- 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 | -4.18 | 0.03 | -99.48 | 14.29 | -1.45 | 26.01 | 3.13 | 0.00 | 0 | 410.49 | 118.08 | 238.48 | 193.69 |
| 2022 (9) | 0.48 | -21.15 | 5.81 | -37.59 | 14.5 | 0.55 | 25.22 | 47.57 | 0.82 | -28.57 | 188.23 | 38.5 | 81.20 | 23.99 |
| 2021 (8) | 0.61 | 11.38 | 9.31 | 24.8 | 14.42 | 35.78 | 17.09 | 15.4 | 1.15 | 9.64 | 135.91 | 0.32 | 65.49 | -5.92 |
| 2020 (7) | 0.55 | 2.43 | 7.46 | 73.09 | 10.62 | -5.01 | 14.81 | -22.26 | 1.05 | 42.39 | 135.47 | -38.87 | 69.61 | -32.85 |
| 2019 (6) | 0.53 | 0.21 | 4.31 | -38.34 | 11.18 | 2.66 | 19.05 | -13.17 | 0.74 | -23.23 | 221.60 | 58.99 | 103.66 | 60.86 |
| 2018 (5) | 0.53 | 1.93 | 6.99 | 10.08 | 10.89 | 14.99 | 21.94 | 26.53 | 0.96 | -39.9 | 139.38 | -2.82 | 64.44 | 5.85 |
| 2017 (4) | 0.52 | 2.51 | 6.35 | 20.49 | 9.47 | 22.67 | 17.34 | 74.1 | 1.59 | -60.96 | 143.43 | -13.08 | 60.88 | -13.28 |
| 2016 (3) | 0.51 | 7.05 | 5.27 | 12.37 | 7.72 | 18.59 | 9.96 | -18.56 | 4.08 | 23.37 | 165.02 | -4.25 | 70.20 | -18.7 |
| 2015 (2) | 0.48 | 7.0 | 4.69 | 20.57 | 6.51 | -7.4 | 12.23 | -6.43 | 3.31 | 51.27 | 172.35 | 7.93 | 86.35 | 10.51 |
| 2014 (1) | 0.45 | 6.22 | 3.89 | 8.66 | 7.03 | 26.67 | 13.07 | 55.78 | 2.19 | 0 | 159.68 | 12.01 | 78.14 | 7.14 |
| 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 | 12.04 | -4.18 | 0.03 | -99.44 | -99.48 | 11.63 | -69.99 | -23.94 | 0.00 | -100.0 | -100.0 | 410.49 | 95.82 | 118.08 | 238.48 | 113.42 | 193.69 |
| 23Q3 (19) | 0.41 | -6.42 | -12.14 | 5.37 | -6.45 | -19.13 | 38.75 | 3.64 | 19.75 | 1.45 | -16.29 | -50.01 | 209.63 | 6.15 | 2.72 | 111.74 | 28.35 | 40.85 |
| 23Q2 (18) | 0.44 | -8.0 | -13.67 | 5.74 | 1.77 | -22.54 | 37.39 | 78.47 | 12.55 | 1.73 | -54.29 | 2.13 | 197.49 | 7.99 | 21.08 | 87.06 | 23.49 | 33.28 |
| 23Q1 (17) | 0.48 | -0.67 | -22.29 | 5.64 | -2.93 | -33.65 | 20.95 | 37.02 | 11.38 | 3.80 | -30.45 | 0.4 | 182.87 | -2.85 | 38.86 | 70.50 | -13.18 | 28.98 |
| 22Q4 (16) | 0.48 | 2.74 | -21.15 | 5.81 | -12.5 | -37.59 | 15.29 | -52.75 | 36.64 | 5.46 | 87.83 | -17.03 | 188.23 | -7.76 | 38.5 | 81.20 | 2.36 | 23.99 |
| 22Q3 (15) | 0.47 | -8.06 | -21.66 | 6.64 | -10.39 | -32.93 | 32.36 | -2.59 | 59.64 | 2.91 | 71.03 | -13.91 | 204.07 | 25.11 | 47.24 | 79.33 | 21.45 | 22.82 |
| 22Q2 (14) | 0.51 | -17.18 | -14.88 | 7.41 | -12.82 | -19.02 | 33.22 | 76.61 | 76.8 | 1.70 | -55.06 | -39.77 | 163.11 | 23.86 | 26.88 | 65.32 | 19.5 | 10.1 |
| 22Q1 (13) | 0.61 | 0.79 | 1.4 | 8.5 | -8.7 | 1.67 | 18.81 | 68.1 | -0.05 | 3.78 | -42.52 | 35.8 | 131.69 | -3.1 | 6.71 | 54.66 | -16.54 | -14.89 |
| 21Q4 (12) | 0.61 | 2.08 | 11.38 | 9.31 | -5.96 | 24.8 | 11.19 | -44.8 | -31.1 | 6.58 | 94.87 | 82.04 | 135.91 | -1.94 | 0.32 | 65.49 | 1.39 | -5.92 |
| 21Q3 (11) | 0.60 | -0.1 | 11.19 | 9.9 | 8.2 | 42.45 | 20.27 | 7.88 | 28.29 | 3.38 | 19.66 | -24.69 | 138.60 | 7.82 | 2.9 | 64.59 | 8.87 | 6.13 |
| 21Q2 (10) | 0.60 | -1.34 | 11.9 | 9.15 | 9.45 | 137.66 | 18.79 | -0.16 | 71.6 | 2.82 | 1.32 | -60.64 | 128.55 | 4.16 | -46.56 | 59.33 | -7.61 | -41.61 |
| 21Q1 (9) | 0.61 | 10.7 | 6.73 | 8.36 | 12.06 | 138.86 | 18.82 | 15.89 | 16.97 | 2.78 | -22.95 | -16.22 | 123.41 | -8.9 | -37.59 | 64.22 | -7.74 | -28.57 |
| 20Q4 (8) | 0.55 | 1.9 | 2.43 | 7.46 | 7.34 | 73.09 | 16.24 | 2.78 | 8.19 | 3.61 | -19.38 | 4.16 | 135.47 | 0.57 | -38.87 | 69.61 | 14.38 | -32.85 |
| 20Q3 (7) | 0.54 | 0.54 | -0.26 | 6.95 | 80.52 | 67.47 | 15.80 | 44.29 | -10.84 | 4.48 | -37.47 | 49.38 | 134.70 | -44.01 | -37.83 | 60.86 | -40.1 | -34.4 |
| 20Q2 (6) | 0.53 | -5.9 | -6.03 | 3.85 | 10.0 | -37.9 | 10.95 | -31.95 | -51.87 | 7.17 | 115.7 | 133.46 | 240.57 | 21.67 | 90.54 | 101.61 | 13.01 | 72.81 |
| 20Q1 (5) | 0.57 | 6.25 | 12.88 | 3.5 | -18.79 | -45.9 | 16.09 | 7.2 | -24.14 | 3.32 | -4.21 | -7.71 | 197.73 | -10.77 | 34.01 | 89.91 | -13.26 | 38.43 |
| 19Q4 (4) | 0.53 | -0.78 | 0.0 | 4.31 | 3.86 | 0.0 | 15.01 | -15.29 | 0.0 | 3.47 | 15.62 | 0.0 | 221.60 | 2.28 | 0.0 | 103.66 | 11.74 | 0.0 |
| 19Q3 (3) | 0.54 | -5.28 | 0.0 | 4.15 | -33.06 | 0.0 | 17.72 | -22.11 | 0.0 | 3.00 | -2.27 | 0.0 | 216.66 | 71.6 | 0.0 | 92.77 | 57.77 | 0.0 |
| 19Q2 (2) | 0.57 | 13.04 | 0.0 | 6.2 | -4.17 | 0.0 | 22.75 | 7.26 | 0.0 | 3.07 | -14.73 | 0.0 | 126.26 | -14.43 | 0.0 | 58.80 | -9.47 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 6.47 | 0.0 | 0.0 | 21.21 | 0.0 | 0.0 | 3.60 | 0.0 | 0.0 | 147.55 | 0.0 | 0.0 | 64.95 | 0.0 | 0.0 |
