- 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) | 0.57 | -3.66 | 26.49 | 43.81 | 30.89 | -34.75 | 7.49 | -70.4 | 1.76 | 104.83 | 114.85 | -20.41 | 87.21 | -21.84 |
| 2022 (9) | 0.59 | 3.04 | 18.42 | 28.9 | 47.34 | -1.6 | 25.30 | 26.63 | 0.86 | -45.66 | 144.31 | -4.76 | 111.58 | -9.51 |
| 2021 (8) | 0.57 | 1.85 | 14.29 | 18.98 | 48.11 | 39.05 | 19.98 | 127.56 | 1.59 | 85.79 | 151.52 | -8.32 | 123.31 | -7.65 |
| 2020 (7) | 0.56 | -0.23 | 12.01 | -24.56 | 34.6 | -18.32 | 8.78 | -19.82 | 0.85 | -53.09 | 165.27 | -12.52 | 133.52 | -13.14 |
| 2019 (6) | 0.56 | 0.3 | 15.92 | 28.18 | 42.36 | -13.07 | 10.95 | -51.4 | 1.82 | 42.31 | 188.92 | 2.94 | 153.71 | 8.7 |
| 2018 (5) | 0.56 | -5.15 | 12.42 | 5.7 | 48.73 | 0.68 | 22.53 | 14.71 | 1.28 | -34.78 | 183.52 | 10.54 | 141.41 | 22.24 |
| 2017 (4) | 0.59 | 1.54 | 11.75 | 33.52 | 48.4 | 31.99 | 19.64 | -34.66 | 1.96 | 65.02 | 166.02 | 1.02 | 115.68 | -7.44 |
| 2016 (3) | 0.58 | 22.49 | 8.8 | 26.26 | 36.67 | 0.55 | 30.06 | 5.58 | 1.19 | -22.87 | 164.35 | -20.15 | 124.98 | -25.88 |
| 2015 (2) | 0.48 | 14.62 | 6.97 | 23.14 | 36.47 | 37.73 | 28.47 | 70.28 | 1.54 | -66.54 | 205.83 | -16.3 | 168.62 | -19.72 |
| 2014 (1) | 0.42 | -1.07 | 5.66 | 10.33 | 26.48 | 3.4 | 16.72 | -11.67 | 4.60 | 0 | 245.90 | 7.64 | 210.03 | 16.16 |
| 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) | 0.57 | -1.34 | -3.66 | 26.49 | 14.77 | 43.81 | 13.30 | 432.0 | 196.21 | 3.40 | -86.78 | -83.83 | 114.85 | -7.21 | -20.41 | 87.21 | -3.81 | -21.84 |
| 23Q3 (19) | 0.58 | 1.2 | -0.78 | 23.08 | 20.02 | 32.42 | 2.50 | -65.71 | -92.86 | 25.69 | 215.59 | 1088.96 | 123.77 | -3.46 | -15.92 | 90.66 | -6.04 | -14.37 |
| 23Q2 (18) | 0.57 | -2.45 | -6.59 | 19.23 | -0.31 | 46.46 | 7.29 | 6.42 | -77.92 | 8.14 | 42.35 | 129.06 | 128.20 | -1.49 | -9.34 | 96.49 | -2.74 | -6.5 |
| 23Q1 (17) | 0.58 | -1.09 | 5.31 | 19.29 | 4.72 | 42.89 | 6.85 | 52.56 | -82.99 | 5.72 | -72.77 | 36.08 | 130.14 | -9.82 | -18.59 | 99.21 | -11.09 | -19.14 |
| 22Q4 (16) | 0.59 | 1.62 | 3.04 | 18.42 | 5.68 | 28.9 | 4.49 | -87.18 | -36.4 | 21.00 | 872.0 | -73.08 | 144.31 | -1.96 | -4.76 | 111.58 | 5.38 | -9.51 |
| 22Q3 (15) | 0.58 | -4.73 | -0.33 | 17.43 | 32.75 | 18.65 | 35.02 | 6.09 | 45.86 | 2.16 | -39.2 | -46.52 | 147.20 | 4.09 | -2.99 | 105.88 | 2.6 | -10.33 |
| 22Q2 (14) | 0.61 | 9.97 | 5.44 | 13.13 | -2.74 | -6.08 | 33.01 | -18.01 | 10.62 | 3.55 | -15.43 | 210.55 | 141.41 | -11.54 | -4.32 | 103.20 | -15.89 | -11.13 |
| 22Q1 (13) | 0.55 | -3.22 | -6.09 | 13.5 | -5.53 | 0.6 | 40.26 | 470.25 | 110.34 | 4.20 | -94.61 | 113.54 | 159.85 | 5.5 | 6.33 | 122.69 | -0.5 | 6.56 |
| 21Q4 (12) | 0.57 | -1.7 | 1.85 | 14.29 | -2.72 | 18.98 | 7.06 | -70.6 | -65.66 | 78.00 | 1830.69 | 5262.5 | 151.52 | -0.14 | -8.32 | 123.31 | 4.43 | -7.65 |
| 21Q3 (11) | 0.58 | 0.78 | 4.41 | 14.69 | 5.08 | 7.94 | 24.01 | -19.54 | 74.49 | 4.04 | 253.08 | -60.25 | 151.74 | 2.67 | -22.56 | 118.08 | 1.68 | -22.83 |
| 21Q2 (10) | 0.58 | -2.05 | -4.17 | 13.98 | 4.17 | -12.73 | 29.84 | 55.9 | 213.45 | 1.14 | -41.85 | -91.63 | 147.80 | -1.69 | -15.92 | 116.13 | 0.86 | -14.83 |
| 21Q1 (9) | 0.59 | 4.97 | 6.68 | 13.42 | 11.74 | -12.23 | 19.14 | -6.91 | 1429.17 | 1.97 | 35.28 | -74.37 | 150.34 | -9.03 | -22.08 | 115.14 | -13.77 | -23.43 |
| 20Q4 (8) | 0.56 | 0.77 | -0.23 | 12.01 | -11.76 | -24.56 | 20.56 | 49.42 | 125.44 | 1.45 | -85.69 | -81.06 | 165.27 | -15.65 | -12.52 | 133.52 | -12.74 | -13.14 |
| 20Q3 (7) | 0.56 | -7.5 | -3.5 | 13.61 | -15.04 | -9.15 | 13.76 | 44.54 | -42.26 | 10.16 | -25.68 | 218.02 | 195.94 | 11.47 | 6.84 | 153.01 | 12.22 | 3.28 |
| 20Q2 (6) | 0.60 | 9.03 | 1.5 | 16.02 | 4.77 | 17.11 | 9.52 | 761.11 | -33.19 | 13.68 | 78.12 | 192.42 | 175.78 | -8.89 | -0.02 | 136.35 | -9.33 | 1.29 |
| 20Q1 (5) | 0.55 | -1.83 | -2.57 | 15.29 | -3.96 | 15.22 | -1.44 | -115.79 | 67.71 | 7.68 | 0.0 | 0 | 192.93 | 2.12 | 3.38 | 150.38 | -2.17 | 6.85 |
| 19Q4 (4) | 0.56 | -2.53 | 0.0 | 15.92 | 6.28 | 0.0 | 9.12 | -61.73 | 0.0 | 7.68 | 140.25 | 0.0 | 188.92 | 3.01 | 0.0 | 153.71 | 3.75 | 0.0 |
| 19Q3 (3) | 0.58 | -2.71 | 0.0 | 14.98 | 9.5 | 0.0 | 23.83 | 67.23 | 0.0 | 3.20 | -31.67 | 0.0 | 183.40 | 4.31 | 0.0 | 148.15 | 10.06 | 0.0 |
| 19Q2 (2) | 0.59 | 4.65 | 0.0 | 13.68 | 3.09 | 0.0 | 14.25 | 419.51 | 0.0 | 4.68 | 0 | 0.0 | 175.82 | -5.79 | 0.0 | 134.61 | -4.36 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 13.27 | 0.0 | 0.0 | -4.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 186.62 | 0.0 | 0.0 | 140.74 | 0.0 | 0.0 |
