- 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) | 0.49 | -6.06 | 17.04 | -69.2 | 300.44 | -8.36 | 45.23 | -36.94 | 0.42 | -43.22 | 237.82 | 24.07 | 178.17 | 25.43 |
| 2022 (9) | 0.52 | -3.75 | 55.33 | 23.84 | 327.85 | 23.22 | 71.73 | 17.57 | 0.73 | -25.53 | 191.68 | 8.43 | 142.05 | 11.77 |
| 2021 (8) | 0.54 | -4.97 | 44.68 | -21.68 | 266.07 | 13.71 | 61.01 | 257.62 | 0.98 | -27.46 | 176.77 | 9.64 | 127.09 | 2.32 |
| 2020 (7) | 0.57 | -12.98 | 57.05 | -21.06 | 233.98 | 23.21 | 17.06 | 740.39 | 1.35 | -92.86 | 161.23 | 27.24 | 124.21 | 25.94 |
| 2019 (6) | 0.66 | -1.5 | 72.27 | -6.88 | 189.91 | -7.79 | 2.03 | -3.79 | 18.96 | 90.53 | 126.71 | 6.96 | 98.63 | 15.61 |
| 2018 (5) | 0.67 | -1.88 | 77.61 | -0.33 | 205.96 | 7.46 | 2.11 | 0 | 9.95 | -62.92 | 118.47 | -5.45 | 85.31 | -8.57 |
| 2017 (4) | 0.68 | 0.93 | 77.87 | -9.34 | 191.66 | -0.16 | -0.09 | 0 | 26.84 | 0.0 | 125.30 | -3.9 | 93.31 | -9.27 |
| 2016 (3) | 0.67 | -0.22 | 85.89 | -8.64 | 191.96 | 0.29 | 1.74 | -5.43 | 26.84 | 5.62 | 130.38 | 22.86 | 102.84 | 24.55 |
| 2015 (2) | 0.68 | -3.71 | 94.01 | -7.01 | 191.41 | -4.7 | 1.84 | -58.18 | 25.41 | 342.04 | 106.12 | -0.66 | 82.57 | 1.02 |
| 2014 (1) | 0.70 | -2.87 | 101.1 | -0.45 | 200.84 | 13.17 | 4.40 | 0 | 5.75 | 0 | 106.82 | 6.46 | 81.74 | 8.39 |
| 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) | 0.49 | -2.38 | -6.06 | 17.04 | -67.51 | -69.2 | 54.22 | -11.27 | 28.94 | 1.31 | -33.62 | -62.89 | 237.82 | 26.83 | 24.07 | 178.17 | 29.88 | 25.43 |
| 23Q3 (19) | 0.50 | 0.76 | -10.27 | 52.44 | -2.71 | -12.54 | 61.11 | 32.36 | -21.97 | 1.98 | -35.43 | -2.57 | 187.51 | -0.79 | 11.62 | 137.18 | -0.65 | 12.53 |
| 23Q2 (18) | 0.50 | -7.15 | -13.34 | 53.9 | 10.75 | 12.79 | 46.17 | 114.84 | -58.37 | 3.06 | -27.3 | 145.77 | 189.01 | 17.46 | 23.92 | 138.08 | 18.98 | 26.97 |
| 23Q1 (17) | 0.54 | 2.87 | -0.5 | 48.67 | -12.04 | 0.89 | 21.49 | -48.89 | -72.82 | 4.21 | 19.1 | 37.04 | 160.92 | -16.05 | -5.72 | 116.05 | -18.3 | -5.73 |
| 22Q4 (16) | 0.52 | -6.75 | -3.75 | 55.33 | -7.72 | 23.84 | 42.05 | -46.31 | -58.13 | 3.53 | 74.27 | 0.6 | 191.68 | 14.1 | 8.43 | 142.05 | 16.53 | 11.77 |
| 22Q3 (15) | 0.56 | -2.69 | 0.41 | 59.96 | 25.47 | 34.92 | 78.32 | -29.38 | 3.86 | 2.03 | 62.9 | -41.52 | 167.99 | 10.14 | -0.71 | 121.90 | 12.09 | 1.6 |
| 22Q2 (14) | 0.58 | 6.6 | 4.23 | 47.79 | -0.93 | 1.7 | 110.90 | 40.27 | 80.33 | 1.25 | -59.47 | -69.75 | 152.53 | -10.63 | -12.81 | 108.75 | -11.66 | -13.96 |
| 22Q1 (13) | 0.54 | -0.5 | -3.51 | 48.24 | 7.97 | -5.06 | 79.06 | -21.28 | 140.38 | 3.07 | -12.58 | -41.54 | 170.68 | -3.45 | -1.38 | 123.11 | -3.13 | -3.13 |
| 21Q4 (12) | 0.54 | -2.72 | -4.97 | 44.68 | 0.54 | -21.68 | 100.43 | 33.18 | 420.36 | 3.51 | 1.3 | -55.42 | 176.77 | 4.48 | 9.64 | 127.09 | 5.93 | 2.32 |
| 21Q3 (11) | 0.56 | 1.01 | -8.09 | 44.44 | -5.43 | -30.27 | 75.41 | 22.62 | 296.69 | 3.47 | -15.73 | -30.37 | 169.19 | -3.29 | 13.43 | 119.98 | -5.08 | 4.21 |
| 21Q2 (10) | 0.55 | -1.32 | -13.03 | 46.99 | -7.52 | -32.71 | 61.50 | 86.99 | 204.76 | 4.12 | -21.66 | 10.6 | 174.94 | 1.08 | 25.48 | 126.40 | -0.54 | 19.12 |
| 21Q1 (9) | 0.56 | -1.99 | -13.31 | 50.81 | -10.94 | -29.45 | 32.89 | 70.41 | 191.06 | 5.25 | -33.34 | 0.06 | 173.07 | 7.34 | 35.93 | 127.09 | 2.32 | 32.26 |
| 20Q4 (8) | 0.57 | -5.92 | -12.98 | 57.05 | -10.48 | -21.06 | 19.30 | 1.53 | 127.06 | 7.88 | 58.24 | 4.56 | 161.23 | 8.09 | 27.24 | 124.21 | 7.89 | 25.94 |
| 20Q3 (7) | 0.61 | -4.42 | -8.16 | 63.73 | -8.74 | -14.77 | 19.01 | -5.8 | 625.57 | 4.98 | 33.86 | -78.56 | 149.16 | 6.99 | 23.95 | 115.13 | 8.5 | 24.46 |
| 20Q2 (6) | 0.64 | -1.64 | -3.8 | 69.83 | -3.04 | -11.46 | 20.18 | 78.58 | 100800.0 | 3.72 | -29.13 | 0 | 139.42 | 9.5 | 12.91 | 106.11 | 10.43 | 12.66 |
| 20Q1 (5) | 0.65 | -1.61 | -1.9 | 72.02 | -0.35 | -8.17 | 11.30 | 32.94 | 756.98 | 5.25 | -30.35 | 0 | 127.32 | 0.48 | 6.8 | 96.09 | -2.58 | 7.64 |
| 19Q4 (4) | 0.66 | -0.71 | 0.0 | 72.27 | -3.34 | 0.0 | 8.50 | 224.43 | 0.0 | 7.54 | -67.55 | 0.0 | 126.71 | 5.29 | 0.0 | 98.63 | 6.63 | 0.0 |
| 19Q3 (3) | 0.66 | 0.12 | 0.0 | 74.77 | -5.2 | 0.0 | 2.62 | 13000.0 | 0.0 | 23.23 | 0 | 0.0 | 120.34 | -2.54 | 0.0 | 92.50 | -1.79 | 0.0 |
| 19Q2 (2) | 0.66 | 0.3 | 0.0 | 78.87 | 0.56 | 0.0 | 0.02 | 101.16 | 0.0 | 0.00 | 0 | 0.0 | 123.48 | 3.58 | 0.0 | 94.19 | 5.51 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 78.43 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.21 | 0.0 | 0.0 | 89.27 | 0.0 | 0.0 |
