- 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) | 0.55 | -3.51 | 18.03 | -1.42 | 11.78 | -15.07 | 6.03 | -24.62 | 1.50 | 15.3 | 136.96 | 2.77 | 120.66 | 1.36 |
| 2022 (9) | 0.57 | -8.85 | 18.29 | -12.49 | 13.87 | -20.79 | 8.00 | -39.44 | 1.30 | -1.3 | 133.27 | 8.09 | 119.04 | 10.09 |
| 2021 (8) | 0.63 | 5.18 | 20.9 | 14.65 | 17.51 | 43.41 | 13.21 | 81.46 | 1.32 | -44.13 | 123.29 | -4.66 | 108.13 | -3.33 |
| 2020 (7) | 0.59 | 4.74 | 18.23 | 1.84 | 12.21 | 13.27 | 7.28 | 3.7 | 2.35 | -37.12 | 129.32 | -12.27 | 111.86 | -8.48 |
| 2019 (6) | 0.57 | 5.71 | 17.9 | 20.05 | 10.78 | -51.24 | 7.02 | -65.81 | 3.74 | 1157.85 | 147.41 | -6.99 | 122.23 | -7.49 |
| 2018 (5) | 0.54 | -9.77 | 14.91 | -15.09 | 22.11 | -3.32 | 20.53 | 44.37 | 0.30 | 12.22 | 158.48 | 9.29 | 132.13 | 38.33 |
| 2017 (4) | 0.60 | 1.43 | 17.56 | 15.53 | 22.87 | 14.06 | 14.22 | 51.6 | 0.27 | -74.53 | 145.01 | -10.6 | 95.52 | -10.18 |
| 2016 (3) | 0.59 | 13.69 | 15.2 | 26.67 | 20.05 | 0.45 | 9.38 | -24.42 | 1.04 | 145.89 | 162.21 | -10.35 | 106.35 | -23.69 |
| 2015 (2) | 0.52 | -7.57 | 12.0 | -10.38 | 19.96 | 2.83 | 12.41 | 44.98 | 0.42 | -28.02 | 180.94 | 8.51 | 139.36 | 26.94 |
| 2014 (1) | 0.56 | -5.48 | 13.39 | -11.21 | 19.41 | 1.46 | 8.56 | 296.3 | 0.59 | 0 | 166.75 | 2.33 | 109.78 | -11.37 |
| 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) | 0.55 | -0.24 | -3.51 | 18.03 | -4.7 | -1.42 | 6.13 | -2.85 | 685.9 | 7.10 | 66.09 | 79.02 | 136.96 | 2.53 | 2.77 | 120.66 | 3.35 | 1.36 |
| 23Q3 (19) | 0.55 | -2.7 | -4.42 | 18.92 | 8.92 | -1.92 | 6.31 | 30.1 | -43.66 | 4.27 | -55.13 | 7.78 | 133.58 | 1.68 | 1.07 | 116.75 | 3.14 | 0.82 |
| 23Q2 (18) | 0.57 | -1.92 | -5.96 | 17.37 | -1.36 | -6.91 | 4.85 | -28.68 | -59.04 | 9.52 | 82.82 | 118.85 | 131.37 | 0.33 | 8.66 | 113.20 | -0.22 | 7.84 |
| 23Q1 (17) | 0.58 | 1.35 | -5.45 | 17.61 | -3.72 | -17.25 | 6.80 | 771.79 | -30.26 | 5.21 | 31.38 | -20.01 | 130.94 | -1.75 | 6.43 | 113.45 | -4.7 | 4.85 |
| 22Q4 (16) | 0.57 | -1.18 | -8.85 | 18.29 | -5.18 | -12.49 | 0.78 | -93.04 | -93.05 | 3.96 | 0.0 | -19.07 | 133.27 | 0.83 | 8.09 | 119.04 | 2.8 | 10.09 |
| 22Q3 (15) | 0.58 | -4.26 | -10.12 | 19.29 | 3.38 | -10.24 | 11.20 | -5.41 | -35.37 | 3.96 | -8.89 | -15.12 | 132.17 | 9.32 | 9.81 | 115.80 | 10.32 | 13.53 |
| 22Q2 (14) | 0.60 | -1.39 | -2.74 | 18.66 | -12.31 | -8.08 | 11.84 | 21.44 | -18.9 | 4.35 | -33.18 | -0.55 | 120.90 | -1.73 | 0.28 | 104.97 | -2.99 | 1.25 |
| 22Q1 (13) | 0.61 | -2.3 | 0.2 | 21.28 | 1.82 | 12.12 | 9.75 | -13.1 | 4.06 | 6.51 | 32.92 | -18.91 | 123.03 | -0.21 | 2.4 | 108.20 | 0.06 | 4.95 |
| 21Q4 (12) | 0.63 | -2.55 | 5.18 | 20.9 | -2.75 | 14.65 | 11.22 | -35.26 | 183.33 | 4.90 | 4.88 | -71.18 | 123.29 | 2.43 | -4.66 | 108.13 | 6.01 | -3.33 |
| 21Q3 (11) | 0.64 | 3.6 | 5.82 | 21.49 | 5.86 | 10.49 | 17.33 | 18.7 | 203.5 | 4.67 | 6.76 | -69.69 | 120.36 | -0.17 | -7.34 | 102.00 | -1.61 | -8.77 |
| 21Q2 (10) | 0.62 | 1.59 | 1.42 | 20.3 | 6.95 | 9.43 | 14.60 | 55.82 | 9.45 | 4.38 | -45.51 | -24.73 | 120.56 | 0.34 | -9.93 | 103.67 | 0.55 | -8.56 |
| 21Q1 (9) | 0.61 | 2.56 | 3.78 | 18.98 | 4.11 | 0.48 | 9.37 | 136.62 | 45.72 | 8.03 | -52.77 | -45.06 | 120.15 | -7.09 | -15.26 | 103.10 | -7.83 | -13.68 |
| 20Q4 (8) | 0.59 | -1.96 | 4.74 | 18.23 | -6.27 | 1.84 | 3.96 | -30.65 | 11.24 | 17.00 | 10.32 | 105.71 | 129.32 | -0.44 | -12.27 | 111.86 | 0.05 | -8.48 |
| 20Q3 (7) | 0.61 | -0.7 | 15.14 | 19.45 | 4.85 | 37.26 | 5.71 | -57.2 | -14.9 | 15.41 | 165.1 | 98.45 | 129.89 | -2.96 | -17.49 | 111.80 | -1.39 | -16.06 |
| 20Q2 (6) | 0.61 | 3.95 | 12.15 | 18.55 | -1.8 | 48.16 | 13.34 | 107.47 | 69.07 | 5.81 | -60.23 | 97.62 | 133.85 | -5.59 | -8.85 | 113.38 | -5.07 | 5.9 |
| 20Q1 (5) | 0.59 | 3.5 | 16.72 | 18.89 | 5.53 | 34.83 | 6.43 | 80.62 | -34.92 | 14.62 | 76.85 | 504.1 | 141.78 | -3.82 | -14.53 | 119.44 | -2.28 | 1.08 |
| 19Q4 (4) | 0.57 | 7.78 | 0.0 | 17.9 | 26.32 | 0.0 | 3.56 | -46.94 | 0.0 | 8.26 | 6.43 | 0.0 | 147.41 | -6.36 | 0.0 | 122.23 | -8.23 | 0.0 |
| 19Q3 (3) | 0.53 | -3.29 | 0.0 | 14.17 | 13.18 | 0.0 | 6.71 | -14.96 | 0.0 | 7.76 | 164.0 | 0.0 | 157.43 | 7.21 | 0.0 | 133.19 | 24.41 | 0.0 |
| 19Q2 (2) | 0.54 | 8.18 | 0.0 | 12.52 | -10.64 | 0.0 | 7.89 | -20.14 | 0.0 | 2.94 | 21.57 | 0.0 | 146.84 | -11.48 | 0.0 | 107.06 | -9.39 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 14.01 | 0.0 | 0.0 | 9.88 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 165.89 | 0.0 | 0.0 | 118.16 | 0.0 | 0.0 |
