- 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 | -12.36 | 43.43 | -3.27 | 33.28 | 6.05 | 6.71 | -49.05 | 11.93 | -2.71 | 237.12 | 45.01 | 165.72 | 37.62 |
| 2022 (9) | 0.65 | 8.29 | 44.9 | 55.36 | 31.38 | 18.37 | 13.17 | -2.73 | 12.26 | 66.92 | 163.52 | 52.95 | 120.42 | 31.43 |
| 2021 (8) | 0.60 | 10.21 | 28.9 | 43.64 | 26.51 | 8.56 | 13.54 | 251.69 | 7.35 | 29.83 | 106.91 | -1.78 | 91.62 | 6.23 |
| 2020 (7) | 0.55 | 0.68 | 20.12 | 90.53 | 24.42 | -7.81 | 3.85 | -82.02 | 5.66 | 187.73 | 108.85 | -56.36 | 86.25 | -58.57 |
| 2019 (6) | 0.54 | 67.66 | 10.56 | 94.48 | 26.49 | 24.84 | 21.41 | -13.84 | 1.97 | 53.27 | 249.42 | 15.99 | 208.17 | 20.07 |
| 2018 (5) | 0.32 | -25.48 | 5.43 | -28.08 | 21.22 | 14.33 | 24.85 | 29.09 | 1.28 | -46.56 | 215.03 | 37.16 | 173.38 | 46.07 |
| 2017 (4) | 0.43 | 9.75 | 7.55 | 13.88 | 18.56 | 8.54 | 19.25 | -5.96 | 2.40 | 9.46 | 156.77 | -8.95 | 118.70 | -12.88 |
| 2016 (3) | 0.40 | 6.48 | 6.63 | 13.33 | 17.1 | 12.43 | 20.47 | 6.73 | 2.19 | -9.99 | 172.18 | -15.37 | 136.25 | -11.48 |
| 2015 (2) | 0.37 | 20.56 | 5.85 | 77.27 | 15.21 | -2.44 | 19.18 | -47.12 | 2.44 | 539.57 | 203.44 | -15.67 | 153.92 | -20.58 |
| 2014 (1) | 0.31 | -36.6 | 3.3 | -33.33 | 15.59 | 10.65 | 36.27 | 23.03 | 0.38 | 0 | 241.24 | 43.36 | 193.81 | 64.41 |
| 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 | -12.32 | -12.36 | 43.43 | -7.73 | -3.27 | 1.47 | -78.76 | -81.18 | 1861.50 | 5463.88 | 1908.14 | 237.12 | 52.62 | 45.01 | 165.72 | 59.88 | 37.62 |
| 23Q3 (19) | 0.65 | -2.32 | 1.32 | 47.07 | 3.98 | 10.67 | 6.92 | -42.43 | -58.39 | 33.46 | 21.25 | 24.82 | 155.37 | 29.26 | 22.1 | 103.65 | 28.98 | 9.02 |
| 23Q2 (18) | 0.67 | 3.06 | 2.13 | 45.27 | -0.57 | 26.95 | 12.02 | 51.19 | -31.55 | 27.59 | -56.12 | 3.73 | 120.20 | -23.31 | 43.08 | 80.36 | -28.65 | 31.59 |
| 23Q1 (17) | 0.65 | -0.71 | 8.68 | 45.53 | 1.4 | 57.49 | 7.95 | 1.79 | -29.14 | 62.89 | -32.16 | 138.59 | 156.73 | -4.15 | 38.59 | 112.62 | -6.48 | 20.53 |
| 22Q4 (16) | 0.65 | 1.37 | 8.29 | 44.9 | 5.57 | 55.36 | 7.81 | -53.04 | -84.83 | 92.70 | 245.82 | 525.47 | 163.52 | 28.5 | 52.95 | 120.42 | 26.66 | 31.43 |
| 22Q3 (15) | 0.64 | -1.55 | 10.93 | 42.53 | 19.27 | 78.17 | 16.63 | -5.3 | 14.93 | 26.80 | 0.76 | 66.58 | 127.25 | 51.47 | 67.72 | 95.07 | 55.67 | 66.73 |
| 22Q2 (14) | 0.65 | 9.67 | 22.43 | 35.66 | 23.35 | 83.25 | 17.56 | 56.51 | 335.73 | 26.60 | 0.93 | 56.93 | 84.01 | -25.71 | -20.5 | 61.07 | -34.64 | -28.06 |
| 22Q1 (13) | 0.60 | -1.06 | 9.95 | 28.91 | 0.03 | 45.64 | 11.22 | -78.21 | 162.76 | 26.36 | 77.85 | -18.3 | 113.09 | 5.78 | 8.4 | 93.44 | 1.99 | 13.04 |
| 21Q4 (12) | 0.60 | 3.85 | 10.21 | 28.9 | 21.07 | 43.64 | 51.50 | 255.91 | 844.95 | 14.82 | -7.9 | -16.59 | 106.91 | 40.91 | -1.78 | 91.62 | 60.68 | 6.23 |
| 21Q3 (11) | 0.58 | 8.66 | 6.13 | 23.87 | 22.66 | 147.36 | 14.47 | 259.06 | 540.27 | 16.09 | -5.08 | -65.4 | 75.87 | -28.2 | -64.57 | 57.02 | -32.83 | -66.63 |
| 21Q2 (10) | 0.53 | -1.51 | -5.22 | 19.46 | -1.96 | 126.28 | 4.03 | -5.62 | 33.44 | 16.95 | -47.46 | 40.12 | 105.67 | 1.28 | -41.41 | 84.89 | 2.7 | -42.26 |
| 21Q1 (9) | 0.54 | -0.82 | 3.06 | 19.85 | -1.34 | 107.64 | 4.27 | -21.65 | -8.57 | 32.26 | 81.57 | 110.89 | 104.33 | -4.15 | -59.73 | 82.66 | -4.16 | -61.54 |
| 20Q4 (8) | 0.55 | 0.0 | 0.68 | 20.12 | 108.5 | 90.53 | 5.45 | 141.15 | -47.29 | 17.77 | -61.79 | 57.81 | 108.85 | -49.17 | -56.36 | 86.25 | -49.52 | -58.57 |
| 20Q3 (7) | 0.55 | -2.97 | 15.37 | 9.65 | 12.21 | -20.38 | 2.26 | -25.17 | -91.21 | 46.50 | 284.38 | 548.98 | 214.13 | 18.74 | 31.29 | 170.85 | 16.22 | 36.18 |
| 20Q2 (6) | 0.56 | 7.09 | 20.76 | 8.6 | -10.04 | 0.82 | 3.02 | -35.33 | -90.81 | 12.10 | -20.92 | 100.56 | 180.34 | -30.39 | 28.97 | 147.01 | -31.6 | 36.73 |
| 20Q1 (5) | 0.53 | -3.11 | 44.49 | 9.56 | -9.47 | 90.44 | 4.67 | -54.84 | -82.54 | 15.30 | 35.87 | 264.22 | 259.07 | 3.87 | 43.47 | 214.93 | 3.25 | 55.66 |
| 19Q4 (4) | 0.54 | 14.59 | 0.0 | 10.56 | -12.87 | 0.0 | 10.34 | -59.8 | 0.0 | 11.26 | 57.13 | 0.0 | 249.42 | 52.92 | 0.0 | 208.17 | 65.93 | 0.0 |
| 19Q3 (3) | 0.47 | 1.57 | 0.0 | 12.12 | 42.09 | 0.0 | 25.72 | -21.73 | 0.0 | 7.17 | 18.79 | 0.0 | 163.10 | 16.64 | 0.0 | 125.46 | 16.69 | 0.0 |
| 19Q2 (2) | 0.47 | 28.14 | 0.0 | 8.53 | 69.92 | 0.0 | 32.86 | 22.89 | 0.0 | 6.03 | 43.62 | 0.0 | 139.83 | -22.56 | 0.0 | 107.52 | -22.13 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 26.74 | 0.0 | 0.0 | 4.20 | 0.0 | 0.0 | 180.57 | 0.0 | 0.0 | 138.08 | 0.0 | 0.0 |
