- 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) | 0.59 | -1.31 | 68.11 | -4.79 | 226.8 | 10.75 | 9.44 | 56.55 | 1.85 | -68.59 | 182.17 | -19.48 | 138.71 | -18.37 |
| 2022 (9) | 0.59 | -0.67 | 71.54 | 10.5 | 204.78 | 3.1 | 6.03 | -29.23 | 5.88 | 71.01 | 226.25 | -7.29 | 169.93 | -6.81 |
| 2021 (8) | 0.60 | -17.63 | 64.74 | -46.68 | 198.62 | 12.71 | 8.52 | 15.45 | 3.44 | -32.66 | 244.03 | 149.62 | 182.34 | 159.97 |
| 2020 (7) | 0.73 | -0.74 | 121.42 | 55.59 | 176.22 | -3.94 | 7.38 | 3.94 | 5.11 | 32.51 | 97.76 | -24.49 | 70.14 | -22.26 |
| 2019 (6) | 0.73 | 2.2 | 78.04 | 3.57 | 183.44 | 0.31 | 7.10 | -14.87 | 3.86 | 53.17 | 129.47 | 8.08 | 90.22 | 9.57 |
| 2018 (5) | 0.72 | -2.6 | 75.35 | -2.65 | 182.87 | 6.49 | 8.34 | -24.25 | 2.52 | -15.47 | 119.79 | -0.12 | 82.34 | 2.85 |
| 2017 (4) | 0.73 | 5.31 | 77.4 | 60.51 | 171.73 | 5.36 | 11.01 | -8.4 | 2.98 | 36.14 | 119.93 | -16.72 | 80.06 | -17.08 |
| 2016 (3) | 0.70 | 0.59 | 48.22 | -45.08 | 163.0 | 5.3 | 12.02 | -4.38 | 2.19 | -45.75 | 144.00 | 5.36 | 96.55 | -10.86 |
| 2015 (2) | 0.69 | 0.54 | 87.8 | 6.18 | 154.8 | 4.37 | 12.57 | -7.1 | 4.03 | -10.94 | 136.67 | -0.64 | 108.31 | 6.08 |
| 2014 (1) | 0.69 | 5.91 | 82.69 | 50.32 | 148.32 | 10.47 | 13.53 | -10.52 | 4.53 | 0 | 137.55 | 11.6 | 102.10 | 20.34 |
| 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) | 0.59 | -1.56 | -1.31 | 68.11 | -4.93 | -4.79 | 13.67 | 43.89 | 192.09 | 4.96 | -48.03 | -83.13 | 182.17 | -4.11 | -19.48 | 138.71 | -3.75 | -18.37 |
| 23Q3 (19) | 0.60 | -1.42 | -0.05 | 71.64 | 1.43 | 0.0 | 9.50 | 5.09 | 158.86 | 9.55 | -21.83 | -58.69 | 189.97 | -7.6 | -4.92 | 144.11 | -7.41 | -0.14 |
| 23Q2 (18) | 0.60 | 0.89 | -1.95 | 70.63 | 1.8 | -3.46 | 9.04 | 49.42 | 11.6 | 12.22 | -42.68 | -27.06 | 205.59 | -1.96 | 5.9 | 155.65 | -3.47 | 13.85 |
| 23Q1 (17) | 0.60 | 0.81 | 0.23 | 69.38 | -3.02 | 5.79 | 6.05 | 29.27 | -24.66 | 21.32 | -27.55 | 37.54 | 209.69 | -7.32 | -1.04 | 161.25 | -5.11 | 2.86 |
| 22Q4 (16) | 0.59 | -0.3 | -0.67 | 71.54 | -0.14 | 10.5 | 4.68 | 27.52 | -52.15 | 29.42 | 27.24 | 121.94 | 226.25 | 13.23 | -7.29 | 169.93 | 17.75 | -6.81 |
| 22Q3 (15) | 0.60 | -3.3 | -8.17 | 71.64 | -2.08 | -25.48 | 3.67 | -54.69 | -53.78 | 23.12 | 38.01 | 219.69 | 199.81 | 2.92 | 25.61 | 144.31 | 5.56 | 13.58 |
| 22Q2 (14) | 0.62 | 3.13 | -2.79 | 73.16 | 11.56 | -43.02 | 8.10 | 0.87 | -1.22 | 16.75 | 8.1 | 0.42 | 194.14 | -8.38 | 47.56 | 136.71 | -12.8 | 33.92 |
| 22Q1 (13) | 0.60 | -0.1 | -19.32 | 65.58 | 1.3 | -45.75 | 8.03 | -17.89 | -2.9 | 15.50 | 16.91 | -5.77 | 211.90 | -13.17 | 122.56 | 156.77 | -14.02 | 138.65 |
| 21Q4 (12) | 0.60 | -7.83 | -17.63 | 64.74 | -32.65 | -46.68 | 9.78 | 23.17 | 1.77 | 13.26 | 83.28 | -15.16 | 244.03 | 53.41 | 149.62 | 182.34 | 43.51 | 159.97 |
| 21Q3 (11) | 0.65 | 2.37 | -12.47 | 96.13 | -25.13 | 12.88 | 7.94 | -3.17 | -18.48 | 7.23 | -56.65 | -35.27 | 159.07 | 20.9 | 25.51 | 127.06 | 24.47 | 41.48 |
| 21Q2 (10) | 0.63 | -14.41 | -16.55 | 128.4 | 6.22 | 47.1 | 8.20 | -0.85 | 20.23 | 16.68 | 1.44 | 14.87 | 131.57 | 38.19 | 15.03 | 102.08 | 55.4 | 27.6 |
| 21Q1 (9) | 0.74 | 2.0 | -2.27 | 120.88 | -0.44 | 46.27 | 8.27 | -13.94 | 143.24 | 16.45 | 5.27 | -52.87 | 95.21 | -2.61 | -7.84 | 65.69 | -6.34 | -7.98 |
| 20Q4 (8) | 0.73 | -2.07 | -0.74 | 121.42 | 42.58 | 55.59 | 9.61 | -1.33 | 10.71 | 15.62 | 39.83 | 45.02 | 97.76 | -22.87 | -24.49 | 70.14 | -21.9 | -22.26 |
| 20Q3 (7) | 0.74 | -2.4 | 0.54 | 85.16 | -2.44 | 6.11 | 9.74 | 42.82 | 44.73 | 11.17 | -23.07 | -14.71 | 126.74 | 10.81 | 11.52 | 89.81 | 12.26 | 14.92 |
| 20Q2 (6) | 0.76 | 0.24 | 3.32 | 87.29 | 5.63 | 18.02 | 6.82 | 100.59 | -0.44 | 14.52 | -58.38 | 25.36 | 114.38 | 10.72 | 2.94 | 80.00 | 12.06 | 1.87 |
| 20Q1 (5) | 0.76 | 3.6 | 6.02 | 82.64 | 5.89 | 7.73 | 3.40 | -60.83 | -44.72 | 34.89 | 223.88 | 222.43 | 103.31 | -20.21 | -10.41 | 71.39 | -20.87 | -11.55 |
| 19Q4 (4) | 0.73 | -0.8 | 0.0 | 78.04 | -2.77 | 0.0 | 8.68 | 28.97 | 0.0 | 10.77 | -17.77 | 0.0 | 129.47 | 13.92 | 0.0 | 90.22 | 15.44 | 0.0 |
| 19Q3 (3) | 0.74 | 0.3 | 0.0 | 80.26 | 8.52 | 0.0 | 6.73 | -1.75 | 0.0 | 13.10 | 13.09 | 0.0 | 113.65 | 2.29 | 0.0 | 78.15 | -0.48 | 0.0 |
| 19Q2 (2) | 0.73 | 2.86 | 0.0 | 73.96 | -3.58 | 0.0 | 6.85 | 11.38 | 0.0 | 11.59 | 7.05 | 0.0 | 111.11 | -3.65 | 0.0 | 78.53 | -2.7 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 76.71 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 10.82 | 0.0 | 0.0 | 115.32 | 0.0 | 0.0 | 80.71 | 0.0 | 0.0 |
