- 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) | 0.48 | -8.83 | 6.76 | -23.53 | 11.99 | 7.53 | 16.37 | 6.58 | 3.49 | -37.23 | 192.05 | 10.63 | 147.46 | 24.56 |
| 2022 (9) | 0.52 | -6.74 | 8.84 | 1.61 | 11.15 | -19.9 | 15.36 | -34.19 | 5.57 | 20.58 | 173.60 | 7.19 | 118.38 | 22.6 |
| 2021 (8) | 0.56 | 2.17 | 8.7 | 8.61 | 13.92 | 46.07 | 23.34 | 97.96 | 4.62 | -43.94 | 161.96 | -11.16 | 96.56 | -18.54 |
| 2020 (7) | 0.55 | 23.33 | 8.01 | 90.26 | 9.53 | 34.6 | 11.79 | 245.75 | 8.24 | -33.91 | 182.30 | -27.23 | 118.53 | -9.87 |
| 2019 (6) | 0.45 | 2.49 | 4.21 | -10.04 | 7.08 | -27.68 | 3.41 | -67.71 | 12.46 | 482.62 | 250.53 | 7.48 | 131.51 | 5.72 |
| 2018 (5) | 0.43 | -21.08 | 4.68 | -19.17 | 9.79 | 9.88 | 10.56 | 27.69 | 2.14 | -59.4 | 233.09 | 44.84 | 124.39 | 42.06 |
| 2017 (4) | 0.55 | -4.04 | 5.79 | -8.96 | 8.91 | 36.45 | 8.27 | 121.12 | 5.27 | -62.98 | 160.93 | -14.12 | 87.56 | -19.57 |
| 2016 (3) | 0.57 | -10.0 | 6.36 | -16.64 | 6.53 | 24.62 | 3.74 | -29.3 | 14.23 | 29.98 | 187.40 | 1.66 | 108.86 | 35.15 |
| 2015 (2) | 0.64 | -3.17 | 7.63 | 21.88 | 5.24 | -11.04 | 5.29 | -31.57 | 10.95 | 78.62 | 184.34 | 8.58 | 80.55 | -20.32 |
| 2014 (1) | 0.66 | -10.61 | 6.26 | 10.02 | 5.89 | 34.47 | 7.73 | 75.28 | 6.13 | 0 | 169.77 | 55.61 | 101.09 | 133.95 |
| 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) | 0.48 | -3.98 | -8.83 | 6.76 | -2.59 | -23.53 | 17.92 | -39.7 | 227.61 | 13.00 | 72.13 | -73.13 | 192.05 | 6.25 | 10.63 | 147.46 | 10.38 | 24.56 |
| 23Q3 (19) | 0.50 | -2.68 | -6.47 | 6.94 | -0.14 | -23.31 | 29.72 | 125.32 | 68.77 | 7.55 | -62.94 | -59.27 | 180.76 | 4.85 | 6.4 | 133.59 | 14.54 | 24.71 |
| 23Q2 (18) | 0.51 | 0.93 | -9.05 | 6.95 | -14.72 | -25.35 | 13.19 | 145.62 | -15.88 | 20.38 | -59.91 | -17.75 | 172.40 | -5.25 | 7.75 | 116.63 | -6.73 | 13.46 |
| 23Q1 (17) | 0.51 | -3.32 | -7.51 | 8.15 | -7.81 | -9.14 | 5.37 | -1.83 | -78.87 | 50.83 | 5.06 | 192.23 | 181.96 | 4.82 | 9.13 | 125.04 | 5.63 | 26.93 |
| 22Q4 (16) | 0.52 | -1.51 | -6.74 | 8.84 | -2.32 | 1.61 | 5.47 | -68.94 | -63.87 | 48.38 | 160.93 | 65.11 | 173.60 | 2.18 | 7.19 | 118.38 | 10.51 | 22.6 |
| 22Q3 (15) | 0.53 | -5.36 | -7.0 | 9.05 | -2.79 | 13.41 | 17.61 | 12.31 | -47.02 | 18.54 | -25.16 | 42.22 | 169.89 | 6.18 | 6.14 | 107.12 | 4.21 | 10.22 |
| 22Q2 (14) | 0.56 | 2.63 | 0.27 | 9.31 | 3.79 | 15.94 | 15.68 | -38.29 | -32.56 | 24.78 | 42.44 | 33.64 | 160.00 | -4.04 | -5.58 | 102.79 | 4.34 | 2.27 |
| 22Q1 (13) | 0.55 | -2.51 | -0.67 | 8.97 | 3.1 | 10.88 | 25.41 | 67.83 | 18.96 | 17.39 | -40.64 | -14.9 | 166.73 | 2.95 | -7.28 | 98.51 | 2.02 | -14.64 |
| 21Q4 (12) | 0.56 | -1.79 | 2.17 | 8.7 | 9.02 | 8.61 | 15.14 | -54.45 | -39.63 | 29.30 | 124.75 | 80.01 | 161.96 | 1.19 | -11.16 | 96.56 | -0.65 | -18.54 |
| 21Q3 (11) | 0.57 | 2.04 | 3.18 | 7.98 | -0.62 | -0.25 | 33.24 | 42.97 | 64.88 | 13.04 | -29.68 | -42.42 | 160.06 | -5.55 | -12.74 | 97.19 | -3.3 | -11.66 |
| 21Q2 (10) | 0.56 | 1.67 | 1.99 | 8.03 | -0.74 | 1.65 | 23.25 | 8.85 | 132.73 | 18.54 | -9.3 | -59.98 | 169.46 | -5.76 | -7.22 | 100.51 | -12.91 | -3.23 |
| 21Q1 (9) | 0.55 | 0.27 | 18.66 | 8.09 | 1.0 | 93.54 | 21.36 | -14.83 | 21260.0 | 20.44 | 25.57 | -93.69 | 179.82 | -1.36 | -12.87 | 115.41 | -2.63 | 9.24 |
| 20Q4 (8) | 0.55 | -0.81 | 23.33 | 8.01 | 0.12 | 90.26 | 25.08 | 24.4 | 4378.57 | 16.28 | -28.11 | -94.98 | 182.30 | -0.61 | -27.23 | 118.53 | 7.73 | -9.87 |
| 20Q3 (7) | 0.55 | 0.86 | 17.11 | 8.0 | 1.27 | 101.01 | 20.16 | 101.8 | 4788.37 | 22.65 | -51.13 | 57.6 | 183.42 | 0.43 | -6.06 | 110.02 | 5.92 | 10.78 |
| 20Q2 (6) | 0.55 | 18.29 | 11.52 | 7.9 | 89.0 | 140.12 | 9.99 | 9890.0 | 8.35 | 46.33 | -85.7 | 222.47 | 182.64 | -11.5 | 8.73 | 103.87 | -1.68 | 13.1 |
| 20Q1 (5) | 0.46 | 4.22 | 10.81 | 4.18 | -0.71 | 40.74 | 0.10 | -82.14 | -98.04 | 324.00 | 0.0 | 1196.0 | 206.37 | -17.63 | -20.33 | 105.65 | -19.66 | -14.93 |
| 19Q4 (4) | 0.45 | -5.82 | 0.0 | 4.21 | 5.78 | 0.0 | 0.56 | 230.23 | 0.0 | 324.00 | 2154.95 | 0.0 | 250.53 | 28.31 | 0.0 | 131.51 | 32.42 | 0.0 |
| 19Q3 (3) | 0.47 | -3.96 | 0.0 | 3.98 | 20.97 | 0.0 | -0.43 | -104.66 | 0.0 | 14.37 | 0.0 | 0.0 | 195.26 | 16.25 | 0.0 | 99.31 | 8.13 | 0.0 |
| 19Q2 (2) | 0.49 | 17.55 | 0.0 | 3.29 | 10.77 | 0.0 | 9.22 | 81.14 | 0.0 | 14.37 | -42.53 | 0.0 | 167.97 | -35.16 | 0.0 | 91.84 | -26.05 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 2.97 | 0.0 | 0.0 | 5.09 | 0.0 | 0.0 | 25.00 | 0.0 | 0.0 | 259.04 | 0.0 | 0.0 | 124.19 | 0.0 | 0.0 |
