- 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) | 0.55 | -5.3 | 93.71 | -30.98 | 510.52 | -5.03 | 3.95 | -65.17 | 2.06 | -22.94 | 232.48 | -1.77 | 154.94 | 9.07 |
| 2022 (9) | 0.58 | 42.54 | 135.77 | 441.56 | 537.57 | 88.2 | 11.34 | -59.66 | 2.68 | 1631.74 | 236.66 | 21.51 | 142.06 | 17.68 |
| 2021 (8) | 0.41 | -1.9 | 25.07 | 257.63 | 285.64 | 26.74 | 28.11 | 48.1 | 0.15 | -26.54 | 194.77 | -27.88 | 120.72 | -34.01 |
| 2020 (7) | 0.42 | -15.13 | 7.01 | -75.95 | 225.38 | -2.4 | 18.98 | -19.78 | 0.21 | -13.89 | 270.05 | 13.52 | 182.93 | 0.9 |
| 2019 (6) | 0.49 | 0.1 | 29.15 | 543.49 | 230.92 | 7.95 | 23.66 | -35.58 | 0.24 | -0.16 | 237.89 | -5.45 | 181.29 | 10.31 |
| 2018 (5) | 0.49 | 9.0 | 4.53 | -68.45 | 213.92 | 37.14 | 36.73 | -21.83 | 0.24 | -28.45 | 251.59 | 44.89 | 164.34 | 46.2 |
| 2017 (4) | 0.45 | -3.3 | 14.36 | 201.05 | 155.99 | 69.41 | 46.99 | 73.01 | 0.34 | -16.7 | 173.64 | -47.59 | 112.41 | -55.29 |
| 2016 (3) | 0.46 | 21.82 | 4.77 | -12.15 | 92.08 | 9.4 | 27.16 | -55.69 | 0.41 | 7.34 | 331.29 | 42.46 | 251.41 | 62.48 |
| 2015 (2) | 0.38 | 3.76 | 5.43 | 28.98 | 84.17 | 12.5 | 61.30 | -17.98 | 0.38 | -19.92 | 232.55 | -9.37 | 154.73 | -6.71 |
| 2014 (1) | 0.37 | 11.45 | 4.21 | 130.05 | 74.82 | 5.2 | 74.74 | -46.09 | 0.48 | 0 | 256.59 | 2.98 | 165.86 | -3.69 |
| 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) | 0.55 | -3.9 | -5.3 | 93.71 | -7.92 | -30.98 | 4.02 | 2.29 | -52.09 | 9.42 | 41.89 | -15.56 | 232.48 | 5.96 | -1.77 | 154.94 | 8.37 | 9.07 |
| 23Q3 (19) | 0.57 | -5.37 | -5.34 | 101.77 | -11.89 | -24.73 | 3.93 | 11.65 | -70.32 | 6.64 | -62.24 | -24.97 | 219.40 | -5.35 | -6.45 | 142.97 | -7.01 | 5.02 |
| 23Q2 (18) | 0.60 | -2.94 | -5.65 | 115.5 | -9.7 | -15.09 | 3.52 | -20.18 | -75.72 | 17.58 | 26.52 | 96.66 | 231.79 | -0.34 | 11.06 | 153.74 | 1.57 | 25.31 |
| 23Q1 (17) | 0.62 | 7.28 | -3.09 | 127.91 | -5.79 | -6.72 | 4.41 | -47.44 | -55.0 | 13.89 | 24.56 | -30.44 | 232.57 | -1.73 | 12.14 | 151.37 | 6.55 | 18.78 |
| 22Q4 (16) | 0.58 | -3.94 | 42.54 | 135.77 | 0.41 | 441.56 | 8.39 | -36.63 | -73.61 | 11.15 | 26.07 | 1914.61 | 236.66 | 0.91 | 21.51 | 142.06 | 4.36 | 17.68 |
| 22Q3 (15) | 0.60 | -5.68 | 45.14 | 135.21 | -0.6 | 1102.94 | 13.24 | -8.69 | -58.34 | 8.85 | -1.02 | 1524.5 | 234.53 | 12.38 | -0.82 | 136.13 | 10.95 | -9.04 |
| 22Q2 (14) | 0.64 | -0.31 | 46.09 | 136.02 | -0.8 | 1381.7 | 14.50 | 47.96 | -55.62 | 8.94 | -55.25 | 1298.97 | 208.70 | 0.63 | -5.99 | 122.69 | -3.73 | -18.57 |
| 22Q1 (13) | 0.64 | 57.8 | 52.74 | 137.12 | 446.95 | 1955.77 | 9.80 | -69.17 | -43.78 | 19.97 | 3507.52 | 1568.76 | 207.39 | 6.48 | -14.16 | 127.44 | 5.57 | -21.38 |
| 21Q4 (12) | 0.41 | -2.18 | -1.9 | 25.07 | 123.04 | 257.63 | 31.79 | 0.03 | 33.4 | 0.55 | 1.66 | -15.59 | 194.77 | -17.63 | -27.88 | 120.72 | -19.34 | -34.01 |
| 21Q3 (11) | 0.42 | -5.06 | 2.46 | 11.24 | 22.44 | 102.89 | 31.78 | -2.72 | 39.32 | 0.54 | -14.76 | -32.27 | 236.47 | 6.52 | -21.88 | 149.66 | -0.67 | -25.95 |
| 21Q2 (10) | 0.44 | 4.23 | -5.33 | 9.18 | 37.63 | 77.22 | 32.67 | 87.44 | 54.18 | 0.64 | -46.62 | -23.13 | 221.99 | -8.11 | -9.21 | 150.67 | -7.05 | -7.09 |
| 21Q1 (9) | 0.42 | 1.35 | -9.6 | 6.67 | -4.85 | 17.64 | 17.43 | -26.86 | 69.55 | 1.20 | 82.47 | -34.95 | 241.59 | -10.54 | -9.9 | 162.10 | -11.39 | -15.59 |
| 20Q4 (8) | 0.42 | 2.16 | -15.13 | 7.01 | 26.53 | -75.95 | 23.83 | 4.47 | 16.3 | 0.66 | -18.42 | -28.45 | 270.05 | -10.79 | 13.52 | 182.93 | -9.49 | 0.9 |
| 20Q3 (7) | 0.41 | -12.27 | -17.9 | 5.54 | 6.95 | -84.14 | 22.81 | 7.65 | -19.88 | 0.80 | -3.25 | 2.79 | 302.71 | 23.81 | 89.8 | 202.12 | 24.64 | 86.63 |
| 20Q2 (6) | 0.46 | -0.47 | -10.86 | 5.18 | -8.64 | -85.34 | 21.19 | 106.13 | -20.61 | 0.83 | -54.83 | 12.63 | 244.50 | -8.82 | 57.6 | 162.16 | -15.55 | 50.01 |
| 20Q1 (5) | 0.47 | -4.86 | -0.51 | 5.67 | -80.55 | -83.26 | 10.28 | -49.83 | -46.76 | 1.84 | 100.69 | 81.77 | 268.14 | 12.72 | 56.1 | 192.03 | 5.92 | 70.25 |
| 19Q4 (4) | 0.49 | -1.17 | 0.0 | 29.15 | -16.55 | 0.0 | 20.49 | -28.03 | 0.0 | 0.92 | 17.19 | 0.0 | 237.89 | 49.16 | 0.0 | 181.29 | 67.4 | 0.0 |
| 19Q3 (3) | 0.50 | -4.75 | 0.0 | 34.93 | -1.16 | 0.0 | 28.47 | 6.67 | 0.0 | 0.78 | 6.02 | 0.0 | 159.49 | 2.8 | 0.0 | 108.30 | 0.19 | 0.0 |
| 19Q2 (2) | 0.52 | 11.09 | 0.0 | 35.34 | 4.31 | 0.0 | 26.69 | 38.22 | 0.0 | 0.74 | -27.1 | 0.0 | 155.14 | -9.68 | 0.0 | 108.10 | -4.16 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 33.88 | 0.0 | 0.0 | 19.31 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 171.77 | 0.0 | 0.0 | 112.79 | 0.0 | 0.0 |
