- 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) | 0.66 | -2.91 | 32.44 | -12.77 | 45.47 | -14.0 | 2.66 | -45.93 | 27.10 | 88.84 | 232.11 | -6.17 | 141.22 | -14.4 |
| 2022 (9) | 0.68 | 1.69 | 37.19 | 23.31 | 52.87 | 6.44 | 4.92 | 56.19 | 14.35 | -50.44 | 247.37 | 38.17 | 164.97 | 64.18 |
| 2021 (8) | 0.67 | 2.23 | 30.16 | 11.5 | 49.67 | -17.53 | 3.15 | -67.36 | 28.95 | 339.06 | 179.03 | -14.05 | 100.48 | -24.04 |
| 2020 (7) | 0.66 | 0.0 | 27.05 | 13.8 | 60.23 | 6.32 | 9.65 | 36.69 | 6.59 | -25.9 | 208.29 | -2.35 | 132.28 | -7.63 |
| 2019 (6) | 0.66 | 9.31 | 23.77 | 39.01 | 56.65 | 27.16 | 7.06 | 13.32 | 8.90 | 123.18 | 213.31 | 52.23 | 143.20 | 56.14 |
| 2018 (5) | 0.60 | -11.87 | 17.1 | -1.84 | 44.55 | 8.34 | 6.23 | 23.12 | 3.99 | -23.12 | 140.12 | 11.29 | 91.71 | 18.5 |
| 2017 (4) | 0.68 | 1.66 | 17.42 | 11.45 | 41.12 | 17.22 | 5.06 | 71.53 | 5.19 | -61.32 | 125.90 | 10.74 | 77.39 | 15.78 |
| 2016 (3) | 0.67 | -3.02 | 15.63 | -4.81 | 35.08 | 7.15 | 2.95 | 28.26 | 13.41 | 242.5 | 113.69 | 57.88 | 66.84 | 100.54 |
| 2015 (2) | 0.69 | -7.61 | 16.42 | 3.14 | 32.74 | 14.92 | 2.30 | -1.29 | 3.91 | -35.9 | 72.01 | 2.72 | 33.33 | 2.81 |
| 2014 (1) | 0.75 | -8.86 | 15.92 | -4.96 | 28.49 | -12.58 | 2.33 | 0 | 6.11 | 0 | 70.10 | -5.44 | 32.42 | -9.54 |
| 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) | 0.66 | 0.47 | -2.91 | 32.44 | -2.02 | -12.77 | 3.33 | -40.43 | 77.13 | 97.17 | 183.72 | -1.94 | 232.11 | -3.51 | -6.17 | 141.22 | -4.49 | -14.4 |
| 23Q3 (19) | 0.66 | -3.29 | -2.69 | 33.11 | -8.05 | -6.31 | 5.59 | 136.86 | -30.9 | 34.25 | -77.18 | 17.75 | 240.56 | 4.47 | 3.67 | 147.86 | -1.17 | -3.36 |
| 23Q2 (18) | 0.68 | -1.93 | -1.65 | 36.01 | -3.22 | 9.79 | 2.36 | 514.04 | -75.52 | 150.10 | 51.47 | 476.1 | 230.26 | -0.61 | 37.45 | 149.61 | -1.62 | 39.06 |
| 23Q1 (17) | 0.69 | 1.89 | 1.74 | 37.21 | 0.05 | 17.94 | -0.57 | -130.32 | -134.76 | 99.09 | 0.0 | -47.34 | 231.67 | -6.35 | 31.35 | 152.08 | -7.81 | 51.35 |
| 22Q4 (16) | 0.68 | 0.69 | 1.69 | 37.19 | 5.23 | 23.31 | 1.88 | -76.76 | -76.02 | 99.09 | 240.69 | -47.34 | 247.37 | 6.6 | 38.17 | 164.97 | 7.82 | 64.18 |
| 22Q3 (15) | 0.68 | -2.25 | 1.5 | 35.34 | 7.74 | 21.61 | 8.09 | -16.08 | 752.42 | 29.09 | 11.64 | -60.56 | 232.05 | 38.52 | 18.57 | 153.00 | 42.21 | 35.0 |
| 22Q2 (14) | 0.69 | 1.45 | 1.45 | 32.8 | 3.96 | 2.5 | 9.64 | 487.8 | 219.21 | 26.05 | -86.15 | -64.68 | 167.52 | -5.02 | -9.18 | 107.59 | 7.08 | -8.13 |
| 22Q1 (13) | 0.68 | 1.84 | 2.39 | 31.55 | 4.61 | -9.42 | 1.64 | -79.08 | -74.89 | 188.17 | 0.0 | 506.99 | 176.38 | -1.48 | -7.44 | 100.48 | 0.0 | -19.39 |
| 21Q4 (12) | 0.67 | 0.51 | 2.23 | 30.16 | 3.79 | 11.5 | 7.84 | 732.26 | -27.14 | 188.17 | 155.12 | 715.39 | 179.03 | -8.52 | -14.05 | 100.48 | -11.34 | -24.04 |
| 21Q3 (11) | 0.67 | -2.3 | -5.38 | 29.06 | -9.19 | -11.89 | -1.24 | -141.06 | -107.08 | 73.76 | 0.0 | 423.88 | 195.71 | 6.1 | 14.68 | 113.33 | -3.23 | -3.21 |
| 21Q2 (10) | 0.68 | 2.39 | -0.41 | 32.0 | -8.13 | 12.44 | 3.02 | -53.75 | -60.68 | 73.76 | 137.93 | 145.11 | 184.45 | -3.21 | 4.3 | 117.11 | -6.05 | -3.68 |
| 21Q1 (9) | 0.67 | 1.68 | 1.42 | 34.83 | 28.76 | 26.06 | 6.53 | -39.31 | 313.29 | 31.00 | 34.33 | -90.51 | 190.56 | -8.51 | -8.11 | 124.65 | -5.77 | -5.63 |
| 20Q4 (8) | 0.66 | -6.97 | 0.0 | 27.05 | -17.98 | 14.14 | 10.76 | -38.55 | 203.95 | 23.08 | 63.91 | -73.45 | 208.29 | 22.05 | -2.35 | 132.28 | 12.97 | -7.63 |
| 20Q3 (7) | 0.70 | 2.83 | 8.69 | 32.98 | 15.88 | 56.23 | 17.51 | 127.99 | 109.7 | 14.08 | -53.21 | -28.39 | 170.66 | -3.5 | 19.17 | 117.09 | -3.7 | 23.38 |
| 20Q2 (6) | 0.68 | 4.26 | 8.01 | 28.46 | 3.0 | 41.1 | 7.68 | 386.08 | -15.7 | 30.09 | -90.79 | 153.41 | 176.85 | -14.72 | 29.69 | 121.59 | -7.95 | 42.85 |
| 20Q1 (5) | 0.66 | 0.26 | 6.68 | 27.63 | 16.58 | 45.12 | 1.58 | -55.37 | -76.9 | 326.71 | 275.87 | 1725.57 | 207.38 | -2.78 | 49.73 | 132.09 | -7.76 | 57.19 |
| 19Q4 (4) | 0.66 | 1.11 | 0.0 | 23.7 | 12.27 | 0.0 | 3.54 | -57.6 | 0.0 | 86.92 | 342.08 | 0.0 | 213.31 | 48.95 | 0.0 | 143.20 | 50.9 | 0.0 |
| 19Q3 (3) | 0.65 | 2.19 | 0.0 | 21.11 | 4.66 | 0.0 | 8.35 | -8.34 | 0.0 | 19.66 | 65.58 | 0.0 | 143.21 | 5.02 | 0.0 | 94.90 | 11.49 | 0.0 |
| 19Q2 (2) | 0.63 | 2.97 | 0.0 | 20.17 | 5.93 | 0.0 | 9.11 | 33.19 | 0.0 | 11.88 | -33.65 | 0.0 | 136.36 | -1.55 | 0.0 | 85.12 | 1.3 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 19.04 | 0.0 | 0.0 | 6.84 | 0.0 | 0.0 | 17.90 | 0.0 | 0.0 | 138.50 | 0.0 | 0.0 | 84.03 | 0.0 | 0.0 |
