- 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) | 0.74 | -2.76 | 135.77 | -7.01 | 380.7 | 13.26 | 4.54 | 107.31 | 8.39 | 705.5 | 130.27 | 22.28 | 73.77 | 35.66 |
| 2022 (9) | 0.76 | 3.0 | 146.0 | 14.17 | 336.13 | 9.21 | 2.19 | 9.5 | 1.04 | -96.61 | 106.53 | -4.32 | 54.38 | 6.84 |
| 2021 (8) | 0.73 | 9.5 | 127.88 | 66.32 | 307.79 | 8.5 | 2.00 | -71.35 | 30.71 | 1585.73 | 111.34 | -10.26 | 50.90 | -25.19 |
| 2020 (7) | 0.67 | 1.44 | 76.89 | 22.53 | 283.67 | 11.8 | 6.98 | -37.85 | 1.82 | 252.11 | 124.07 | -11.14 | 68.04 | -19.78 |
| 2019 (6) | 0.66 | 2.47 | 62.75 | -16.78 | 253.73 | 16.62 | 11.23 | 252.04 | 0.52 | -89.18 | 139.62 | 3.89 | 84.82 | -2.1 |
| 2018 (5) | 0.64 | 1.85 | 75.4 | -3.7 | 217.57 | 11.61 | 3.19 | 20.83 | 4.78 | -72.86 | 134.39 | -8.74 | 86.64 | -10.51 |
| 2017 (4) | 0.63 | 2.11 | 78.3 | 17.67 | 194.94 | -3.33 | 2.64 | -72.78 | 17.62 | 1357.06 | 147.26 | 6.22 | 96.82 | 8.54 |
| 2016 (3) | 0.62 | 2.67 | 66.54 | -6.75 | 201.65 | 18.79 | 9.70 | -15.73 | 1.21 | 10.74 | 138.64 | -4.9 | 89.20 | -13.64 |
| 2015 (2) | 0.60 | 10.5 | 71.36 | 45.28 | 169.75 | 2.56 | 11.51 | -69.4 | 1.09 | 416.35 | 145.78 | -9.7 | 103.29 | -12.47 |
| 2014 (1) | 0.55 | -0.18 | 49.12 | 50.63 | 165.51 | 9.82 | 37.62 | 219.63 | 0.21 | 0 | 161.44 | 2.85 | 118.00 | 13.93 |
| 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) | 0.74 | -0.53 | -2.76 | 135.77 | -9.58 | -7.01 | 14.76 | 115.47 | 51.54 | 9.11 | -39.58 | 988.5 | 130.27 | 4.48 | 22.28 | 73.77 | 23.34 | 35.66 |
| 23Q3 (19) | 0.74 | -0.46 | -3.2 | 150.15 | 9.46 | 1.67 | 6.85 | 16.7 | 506.19 | 15.08 | -23.15 | 702.64 | 124.68 | -15.03 | 23.53 | 59.81 | -14.53 | 36.9 |
| 23Q2 (18) | 0.74 | -1.29 | -0.26 | 137.17 | -6.97 | -2.31 | 5.87 | 205.58 | 161.34 | 19.62 | 2244.42 | 500.45 | 146.74 | -0.1 | 43.05 | 69.98 | 2.56 | 56.87 |
| 23Q1 (17) | 0.75 | -0.52 | 2.61 | 147.45 | 0.99 | 3.23 | -5.56 | -157.08 | -266.97 | 0.84 | 0.0 | -74.39 | 146.88 | 37.88 | 38.15 | 68.23 | 25.47 | 38.01 |
| 22Q4 (16) | 0.76 | -0.97 | 3.0 | 146.0 | -1.14 | 14.17 | 9.74 | 761.95 | -19.57 | 0.84 | -55.45 | -65.93 | 106.53 | 5.55 | -4.32 | 54.38 | 24.47 | 6.84 |
| 22Q3 (15) | 0.76 | 2.57 | 4.65 | 147.68 | 5.17 | 20.36 | 1.13 | 111.81 | 108.55 | 1.88 | -42.51 | -99.54 | 100.93 | -1.61 | -9.74 | 43.69 | -2.06 | -12.23 |
| 22Q2 (14) | 0.74 | 1.54 | 6.94 | 140.42 | -1.69 | 34.8 | -9.57 | -387.39 | -462.5 | 3.27 | 0.0 | -99.2 | 102.58 | -3.52 | -13.59 | 44.61 | -9.77 | -18.3 |
| 22Q1 (13) | 0.73 | -0.14 | 8.92 | 142.83 | 11.69 | 70.52 | 3.33 | -72.5 | -34.71 | 3.27 | 33.03 | -82.35 | 106.32 | -4.51 | -13.93 | 49.44 | -2.87 | -17.65 |
| 21Q4 (12) | 0.73 | 0.62 | 9.5 | 127.88 | 4.22 | 66.32 | 12.11 | 191.6 | -22.87 | 2.46 | -99.4 | -2.88 | 111.34 | -0.43 | -10.26 | 50.90 | 2.25 | -25.19 |
| 21Q3 (11) | 0.73 | 4.81 | 5.19 | 122.7 | 17.79 | 43.91 | -13.22 | -600.76 | -182.94 | 410.67 | 0.0 | 10183.77 | 111.82 | -5.8 | -9.38 | 49.78 | -8.83 | -28.43 |
| 21Q2 (10) | 0.70 | 3.42 | -0.54 | 104.17 | 24.37 | 21.0 | 2.64 | -48.24 | 71.43 | 410.67 | 2118.06 | 43115.15 | 118.71 | -3.9 | -2.06 | 54.60 | -9.06 | -19.8 |
| 21Q1 (9) | 0.67 | 0.4 | -1.81 | 83.76 | 8.93 | -6.31 | 5.10 | -67.52 | 198.46 | 18.51 | 631.91 | 1848.33 | 123.53 | -0.44 | -1.69 | 60.04 | -11.76 | -16.12 |
| 20Q4 (8) | 0.67 | -3.35 | 1.44 | 76.89 | -9.82 | 22.53 | 15.70 | -1.51 | -1.63 | 2.53 | -36.65 | 166.2 | 124.07 | 0.54 | -11.14 | 68.04 | -2.17 | -19.78 |
| 20Q3 (7) | 0.69 | -0.9 | 2.56 | 85.26 | -0.96 | 22.91 | 15.94 | 935.06 | 55.21 | 3.99 | 320.23 | 81.08 | 123.40 | 1.81 | -9.24 | 69.55 | 2.16 | -6.38 |
| 20Q2 (6) | 0.70 | 2.1 | 4.74 | 86.09 | -3.7 | -0.32 | 1.54 | 129.73 | -77.42 | 0.95 | 0.0 | -86.96 | 121.21 | -3.53 | -4.74 | 68.08 | -4.89 | -6.52 |
| 20Q1 (5) | 0.69 | 3.72 | 3.16 | 89.4 | 42.47 | 11.44 | -5.18 | -132.46 | -297.71 | 0.95 | 0.0 | -98.67 | 125.65 | -10.01 | -5.38 | 71.58 | -15.61 | -9.95 |
| 19Q4 (4) | 0.66 | -2.28 | 0.0 | 62.75 | -9.54 | 0.0 | 15.96 | 55.4 | 0.0 | 0.95 | -56.91 | 0.0 | 139.62 | 2.69 | 0.0 | 84.82 | 14.17 | 0.0 |
| 19Q3 (3) | 0.68 | 1.21 | 0.0 | 69.37 | -19.68 | 0.0 | 10.27 | 50.59 | 0.0 | 2.21 | -69.74 | 0.0 | 135.96 | 6.85 | 0.0 | 74.29 | 2.0 | 0.0 |
| 19Q2 (2) | 0.67 | 0.56 | 0.0 | 86.37 | 7.67 | 0.0 | 6.82 | 160.31 | 0.0 | 7.29 | -89.82 | 0.0 | 127.24 | -4.19 | 0.0 | 72.83 | -8.38 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 80.22 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 71.58 | 0.0 | 0.0 | 132.80 | 0.0 | 0.0 | 79.49 | 0.0 | 0.0 |
