- 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) | 0.38 | -1.91 | 34.32 | 17.17 | 35.16 | -31.5 | 23.80 | 30.77 | 1.85 | -42.62 | 176.87 | -11.62 | 108.49 | 23.27 |
| 2022 (9) | 0.39 | -12.85 | 29.29 | -16.74 | 51.33 | -4.06 | 18.20 | -13.58 | 3.23 | -9.79 | 200.12 | 19.1 | 88.01 | -4.21 |
| 2021 (8) | 0.44 | 6.81 | 35.18 | 26.09 | 53.5 | 11.81 | 21.06 | 48.31 | 3.57 | -22.47 | 168.02 | -21.44 | 91.88 | -21.79 |
| 2020 (7) | 0.42 | 0.53 | 27.9 | 6.33 | 47.85 | -6.07 | 14.20 | -34.01 | 4.61 | 21.69 | 213.88 | -38.0 | 117.48 | -29.19 |
| 2019 (6) | 0.41 | 1.4 | 26.24 | 2.02 | 50.94 | -7.78 | 21.52 | 17.47 | 3.79 | -40.1 | 344.95 | -5.2 | 165.91 | -30.14 |
| 2018 (5) | 0.41 | 3.66 | 25.72 | 6.55 | 55.24 | 2.73 | 18.32 | 1309.23 | 6.33 | -76.85 | 363.87 | 2.91 | 237.50 | 9.19 |
| 2017 (4) | 0.39 | 3.64 | 24.14 | 11.3 | 53.77 | 9.73 | 1.30 | -46.94 | 27.32 | 0.0 | 353.58 | 5.48 | 217.51 | -21.91 |
| 2016 (3) | 0.38 | 16.82 | 21.69 | 5.34 | 49.0 | -20.48 | 2.45 | -98.5 | 27.32 | 11290.21 | 335.21 | -32.18 | 278.53 | -11.09 |
| 2015 (2) | 0.32 | -29.79 | 20.59 | -14.64 | 61.62 | -15.93 | 163.52 | 1218.71 | 0.24 | -94.37 | 494.29 | 158.98 | 313.28 | 108.16 |
| 2014 (1) | 0.46 | 3.47 | 24.12 | 3.61 | 73.3 | 19.44 | 12.40 | 14.08 | 4.26 | 0 | 190.86 | 26.22 | 150.50 | 38.01 |
| 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) | 0.38 | -6.92 | -1.91 | 34.32 | -0.87 | 17.17 | 64.91 | 454.31 | 665.45 | 2.08 | -83.72 | -94.2 | 176.87 | 26.2 | -11.62 | 108.49 | 44.19 | 23.27 |
| 23Q3 (19) | 0.41 | -1.04 | 2.93 | 34.62 | 0.96 | 19.34 | 11.71 | 257.01 | -48.71 | 12.77 | -97.11 | 41.58 | 140.15 | 2.4 | -26.93 | 75.24 | 10.73 | -8.08 |
| 23Q2 (18) | 0.41 | 5.89 | -3.04 | 34.29 | 10.22 | 7.09 | 3.28 | 186.54 | -81.18 | 441.67 | 1132.81 | 3253.44 | 136.86 | -14.56 | -24.23 | 67.95 | -5.55 | -27.85 |
| 23Q1 (17) | 0.39 | 0.57 | -11.11 | 31.11 | 6.21 | -16.35 | -3.79 | -144.69 | -115.23 | 35.83 | 0.0 | 229.79 | 160.18 | -19.96 | -4.52 | 71.94 | -18.26 | -26.1 |
| 22Q4 (16) | 0.39 | -2.32 | -12.85 | 29.29 | 0.97 | -16.74 | 8.48 | -62.86 | -61.21 | 35.83 | 297.06 | 174.0 | 200.12 | 4.34 | 19.1 | 88.01 | 7.53 | -4.21 |
| 22Q3 (15) | 0.40 | -6.78 | -8.63 | 29.01 | -9.4 | -11.47 | 22.83 | 30.98 | -18.08 | 9.02 | -31.49 | -26.37 | 191.80 | 6.19 | -1.39 | 81.85 | -13.09 | -22.72 |
| 22Q2 (14) | 0.42 | -2.93 | 0.74 | 32.02 | -13.9 | 6.41 | 17.43 | -29.97 | 9.48 | 13.17 | 21.24 | -25.32 | 180.62 | 7.66 | -9.3 | 94.18 | -3.26 | -23.52 |
| 22Q1 (13) | 0.44 | -1.4 | 4.84 | 37.19 | 5.71 | 24.51 | 24.89 | 13.86 | 35.94 | 10.86 | -16.92 | -33.1 | 167.77 | -0.15 | -10.2 | 97.35 | 5.95 | -1.63 |
| 21Q4 (12) | 0.44 | 2.4 | 6.81 | 35.18 | 7.35 | 26.09 | 21.86 | -21.56 | 32.48 | 13.08 | 6.7 | -28.77 | 168.02 | -13.62 | -21.44 | 91.88 | -13.25 | -21.79 |
| 21Q3 (11) | 0.43 | 2.78 | 1.03 | 32.77 | 8.91 | 12.15 | 27.87 | 75.06 | 749.7 | 12.25 | -30.52 | -30.39 | 194.51 | -2.32 | -12.86 | 105.91 | -14.0 | -10.21 |
| 21Q2 (10) | 0.42 | 1.03 | -1.98 | 30.09 | 0.74 | 7.5 | 15.92 | -13.05 | -31.38 | 17.64 | 8.61 | 1.01 | 199.13 | 6.58 | -28.4 | 123.15 | 24.44 | -0.01 |
| 21Q1 (9) | 0.42 | 0.46 | 0.58 | 29.87 | 7.06 | 11.46 | 18.31 | 10.97 | 31.73 | 16.24 | -11.54 | -33.67 | 186.83 | -12.65 | -39.5 | 98.96 | -15.76 | -37.48 |
| 20Q4 (8) | 0.42 | -3.15 | 0.53 | 27.9 | -4.52 | 6.33 | 16.50 | 403.05 | 4.5 | 18.36 | 4.27 | -22.49 | 213.88 | -4.18 | -38.0 | 117.48 | -0.4 | -29.19 |
| 20Q3 (7) | 0.43 | -0.28 | -0.81 | 29.22 | 4.39 | 10.22 | 3.28 | -85.86 | -87.5 | 17.60 | 0.82 | 59.34 | 223.21 | -19.74 | -24.56 | 117.95 | -4.23 | -20.93 |
| 20Q2 (6) | 0.43 | 3.66 | 3.22 | 27.99 | 4.44 | 4.87 | 23.20 | 66.91 | -24.33 | 17.46 | -28.68 | 81.66 | 278.10 | -9.95 | -16.0 | 123.16 | -22.19 | -17.32 |
| 20Q1 (5) | 0.41 | 0.41 | 3.67 | 26.8 | 2.13 | 0.71 | 13.90 | -11.97 | 6.68 | 24.48 | 3.37 | 36.93 | 308.83 | -10.47 | -20.23 | 158.28 | -4.6 | -8.57 |
| 19Q4 (4) | 0.41 | -4.44 | 0.0 | 26.24 | -1.02 | 0.0 | 15.79 | -39.8 | 0.0 | 23.68 | 114.36 | 0.0 | 344.95 | 16.59 | 0.0 | 165.91 | 11.21 | 0.0 |
| 19Q3 (3) | 0.43 | 3.77 | 0.0 | 26.51 | -0.67 | 0.0 | 26.23 | -14.45 | 0.0 | 11.05 | 14.94 | 0.0 | 295.86 | -10.63 | 0.0 | 149.18 | 0.15 | 0.0 |
| 19Q2 (2) | 0.42 | 4.12 | 0.0 | 26.69 | 0.3 | 0.0 | 30.66 | 135.3 | 0.0 | 9.61 | -46.24 | 0.0 | 331.06 | -14.49 | 0.0 | 148.96 | -13.96 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 26.61 | 0.0 | 0.0 | 13.03 | 0.0 | 0.0 | 17.88 | 0.0 | 0.0 | 387.17 | 0.0 | 0.0 | 173.12 | 0.0 | 0.0 |
