- 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 | -2.67 | 22.84 | -9.37 | 123.95 | 8.89 | 13.40 | -12.82 | 1.78 | -25.99 | 98.23 | 15.17 | 71.07 | 22.34 |
| 2022 (9) | 0.50 | -7.88 | 25.2 | -24.23 | 113.83 | 5.68 | 15.37 | -20.77 | 2.40 | -32.99 | 85.29 | -15.8 | 58.09 | -15.18 |
| 2021 (8) | 0.54 | -5.85 | 33.26 | -14.43 | 107.71 | 8.02 | 19.40 | 0.52 | 3.58 | -2.49 | 101.30 | 1.78 | 68.49 | 1.93 |
| 2020 (7) | 0.58 | 5.55 | 38.87 | 43.59 | 99.71 | 4.89 | 19.30 | -10.23 | 3.67 | 83.55 | 99.53 | 4.39 | 67.19 | 5.2 |
| 2019 (6) | 0.55 | 17.69 | 27.07 | -3.25 | 95.06 | 3.0 | 21.50 | -55.35 | 2.00 | 33.68 | 95.34 | -3.06 | 63.87 | -9.33 |
| 2018 (5) | 0.47 | 9.13 | 27.98 | 60.62 | 92.29 | 27.02 | 48.15 | -27.7 | 1.50 | 64.39 | 98.35 | -1.81 | 70.44 | -7.23 |
| 2017 (4) | 0.43 | 11.39 | 17.42 | 11.95 | 72.66 | 6.06 | 66.60 | 4.77 | 0.91 | 86.07 | 100.16 | 10.13 | 75.93 | 8.95 |
| 2016 (3) | 0.38 | 6.81 | 15.56 | 13.16 | 68.51 | -11.21 | 63.57 | -34.2 | 0.49 | 44.26 | 90.95 | -20.03 | 69.69 | -12.15 |
| 2015 (2) | 0.36 | 31.73 | 13.75 | 113.84 | 77.16 | 9.79 | 96.61 | -88.56 | 0.34 | 11.85 | 113.73 | -23.8 | 79.33 | -33.83 |
| 2014 (1) | 0.27 | -4.26 | 6.43 | 23.65 | 70.28 | 12.48 | 844.25 | 161.56 | 0.30 | 0 | 149.26 | 20.0 | 119.88 | 30.19 |
| 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 | -2.52 | -2.67 | 22.84 | -11.71 | -9.37 | 15.31 | 9.12 | 58.98 | 6.91 | -25.0 | -46.25 | 98.23 | -4.34 | 15.17 | 71.07 | -5.87 | 22.34 |
| 23Q3 (19) | 0.50 | -5.48 | -3.99 | 25.87 | -1.11 | -13.74 | 14.03 | 3.09 | -13.71 | 9.21 | 10.15 | -24.05 | 102.69 | 11.33 | -3.0 | 75.50 | 9.42 | 5.54 |
| 23Q2 (18) | 0.53 | 6.26 | -5.04 | 26.16 | -3.33 | -14.84 | 13.61 | 23.17 | -31.23 | 8.36 | -24.99 | -17.5 | 92.24 | -12.92 | 8.76 | 69.00 | -11.38 | 10.61 |
| 23Q1 (17) | 0.50 | -0.6 | -5.48 | 27.06 | 7.38 | -16.35 | 11.05 | 14.75 | -39.55 | 11.15 | -13.26 | -3.7 | 105.93 | 24.2 | 9.87 | 77.86 | 34.03 | 10.22 |
| 22Q4 (16) | 0.50 | -3.84 | -7.88 | 25.2 | -15.97 | -24.23 | 9.63 | -40.77 | -53.59 | 12.85 | 5.98 | -9.04 | 85.29 | -19.44 | -15.8 | 58.09 | -18.8 | -15.18 |
| 22Q3 (15) | 0.52 | -6.51 | -7.96 | 29.99 | -2.38 | -25.49 | 16.26 | -17.84 | -11.0 | 12.13 | 19.65 | -27.88 | 105.87 | 24.83 | 6.62 | 71.54 | 14.68 | 6.11 |
| 22Q2 (14) | 0.56 | 5.77 | -3.43 | 30.72 | -5.04 | -18.51 | 19.79 | 8.26 | 4.1 | 10.13 | -12.44 | -35.63 | 84.81 | -12.03 | -10.72 | 62.38 | -11.69 | -3.03 |
| 22Q1 (13) | 0.53 | -3.12 | -6.89 | 32.35 | -2.74 | -15.45 | 18.28 | -11.9 | -6.45 | 11.58 | -18.07 | -17.8 | 96.41 | -4.83 | -6.3 | 70.64 | 3.14 | -2.27 |
| 21Q4 (12) | 0.54 | -3.92 | -5.85 | 33.26 | -17.37 | -14.43 | 20.75 | 13.57 | 6.3 | 14.13 | -15.98 | -1.57 | 101.30 | 2.01 | 1.78 | 68.49 | 1.59 | 1.93 |
| 21Q3 (11) | 0.57 | -1.91 | 5.57 | 40.25 | 6.76 | 46.84 | 18.27 | -3.89 | -19.48 | 16.81 | 6.8 | 84.59 | 99.30 | 4.54 | -12.19 | 67.42 | 4.8 | -18.75 |
| 21Q2 (10) | 0.58 | 1.98 | 1.94 | 37.7 | -1.46 | 45.0 | 19.01 | -2.71 | -10.67 | 15.74 | 11.81 | 80.26 | 94.99 | -7.68 | -1.68 | 64.33 | -11.0 | -7.36 |
| 21Q1 (9) | 0.57 | -2.04 | 2.98 | 38.26 | -1.57 | 37.43 | 19.54 | 0.1 | 37.8 | 14.08 | -1.9 | 17.03 | 102.89 | 3.38 | -5.52 | 72.28 | 7.58 | -3.42 |
| 20Q4 (8) | 0.58 | 7.74 | 5.55 | 38.87 | 41.81 | 43.59 | 19.52 | -13.97 | 7.85 | 14.35 | 57.57 | 54.7 | 99.53 | -11.99 | 4.39 | 67.19 | -19.03 | 5.2 |
| 20Q3 (7) | 0.54 | -5.28 | -4.27 | 27.41 | 5.42 | -3.59 | 22.69 | 6.63 | 9.88 | 9.11 | 4.3 | 17.15 | 113.09 | 17.06 | 20.12 | 82.98 | 19.5 | 20.42 |
| 20Q2 (6) | 0.57 | 3.02 | -2.83 | 26.0 | -6.61 | 5.01 | 21.28 | 50.07 | -3.62 | 8.73 | -27.41 | 17.06 | 96.61 | -11.29 | 9.82 | 69.44 | -7.22 | 7.71 |
| 20Q1 (5) | 0.55 | 0.4 | 1.91 | 27.84 | 2.84 | 19.59 | 14.18 | -21.66 | -44.74 | 12.03 | 29.68 | 120.43 | 108.90 | 14.22 | 11.41 | 74.84 | 17.18 | 0.7 |
| 19Q4 (4) | 0.55 | -2.28 | 0.0 | 27.07 | -4.78 | 0.0 | 18.10 | -12.35 | 0.0 | 9.28 | 19.32 | 0.0 | 95.34 | 1.26 | 0.0 | 63.87 | -7.31 | 0.0 |
| 19Q3 (3) | 0.56 | -3.86 | 0.0 | 28.43 | 14.82 | 0.0 | 20.65 | -6.48 | 0.0 | 7.78 | 4.22 | 0.0 | 94.15 | 7.03 | 0.0 | 68.91 | 6.89 | 0.0 |
| 19Q2 (2) | 0.58 | 8.05 | 0.0 | 24.76 | 6.36 | 0.0 | 22.08 | -13.95 | 0.0 | 7.46 | 36.69 | 0.0 | 87.97 | -10.01 | 0.0 | 64.47 | -13.25 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 23.28 | 0.0 | 0.0 | 25.66 | 0.0 | 0.0 | 5.46 | 0.0 | 0.0 | 97.75 | 0.0 | 0.0 | 74.32 | 0.0 | 0.0 |
