- 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) | 0.42 | 9.79 | 3.54 | 79.7 | 43.5 | 34.88 | 77.52 | -12.27 | 0.03 | -52.87 | 178.45 | -6.61 | 119.52 | -4.11 |
| 2022 (9) | 0.38 | 1.27 | 1.97 | 7.07 | 32.25 | -4.36 | 88.36 | -40.07 | 0.05 | -18.52 | 191.09 | 0.82 | 124.64 | 5.26 |
| 2021 (8) | 0.38 | 10.46 | 1.84 | 87.76 | 33.72 | 35.2 | 147.43 | -54.6 | 0.07 | -42.44 | 189.53 | -4.17 | 118.41 | -19.42 |
| 2020 (7) | 0.34 | 14.3 | 0.98 | 34.25 | 24.94 | 13.78 | 324.72 | 27.85 | 0.12 | -37.88 | 197.78 | -11.07 | 146.95 | -18.93 |
| 2019 (6) | 0.30 | 7.6 | 0.73 | 170.37 | 21.92 | -4.49 | 253.99 | -35.36 | 0.19 | 171.79 | 222.41 | -6.09 | 181.26 | -2.93 |
| 2018 (5) | 0.28 | -7.5 | 0.27 | -74.53 | 22.95 | 10.66 | 392.91 | 55.78 | 0.07 | -50.95 | 236.84 | 8.56 | 186.74 | 14.12 |
| 2017 (4) | 0.30 | -11.32 | 1.06 | 135.56 | 20.74 | 4.75 | 252.22 | -17.24 | 0.14 | -23.07 | 218.17 | 3.39 | 163.63 | 1.02 |
| 2016 (3) | 0.34 | 2.36 | 0.45 | -16.67 | 19.8 | 7.2 | 304.75 | 73.77 | 0.18 | -49.35 | 211.01 | 1.02 | 161.98 | 1.28 |
| 2015 (2) | 0.33 | 3.7 | 0.54 | -37.93 | 18.47 | 0.6 | 175.38 | -17.06 | 0.36 | 146.89 | 208.87 | 6.08 | 159.94 | 9.78 |
| 2014 (1) | 0.32 | 6.69 | 0.87 | 112.2 | 18.36 | 15.25 | 211.45 | 5.92 | 0.14 | 0 | 196.90 | -6.2 | 145.69 | -8.28 |
| 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) | 0.42 | -3.41 | 9.79 | 3.54 | -27.9 | 79.7 | 31.90 | -67.37 | -43.3 | 0.18 | 89.08 | -36.47 | 178.45 | 4.81 | -6.61 | 119.52 | 9.22 | -4.11 |
| 23Q3 (19) | 0.43 | -5.88 | 18.7 | 4.91 | 334.51 | 53.92 | 97.77 | -27.13 | 8.86 | 0.09 | -17.75 | -59.27 | 170.26 | 5.63 | -12.24 | 109.43 | 9.18 | -12.91 |
| 23Q2 (18) | 0.46 | 11.24 | 13.99 | 1.13 | -27.1 | -33.53 | 134.17 | 57.7 | 26.34 | 0.11 | -29.39 | -51.65 | 161.18 | -10.68 | -7.26 | 100.23 | -9.39 | -11.78 |
| 23Q1 (17) | 0.41 | 8.56 | 10.3 | 1.55 | -21.32 | -40.84 | 85.08 | 51.23 | -26.74 | 0.16 | -42.14 | -33.14 | 180.45 | -5.57 | -5.92 | 110.62 | -11.25 | -10.68 |
| 22Q4 (16) | 0.38 | 4.43 | 1.27 | 1.97 | -38.24 | 7.07 | 56.26 | -37.36 | -51.58 | 0.28 | 21.21 | -2.26 | 191.09 | -1.5 | 0.82 | 124.64 | -0.8 | 5.26 |
| 22Q3 (15) | 0.37 | -9.61 | -10.3 | 3.19 | 87.65 | 126.24 | 89.81 | -15.43 | -22.82 | 0.23 | -2.36 | -21.77 | 194.00 | 11.63 | 11.22 | 125.65 | 10.6 | 9.47 |
| 22Q2 (14) | 0.40 | 7.64 | -4.28 | 1.7 | -35.11 | 11.84 | 106.20 | -8.55 | -33.16 | 0.23 | -2.37 | -9.25 | 173.79 | -9.39 | 1.71 | 113.61 | -8.26 | -2.61 |
| 22Q1 (13) | 0.38 | -0.32 | -8.45 | 2.62 | 42.39 | 172.92 | 116.13 | -0.06 | -57.32 | 0.24 | -15.42 | -27.13 | 191.80 | 1.2 | 4.23 | 123.84 | 4.59 | -7.7 |
| 21Q4 (12) | 0.38 | -7.51 | 10.46 | 1.84 | 30.5 | 87.76 | 116.20 | -0.15 | -64.73 | 0.28 | -2.98 | -33.96 | 189.53 | 8.66 | -4.17 | 118.41 | 3.16 | -19.42 |
| 21Q3 (11) | 0.41 | -3.55 | 33.54 | 1.41 | -7.24 | 24.78 | 116.37 | -26.76 | -56.28 | 0.29 | 13.27 | -50.36 | 174.43 | 2.09 | -18.87 | 114.78 | -1.61 | -30.48 |
| 21Q2 (10) | 0.42 | 2.95 | 10.11 | 1.52 | 58.33 | 245.45 | 158.89 | -41.6 | -59.0 | 0.26 | -21.61 | -44.08 | 170.86 | -7.15 | -3.59 | 116.66 | -13.05 | -15.46 |
| 21Q1 (9) | 0.41 | 20.27 | 3.61 | 0.96 | -2.04 | 5.49 | 272.08 | -17.42 | -15.8 | 0.33 | -23.35 | -36.56 | 184.02 | -6.96 | 8.91 | 134.17 | -8.7 | 2.07 |
| 20Q4 (8) | 0.34 | 11.82 | 14.3 | 0.98 | -13.27 | 34.25 | 329.46 | 23.78 | 26.35 | 0.43 | -27.07 | -49.61 | 197.78 | -8.01 | -11.07 | 146.95 | -11.0 | -18.93 |
| 20Q3 (7) | 0.31 | -20.47 | 12.7 | 1.13 | 156.82 | 126.0 | 266.16 | -31.33 | -34.19 | 0.59 | 27.6 | -30.0 | 215.01 | 21.32 | -11.99 | 165.11 | 19.65 | -16.78 |
| 20Q2 (6) | 0.38 | -3.13 | 9.37 | 0.44 | -51.65 | 83.33 | 387.58 | 19.95 | 182.74 | 0.46 | -11.06 | 74.12 | 177.22 | 4.88 | -5.82 | 137.99 | 4.98 | -13.02 |
| 20Q1 (5) | 0.40 | 32.67 | 48.2 | 0.91 | 24.66 | 264.0 | 323.12 | 23.92 | -48.7 | 0.52 | -39.12 | 67.56 | 168.97 | -24.03 | -32.08 | 131.45 | -27.48 | -34.83 |
| 19Q4 (4) | 0.30 | 10.26 | 0.0 | 0.73 | 46.0 | 0.0 | 260.75 | -35.52 | 0.0 | 0.85 | 1.31 | 0.0 | 222.41 | -8.96 | 0.0 | 181.26 | -8.63 | 0.0 |
| 19Q3 (3) | 0.27 | -22.82 | 0.0 | 0.5 | 108.33 | 0.0 | 404.42 | 195.02 | 0.0 | 0.84 | 217.42 | 0.0 | 244.29 | 29.82 | 0.0 | 198.39 | 25.06 | 0.0 |
| 19Q2 (2) | 0.35 | 31.26 | 0.0 | 0.24 | -4.0 | 0.0 | 137.08 | -78.24 | 0.0 | 0.27 | -14.41 | 0.0 | 188.17 | -24.36 | 0.0 | 158.64 | -21.35 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 629.92 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 248.76 | 0.0 | 0.0 | 201.70 | 0.0 | 0.0 |
