- 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) | 0.46 | -4.9 | 19.45 | 1.67 | 29.63 | 3.71 | 10.07 | 2.65 | 3.98 | -36.69 | 219.86 | 14.42 | 143.16 | 7.28 |
| 2022 (9) | 0.48 | -5.05 | 19.13 | -10.36 | 28.57 | 17.38 | 9.81 | 0 | 6.29 | -93.75 | 192.16 | 9.08 | 133.44 | 11.41 |
| 2021 (8) | 0.51 | 3.8 | 21.34 | -1.02 | 24.34 | 1.93 | -6.44 | 0 | 100.64 | 0.0 | 176.17 | -7.75 | 119.77 | -3.4 |
| 2020 (7) | 0.49 | 6.15 | 21.56 | 11.02 | 23.88 | -0.29 | -3.80 | 0 | 100.64 | 0.0 | 190.96 | -2.43 | 123.98 | -5.82 |
| 2019 (6) | 0.46 | 9.82 | 19.42 | 10.15 | 23.95 | 8.08 | -2.75 | 0 | 100.64 | -34.46 | 195.71 | -17.97 | 131.64 | -24.34 |
| 2018 (5) | 0.42 | 4.45 | 17.63 | 0.92 | 22.16 | 3.84 | -3.29 | 0 | 153.56 | 304.96 | 238.58 | -10.08 | 173.99 | -12.4 |
| 2017 (4) | 0.40 | 2.38 | 17.47 | 2.83 | 21.34 | 0.0 | -1.55 | 0 | 37.92 | -50.87 | 265.33 | 4.83 | 198.63 | 9.19 |
| 2016 (3) | 0.39 | 2.82 | 16.99 | 6.45 | 21.34 | -2.42 | -0.60 | 0 | 77.18 | -9.43 | 253.10 | 11.51 | 181.91 | 18.24 |
| 2015 (2) | 0.38 | 2.95 | 15.96 | 12.63 | 21.87 | -17.22 | -1.84 | 0 | 85.21 | 1236.86 | 226.98 | -7.59 | 153.85 | -6.75 |
| 2014 (1) | 0.37 | -4.75 | 14.17 | 11.49 | 26.42 | 2.48 | 11.23 | -51.36 | 6.37 | 0 | 245.61 | 34.07 | 164.99 | 43.48 |
| 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) | 0.46 | -2.83 | -4.9 | 19.45 | -0.1 | 1.67 | 13.28 | 51.25 | 6740.0 | 13.58 | -31.14 | -89.45 | 219.86 | 5.86 | 14.42 | 143.16 | 7.72 | 7.28 |
| 23Q3 (19) | 0.47 | 0.79 | -0.42 | 19.47 | 12.54 | -0.56 | 8.78 | 56.23 | -32.62 | 19.72 | 54.67 | -12.22 | 207.69 | 5.81 | -4.64 | 132.90 | 5.64 | -7.74 |
| 23Q2 (18) | 0.47 | 3.83 | -4.51 | 17.3 | -1.14 | -16.99 | 5.62 | -54.2 | -64.25 | 12.75 | -27.29 | -30.7 | 196.28 | -10.39 | -7.03 | 125.81 | -10.24 | -12.13 |
| 23Q1 (17) | 0.45 | -6.48 | -10.78 | 17.5 | -8.52 | -22.19 | 12.27 | 6235.0 | -0.49 | 17.54 | -86.38 | -37.33 | 219.05 | 13.99 | 11.58 | 140.17 | 5.04 | 4.2 |
| 22Q4 (16) | 0.48 | 1.74 | -5.05 | 19.13 | -2.3 | -10.36 | -0.20 | -101.53 | 84.25 | 128.73 | 472.87 | -56.54 | 192.16 | -11.77 | 9.08 | 133.44 | -7.37 | 11.41 |
| 22Q3 (15) | 0.47 | -3.34 | -4.99 | 19.58 | -6.05 | -8.5 | 13.03 | -17.11 | 153.78 | 22.47 | 22.11 | -92.41 | 217.80 | 3.16 | 20.79 | 144.05 | 0.61 | 20.87 |
| 22Q2 (14) | 0.49 | -2.98 | -0.31 | 20.84 | -7.34 | -8.84 | 15.72 | 27.49 | 5946.15 | 18.40 | -34.24 | -93.79 | 211.12 | 7.54 | 11.26 | 143.17 | 6.43 | 12.72 |
| 22Q1 (13) | 0.50 | -0.47 | -1.37 | 22.49 | 5.39 | -7.52 | 12.33 | 1070.87 | 2189.83 | 27.98 | -90.55 | -90.65 | 196.31 | 11.43 | 13.31 | 134.52 | 12.32 | 13.5 |
| 21Q4 (12) | 0.51 | 1.79 | 3.8 | 21.34 | -0.28 | -1.02 | -1.27 | 94.76 | 90.42 | 296.20 | 0.0 | 89.33 | 176.17 | -2.3 | -7.75 | 119.77 | 0.5 | -3.4 |
| 21Q3 (11) | 0.50 | 1.43 | 0.83 | 21.4 | -6.39 | -3.34 | -24.23 | -9419.23 | -492.42 | 296.20 | 0.0 | 89.33 | 180.31 | -4.98 | -3.95 | 119.18 | -6.16 | -3.28 |
| 21Q2 (10) | 0.49 | -4.02 | -2.47 | 22.86 | -6.0 | 0.84 | 0.26 | 144.07 | 115.29 | 296.20 | -1.0 | 89.33 | 189.76 | 9.53 | 13.13 | 127.01 | 7.16 | 14.1 |
| 21Q1 (9) | 0.51 | 4.74 | 5.07 | 24.32 | 12.8 | 7.75 | -0.59 | 95.55 | -117.0 | 299.20 | 91.25 | 494.87 | 173.25 | -9.27 | 0.89 | 118.52 | -4.4 | -1.36 |
| 20Q4 (8) | 0.49 | -1.12 | 6.15 | 21.56 | -2.62 | 11.02 | -13.25 | -223.96 | -423.17 | 156.44 | 0.0 | 288.61 | 190.96 | 1.72 | -2.43 | 123.98 | 0.62 | -5.82 |
| 20Q3 (7) | 0.49 | -1.89 | 5.89 | 22.14 | -2.34 | 9.93 | -4.09 | -140.59 | 23.12 | 156.44 | 0.0 | 59.75 | 187.73 | 11.92 | 9.25 | 123.22 | 10.7 | 2.48 |
| 20Q2 (6) | 0.50 | 3.4 | 7.29 | 22.67 | 0.44 | 8.06 | -1.70 | -148.99 | 84.56 | 156.44 | 211.05 | 59.75 | 167.74 | -2.32 | -6.21 | 111.31 | -7.37 | -13.38 |
| 20Q1 (5) | 0.49 | 5.82 | 15.57 | 22.57 | 16.22 | 27.8 | 3.47 | -15.37 | 313.1 | 50.30 | 24.94 | -48.64 | 171.72 | -12.26 | -23.72 | 120.16 | -8.72 | -24.34 |
| 19Q4 (4) | 0.46 | -1.35 | 0.0 | 19.42 | -3.57 | 0.0 | 4.10 | 177.07 | 0.0 | 40.26 | -58.89 | 0.0 | 195.71 | 13.89 | 0.0 | 131.64 | 9.48 | 0.0 |
| 19Q3 (3) | 0.47 | -0.6 | 0.0 | 20.14 | -4.0 | 0.0 | -5.32 | 51.68 | 0.0 | 97.93 | 0.0 | 0.0 | 171.84 | -3.92 | 0.0 | 120.24 | -6.43 | 0.0 |
| 19Q2 (2) | 0.47 | 11.38 | 0.0 | 20.98 | 18.8 | 0.0 | -11.01 | -1410.71 | 0.0 | 97.93 | 0.0 | 0.0 | 178.85 | -20.55 | 0.0 | 128.50 | -19.09 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 17.66 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 97.93 | 0.0 | 0.0 | 225.11 | 0.0 | 0.0 | 158.82 | 0.0 | 0.0 |
