- 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) | 0.58 | 4.76 | 303.02 | 21.54 | 698.61 | -28.11 | 1.40 | -43.09 | 75.05 | 241.12 | 219.36 | 4.94 | 194.58 | 11.96 |
| 2022 (9) | 0.55 | 1.45 | 249.32 | 46.56 | 971.81 | -5.73 | 2.46 | -25.45 | 22.00 | 131.13 | 209.04 | 2.96 | 173.79 | 8.53 |
| 2021 (8) | 0.55 | -2.64 | 170.12 | -12.75 | 1030.89 | -10.03 | 3.30 | -2.94 | 9.52 | -15.15 | 203.03 | 8.93 | 160.13 | 2.18 |
| 2020 (7) | 0.56 | -2.95 | 194.99 | -1.77 | 1145.83 | -16.12 | 3.40 | 83.78 | 11.22 | -77.82 | 186.38 | 20.99 | 156.71 | 21.41 |
| 2019 (6) | 0.58 | 3.67 | 198.51 | 14.67 | 1366.07 | 20.38 | 1.85 | -6.57 | 50.58 | 22.63 | 154.05 | 16.26 | 129.07 | 28.43 |
| 2018 (5) | 0.56 | 0.82 | 173.11 | -2.47 | 1134.82 | 5.85 | 1.98 | -55.0 | 41.25 | 2732.98 | 132.50 | 18.35 | 100.50 | 7.69 |
| 2017 (4) | 0.55 | -16.94 | 177.5 | -44.31 | 1072.08 | 20.17 | 4.40 | 0 | 1.46 | -94.91 | 111.96 | 32.75 | 93.32 | 37.84 |
| 2016 (3) | 0.66 | -8.51 | 318.72 | -38.33 | 892.16 | -26.49 | -0.12 | 0 | 28.62 | 0.0 | 84.34 | -5.46 | 67.70 | -9.13 |
| 2015 (2) | 0.73 | 4.1 | 516.82 | -29.54 | 1213.64 | -6.29 | -15.50 | 0 | 28.62 | 0.0 | 89.21 | 13.9 | 74.50 | 6.17 |
| 2014 (1) | 0.70 | -0.77 | 733.47 | 15.35 | 1295.17 | -18.58 | 1.40 | -84.88 | 28.62 | 0 | 78.32 | -14.33 | 70.17 | -13.79 |
| 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) | 0.58 | -2.64 | 4.76 | 303.02 | -13.2 | 21.54 | 0.91 | -38.93 | -18.02 | 5203.67 | 2041.06 | 769.52 | 219.36 | 1.93 | 4.94 | 194.58 | 0.38 | 11.96 |
| 23Q3 (19) | 0.59 | -0.87 | -0.35 | 349.1 | -3.93 | 8.92 | 1.49 | 13.74 | -53.73 | 243.04 | -49.68 | 230.98 | 215.21 | 7.43 | 6.48 | 193.85 | 7.18 | 13.58 |
| 23Q2 (18) | 0.60 | 1.13 | -1.93 | 363.37 | 7.53 | 15.11 | 1.31 | -32.47 | -49.62 | 483.03 | 233.44 | 101.45 | 200.32 | -0.06 | 3.1 | 180.87 | 1.43 | 13.75 |
| 23Q1 (17) | 0.59 | 7.32 | -3.15 | 337.91 | 35.53 | 5.41 | 1.94 | 74.77 | -45.2 | 144.86 | -75.79 | 128.95 | 200.44 | -4.11 | 6.06 | 178.32 | 2.61 | 10.87 |
| 22Q4 (16) | 0.55 | -7.39 | 1.45 | 249.32 | -22.21 | 46.56 | 1.11 | -65.53 | -63.12 | 598.45 | 714.99 | 593.96 | 209.04 | 3.43 | 2.96 | 173.79 | 1.83 | 8.53 |
| 22Q3 (15) | 0.60 | -2.43 | -0.03 | 320.51 | 1.53 | 16.59 | 3.22 | 23.85 | -16.15 | 73.43 | -69.37 | 111.12 | 202.11 | 4.02 | 18.79 | 170.67 | 7.33 | 20.05 |
| 22Q2 (14) | 0.61 | -0.13 | 4.53 | 315.67 | -1.53 | 25.34 | 2.60 | -26.55 | -15.03 | 239.77 | 278.95 | 632.03 | 194.29 | 2.81 | 9.4 | 159.01 | -1.13 | 5.38 |
| 22Q1 (13) | 0.61 | 12.42 | -0.63 | 320.58 | 88.44 | 6.72 | 3.54 | 17.61 | 7.6 | 63.27 | -26.63 | 166.91 | 188.98 | -6.92 | 24.09 | 160.83 | 0.44 | 23.12 |
| 21Q4 (12) | 0.55 | -8.74 | -2.64 | 170.12 | -38.12 | -12.75 | 3.01 | -21.61 | -19.73 | 86.24 | 147.94 | 79.68 | 203.03 | 19.33 | 8.93 | 160.13 | 12.64 | 2.18 |
| 21Q3 (11) | 0.60 | 2.02 | -0.7 | 274.91 | 9.15 | -2.3 | 3.84 | 25.49 | -15.04 | 34.78 | 6.19 | 67.83 | 170.14 | -4.2 | 11.29 | 142.16 | -5.79 | 5.0 |
| 21Q2 (10) | 0.59 | -5.06 | -0.95 | 251.86 | -16.15 | -2.3 | 3.06 | -6.99 | -12.07 | 32.75 | 38.17 | 28.01 | 177.60 | 16.62 | 19.97 | 150.89 | 15.51 | 19.55 |
| 21Q1 (9) | 0.62 | 10.14 | 0.6 | 300.38 | 54.05 | -6.41 | 3.29 | -12.27 | 43.67 | 23.71 | -50.61 | -89.93 | 152.29 | -18.29 | 7.45 | 130.63 | -16.64 | 5.19 |
| 20Q4 (8) | 0.56 | -6.92 | -2.95 | 194.99 | -30.7 | -1.77 | 3.75 | -17.04 | 837.5 | 48.00 | 131.59 | 2.81 | 186.38 | 21.91 | 20.99 | 156.71 | 15.75 | 21.41 |
| 20Q3 (7) | 0.60 | 1.76 | -2.97 | 281.39 | 9.16 | 2.68 | 4.52 | 29.89 | 38.65 | 20.72 | -19.01 | -55.61 | 152.88 | 3.27 | 12.71 | 135.39 | 7.27 | 16.88 |
| 20Q2 (6) | 0.59 | -3.57 | 5.57 | 257.78 | -19.68 | 21.57 | 3.48 | 51.97 | 114.81 | 25.59 | -89.13 | -87.08 | 148.04 | 4.45 | 0.75 | 126.22 | 1.64 | 1.82 |
| 20Q1 (5) | 0.61 | 6.26 | 8.27 | 320.95 | 61.68 | 36.17 | 2.29 | 472.5 | 8.02 | 235.47 | 404.4 | -54.52 | 141.73 | -8.0 | -5.14 | 124.18 | -3.79 | 1.47 |
| 19Q4 (4) | 0.58 | -6.94 | 0.0 | 198.51 | -27.56 | 0.0 | 0.40 | -87.73 | 0.0 | 46.68 | 0.0 | 0.0 | 154.05 | 13.57 | 0.0 | 129.07 | 11.42 | 0.0 |
| 19Q3 (3) | 0.62 | 10.72 | 0.0 | 274.05 | 29.24 | 0.0 | 3.26 | 101.23 | 0.0 | 46.68 | -76.42 | 0.0 | 135.64 | -7.69 | 0.0 | 115.84 | -6.55 | 0.0 |
| 19Q2 (2) | 0.56 | -1.11 | 0.0 | 212.05 | -10.03 | 0.0 | 1.62 | -23.58 | 0.0 | 197.98 | -61.76 | 0.0 | 146.94 | -1.65 | 0.0 | 123.96 | 1.29 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 235.7 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 517.75 | 0.0 | 0.0 | 149.41 | 0.0 | 0.0 | 122.38 | 0.0 | 0.0 |
