- 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) | 0.56 | -0.39 | 76.2 | -1.05 | 41.77 | -4.18 | 5.37 | -5.95 | 9.42 | 12.37 | 107.28 | 2.63 | 95.10 | 2.14 |
| 2022 (9) | 0.56 | -4.9 | 77.01 | -12.28 | 43.59 | 3.96 | 5.71 | -27.35 | 8.38 | 12.8 | 104.53 | -7.89 | 93.11 | -11.38 |
| 2021 (8) | 0.59 | -9.46 | 87.79 | -11.53 | 41.93 | -1.67 | 7.86 | 10.86 | 7.43 | -15.28 | 113.48 | 7.72 | 105.07 | 5.1 |
| 2020 (7) | 0.65 | -3.25 | 99.23 | -8.94 | 42.64 | 38.17 | 7.09 | -78.17 | 8.77 | -40.8 | 105.35 | -15.2 | 99.97 | -15.08 |
| 2019 (6) | 0.67 | 146.31 | 108.97 | 1182.0 | 30.86 | 5.25 | 32.48 | -63.0 | 14.82 | 1447.37 | 124.24 | -11.8 | 117.72 | -12.16 |
| 2018 (5) | 0.27 | -0.91 | 8.5 | 13.03 | 29.32 | -0.37 | 87.79 | 92.02 | 0.96 | 204.52 | 140.86 | 36.0 | 134.01 | 34.17 |
| 2017 (4) | 0.27 | -17.75 | 7.52 | -55.0 | 29.43 | -1.24 | 45.72 | 79.93 | 0.31 | -60.48 | 103.57 | -4.16 | 99.88 | -5.21 |
| 2016 (3) | 0.33 | 18.35 | 16.71 | 17.59 | 29.8 | -1.72 | 25.41 | -11.74 | 0.80 | -52.02 | 108.06 | -59.18 | 105.37 | -59.32 |
| 2015 (2) | 0.28 | -28.71 | 14.21 | -30.41 | 30.32 | -1.65 | 28.79 | 22.15 | 1.66 | -22.45 | 264.70 | 39.66 | 259.03 | 40.0 |
| 2014 (1) | 0.40 | -2.05 | 20.42 | 2.92 | 30.83 | -5.23 | 23.57 | 71.54 | 2.14 | 0 | 189.53 | 281.89 | 185.02 | 340.0 |
| 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) | 0.56 | -1.07 | -0.39 | 76.2 | -0.81 | -1.05 | 2.19 | -65.29 | -53.21 | 695.20 | 2308.52 | 1342.21 | 107.28 | 13.76 | 2.63 | 95.10 | 15.61 | 2.14 |
| 23Q3 (19) | 0.56 | -2.28 | -1.56 | 76.82 | 4.55 | -5.11 | 6.31 | -1.56 | 62.21 | 28.86 | -2.11 | -20.76 | 94.30 | 16.74 | -20.76 | 82.26 | 15.08 | -23.09 |
| 23Q2 (18) | 0.58 | 4.12 | -2.41 | 73.48 | -3.42 | -10.4 | 6.41 | -3.46 | -18.86 | 29.49 | 1.08 | -2.43 | 80.78 | -26.5 | -15.37 | 71.48 | -25.54 | -19.81 |
| 23Q1 (17) | 0.55 | -1.06 | -4.13 | 76.08 | -1.21 | -12.9 | 6.64 | 41.88 | -21.61 | 29.17 | -39.49 | -3.78 | 109.90 | 5.14 | -8.77 | 96.00 | 3.1 | -13.74 |
| 22Q4 (16) | 0.56 | -2.22 | -4.9 | 77.01 | -4.88 | -12.28 | 4.68 | 20.31 | -45.9 | 48.20 | 32.34 | 73.88 | 104.53 | -12.17 | -7.89 | 93.11 | -12.95 | -11.38 |
| 22Q3 (15) | 0.57 | -3.12 | -5.96 | 80.96 | -1.28 | -11.68 | 3.89 | -50.76 | -50.51 | 36.42 | 20.54 | 2.2 | 119.01 | 24.68 | -9.5 | 106.96 | 19.99 | -14.12 |
| 22Q2 (14) | 0.59 | 2.29 | -5.37 | 82.01 | -6.11 | -15.62 | 7.90 | -6.73 | 6.33 | 30.22 | -0.32 | -10.17 | 95.45 | -20.76 | -17.14 | 89.14 | -19.9 | -16.54 |
| 22Q1 (13) | 0.58 | -1.86 | -9.43 | 87.35 | -0.5 | -12.02 | 8.47 | -2.08 | 11.89 | 30.32 | 9.35 | -11.95 | 120.46 | 6.15 | 1.69 | 111.29 | 5.92 | -0.36 |
| 21Q4 (12) | 0.59 | -3.31 | -9.46 | 87.79 | -4.23 | -11.53 | 8.65 | 10.05 | 30.86 | 27.72 | -22.22 | -30.4 | 113.48 | -13.7 | 7.72 | 105.07 | -15.64 | 5.1 |
| 21Q3 (11) | 0.61 | -2.52 | -8.05 | 91.67 | -5.68 | -11.55 | 7.86 | 5.79 | 4.66 | 35.64 | 5.95 | 6.69 | 131.50 | 14.16 | 10.55 | 124.55 | 16.61 | 10.11 |
| 21Q2 (10) | 0.62 | -2.09 | -7.86 | 97.19 | -2.11 | -6.18 | 7.43 | -1.85 | 0.81 | 33.64 | -2.3 | -6.79 | 115.19 | -2.76 | -6.51 | 106.81 | -4.37 | -9.41 |
| 21Q1 (9) | 0.64 | -1.9 | -3.92 | 99.28 | 0.05 | -8.93 | 7.57 | 14.52 | 10.03 | 34.43 | -13.56 | -11.37 | 118.46 | 12.44 | -13.63 | 111.69 | 11.72 | -12.52 |
| 20Q4 (8) | 0.65 | -1.8 | -3.25 | 99.23 | -4.26 | -8.94 | 6.61 | -11.98 | -50.49 | 39.83 | 19.23 | -19.01 | 105.35 | -11.43 | -15.2 | 99.97 | -11.62 | -15.08 |
| 20Q3 (7) | 0.66 | -2.32 | 137.44 | 103.64 | 0.05 | 1359.72 | 7.51 | 1.9 | -91.67 | 33.40 | -7.44 | 1958.16 | 118.95 | -3.46 | 4.42 | 113.11 | -4.06 | 4.86 |
| 20Q2 (6) | 0.68 | 2.1 | 109.9 | 103.59 | -4.98 | 1493.69 | 7.37 | 7.12 | -90.82 | 36.09 | -7.1 | 1056.46 | 123.21 | -10.16 | 18.16 | 117.90 | -7.65 | 18.14 |
| 20Q1 (5) | 0.66 | -1.21 | 169.02 | 109.02 | 0.05 | 1577.23 | 6.88 | -48.46 | -90.84 | 38.85 | -21.01 | 956.33 | 137.15 | 10.39 | -15.99 | 127.67 | 8.45 | -17.42 |
| 19Q4 (4) | 0.67 | 141.0 | 0.0 | 108.97 | 1434.79 | 0.0 | 13.35 | -85.2 | 0.0 | 49.18 | 2930.18 | 0.0 | 124.24 | 9.06 | 0.0 | 117.72 | 9.13 | 0.0 |
| 19Q3 (3) | 0.28 | -13.65 | 0.0 | 7.1 | 9.23 | 0.0 | 90.19 | 12.34 | 0.0 | 1.62 | -47.99 | 0.0 | 113.92 | 9.25 | 0.0 | 107.87 | 8.09 | 0.0 |
| 19Q2 (2) | 0.32 | 30.86 | 0.0 | 6.5 | 0.0 | 0.0 | 80.28 | 6.88 | 0.0 | 3.12 | -15.14 | 0.0 | 104.27 | -36.13 | 0.0 | 99.80 | -35.45 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 6.5 | 0.0 | 0.0 | 75.11 | 0.0 | 0.0 | 3.68 | 0.0 | 0.0 | 163.26 | 0.0 | 0.0 | 154.60 | 0.0 | 0.0 |
