- 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) | 0.43 | 5.58 | 35.24 | 8.66 | 75.67 | -8.13 | 6.40 | -57.98 | 4.29 | 54.0 | 171.43 | -29.66 | 124.15 | -5.79 |
| 2022 (9) | 0.41 | -25.18 | 32.43 | -44.06 | 82.37 | -14.54 | 15.23 | 73.27 | 2.78 | -59.42 | 243.72 | 55.34 | 131.78 | 24.71 |
| 2021 (8) | 0.54 | -7.6 | 57.97 | 6.58 | 96.38 | 33.16 | 8.79 | 5760.0 | 6.86 | -84.34 | 156.89 | 26.57 | 105.67 | 34.1 |
| 2020 (7) | 0.59 | 3.17 | 54.39 | -2.05 | 72.38 | 18.27 | 0.15 | -92.54 | 43.79 | 0.0 | 123.96 | 8.68 | 78.80 | 58.55 |
| 2019 (6) | 0.57 | -1.59 | 55.53 | -11.52 | 61.2 | -9.14 | 2.01 | -33.0 | 43.79 | 31.82 | 114.06 | 2.93 | 49.70 | -1.04 |
| 2018 (5) | 0.58 | -0.5 | 62.76 | 1.49 | 67.36 | 12.74 | 3.00 | -47.37 | 33.22 | 88.87 | 110.81 | 4.38 | 50.22 | 6.65 |
| 2017 (4) | 0.58 | 8.09 | 61.84 | 20.64 | 59.75 | -3.55 | 5.70 | -90.38 | 17.59 | 238.06 | 106.16 | -27.38 | 47.09 | -42.89 |
| 2016 (3) | 0.54 | 13.66 | 51.26 | 47.43 | 61.95 | -8.59 | 59.23 | 18.74 | 5.20 | 50.22 | 146.19 | 0.72 | 82.46 | 1.07 |
| 2015 (2) | 0.47 | 17.29 | 34.77 | 52.77 | 67.77 | 9.84 | 49.88 | 49.88 | 3.46 | 126.74 | 145.14 | -33.55 | 81.59 | -52.51 |
| 2014 (1) | 0.40 | 6.79 | 22.76 | 9.69 | 61.7 | 4.08 | 33.28 | -40.35 | 1.53 | 0 | 218.41 | -13.49 | 171.82 | -17.88 |
| 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) | 0.43 | 3.31 | 5.58 | 35.24 | 6.95 | 8.66 | 6.02 | -31.28 | 41.65 | 12.16 | 10.57 | -84.58 | 171.43 | -17.68 | -29.66 | 124.15 | -15.4 | -5.79 |
| 23Q3 (19) | 0.41 | 4.07 | -4.85 | 32.95 | 21.14 | -15.69 | 8.76 | -29.3 | -53.89 | 11.00 | -2.05 | 18.44 | 208.24 | 13.79 | -3.69 | 146.75 | 30.91 | 19.1 |
| 23Q2 (18) | 0.40 | -4.72 | -18.05 | 27.2 | -18.64 | -38.04 | 12.39 | 1206.25 | -54.04 | 11.23 | -85.76 | 100.62 | 183.01 | -2.66 | 10.53 | 112.10 | 2.82 | 9.46 |
| 23Q1 (17) | 0.42 | 3.06 | -17.54 | 33.43 | 3.08 | -29.97 | -1.12 | -126.35 | -110.98 | 78.88 | 0.0 | 308.08 | 188.02 | -22.85 | 23.17 | 109.03 | -17.26 | 16.7 |
| 22Q4 (16) | 0.41 | -6.89 | -25.18 | 32.43 | -17.02 | -44.06 | 4.25 | -77.63 | -58.82 | 78.88 | 749.36 | 229.79 | 243.72 | 12.72 | 55.34 | 131.78 | 6.95 | 24.71 |
| 22Q3 (15) | 0.44 | -10.36 | -17.92 | 39.08 | -10.98 | -24.88 | 19.00 | -29.53 | 66.52 | 9.29 | 65.92 | -41.39 | 216.21 | 30.59 | 59.93 | 123.22 | 20.32 | 43.06 |
| 22Q2 (14) | 0.49 | -4.13 | -20.03 | 43.9 | -8.04 | -27.72 | 26.96 | 164.31 | 252.42 | 5.60 | -71.04 | -79.32 | 165.57 | 8.46 | 45.31 | 102.41 | 9.61 | 53.45 |
| 22Q1 (13) | 0.51 | -6.48 | -15.57 | 47.74 | -17.65 | -19.17 | 10.20 | -1.16 | 83.78 | 19.33 | -19.19 | -55.93 | 152.65 | -2.7 | 42.12 | 93.43 | -11.58 | 36.63 |
| 21Q4 (12) | 0.54 | 2.13 | -7.6 | 57.97 | 11.44 | 6.58 | 10.32 | -9.55 | 21.41 | 23.92 | 50.95 | -24.25 | 156.89 | 16.05 | 26.57 | 105.67 | 22.69 | 34.1 |
| 21Q3 (11) | 0.53 | -12.67 | -8.84 | 52.02 | -14.36 | -3.81 | 11.41 | 49.15 | 281.61 | 15.85 | -41.46 | -90.5 | 135.19 | 18.65 | 18.28 | 86.13 | 29.05 | 25.44 |
| 21Q2 (10) | 0.61 | 1.22 | 5.2 | 60.74 | 2.84 | 13.05 | 7.65 | 37.84 | 393.1 | 27.07 | -38.29 | -99.12 | 113.94 | 6.08 | -5.22 | 66.74 | -2.4 | 19.33 |
| 21Q1 (9) | 0.60 | 2.36 | 5.73 | 59.06 | 8.59 | 9.23 | 5.55 | -34.71 | 179.29 | 43.86 | 38.91 | -98.57 | 107.41 | -13.35 | -12.63 | 68.38 | -13.22 | 25.84 |
| 20Q4 (8) | 0.59 | 0.76 | 3.17 | 54.39 | 0.57 | -2.05 | 8.50 | 184.28 | 1703.77 | 31.58 | -81.08 | -98.97 | 123.96 | 8.45 | 8.68 | 78.80 | 14.77 | 58.55 |
| 20Q3 (7) | 0.58 | 0.78 | 3.86 | 54.08 | 0.65 | 0.28 | 2.99 | 214.56 | -21.32 | 166.89 | -94.56 | 52.96 | 114.30 | -4.92 | -2.81 | 68.66 | 22.76 | 32.98 |
| 20Q2 (6) | 0.58 | 1.73 | 2.65 | 53.73 | -0.63 | -0.17 | -2.61 | 62.71 | -263.12 | 3065.00 | 0.0 | 5.58 | 120.21 | -2.21 | 13.45 | 55.93 | 2.93 | 19.56 |
| 20Q1 (5) | 0.57 | -0.12 | 0.44 | 54.07 | -2.63 | -3.45 | -7.00 | -1220.75 | -324.36 | 3065.00 | 0.0 | 3477.82 | 122.93 | 7.78 | 3.64 | 54.34 | 9.34 | -2.53 |
| 19Q4 (4) | 0.57 | 1.43 | 0.0 | 55.53 | 2.97 | 0.0 | -0.53 | -113.95 | 0.0 | 3065.00 | 2709.26 | 0.0 | 114.06 | -3.02 | 0.0 | 49.70 | -3.74 | 0.0 |
| 19Q3 (3) | 0.56 | -0.39 | 0.0 | 53.93 | 0.2 | 0.0 | 3.80 | 137.5 | 0.0 | 109.10 | -96.24 | 0.0 | 117.61 | 10.99 | 0.0 | 51.63 | 10.37 | 0.0 |
| 19Q2 (2) | 0.56 | -0.46 | 0.0 | 53.82 | -3.89 | 0.0 | 1.60 | -48.72 | 0.0 | 2903.00 | 3288.72 | 0.0 | 105.96 | -10.67 | 0.0 | 46.78 | -16.09 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 56.0 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 85.67 | 0.0 | 0.0 | 118.61 | 0.0 | 0.0 | 55.75 | 0.0 | 0.0 |
