- 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) | 0.35 | -15.7 | 24.45 | -20.38 | 56.49 | 34.56 | 8.64 | -59.25 | 1.04 | -50.44 | 158.91 | 72.33 | 120.33 | 104.99 |
| 2022 (9) | 0.41 | 24.4 | 30.71 | 29.85 | 41.98 | 10.59 | 21.20 | -29.5 | 2.10 | 138.61 | 92.21 | -7.21 | 58.70 | -14.72 |
| 2021 (8) | 0.33 | 16.81 | 23.65 | 48.18 | 37.96 | 23.65 | 30.07 | 141.14 | 0.88 | -58.4 | 99.37 | -36.64 | 68.83 | -44.9 |
| 2020 (7) | 0.28 | 4.36 | 15.96 | 21.28 | 30.7 | -8.63 | 12.47 | -31.07 | 2.12 | -9.11 | 156.84 | -42.21 | 124.91 | -43.47 |
| 2019 (6) | 0.27 | -18.89 | 13.16 | 66.37 | 33.6 | -6.56 | 18.09 | -67.87 | 2.33 | 137.4 | 271.39 | 64.62 | 220.96 | 94.27 |
| 2018 (5) | 0.34 | 18.94 | 7.91 | 45.94 | 35.96 | -2.07 | 56.30 | -40.12 | 0.98 | 248.63 | 164.86 | -0.69 | 113.74 | -9.0 |
| 2017 (4) | 0.28 | 24.51 | 5.42 | 436.63 | 36.72 | 4.26 | 94.02 | -49.57 | 0.28 | 0 | 166.00 | -29.86 | 124.99 | -33.38 |
| 2016 (3) | 0.23 | 20.97 | 1.01 | 23.17 | 35.22 | -0.73 | 186.43 | -58.83 | 0.00 | 0 | 236.67 | 1.05 | 187.61 | 10.61 |
| 2015 (2) | 0.19 | -1.57 | 0.82 | 0.0 | 35.48 | 1.98 | 452.79 | -11.81 | 0.00 | 0 | 234.22 | 8.24 | 169.61 | 37.19 |
| 2014 (1) | 0.19 | -13.66 | 0.82 | -28.07 | 34.79 | 5.94 | 513.40 | 90.09 | 0.00 | 0 | 216.39 | 3.95 | 123.63 | -16.43 |
| 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) | 0.35 | -0.96 | -15.7 | 24.45 | -5.2 | -20.38 | 1.29 | -85.55 | -89.06 | 10.91 | 102.06 | -0.03 | 158.91 | -12.91 | 72.33 | 120.33 | -12.35 | 104.99 |
| 23Q3 (19) | 0.35 | -23.97 | -2.57 | 25.79 | -42.66 | 9.33 | 8.93 | -45.01 | -64.54 | 5.40 | 10.37 | -28.77 | 182.46 | 61.51 | 34.68 | 137.28 | 60.71 | 64.92 |
| 23Q2 (18) | 0.46 | -7.82 | 25.24 | 44.98 | 0.0 | 118.14 | 16.24 | 122.16 | -23.0 | 4.89 | -74.55 | -54.8 | 112.97 | 48.41 | -14.23 | 85.42 | 84.33 | 5.2 |
| 23Q1 (17) | 0.50 | 21.45 | 38.25 | 44.98 | 46.47 | 117.82 | 7.31 | -38.0 | -80.23 | 19.23 | 76.13 | 95.81 | 76.12 | -17.45 | -42.92 | 46.34 | -21.06 | -45.24 |
| 22Q4 (16) | 0.41 | 14.46 | 24.4 | 30.71 | 30.18 | 29.85 | 11.79 | -53.18 | -18.69 | 10.92 | 43.97 | 94.48 | 92.21 | -31.94 | -7.21 | 58.70 | -29.48 | -14.72 |
| 22Q3 (15) | 0.36 | -2.27 | 10.27 | 23.59 | 14.4 | 8.66 | 25.18 | 19.39 | -16.62 | 7.58 | -29.96 | 159.07 | 135.48 | 2.85 | 32.81 | 83.24 | 2.51 | 22.48 |
| 22Q2 (14) | 0.37 | 1.76 | 21.54 | 20.62 | -0.15 | 26.19 | 21.09 | -42.95 | -37.23 | 10.83 | 10.25 | 176.27 | 131.72 | -1.22 | 14.32 | 81.20 | -4.04 | 1.35 |
| 22Q1 (13) | 0.36 | 9.28 | 12.99 | 20.65 | -12.68 | 23.5 | 36.97 | 154.97 | -21.07 | 9.82 | 74.94 | 222.48 | 133.35 | 34.2 | 7.38 | 84.62 | 22.94 | -8.85 |
| 21Q4 (12) | 0.33 | 1.46 | 16.81 | 23.65 | 8.94 | 48.18 | 14.50 | -51.99 | -10.55 | 5.61 | 91.78 | 5.31 | 99.37 | -2.59 | -36.64 | 68.83 | 1.28 | -44.9 |
| 21Q3 (11) | 0.33 | 7.72 | 11.22 | 21.71 | 32.86 | 36.63 | 30.20 | -10.12 | 32.81 | 2.93 | -25.31 | -42.66 | 102.01 | -11.47 | -43.84 | 67.96 | -15.18 | -53.24 |
| 21Q2 (10) | 0.30 | -5.41 | -7.76 | 16.34 | -2.27 | 10.11 | 33.60 | -28.27 | 361.07 | 3.92 | 28.69 | -59.38 | 115.22 | -7.22 | -22.67 | 80.12 | -13.7 | -31.88 |
| 21Q1 (9) | 0.32 | 12.99 | -2.04 | 16.72 | 4.76 | 16.35 | 46.84 | 188.96 | 152.1 | 3.05 | -42.87 | -68.44 | 124.19 | -20.82 | -39.57 | 92.84 | -25.67 | -43.63 |
| 20Q4 (8) | 0.28 | -3.39 | 4.36 | 15.96 | 0.44 | 21.28 | 16.21 | -28.72 | 45.77 | 5.33 | 4.42 | -52.38 | 156.84 | -13.65 | -42.21 | 124.91 | -14.05 | -43.47 |
| 20Q3 (7) | 0.29 | -10.66 | -19.03 | 15.89 | 7.08 | 1.86 | 22.74 | 276.69 | 85.48 | 5.10 | -47.09 | -63.65 | 181.63 | 21.9 | -9.16 | 145.33 | 23.57 | -0.62 |
| 20Q2 (6) | 0.33 | 0.46 | -16.87 | 14.84 | 3.27 | 52.05 | -12.87 | -169.27 | -152.6 | 9.65 | 0.0 | -3.4 | 149.00 | -27.49 | -0.17 | 117.61 | -28.59 | 12.99 |
| 20Q1 (5) | 0.33 | 20.37 | -11.36 | 14.37 | 9.19 | 22.72 | 18.58 | 67.09 | -40.64 | 9.65 | -13.81 | 37.84 | 205.50 | -24.28 | 29.03 | 164.70 | -25.46 | 45.95 |
| 19Q4 (4) | 0.27 | -25.04 | 0.0 | 13.16 | -15.64 | 0.0 | 11.12 | -9.3 | 0.0 | 11.19 | -20.29 | 0.0 | 271.39 | 35.74 | 0.0 | 220.96 | 51.1 | 0.0 |
| 19Q3 (3) | 0.36 | -8.29 | 0.0 | 15.6 | 59.84 | 0.0 | 12.26 | -49.9 | 0.0 | 14.04 | 40.59 | 0.0 | 199.94 | 33.95 | 0.0 | 146.23 | 40.48 | 0.0 |
| 19Q2 (2) | 0.40 | 7.12 | 0.0 | 9.76 | -16.65 | 0.0 | 24.47 | -21.82 | 0.0 | 9.99 | 42.69 | 0.0 | 149.26 | -6.28 | 0.0 | 104.09 | -7.76 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 11.71 | 0.0 | 0.0 | 31.30 | 0.0 | 0.0 | 7.00 | 0.0 | 0.0 | 159.27 | 0.0 | 0.0 | 112.85 | 0.0 | 0.0 |
