- 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) | 0.53 | -9.47 | 18.22 | -15.49 | 42.08 | -15.6 | 6.71 | -53.85 | 5.04 | 85.14 | 240.71 | 55.5 | 181.67 | 73.53 |
| 2022 (9) | 0.58 | -8.3 | 21.56 | 30.83 | 49.86 | 15.79 | 14.54 | -1.02 | 2.72 | 6.51 | 154.80 | 9.18 | 104.69 | 6.24 |
| 2021 (8) | 0.64 | 9.56 | 16.48 | 103.96 | 43.06 | 22.5 | 14.69 | 76.99 | 2.56 | -46.84 | 141.78 | -33.54 | 98.54 | -38.69 |
| 2020 (7) | 0.58 | 4.31 | 8.08 | 36.72 | 35.15 | -8.13 | 8.30 | -52.6 | 4.81 | 460.74 | 213.34 | 7.54 | 160.73 | 11.75 |
| 2019 (6) | 0.56 | 4.96 | 5.91 | -43.61 | 38.26 | 11.64 | 17.51 | -8.99 | 0.86 | 62.61 | 198.38 | 31.39 | 143.83 | 38.97 |
| 2018 (5) | 0.53 | -10.3 | 10.48 | -7.75 | 34.27 | 2.76 | 19.24 | -13.68 | 0.53 | -32.61 | 150.99 | 12.93 | 103.50 | 30.52 |
| 2017 (4) | 0.59 | -3.38 | 11.36 | 84.72 | 33.35 | 24.63 | 22.29 | 2.77 | 0.78 | -51.07 | 133.70 | 6.88 | 79.30 | -10.11 |
| 2016 (3) | 0.61 | 10.98 | 6.15 | -5.96 | 26.76 | 21.2 | 21.69 | 106.18 | 1.60 | -38.12 | 125.09 | -14.07 | 88.22 | -7.81 |
| 2015 (2) | 0.55 | -20.36 | 6.54 | -24.57 | 22.08 | 9.74 | 10.52 | 116.02 | 2.59 | -64.93 | 145.57 | 32.05 | 95.69 | 36.25 |
| 2014 (1) | 0.69 | 2.72 | 8.67 | 32.57 | 20.12 | 40.21 | 4.87 | 17.92 | 7.37 | 0 | 110.24 | 8.05 | 70.23 | 12.6 |
| 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) | 0.53 | -3.79 | -9.47 | 18.22 | -35.85 | -15.49 | -0.83 | -107.1 | -118.91 | 10.10 | 0.0 | -75.46 | 240.71 | 46.35 | 55.5 | 181.67 | 45.67 | 73.53 |
| 23Q3 (19) | 0.55 | -6.87 | -9.4 | 28.4 | 3.92 | 27.13 | 11.69 | 36.73 | -37.98 | 10.10 | -38.6 | 45.99 | 164.48 | 4.33 | 6.08 | 124.71 | 9.43 | 14.61 |
| 23Q2 (18) | 0.59 | 2.24 | -8.85 | 27.33 | 26.53 | 22.83 | 8.55 | 13.85 | -35.96 | 16.45 | -26.7 | 34.36 | 157.65 | -4.22 | 2.35 | 113.96 | 0.92 | 6.76 |
| 23Q1 (17) | 0.58 | -1.17 | -13.01 | 21.6 | 0.19 | -8.98 | 7.51 | 71.07 | -72.95 | 22.44 | -45.47 | 133.07 | 164.60 | 6.33 | 14.08 | 112.92 | 7.86 | 9.33 |
| 22Q4 (16) | 0.58 | -3.72 | -8.3 | 21.56 | -3.49 | 30.83 | 4.39 | -76.71 | -44.57 | 41.14 | 494.84 | 44.53 | 154.80 | -0.17 | 9.18 | 104.69 | -3.79 | 6.24 |
| 22Q3 (15) | 0.61 | -6.31 | 4.99 | 22.34 | 0.4 | 52.39 | 18.85 | 41.2 | -25.26 | 6.92 | -43.49 | 19.15 | 155.06 | 0.67 | 5.47 | 108.81 | 1.94 | 3.09 |
| 22Q2 (14) | 0.65 | -2.43 | 10.19 | 22.25 | -6.24 | 105.45 | 13.35 | -51.91 | 93.2 | 12.24 | 27.16 | -44.36 | 154.03 | 6.75 | -10.14 | 106.74 | 3.35 | -16.71 |
| 22Q1 (13) | 0.66 | 4.18 | 18.24 | 23.73 | 43.99 | 161.06 | 27.76 | 250.51 | 34.3 | 9.63 | -66.18 | 13.99 | 144.29 | 1.77 | -24.5 | 103.28 | 4.81 | -28.9 |
| 21Q4 (12) | 0.64 | 10.25 | 9.56 | 16.48 | 12.41 | 103.96 | 7.92 | -68.6 | 18.03 | 28.47 | 390.37 | 65.71 | 141.78 | -3.56 | -33.54 | 98.54 | -6.64 | -38.69 |
| 21Q3 (11) | 0.58 | -1.67 | 3.31 | 14.66 | 35.36 | 75.36 | 25.22 | 264.98 | 146.29 | 5.81 | -73.61 | -59.14 | 147.02 | -14.23 | -33.0 | 105.55 | -17.64 | -36.56 |
| 21Q2 (10) | 0.59 | 4.69 | 5.14 | 10.83 | 19.14 | 47.95 | 6.91 | -66.57 | 315.94 | 22.00 | 160.53 | 361.42 | 171.42 | -10.31 | -15.73 | 128.16 | -11.77 | -14.04 |
| 21Q1 (9) | 0.56 | -3.46 | 2.49 | 9.09 | 12.5 | 28.03 | 20.67 | 208.05 | 10.83 | 8.44 | -50.84 | 77.11 | 191.12 | -10.42 | -10.65 | 145.25 | -9.63 | -9.57 |
| 20Q4 (8) | 0.58 | 3.96 | 4.31 | 8.08 | -3.35 | 36.72 | 6.71 | -34.47 | -12.29 | 17.18 | 20.9 | 92.91 | 213.34 | -2.78 | 7.54 | 160.73 | -3.39 | 11.75 |
| 20Q3 (7) | 0.56 | 0.07 | 1.6 | 8.36 | 14.21 | 43.15 | 10.24 | 420.0 | -54.67 | 14.21 | 198.0 | 536.07 | 219.43 | 7.87 | 8.31 | 166.37 | 11.58 | 10.38 |
| 20Q2 (6) | 0.56 | 2.05 | 2.54 | 7.32 | 3.1 | -22.04 | -3.20 | -117.16 | -113.78 | 4.77 | 0.0 | 89.63 | 203.42 | -4.9 | 34.56 | 149.10 | -7.18 | 40.18 |
| 20Q1 (5) | 0.55 | -1.74 | 4.55 | 7.1 | 20.14 | -29.84 | 18.65 | 143.79 | 12.62 | 4.77 | -46.46 | 133.81 | 213.91 | 7.83 | 40.48 | 160.63 | 11.68 | 52.26 |
| 19Q4 (4) | 0.56 | 1.26 | 0.0 | 5.91 | 1.2 | 0.0 | 7.65 | -66.14 | 0.0 | 8.90 | 298.64 | 0.0 | 198.38 | -2.08 | 0.0 | 143.83 | -4.58 | 0.0 |
| 19Q3 (3) | 0.55 | 0.99 | 0.0 | 5.84 | -37.81 | 0.0 | 22.59 | -2.76 | 0.0 | 2.23 | -11.16 | 0.0 | 202.60 | 34.02 | 0.0 | 150.73 | 41.72 | 0.0 |
| 19Q2 (2) | 0.54 | 4.05 | 0.0 | 9.39 | -7.21 | 0.0 | 23.23 | 40.28 | 0.0 | 2.51 | 23.3 | 0.0 | 151.17 | -0.72 | 0.0 | 106.36 | 0.82 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 10.12 | 0.0 | 0.0 | 16.56 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 152.27 | 0.0 | 0.0 | 105.50 | 0.0 | 0.0 |
