- 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) | 0.66 | 1.71 | 613.4 | 2.14 | 2035.95 | -15.11 | 4.49 | -69.85 | 10.01 | 157.39 | 126.67 | -11.67 | 76.55 | -12.74 |
| 2022 (9) | 0.65 | 0.32 | 600.53 | 14.72 | 2398.37 | 6.14 | 14.89 | -25.06 | 3.89 | 20.98 | 143.41 | 15.24 | 87.73 | 48.52 |
| 2021 (8) | 0.65 | -1.25 | 523.49 | 16.9 | 2259.61 | 17.87 | 19.87 | 67.96 | 3.21 | -28.33 | 124.44 | 0.73 | 59.07 | -19.14 |
| 2020 (7) | 0.65 | 1.22 | 447.8 | 20.63 | 1917.02 | 12.93 | 11.83 | 71.95 | 4.48 | -3.86 | 123.54 | 3.63 | 73.05 | 9.72 |
| 2019 (6) | 0.65 | -3.06 | 371.23 | 10.67 | 1697.54 | 8.97 | 6.88 | -9.59 | 4.66 | 15.93 | 119.21 | 10.46 | 66.58 | 5.33 |
| 2018 (5) | 0.67 | 1.82 | 335.43 | 7.82 | 1557.83 | 13.82 | 7.61 | -29.01 | 4.02 | 63.28 | 107.92 | 2.13 | 63.21 | -1.27 |
| 2017 (4) | 0.66 | 0.17 | 311.09 | 36.63 | 1368.62 | 5.64 | 10.72 | 18.85 | 2.46 | 5.27 | 105.67 | 2.35 | 64.02 | -1.63 |
| 2016 (3) | 0.65 | -4.77 | 227.68 | -29.22 | 1295.54 | -2.67 | 9.02 | 94.4 | 2.34 | -66.72 | 103.24 | -3.7 | 65.08 | -3.8 |
| 2015 (2) | 0.69 | -2.66 | 321.67 | -3.79 | 1331.02 | -0.31 | 4.64 | -10.94 | 7.03 | 31.37 | 107.21 | 2.01 | 67.65 | -1.18 |
| 2014 (1) | 0.71 | -4.8 | 334.35 | 6.66 | 1335.11 | 11.98 | 5.21 | 92.96 | 5.35 | 0 | 105.10 | 8.5 | 68.46 | 16.27 |
| 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) | 0.66 | -0.14 | 1.71 | 613.4 | 3.76 | 2.14 | 2.95 | -49.05 | -25.32 | 69.92 | 184.52 | -18.94 | 126.67 | 1.16 | -11.67 | 76.55 | 0.94 | -12.74 |
| 23Q3 (19) | 0.66 | 2.43 | -4.11 | 591.16 | 6.35 | -23.38 | 5.79 | 6.63 | -82.18 | 24.57 | -18.03 | 360.86 | 125.22 | -5.16 | -7.27 | 75.84 | -5.82 | -4.58 |
| 23Q2 (18) | 0.65 | -3.17 | -8.9 | 555.87 | -16.95 | -14.24 | 5.43 | 44.8 | -49.3 | 29.98 | -72.07 | 9.2 | 132.03 | -2.83 | 8.78 | 80.53 | -3.97 | 36.96 |
| 23Q1 (17) | 0.67 | 2.68 | -3.58 | 669.34 | 11.46 | 12.02 | 3.75 | -5.06 | -59.46 | 107.34 | 24.44 | 127.01 | 135.88 | -5.25 | 18.18 | 83.86 | -4.41 | 54.87 |
| 22Q4 (16) | 0.65 | -5.85 | 0.32 | 600.53 | -22.16 | 14.72 | 3.95 | -87.85 | -67.3 | 86.26 | 1517.64 | 221.41 | 143.41 | 6.21 | 15.24 | 87.73 | 10.38 | 48.52 |
| 22Q3 (15) | 0.69 | -2.68 | 2.51 | 771.53 | 19.04 | 34.83 | 32.50 | 203.45 | 104.4 | 5.33 | -80.58 | -69.75 | 135.03 | 11.25 | 12.4 | 79.48 | 35.17 | 40.57 |
| 22Q2 (14) | 0.71 | 2.49 | 6.58 | 648.14 | 8.48 | 27.76 | 10.71 | 15.78 | -66.57 | 27.46 | -41.93 | 306.15 | 121.37 | 5.56 | 0.56 | 58.80 | 8.59 | -5.48 |
| 22Q1 (13) | 0.69 | 6.84 | 7.62 | 597.5 | 14.14 | 24.54 | 9.25 | -23.43 | -53.73 | 47.28 | 76.19 | 313.52 | 114.98 | -7.6 | -9.2 | 54.15 | -8.33 | -23.06 |
| 21Q4 (12) | 0.65 | -3.79 | -1.25 | 523.49 | -8.52 | 16.9 | 12.08 | -24.03 | -36.15 | 26.84 | 52.24 | 111.29 | 124.44 | 3.59 | 0.73 | 59.07 | 4.47 | -19.14 |
| 21Q3 (11) | 0.67 | 1.17 | 5.73 | 572.22 | 12.8 | 36.7 | 15.90 | -50.37 | -8.99 | 17.63 | 160.77 | 109.82 | 120.13 | -0.46 | -0.42 | 56.54 | -9.11 | -19.36 |
| 21Q2 (10) | 0.66 | 3.49 | 0.85 | 507.3 | 5.74 | 28.46 | 32.04 | 60.28 | 217.23 | 6.76 | -40.88 | -66.32 | 120.69 | -4.69 | 0.73 | 62.21 | -11.61 | -8.23 |
| 21Q1 (9) | 0.64 | -1.97 | 0.77 | 479.77 | 7.14 | 19.96 | 19.99 | 5.66 | 415.21 | 11.43 | -9.98 | -83.2 | 126.63 | 2.5 | 5.01 | 70.38 | -3.66 | 8.06 |
| 20Q4 (8) | 0.65 | 3.0 | 1.22 | 447.8 | 6.97 | 20.63 | 18.92 | 8.3 | 319.51 | 12.70 | 51.18 | -51.71 | 123.54 | 2.4 | 3.63 | 73.05 | 4.19 | 9.72 |
| 20Q3 (7) | 0.64 | -3.49 | -2.4 | 418.61 | 6.0 | 13.33 | 17.47 | 72.97 | 117.56 | 8.40 | -58.14 | -31.95 | 120.64 | 0.68 | 10.24 | 70.11 | 3.42 | 10.76 |
| 20Q2 (6) | 0.66 | 3.41 | -1.21 | 394.9 | -1.26 | 12.37 | 10.10 | 160.31 | 24.85 | 20.07 | -70.52 | 45.27 | 119.82 | -0.64 | 9.69 | 67.79 | 4.08 | 7.16 |
| 20Q1 (5) | 0.64 | -1.53 | -3.98 | 399.93 | 7.73 | 2.11 | 3.88 | -13.97 | -41.83 | 68.07 | 158.8 | 407.08 | 120.59 | 1.16 | 17.49 | 65.13 | -2.18 | 8.05 |
| 19Q4 (4) | 0.65 | -0.68 | 0.0 | 371.23 | 0.5 | 0.0 | 4.51 | -43.84 | 0.0 | 26.30 | 113.04 | 0.0 | 119.21 | 8.94 | 0.0 | 66.58 | 5.18 | 0.0 |
| 19Q3 (3) | 0.65 | -2.32 | 0.0 | 369.37 | 5.1 | 0.0 | 8.03 | -0.74 | 0.0 | 12.35 | -10.64 | 0.0 | 109.43 | 0.17 | 0.0 | 63.30 | 0.06 | 0.0 |
| 19Q2 (2) | 0.67 | 0.51 | 0.0 | 351.43 | -10.28 | 0.0 | 8.09 | 21.29 | 0.0 | 13.82 | 2.92 | 0.0 | 109.24 | 6.43 | 0.0 | 63.26 | 4.94 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 391.68 | 0.0 | 0.0 | 6.67 | 0.0 | 0.0 | 13.42 | 0.0 | 0.0 | 102.64 | 0.0 | 0.0 | 60.28 | 0.0 | 0.0 |
