- 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) | 0.49 | -8.93 | 12.15 | 34.11 | 58.1 | 0.83 | 28.10 | -52.17 | 1.49 | 36.96 | 224.81 | 26.92 | 132.77 | 61.46 |
| 2022 (9) | 0.53 | 15.46 | 9.06 | 219.01 | 57.62 | 17.45 | 58.75 | -22.01 | 1.09 | 833.78 | 177.13 | -5.4 | 82.23 | -28.79 |
| 2021 (8) | 0.46 | -15.82 | 2.84 | -59.66 | 49.06 | 44.51 | 75.33 | 124.06 | 0.12 | -53.98 | 187.25 | 17.35 | 115.48 | 1.54 |
| 2020 (7) | 0.55 | 2.12 | 7.04 | 39.96 | 33.95 | 14.39 | 33.62 | 1013.25 | 0.25 | -92.1 | 159.57 | -23.28 | 113.73 | -29.19 |
| 2019 (6) | 0.54 | -0.2 | 5.03 | -24.25 | 29.68 | -20.92 | 3.02 | -77.29 | 3.21 | 933.01 | 207.98 | 20.73 | 160.61 | 33.81 |
| 2018 (5) | 0.54 | -8.39 | 6.64 | 73.37 | 37.53 | 14.39 | 13.30 | -75.51 | 0.31 | 531.03 | 172.27 | 6.99 | 120.03 | 13.61 |
| 2017 (4) | 0.59 | -5.32 | 3.83 | 26.82 | 32.81 | 53.68 | 54.31 | 185.69 | 0.05 | -69.13 | 161.01 | 6.31 | 105.65 | 5.86 |
| 2016 (3) | 0.62 | 15.76 | 3.02 | 27.43 | 21.35 | -10.37 | 19.01 | -52.53 | 0.16 | 100.71 | 151.46 | -11.99 | 99.80 | -14.77 |
| 2015 (2) | 0.54 | -9.9 | 2.37 | -2.07 | 23.82 | 13.16 | 40.05 | -18.8 | 0.08 | -24.93 | 172.10 | 12.56 | 117.10 | 11.85 |
| 2014 (1) | 0.59 | 7.5 | 2.42 | 58.17 | 21.05 | 18.66 | 49.32 | -51.31 | 0.11 | 0 | 152.89 | -6.92 | 104.69 | -13.35 |
| 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) | 0.49 | -4.16 | -8.93 | 12.15 | 2.7 | 34.11 | 21.87 | -17.03 | -31.83 | 9.47 | 69.31 | 52.63 | 224.81 | 1.64 | 26.92 | 132.77 | 10.5 | 61.46 |
| 23Q3 (19) | 0.51 | -6.5 | -8.83 | 11.83 | -3.51 | 27.07 | 26.36 | -14.64 | -49.28 | 5.59 | 4.27 | 74.46 | 221.19 | 11.13 | 30.93 | 120.15 | 13.15 | 44.99 |
| 23Q2 (18) | 0.54 | -4.91 | -7.29 | 12.26 | 8.02 | 109.22 | 30.88 | -4.43 | -73.48 | 5.36 | 40.63 | 1265.56 | 199.04 | 23.45 | 48.68 | 106.19 | 31.13 | 55.68 |
| 23Q1 (17) | 0.57 | 6.88 | 10.94 | 11.35 | 25.28 | 563.74 | 32.31 | 0.72 | -68.67 | 3.81 | -38.52 | 727.44 | 161.23 | -8.98 | -4.18 | 80.98 | -1.52 | -12.95 |
| 22Q4 (16) | 0.53 | -4.07 | 15.46 | 9.06 | -2.69 | 219.01 | 32.08 | -38.27 | -70.6 | 6.21 | 93.54 | 1426.79 | 177.13 | 4.85 | -5.4 | 82.23 | -0.77 | -28.79 |
| 22Q3 (15) | 0.56 | -4.91 | 16.81 | 9.31 | 58.87 | 102.39 | 51.97 | -55.36 | -53.45 | 3.21 | 716.11 | 636.22 | 168.94 | 26.2 | -10.15 | 82.87 | 21.49 | -28.95 |
| 22Q2 (14) | 0.58 | 13.78 | 5.49 | 5.86 | 242.69 | 18.86 | 116.43 | 12.89 | 93.08 | 0.39 | -14.79 | -27.82 | 133.87 | -20.44 | -14.21 | 68.21 | -26.68 | -33.3 |
| 22Q1 (13) | 0.51 | 11.24 | -12.32 | 1.71 | -39.79 | -72.46 | 103.14 | -5.49 | 123.05 | 0.46 | 13.44 | -38.7 | 168.27 | -10.14 | 12.78 | 93.03 | -19.44 | -6.55 |
| 21Q4 (12) | 0.46 | -2.94 | -15.82 | 2.84 | -38.26 | -59.66 | 109.13 | -2.26 | 116.06 | 0.41 | -6.67 | -40.31 | 187.25 | -0.41 | 17.35 | 115.48 | -0.99 | 1.54 |
| 21Q3 (11) | 0.48 | -14.13 | -11.03 | 4.6 | -6.69 | 23.99 | 111.65 | 85.16 | 233.48 | 0.44 | -19.99 | -64.14 | 188.03 | 20.5 | -3.89 | 116.64 | 14.06 | -17.92 |
| 21Q2 (10) | 0.55 | -5.43 | 1.35 | 4.93 | -20.61 | 102.88 | 60.30 | 30.41 | 32.53 | 0.54 | -27.63 | -38.45 | 156.04 | 4.58 | -17.39 | 102.26 | 2.72 | -26.23 |
| 21Q1 (9) | 0.59 | 6.8 | 9.41 | 6.21 | -11.79 | 92.26 | 46.24 | -8.45 | 333.77 | 0.75 | 10.46 | -77.17 | 149.20 | -6.5 | -22.97 | 99.55 | -12.47 | -30.71 |
| 20Q4 (8) | 0.55 | 2.58 | 2.12 | 7.04 | 89.76 | 39.96 | 50.51 | 50.87 | 943.24 | 0.68 | -43.93 | -95.02 | 159.57 | -18.44 | -23.28 | 113.73 | -19.96 | -29.19 |
| 20Q3 (7) | 0.53 | -2.18 | -1.56 | 3.71 | 52.67 | -59.63 | 33.48 | -26.42 | 3143.64 | 1.21 | 37.32 | -91.13 | 195.65 | 3.58 | 0.84 | 142.10 | 2.51 | -6.52 |
| 20Q2 (6) | 0.55 | 2.09 | -9.02 | 2.43 | -24.77 | -76.66 | 45.50 | 326.83 | 590.44 | 0.88 | -73.16 | -93.54 | 188.88 | -2.48 | 10.18 | 138.62 | -3.52 | 9.89 |
| 20Q1 (5) | 0.54 | -0.32 | -3.96 | 3.23 | -35.79 | -69.09 | 10.66 | 277.96 | 50.35 | 3.29 | -75.93 | -68.46 | 193.68 | -6.88 | 10.54 | 143.68 | -10.54 | 17.09 |
| 19Q4 (4) | 0.54 | -1.12 | 0.0 | 5.03 | -45.27 | 0.0 | -5.99 | -444.55 | 0.0 | 13.68 | 0.0 | 0.0 | 207.98 | 7.2 | 0.0 | 160.61 | 5.66 | 0.0 |
| 19Q3 (3) | 0.54 | -9.59 | 0.0 | 9.19 | -11.72 | 0.0 | -1.10 | -116.69 | 0.0 | 13.68 | 0.0 | 0.0 | 194.02 | 13.18 | 0.0 | 152.01 | 20.51 | 0.0 |
| 19Q2 (2) | 0.60 | 7.77 | 0.0 | 10.41 | -0.38 | 0.0 | 6.59 | -7.05 | 0.0 | 13.68 | 31.02 | 0.0 | 171.43 | -2.16 | 0.0 | 126.14 | 2.8 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 10.45 | 0.0 | 0.0 | 7.09 | 0.0 | 0.0 | 10.44 | 0.0 | 0.0 | 175.22 | 0.0 | 0.0 | 122.71 | 0.0 | 0.0 |
