- 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) | 0.65 | -1.55 | 85.04 | -2.1 | 122.38 | 6.64 | 4.03 | -41.68 | 7.04 | 138.93 | 121.62 | 10.5 | 64.08 | 13.34 |
| 2022 (9) | 0.66 | 2.64 | 86.86 | 40.3 | 114.76 | 12.59 | 6.91 | -4.56 | 2.95 | -38.64 | 110.06 | -12.58 | 56.54 | -6.58 |
| 2021 (8) | 0.65 | 4.23 | 61.91 | 14.01 | 101.93 | 15.51 | 7.24 | 44.51 | 4.80 | -38.77 | 125.90 | -12.17 | 60.52 | -24.24 |
| 2020 (7) | 0.62 | -4.69 | 54.3 | -8.08 | 88.24 | -11.09 | 5.01 | 29.79 | 7.84 | -18.32 | 143.34 | 13.83 | 79.88 | 23.52 |
| 2019 (6) | 0.65 | 4.49 | 59.07 | 9.9 | 99.25 | -8.44 | 3.86 | -57.21 | 9.60 | 175.54 | 125.93 | -4.09 | 64.67 | 18.57 |
| 2018 (5) | 0.62 | 25.06 | 53.75 | 39.47 | 108.4 | 4.78 | 9.02 | -25.39 | 3.48 | 391.8 | 131.30 | 1.99 | 54.54 | -1.52 |
| 2017 (4) | 0.50 | -17.73 | 38.54 | 64.56 | 103.45 | 3.28 | 12.09 | 27.8 | 0.71 | -45.13 | 128.74 | -22.15 | 55.38 | -28.9 |
| 2016 (3) | 0.61 | 1.39 | 23.42 | -37.43 | 100.16 | 3.29 | 9.46 | 23.98 | 1.29 | -66.37 | 165.36 | 3.05 | 77.89 | -2.55 |
| 2015 (2) | 0.60 | 3.96 | 37.43 | -18.2 | 96.97 | 41.79 | 7.63 | -15.03 | 3.84 | -46.42 | 160.47 | 5.95 | 79.93 | 3.75 |
| 2014 (1) | 0.58 | 9.65 | 45.76 | 301.76 | 68.39 | 73.71 | 8.98 | -18.07 | 7.16 | 0 | 151.46 | -37.5 | 77.04 | -57.22 |
| 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) | 0.65 | -2.09 | -1.55 | 85.04 | -7.46 | -2.1 | 5.96 | 42.24 | 18.73 | 16.04 | -39.32 | 24.79 | 121.62 | -2.42 | 10.5 | 64.08 | -8.33 | 13.34 |
| 23Q3 (19) | 0.67 | -1.49 | 0.44 | 91.9 | 10.43 | 12.13 | 4.19 | 22.16 | -56.31 | 26.43 | -18.25 | 235.41 | 124.64 | 6.58 | 14.74 | 69.90 | 22.78 | 37.52 |
| 23Q2 (18) | 0.68 | -0.83 | 0.47 | 83.22 | -3.31 | 8.56 | 3.43 | 61.03 | -32.75 | 32.33 | -31.07 | 87.42 | 116.94 | 1.68 | 9.35 | 56.93 | -8.9 | 18.95 |
| 23Q1 (17) | 0.68 | 2.93 | 4.14 | 86.07 | -0.91 | 22.33 | 2.13 | -57.57 | -75.99 | 46.90 | 264.95 | 365.63 | 115.01 | 4.5 | 2.34 | 62.49 | 10.52 | 16.85 |
| 22Q4 (16) | 0.66 | -0.12 | 2.64 | 86.86 | 5.98 | 40.3 | 5.02 | -47.65 | -42.03 | 12.85 | 63.1 | 4.67 | 110.06 | 1.32 | -12.58 | 56.54 | 11.23 | -6.58 |
| 22Q3 (15) | 0.67 | -1.45 | 1.17 | 81.96 | 6.91 | 27.82 | 9.59 | 88.04 | 85.85 | 7.88 | -54.32 | -67.42 | 108.63 | 1.58 | -9.89 | 50.83 | 6.21 | -12.36 |
| 22Q2 (14) | 0.68 | 2.79 | 4.49 | 76.66 | 8.95 | 34.35 | 5.10 | -42.5 | -22.02 | 17.25 | 71.25 | -32.24 | 106.94 | -4.84 | -8.82 | 47.86 | -10.51 | -16.21 |
| 22Q1 (13) | 0.66 | 1.45 | 2.54 | 70.36 | 13.65 | 27.14 | 8.87 | 2.42 | 6.61 | 10.07 | -17.97 | -32.18 | 112.38 | -10.74 | -5.85 | 53.48 | -11.63 | -14.79 |
| 21Q4 (12) | 0.65 | -1.55 | 4.23 | 61.91 | -3.45 | 14.01 | 8.66 | 67.83 | -7.68 | 12.28 | -49.23 | 2.1 | 125.90 | 4.44 | -12.17 | 60.52 | 4.34 | -24.24 |
| 21Q3 (11) | 0.66 | 1.78 | 4.05 | 64.12 | 12.37 | 17.78 | 5.16 | -21.1 | -50.24 | 24.18 | -5.0 | 123.98 | 120.55 | 2.78 | 0.37 | 58.00 | 1.54 | -12.85 |
| 21Q2 (10) | 0.65 | 0.87 | 2.04 | 57.06 | 3.11 | 8.46 | 6.54 | -21.39 | 371.37 | 25.46 | 71.4 | -97.3 | 117.29 | -1.73 | -0.8 | 57.12 | -8.99 | -6.76 |
| 21Q1 (9) | 0.64 | 3.12 | -2.21 | 55.34 | 1.92 | -3.76 | 8.32 | -11.3 | 364.8 | 14.85 | 23.49 | -98.42 | 119.36 | -16.73 | -6.39 | 62.76 | -21.43 | -10.07 |
| 20Q4 (8) | 0.62 | -1.72 | -4.69 | 54.3 | -0.26 | -8.08 | 9.38 | -9.55 | 60.89 | 12.03 | 11.38 | -53.07 | 143.34 | 19.35 | 13.83 | 79.88 | 20.03 | 23.52 |
| 20Q3 (7) | 0.63 | -0.19 | -3.97 | 54.44 | 3.48 | -7.99 | 10.37 | 530.29 | 222.05 | 10.80 | -98.85 | -79.3 | 120.10 | 1.58 | 0.49 | 66.55 | 8.64 | 17.31 |
| 20Q2 (6) | 0.63 | -3.33 | -3.4 | 52.61 | -8.5 | -7.34 | -2.41 | -234.64 | -240.94 | 942.00 | 0.0 | 669.55 | 118.23 | -7.28 | -6.4 | 61.26 | -12.22 | 7.59 |
| 20Q1 (5) | 0.66 | 0.51 | 4.95 | 57.5 | -2.66 | 0.63 | 1.79 | -69.3 | -63.69 | 942.00 | 3575.72 | 3733.47 | 127.51 | 1.25 | -3.49 | 69.79 | 7.92 | 12.86 |
| 19Q4 (4) | 0.65 | -0.97 | 0.0 | 59.07 | -0.17 | 0.0 | 5.83 | 81.06 | 0.0 | 25.63 | -50.86 | 0.0 | 125.93 | 5.37 | 0.0 | 64.67 | 14.0 | 0.0 |
| 19Q3 (3) | 0.66 | 0.4 | 0.0 | 59.17 | 4.21 | 0.0 | 3.22 | 88.3 | 0.0 | 52.15 | -57.4 | 0.0 | 119.51 | -5.39 | 0.0 | 56.73 | -0.37 | 0.0 |
| 19Q2 (2) | 0.66 | 5.03 | 0.0 | 56.78 | -0.63 | 0.0 | 1.71 | -65.31 | 0.0 | 122.41 | 398.14 | 0.0 | 126.32 | -4.39 | 0.0 | 56.94 | -7.92 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 57.14 | 0.0 | 0.0 | 4.93 | 0.0 | 0.0 | 24.57 | 0.0 | 0.0 | 132.12 | 0.0 | 0.0 | 61.84 | 0.0 | 0.0 |
