- 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) | 0.41 | 1.27 | 12.93 | 28.27 | 10.75 | -34.29 | 13.64 | -75.67 | 8.64 | 366.42 | 278.25 | 19.78 | 170.18 | 14.05 |
| 2022 (9) | 0.40 | 1.08 | 10.08 | 7.92 | 16.36 | -11.9 | 56.07 | -15.39 | 1.85 | -8.39 | 232.30 | -4.36 | 149.22 | -16.0 |
| 2021 (8) | 0.40 | 0.03 | 9.34 | -5.85 | 18.57 | 34.37 | 66.27 | 178.33 | 2.02 | -20.73 | 242.88 | 6.34 | 177.64 | 23.47 |
| 2020 (7) | 0.40 | 1.97 | 9.92 | 10.84 | 13.82 | 6.31 | 23.81 | 40.97 | 2.55 | -7.16 | 228.41 | -8.17 | 143.87 | -4.06 |
| 2019 (6) | 0.39 | -3.39 | 8.95 | 16.08 | 13.0 | -37.47 | 16.89 | -57.67 | 2.75 | 157.95 | 248.73 | -3.62 | 149.96 | -10.2 |
| 2018 (5) | 0.40 | -3.9 | 7.71 | 7.68 | 20.79 | 39.72 | 39.90 | 53.05 | 1.07 | -41.16 | 258.08 | 15.77 | 166.99 | 2.34 |
| 2017 (4) | 0.42 | 10.17 | 7.16 | 12.23 | 14.88 | 51.37 | 26.07 | 179.12 | 1.81 | -60.17 | 222.93 | -18.21 | 163.17 | -16.93 |
| 2016 (3) | 0.38 | -9.23 | 6.38 | -20.94 | 9.83 | -3.82 | 9.34 | 69.2 | 4.55 | -35.82 | 272.56 | 1.8 | 196.42 | 9.55 |
| 2015 (2) | 0.42 | -12.98 | 8.07 | -24.3 | 10.22 | 0.49 | 5.52 | 109.09 | 7.08 | -73.57 | 267.74 | 30.88 | 179.30 | 42.88 |
| 2014 (1) | 0.48 | 0.52 | 10.66 | -8.65 | 10.17 | 7.96 | 2.64 | -46.34 | 26.81 | 0 | 204.57 | -1.51 | 125.49 | 19.59 |
| 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) | 0.41 | 0.22 | 1.27 | 12.93 | 3.94 | 28.27 | 1.56 | -75.0 | 105.26 | 30.12 | 0.0 | 340.32 | 278.25 | 11.92 | 19.78 | 170.18 | 11.06 | 14.05 |
| 23Q3 (19) | 0.41 | -5.6 | 3.46 | 12.44 | 6.51 | 28.51 | 6.24 | -50.55 | -80.61 | 30.12 | 109.36 | 348.81 | 248.61 | 27.18 | 4.99 | 153.23 | 24.98 | -4.84 |
| 23Q2 (18) | 0.43 | -3.84 | 4.64 | 11.68 | -2.67 | 28.49 | 12.62 | -42.35 | -61.21 | 14.39 | -22.74 | 124.94 | 195.48 | 1.12 | -10.78 | 122.60 | -2.9 | -20.47 |
| 23Q1 (17) | 0.45 | 11.31 | 7.49 | 12.0 | 19.05 | 29.73 | 21.89 | 173.78 | -18.59 | 18.62 | 172.23 | 123.58 | 193.32 | -16.78 | -12.41 | 126.26 | -15.39 | -20.46 |
| 22Q4 (16) | 0.40 | 2.39 | 1.08 | 10.08 | 4.13 | 7.92 | -29.67 | -192.2 | -6.0 | 6.84 | 1.93 | -33.24 | 232.30 | -1.9 | -4.36 | 149.22 | -7.33 | -16.0 |
| 22Q3 (15) | 0.39 | -4.52 | -3.56 | 9.68 | 6.49 | 2.33 | 32.18 | -1.08 | -9.86 | 6.71 | 4.93 | 30.49 | 236.80 | 8.07 | 13.39 | 161.02 | 4.45 | 6.14 |
| 22Q2 (14) | 0.41 | -1.22 | -1.46 | 9.09 | -1.73 | -8.46 | 32.53 | 20.97 | -7.77 | 6.40 | -23.21 | -4.01 | 219.11 | -0.72 | 1.94 | 154.16 | -2.89 | 2.81 |
| 22Q1 (13) | 0.42 | 4.67 | -0.19 | 9.25 | -0.96 | 4.17 | 26.89 | 196.07 | 8.69 | 8.33 | -18.71 | 11.5 | 220.71 | -9.13 | 9.62 | 158.74 | -10.64 | 22.84 |
| 21Q4 (12) | 0.40 | -2.31 | 0.03 | 9.34 | -1.27 | -5.85 | -27.99 | -178.4 | 39.18 | 10.25 | 99.23 | 14.72 | 242.88 | 16.3 | 6.34 | 177.64 | 17.1 | 23.47 |
| 21Q3 (11) | 0.41 | -2.44 | -2.88 | 9.46 | -4.73 | -12.57 | 35.70 | 1.22 | 122.29 | 5.14 | -22.81 | -54.74 | 208.84 | -2.84 | -2.99 | 151.70 | 1.17 | 14.78 |
| 21Q2 (10) | 0.42 | 0.05 | -4.77 | 9.93 | 11.82 | -2.46 | 35.27 | 42.56 | 96.05 | 6.66 | -10.8 | -35.87 | 214.94 | 6.75 | 2.96 | 149.95 | 16.03 | 15.78 |
| 21Q1 (9) | 0.42 | 4.9 | 2.66 | 8.88 | -10.48 | -3.37 | 24.74 | 153.76 | 108.42 | 7.47 | -16.36 | 14.12 | 201.34 | -11.85 | 14.88 | 129.23 | -10.18 | 26.52 |
| 20Q4 (8) | 0.40 | -5.15 | 1.97 | 9.92 | -8.32 | 10.84 | -46.02 | -386.55 | -225.94 | 8.93 | -21.39 | -18.3 | 228.41 | 6.1 | -8.17 | 143.87 | 8.85 | -4.06 |
| 20Q3 (7) | 0.42 | -4.33 | 2.42 | 10.82 | 6.29 | 21.57 | 16.06 | -10.73 | 24.11 | 11.36 | 9.36 | -8.23 | 215.27 | 3.11 | -18.28 | 132.17 | 2.05 | -18.23 |
| 20Q2 (6) | 0.44 | 7.85 | 1.67 | 10.18 | 10.77 | 19.34 | 17.99 | 51.56 | -1.69 | 10.39 | 58.72 | -1.91 | 208.77 | 19.12 | -7.39 | 129.51 | 26.8 | -5.2 |
| 20Q1 (5) | 0.41 | 4.2 | -1.26 | 9.19 | 2.68 | 14.16 | 11.87 | -67.52 | -17.74 | 6.55 | -40.12 | -40.13 | 175.26 | -29.54 | -33.61 | 102.14 | -31.89 | -36.92 |
| 19Q4 (4) | 0.39 | -4.74 | 0.0 | 8.95 | 0.56 | 0.0 | 36.54 | 182.38 | 0.0 | 10.93 | -11.7 | 0.0 | 248.73 | -5.58 | 0.0 | 149.96 | -7.23 | 0.0 |
| 19Q3 (3) | 0.41 | -5.03 | 0.0 | 8.9 | 4.34 | 0.0 | 12.94 | -29.29 | 0.0 | 12.38 | 16.9 | 0.0 | 263.42 | 16.86 | 0.0 | 161.64 | 18.31 | 0.0 |
| 19Q2 (2) | 0.43 | 4.74 | 0.0 | 8.53 | 5.96 | 0.0 | 18.30 | 26.82 | 0.0 | 10.59 | -3.13 | 0.0 | 225.42 | -14.61 | 0.0 | 136.62 | -15.63 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 8.05 | 0.0 | 0.0 | 14.43 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 | 263.99 | 0.0 | 0.0 | 161.93 | 0.0 | 0.0 |
