- 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) | 0.32 | -3.67 | 90.58 | 1.04 | 246.33 | -15.97 | 14.04 | -56.3 | 3.42 | 142.63 | 241.56 | 11.87 | 139.79 | 21.63 |
| 2022 (9) | 0.33 | -18.26 | 89.65 | -20.18 | 293.15 | 7.52 | 32.13 | 17.05 | 1.41 | -7.49 | 215.92 | 61.22 | 114.93 | 64.02 |
| 2021 (8) | 0.40 | -6.24 | 112.31 | -18.22 | 272.65 | 28.2 | 27.45 | 140.16 | 1.52 | -57.36 | 133.93 | 6.84 | 70.07 | -2.48 |
| 2020 (7) | 0.43 | -15.82 | 137.34 | -28.15 | 212.67 | 5.23 | 11.43 | -6.31 | 3.57 | -14.98 | 125.36 | 31.9 | 71.85 | 64.12 |
| 2019 (6) | 0.51 | 2.08 | 191.14 | 36.4 | 202.1 | -31.1 | 12.20 | -71.27 | 4.20 | 276.69 | 95.04 | -9.16 | 43.78 | -12.91 |
| 2018 (5) | 0.50 | -10.39 | 140.13 | 1.58 | 293.33 | 38.59 | 42.47 | 89.51 | 1.11 | -56.92 | 104.62 | 6.28 | 50.27 | -6.56 |
| 2017 (4) | 0.56 | 1.29 | 137.95 | -0.59 | 211.65 | 31.31 | 22.41 | 165.84 | 2.59 | -51.29 | 98.44 | -10.1 | 53.80 | -14.59 |
| 2016 (3) | 0.55 | -1.13 | 138.77 | -0.27 | 161.18 | 8.31 | 8.43 | -28.19 | 5.31 | 39.15 | 109.50 | -7.01 | 62.99 | 2.41 |
| 2015 (2) | 0.56 | 1.49 | 139.15 | 15.81 | 148.81 | -1.37 | 11.74 | -34.45 | 3.82 | 46.21 | 117.75 | -9.41 | 61.51 | -24.57 |
| 2014 (1) | 0.55 | -4.12 | 120.15 | 0.06 | 150.87 | 21.25 | 17.91 | 0.62 | 2.61 | 0 | 129.98 | 22.89 | 81.55 | 32.28 |
| 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) | 0.32 | -4.17 | -3.67 | 90.58 | -4.24 | 1.04 | 6.73 | -61.43 | -51.3 | 20.89 | 89.3 | 51.95 | 241.56 | 6.88 | 11.87 | 139.79 | 9.9 | 21.63 |
| 23Q3 (19) | 0.33 | -6.68 | -8.18 | 94.59 | 2.18 | -5.74 | 17.45 | -6.03 | -54.85 | 11.03 | -1.92 | 223.56 | 226.02 | 12.57 | 34.91 | 127.20 | 12.11 | 35.56 |
| 23Q2 (18) | 0.35 | -3.11 | -15.38 | 92.57 | -6.72 | -19.92 | 18.57 | 37.35 | -46.27 | 11.25 | -27.73 | 175.67 | 200.79 | 5.75 | 50.68 | 113.46 | 6.04 | 54.51 |
| 23Q1 (17) | 0.37 | 11.17 | -13.65 | 99.24 | 10.7 | -11.97 | 13.52 | -2.17 | -67.07 | 15.57 | 13.25 | 315.28 | 189.88 | -12.06 | 47.89 | 107.00 | -6.9 | 54.76 |
| 22Q4 (16) | 0.33 | -8.65 | -18.26 | 89.65 | -10.66 | -20.18 | 13.82 | -64.24 | -11.47 | 13.75 | 303.09 | 51.3 | 215.92 | 28.88 | 61.22 | 114.93 | 22.49 | 64.02 |
| 22Q3 (15) | 0.36 | -14.0 | -13.13 | 100.35 | -13.18 | -19.09 | 38.65 | 11.83 | -14.07 | 3.41 | -16.44 | -28.66 | 167.54 | 25.72 | 20.19 | 93.83 | 27.78 | 19.01 |
| 22Q2 (14) | 0.42 | -1.13 | -1.5 | 115.59 | 2.53 | -8.33 | 34.56 | -15.83 | -4.45 | 4.08 | 8.87 | -35.15 | 133.26 | 3.79 | 2.15 | 73.43 | 6.2 | -0.47 |
| 22Q1 (13) | 0.42 | 5.24 | -1.99 | 112.74 | 0.38 | -15.34 | 41.06 | 163.04 | 161.7 | 3.75 | -58.74 | -70.07 | 128.39 | -4.14 | 5.24 | 69.14 | -1.33 | -0.37 |
| 21Q4 (12) | 0.40 | -2.91 | -6.24 | 112.31 | -9.44 | -18.22 | 15.61 | -65.3 | 18.08 | 9.08 | 90.06 | -25.13 | 133.93 | -3.92 | 6.84 | 70.07 | -11.12 | -2.48 |
| 21Q3 (11) | 0.42 | -2.49 | -16.36 | 124.02 | -1.65 | -29.7 | 44.98 | 24.36 | 109.7 | 4.78 | -24.05 | -38.31 | 139.40 | 6.86 | 36.43 | 78.84 | 6.86 | 39.59 |
| 21Q2 (10) | 0.43 | -1.62 | -17.24 | 126.1 | -5.31 | -32.8 | 36.17 | 130.53 | 144.89 | 6.29 | -49.75 | -53.13 | 130.45 | 6.93 | 36.13 | 73.78 | 6.31 | 50.54 |
| 21Q1 (9) | 0.43 | 0.67 | -15.17 | 133.17 | -3.04 | -30.97 | 15.69 | 18.68 | 991.48 | 12.52 | 3.2 | -93.92 | 122.00 | -2.68 | 28.65 | 69.40 | -3.41 | 63.52 |
| 20Q4 (8) | 0.43 | -13.4 | -15.82 | 137.34 | -22.15 | -28.15 | 13.22 | -38.37 | 726.54 | 12.13 | 56.6 | -94.11 | 125.36 | 22.69 | 31.9 | 71.85 | 27.21 | 64.12 |
| 20Q3 (7) | 0.50 | -3.52 | -5.32 | 176.42 | -5.98 | -9.59 | 21.45 | 45.23 | 133.66 | 7.75 | -42.29 | -56.94 | 102.18 | 6.63 | 11.9 | 56.48 | 15.24 | 29.54 |
| 20Q2 (6) | 0.51 | 0.84 | -2.58 | 187.64 | -2.73 | 11.33 | 14.77 | 939.2 | -42.69 | 13.43 | -93.49 | 82.02 | 95.83 | 1.05 | 9.56 | 49.01 | 15.48 | 19.3 |
| 20Q1 (5) | 0.51 | -0.1 | 4.36 | 192.91 | 0.93 | 21.12 | -1.76 | 16.59 | -108.07 | 206.13 | 0.0 | 1926.67 | 94.83 | -0.22 | -9.69 | 42.44 | -3.06 | -9.63 |
| 19Q4 (4) | 0.51 | -2.59 | 0.0 | 191.14 | -2.04 | 0.0 | -2.11 | -122.98 | 0.0 | 206.13 | 1045.5 | 0.0 | 95.04 | 4.08 | 0.0 | 43.78 | 0.41 | 0.0 |
| 19Q3 (3) | 0.52 | -0.72 | 0.0 | 195.13 | 15.77 | 0.0 | 9.18 | -64.38 | 0.0 | 17.99 | 143.95 | 0.0 | 91.31 | 4.39 | 0.0 | 43.60 | 6.13 | 0.0 |
| 19Q2 (2) | 0.53 | 8.02 | 0.0 | 168.55 | 5.83 | 0.0 | 25.77 | 18.16 | 0.0 | 7.38 | -27.47 | 0.0 | 87.47 | -16.7 | 0.0 | 41.08 | -12.52 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 159.27 | 0.0 | 0.0 | 21.81 | 0.0 | 0.0 | 10.17 | 0.0 | 0.0 | 105.01 | 0.0 | 0.0 | 46.96 | 0.0 | 0.0 |
