- 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) | 0.23 | -3.61 | 105.24 | 15.78 | 135.98 | 10.32 | 24.99 | -27.44 | 0.27 | 52.95 | 112.06 | 5.22 | 64.01 | 32.01 |
| 2022 (9) | 0.24 | 10.81 | 90.9 | -20.87 | 123.26 | 8.86 | 34.44 | -37.87 | 0.18 | -39.45 | 106.50 | 23.61 | 48.49 | 15.4 |
| 2021 (8) | 0.21 | 3.2 | 114.87 | 26.66 | 113.23 | 18.64 | 55.43 | -1.62 | 0.29 | -30.04 | 86.16 | 4.82 | 42.02 | -1.85 |
| 2020 (7) | 0.21 | 7.62 | 90.69 | 29.74 | 95.44 | 15.39 | 56.34 | 1.28 | 0.42 | 28.97 | 82.20 | -13.22 | 42.81 | -16.84 |
| 2019 (6) | 0.19 | 0.9 | 69.9 | 35.73 | 82.71 | 62.24 | 55.63 | -28.24 | 0.33 | -10.52 | 94.72 | 65.8 | 51.48 | 49.26 |
| 2018 (5) | 0.19 | 28.85 | 51.5 | 40.29 | 50.98 | 6.21 | 77.52 | -25.76 | 0.36 | 20.11 | 57.13 | -31.26 | 34.49 | -31.36 |
| 2017 (4) | 0.15 | -6.42 | 36.71 | 9.22 | 48.0 | -8.1 | 104.42 | 68.75 | 0.30 | 30.37 | 83.11 | 12.1 | 50.25 | 1.33 |
| 2016 (3) | 0.16 | -9.12 | 33.61 | -6.04 | 52.23 | -1.53 | 61.88 | 76.55 | 0.23 | -70.12 | 74.14 | -19.54 | 49.59 | -8.05 |
| 2015 (2) | 0.17 | 6.0 | 35.77 | 1.25 | 53.04 | 0.04 | 35.05 | -9.53 | 0.78 | 66.92 | 92.15 | 4.05 | 53.93 | -2.3 |
| 2014 (1) | 0.16 | -15.2 | 35.33 | -17.8 | 53.02 | -1.16 | 38.74 | 39.55 | 0.47 | 0 | 88.56 | 1.95 | 55.20 | -4.42 |
| 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) | 0.23 | 3.79 | -3.61 | 105.24 | -0.73 | 15.78 | 15.48 | -31.72 | 8.48 | 1.46 | 128.97 | 28.85 | 112.06 | 3.32 | 5.22 | 64.01 | 15.0 | 32.01 |
| 23Q3 (19) | 0.22 | -13.68 | -12.02 | 106.01 | 13.76 | 12.53 | 22.67 | -39.22 | 34.3 | 0.64 | 472.64 | -52.35 | 108.46 | 5.42 | 4.28 | 55.66 | 1.9 | 28.93 |
| 23Q2 (18) | 0.25 | 0.71 | -1.67 | 93.19 | 1.85 | -17.78 | 37.30 | 45.19 | -42.62 | 0.11 | -63.6 | -88.57 | 102.88 | 10.61 | -5.79 | 54.62 | 22.3 | -15.7 |
| 23Q1 (17) | 0.25 | 6.83 | 7.61 | 91.5 | 0.66 | -20.84 | 25.69 | 80.03 | -57.24 | 0.31 | -73.0 | -64.51 | 93.01 | -12.67 | 19.87 | 44.66 | -7.9 | 8.42 |
| 22Q4 (16) | 0.24 | -5.27 | 10.81 | 90.9 | -3.51 | -20.87 | 14.27 | -15.46 | -28.79 | 1.13 | -15.33 | -56.72 | 106.50 | 2.39 | 23.61 | 48.49 | 12.32 | 15.4 |
| 22Q3 (15) | 0.25 | -3.53 | 10.77 | 94.21 | -16.88 | -15.37 | 16.88 | -74.03 | -56.71 | 1.34 | 37.34 | -16.47 | 104.01 | -4.75 | 19.76 | 43.17 | -33.37 | 8.66 |
| 22Q2 (14) | 0.26 | 10.21 | 8.27 | 113.34 | -1.95 | -5.75 | 65.01 | 8.21 | -33.27 | 0.97 | 13.05 | 4.6 | 109.20 | 40.74 | 27.21 | 64.79 | 57.3 | 38.92 |
| 22Q1 (13) | 0.23 | 10.01 | -1.52 | 115.59 | 0.63 | 19.61 | 60.08 | 199.8 | -21.33 | 0.86 | -67.08 | -17.24 | 77.59 | -9.95 | 2.08 | 41.19 | -1.98 | 3.65 |
| 21Q4 (12) | 0.21 | -5.3 | 3.2 | 114.87 | 3.19 | 26.66 | 20.04 | -48.6 | -57.01 | 2.61 | 63.4 | 72.95 | 86.16 | -0.79 | 4.82 | 42.02 | 5.76 | -1.85 |
| 21Q3 (11) | 0.22 | -5.71 | 9.19 | 111.32 | -7.43 | 34.46 | 38.99 | -59.98 | -46.46 | 1.60 | 72.0 | 21.23 | 86.85 | 1.18 | 2.27 | 39.73 | -14.82 | -6.89 |
| 21Q2 (10) | 0.24 | 0.25 | 2.28 | 120.26 | 24.44 | 58.47 | 97.42 | 27.56 | 6.95 | 0.93 | -10.55 | -26.01 | 85.84 | 12.93 | -3.8 | 46.64 | 17.36 | -11.85 |
| 21Q1 (9) | 0.24 | 15.28 | 19.28 | 96.64 | 6.56 | 35.56 | 76.37 | 63.81 | 352.16 | 1.04 | -31.2 | -79.29 | 76.01 | -7.53 | -14.28 | 39.74 | -7.17 | -5.16 |
| 20Q4 (8) | 0.21 | 0.19 | 7.62 | 90.69 | 9.54 | 29.74 | 46.62 | -35.98 | 62.61 | 1.51 | 14.53 | -23.58 | 82.20 | -3.2 | -13.22 | 42.81 | 0.33 | -16.84 |
| 20Q3 (7) | 0.21 | -11.68 | -8.9 | 82.79 | 9.09 | -0.79 | 72.82 | -20.06 | -21.18 | 1.32 | 4.97 | 46.94 | 84.92 | -4.83 | -7.01 | 42.67 | -19.35 | -15.56 |
| 20Q2 (6) | 0.23 | 16.92 | 9.04 | 75.89 | 6.45 | 25.65 | 91.09 | 439.31 | 311.8 | 1.26 | -74.97 | -63.68 | 89.23 | 0.63 | 5.36 | 52.91 | 26.28 | 21.72 |
| 20Q1 (5) | 0.20 | 4.02 | 8.2 | 71.29 | 1.99 | 6.69 | 16.89 | -41.09 | -81.09 | 5.02 | 153.93 | 486.0 | 88.67 | -6.39 | -3.85 | 41.90 | -18.61 | -8.73 |
| 19Q4 (4) | 0.19 | -15.19 | 0.0 | 69.9 | -16.24 | 0.0 | 28.67 | -68.97 | 0.0 | 1.98 | 120.22 | 0.0 | 94.72 | 3.72 | 0.0 | 51.48 | 1.88 | 0.0 |
| 19Q3 (3) | 0.23 | 5.71 | 0.0 | 83.45 | 38.16 | 0.0 | 92.39 | 317.68 | 0.0 | 0.90 | -74.05 | 0.0 | 91.32 | 7.83 | 0.0 | 50.53 | 16.24 | 0.0 |
| 19Q2 (2) | 0.21 | 16.02 | 0.0 | 60.4 | -9.61 | 0.0 | 22.12 | -75.24 | 0.0 | 3.46 | 303.85 | 0.0 | 84.69 | -8.17 | 0.0 | 43.47 | -5.31 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 66.82 | 0.0 | 0.0 | 89.32 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 92.22 | 0.0 | 0.0 | 45.91 | 0.0 | 0.0 |
