- 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) | 0.48 | -3.47 | 41.3 | 11.2 | 49.15 | -24.45 | 10.78 | 1791.23 | 19.36 | 96.34 | 191.45 | 4.22 | 147.26 | 13.94 |
| 2022 (9) | 0.50 | 1.78 | 37.14 | 10.87 | 65.06 | 0.25 | 0.57 | -97.61 | 9.86 | 0.0 | 183.69 | 1.91 | 129.24 | 17.79 |
| 2021 (8) | 0.49 | 6.97 | 33.5 | 3.52 | 64.9 | 30.32 | 23.87 | 12.17 | 9.86 | 136.46 | 180.25 | -9.72 | 109.72 | -20.94 |
| 2020 (7) | 0.46 | -15.23 | 32.36 | -15.97 | 49.8 | 6.94 | 21.28 | 260.07 | 4.17 | -86.24 | 199.65 | 14.9 | 138.78 | 20.18 |
| 2019 (6) | 0.54 | -0.2 | 38.51 | -3.51 | 46.57 | -2.51 | 5.91 | 0 | 30.32 | -58.15 | 173.76 | 4.34 | 115.48 | 0.63 |
| 2018 (5) | 0.54 | -3.51 | 39.91 | -1.16 | 47.77 | 6.94 | -0.76 | 0 | 72.43 | 0.0 | 166.54 | 3.62 | 114.76 | 11.59 |
| 2017 (4) | 0.56 | 1.14 | 40.38 | 4.67 | 44.67 | 2.38 | 0.74 | -73.29 | 72.43 | 0.0 | 160.72 | 28.95 | 102.84 | 58.34 |
| 2016 (3) | 0.55 | 4.78 | 38.58 | 21.4 | 43.63 | -5.07 | 2.77 | -13.17 | 72.43 | 0.0 | 124.64 | 30.09 | 64.95 | 29.59 |
| 2015 (2) | 0.53 | 7.76 | 31.78 | 45.58 | 45.96 | -14.35 | 3.19 | 0 | 72.43 | 0 | 95.81 | -27.91 | 50.12 | -23.92 |
| 2014 (1) | 0.49 | 12.44 | 21.83 | 62.91 | 53.66 | -8.9 | -7.05 | 0 | 0.00 | 0 | 132.90 | -5.8 | 65.88 | -24.04 |
| 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) | 0.48 | -9.2 | -3.47 | 41.3 | -2.62 | 11.2 | 4.66 | -52.25 | 129.12 | 79.55 | 0.0 | 123.79 | 191.45 | -13.75 | 4.22 | 147.26 | -12.32 | 13.94 |
| 23Q3 (19) | 0.53 | 1.38 | 5.86 | 42.41 | -0.66 | 26.18 | 9.76 | 224.25 | -51.32 | 79.55 | -61.0 | 123.79 | 221.98 | 5.75 | 20.53 | 167.95 | 2.41 | 28.6 |
| 23Q2 (18) | 0.52 | -1.38 | 2.75 | 42.69 | 0.95 | 24.79 | 3.01 | -88.67 | 92.95 | 204.00 | 596.66 | -74.23 | 209.91 | 13.37 | 22.56 | 163.99 | 21.94 | 37.38 |
| 23Q1 (17) | 0.53 | 6.32 | 10.86 | 42.29 | 13.87 | 21.94 | 26.57 | 266.06 | 2192.13 | 29.28 | -17.62 | 36.93 | 185.15 | 0.79 | -8.47 | 134.48 | 4.05 | -7.99 |
| 22Q4 (16) | 0.50 | -0.42 | 1.78 | 37.14 | 10.5 | 10.87 | -16.00 | -179.8 | -430.58 | 35.55 | 0.0 | 66.22 | 183.69 | -0.26 | 1.91 | 129.24 | -1.04 | 17.79 |
| 22Q3 (15) | 0.50 | -1.59 | 4.49 | 33.61 | -1.75 | 3.03 | 20.05 | 1185.26 | -46.97 | 35.55 | -95.51 | 66.22 | 184.17 | 7.53 | -4.14 | 130.60 | 9.41 | -4.42 |
| 22Q2 (14) | 0.51 | 6.4 | 9.33 | 34.21 | -1.36 | 2.7 | 1.56 | 222.83 | 111.46 | 791.75 | 3602.43 | 6535.52 | 171.27 | -15.33 | -6.19 | 119.37 | -18.33 | -4.43 |
| 22Q1 (13) | 0.48 | -2.39 | 6.82 | 34.68 | 3.52 | 7.14 | -1.27 | -126.24 | -101.87 | 21.38 | 0.0 | 79.22 | 202.29 | 12.23 | 4.87 | 146.16 | 33.21 | 4.51 |
| 21Q4 (12) | 0.49 | 2.23 | 6.97 | 33.5 | 2.7 | 3.52 | 4.84 | -87.2 | -88.61 | 21.38 | 0.0 | -0.32 | 180.25 | -6.18 | -9.72 | 109.72 | -19.7 | -20.94 |
| 21Q3 (11) | 0.48 | 2.97 | -1.22 | 32.62 | -2.07 | -2.71 | 37.81 | 377.81 | 1.8 | 21.38 | 79.22 | 2.13 | 192.12 | 5.23 | -0.19 | 136.64 | 9.4 | -6.24 |
| 21Q2 (10) | 0.47 | 3.96 | -3.77 | 33.31 | 2.9 | -1.8 | -13.61 | -120.07 | -154.53 | 11.93 | 0.0 | -51.31 | 182.57 | -5.35 | -2.08 | 124.90 | -10.69 | -5.79 |
| 21Q1 (9) | 0.45 | -2.25 | -14.15 | 32.37 | 0.03 | -16.33 | 67.82 | 59.65 | 1445.63 | 11.93 | -44.38 | 1.08 | 192.89 | -3.39 | -6.89 | 139.85 | 0.77 | -7.69 |
| 20Q4 (8) | 0.46 | -5.59 | -15.23 | 32.36 | -3.49 | -15.97 | 42.48 | 14.38 | 1473.33 | 21.45 | 2.45 | -19.02 | 199.65 | 3.73 | 14.9 | 138.78 | -4.78 | 20.18 |
| 20Q3 (7) | 0.48 | 0.31 | -12.62 | 33.53 | -1.15 | -15.69 | 37.14 | 48.8 | 114.31 | 20.94 | -14.56 | -20.96 | 192.48 | 3.23 | 64.43 | 145.74 | 9.93 | 65.37 |
| 20Q2 (6) | 0.48 | -7.26 | -13.42 | 33.92 | -12.33 | -17.35 | 24.96 | 595.24 | 1317.56 | 24.51 | 107.61 | -80.02 | 186.45 | -10.0 | 0.71 | 132.57 | -12.5 | -2.31 |
| 20Q1 (5) | 0.52 | -3.48 | -2.96 | 38.69 | 0.47 | -5.17 | -5.04 | -286.67 | -191.3 | 11.80 | -55.44 | -90.38 | 207.17 | 19.23 | 13.91 | 151.50 | 31.19 | 26.71 |
| 19Q4 (4) | 0.54 | -2.69 | 0.0 | 38.51 | -3.17 | 0.0 | 2.70 | -84.42 | 0.0 | 26.49 | 0.0 | 0.0 | 173.76 | 48.44 | 0.0 | 115.48 | 31.03 | 0.0 |
| 19Q3 (3) | 0.55 | -0.61 | 0.0 | 39.77 | -3.09 | 0.0 | 17.33 | 945.37 | 0.0 | 26.49 | -78.41 | 0.0 | 117.06 | -36.77 | 0.0 | 88.13 | -35.06 | 0.0 |
| 19Q2 (2) | 0.56 | 3.95 | 0.0 | 41.04 | 0.59 | 0.0 | -2.05 | -137.14 | 0.0 | 122.68 | 0.0 | 0.0 | 185.13 | 1.79 | 0.0 | 135.71 | 13.51 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 40.8 | 0.0 | 0.0 | 5.52 | 0.0 | 0.0 | 122.68 | 0.0 | 0.0 | 181.87 | 0.0 | 0.0 | 119.56 | 0.0 | 0.0 |
