- 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) | 0.54 | 9.82 | 20.5 | 34.96 | 164.24 | -11.31 | 2.69 | -73.91 | 26.15 | 446.22 | 111.95 | -4.28 | 87.57 | 5.57 |
| 2022 (9) | 0.49 | 3.17 | 15.19 | 15.51 | 185.19 | -1.56 | 10.31 | -41.39 | 4.79 | 777.48 | 116.96 | 42.53 | 82.95 | 11.64 |
| 2021 (8) | 0.47 | -0.38 | 13.15 | 11.91 | 188.12 | 17.9 | 17.59 | 15.65 | 0.55 | -80.25 | 82.06 | -15.51 | 74.30 | -14.71 |
| 2020 (7) | 0.47 | -10.42 | 11.75 | -4.08 | 159.56 | -11.42 | 15.21 | -1.36 | 2.76 | -21.87 | 97.12 | -3.3 | 87.11 | -2.19 |
| 2019 (6) | 0.53 | 17.57 | 12.25 | 44.97 | 180.13 | -5.27 | 15.42 | -41.99 | 3.54 | 33.52 | 100.43 | 3.33 | 89.06 | 0.47 |
| 2018 (5) | 0.45 | 7.11 | 8.45 | 22.29 | 190.16 | 11.67 | 26.58 | -41.08 | 2.65 | 282.77 | 97.19 | 7.8 | 88.64 | 15.98 |
| 2017 (4) | 0.42 | -12.84 | 6.91 | -5.6 | 170.29 | 9.43 | 45.11 | 70.74 | 0.69 | -47.29 | 90.16 | 2.44 | 76.43 | 16.99 |
| 2016 (3) | 0.48 | -0.66 | 7.32 | -19.29 | 155.61 | -1.67 | 26.42 | 67.96 | 1.31 | -14.11 | 88.01 | 2.05 | 65.33 | 3.34 |
| 2015 (2) | 0.49 | -3.86 | 9.07 | 100.66 | 158.25 | -22.01 | 15.73 | -54.95 | 1.53 | -11.21 | 86.24 | -28.44 | 63.22 | -37.57 |
| 2014 (1) | 0.51 | 4.79 | 4.52 | 73.85 | 202.9 | 2.39 | 34.92 | -79.17 | 1.72 | 0 | 120.51 | 14.72 | 101.27 | 14.15 |
| 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) | 0.54 | 3.98 | 9.82 | 20.5 | 28.12 | 34.96 | 0.92 | -65.67 | -90.37 | 89.29 | 0.0 | 353.23 | 111.95 | 14.96 | -4.28 | 87.57 | 24.87 | 5.57 |
| 23Q3 (19) | 0.52 | 3.2 | 5.08 | 16.0 | -22.89 | 11.73 | 2.68 | -17.28 | -40.18 | 89.29 | 50.82 | 995.53 | 97.38 | -8.02 | 30.31 | 70.13 | -3.72 | 34.22 |
| 23Q2 (18) | 0.50 | 2.65 | -2.42 | 20.75 | 22.13 | 57.79 | 3.24 | -25.35 | -85.1 | 59.20 | 43.49 | 4180.19 | 105.87 | -6.69 | 34.18 | 72.84 | -10.06 | 5.57 |
| 23Q1 (17) | 0.49 | -0.31 | 4.53 | 16.99 | 11.85 | 29.2 | 4.34 | -54.55 | -37.1 | 41.26 | 109.43 | 1006.92 | 113.46 | -2.99 | 40.39 | 80.99 | -2.36 | 12.58 |
| 22Q4 (16) | 0.49 | -0.51 | 3.17 | 15.19 | 6.08 | 15.51 | 9.55 | 113.17 | -6.74 | 19.70 | 141.72 | 429.38 | 116.96 | 56.51 | 42.53 | 82.95 | 58.76 | 11.64 |
| 22Q3 (15) | 0.49 | -4.16 | 6.38 | 14.32 | 8.9 | 8.98 | 4.48 | -79.4 | -85.93 | 8.15 | 489.25 | 203.36 | 74.73 | -5.29 | -14.23 | 52.25 | -24.28 | -33.19 |
| 22Q2 (14) | 0.51 | 9.97 | 18.34 | 13.15 | 0.0 | 1.54 | 21.75 | 215.22 | 70.99 | 1.38 | -62.89 | -89.14 | 78.90 | -2.38 | -19.43 | 69.00 | -4.09 | -19.2 |
| 22Q1 (13) | 0.47 | -1.61 | 0.04 | 13.15 | 0.0 | 1.54 | 6.90 | -32.62 | -56.11 | 3.73 | 0.16 | -71.18 | 80.82 | -1.51 | -24.11 | 71.94 | -3.18 | -24.23 |
| 21Q4 (12) | 0.47 | 2.58 | -0.38 | 13.15 | 0.08 | 11.91 | 10.24 | -67.83 | -11.88 | 3.72 | 38.52 | -77.85 | 82.06 | -5.82 | -15.51 | 74.30 | -5.0 | -14.71 |
| 21Q3 (11) | 0.46 | 6.61 | -3.94 | 13.14 | 1.47 | 8.42 | 31.83 | 150.24 | 22.19 | 2.69 | -78.9 | -61.65 | 87.13 | -11.03 | -22.42 | 78.21 | -8.42 | -25.01 |
| 21Q2 (10) | 0.43 | -7.03 | -15.76 | 12.95 | 0.0 | 12.41 | 12.72 | -19.08 | -32.23 | 12.73 | -1.54 | -12.28 | 97.93 | -8.05 | 0.32 | 85.40 | -10.06 | 0.39 |
| 21Q1 (9) | 0.47 | -2.02 | -6.74 | 12.95 | 10.21 | 8.82 | 15.72 | 35.28 | 52.47 | 12.93 | -23.04 | -16.87 | 106.50 | 9.66 | 6.84 | 94.95 | 9.0 | 4.18 |
| 20Q4 (8) | 0.47 | -1.08 | -10.42 | 11.75 | -3.05 | -4.08 | 11.62 | -55.39 | 120.05 | 16.80 | 139.85 | -16.72 | 97.12 | -13.53 | -3.3 | 87.11 | -16.48 | -2.19 |
| 20Q3 (7) | 0.48 | -6.51 | -12.22 | 12.12 | 5.21 | 4.21 | 26.05 | 38.79 | -11.51 | 7.01 | -51.73 | -12.87 | 112.31 | 15.05 | 6.65 | 104.30 | 22.6 | 12.11 |
| 20Q2 (6) | 0.51 | 2.93 | -5.17 | 11.52 | -3.19 | 36.33 | 18.77 | 82.06 | 45.84 | 14.51 | -6.7 | 40.87 | 97.62 | -2.07 | 10.47 | 85.07 | -6.66 | 18.3 |
| 20Q1 (5) | 0.50 | -5.89 | -2.73 | 11.9 | -2.86 | 41.33 | 10.31 | 117.79 | 2.38 | 15.56 | -22.9 | 37.57 | 99.68 | -0.75 | 12.62 | 91.14 | 2.34 | 17.16 |
| 19Q4 (4) | 0.53 | -3.07 | 0.0 | 12.25 | 5.33 | 0.0 | -57.95 | -296.84 | 0.0 | 20.18 | 150.92 | 0.0 | 100.43 | -4.63 | 0.0 | 89.06 | -4.27 | 0.0 |
| 19Q3 (3) | 0.55 | 1.0 | 0.0 | 11.63 | 37.63 | 0.0 | 29.44 | 128.75 | 0.0 | 8.04 | -21.96 | 0.0 | 105.31 | 19.17 | 0.0 | 93.03 | 29.37 | 0.0 |
| 19Q2 (2) | 0.54 | 5.58 | 0.0 | 8.45 | 0.36 | 0.0 | 12.87 | 27.81 | 0.0 | 10.30 | -8.88 | 0.0 | 88.37 | -0.16 | 0.0 | 71.91 | -7.56 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | 10.07 | 0.0 | 0.0 | 11.31 | 0.0 | 0.0 | 88.51 | 0.0 | 0.0 | 77.79 | 0.0 | 0.0 |
