1.36 | -23.11 | -34.91 | 155.56 | 6.82 | 0.88 | 86.94 | -2.27 | -3.09 |
| 22Q2 (14) | 0.56 | -0.21 | 16.26 | 7.52 | 12.91 | 9.78 | 136.76 | 1.61 | 4.41 | 1.76 | 4.27 | -18.9 | 145.63 | 4.19 | -9.41 | 88.96 | 2.74 | -9.31 |
| 22Q1 (13) | 0.57 | 16.44 | 27.16 | 6.66 | -1.62 | 10.82 | 134.59 | -31.54 | 6.03 | 1.69 | 37.17 | -28.0 | 139.78 | -14.58 | -16.27 | 86.59 | -13.63 | -11.89 |
| 21Q4 (12) | 0.49 | -2.41 | 5.61 | 6.77 | 17.33 | 15.14 | 196.60 | 57.53 | 82.88 | 1.23 | -40.81 | -58.55 | 163.64 | 6.12 | 2.39 | 100.26 | 11.76 | 5.59 |
| 21Q3 (11) | 0.50 | 2.53 | 9.98 | 5.77 | -15.77 | -7.83 | 124.80 | -4.72 | 20.38 | 2.08 | -4.21 | -28.54 | 154.20 | -4.08 | -3.61 | 89.71 | -8.54 | -4.93 |
| 21Q2 (10) | 0.49 | 9.14 | -1.58 | 6.85 | 13.98 | 18.92 | 130.98 | 3.18 | 26.93 | 2.17 | -7.42 | -34.07 | 160.76 | -3.71 | 14.14 | 98.09 | -0.19 | 17.32 |
| 21Q1 (9) | 0.45 | -3.3 | 0.56 | 6.01 | 2.21 | -3.53 | 126.94 | 18.08 | 158.96 | 2.35 | -21.03 | -53.18 | 166.95 | 4.46 | 5.05 | 98.28 | 3.51 | 5.08 |
| 20Q4 (8) | 0.46 | 1.63 | 6.38 | 5.88 | -6.07 | -9.68 | 107.50 | 3.69 | 83.48 | 2.97 | 2.04 | -27.9 | 159.82 | -0.09 | 0.25 | 94.95 | 0.63 | -1.8 |
| 20Q3 (7) | 0.45 | -8.25 | 1.3 | 6.26 | 8.68 | -6.98 | 103.67 | 0.47 | 85.16 | 2.91 | -11.62 | -29.29 | 159.97 | 13.58 | 4.02 | 94.36 | 12.86 | 3.65 |
| 20Q2 (6) | 0.49 | 11.52 | -2.1 | 5.76 | -7.54 | -20.33 | 103.19 | 110.51 | 110.81 | 3.30 | -34.25 | -41.22 | 140.84 | -11.38 | 1.09 | 83.61 | -10.61 | -0.48 |
| 20Q1 (5) | 0.44 | 2.29 | -4.53 | 6.23 | -4.3 | -8.65 | 49.02 | -16.33 | 19.24 | 5.01 | 21.61 | -22.75 | 158.93 | -0.31 | 2.12 | 93.53 | -3.27 | 1.2 |
| 19Q4 (4) | 0.43 | -3.22 | 0.0 | 6.51 | -3.27 | 0.0 | 58.59 | 4.64 | 0.0 | 4.12 | 0.07 | 0.0 | 159.42 | 3.66 | 0.0 | 96.69 | 6.21 | 0.0 |
| 19Q3 (3) | 0.45 | -11.32 | 0.0 | 6.73 | -6.92 | 0.0 | 55.99 | 14.38 | 0.0 | 4.12 | -26.53 | 0.0 | 153.79 | 10.39 | 0.0 | 91.04 | 8.37 | 0.0 |
| 19Q2 (2) | 0.50 | 8.76 | 0.0 | 7.23 | 6.01 | 0.0 | 48.95 | 19.07 | 0.0 | 5.61 | -13.6 | 0.0 | 139.32 | -10.48 | 0.0 | 84.01 | -9.1 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 41.11 | 0.0 | 0.0 | 6.49 | 0.0 | 0.0 | 155.63 | 0.0 | 0.0 | 92.42 | 0.0 | 0.0 |
