- 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) | 0.74 | -4.58 | 68.66 | 26.33 | 560.19 | -7.3 | 2.41 | -66.43 | 2.86 | 421.84 | 145.12 | 8.57 | 61.01 | -5.86 |
| 2022 (9) | 0.77 | 2.83 | 54.35 | 1.08 | 604.28 | 28.2 | 7.18 | -46.14 | 0.55 | 137.9 | 133.66 | 4.43 | 64.81 | -18.34 |
| 2021 (8) | 0.75 | 3.45 | 53.77 | 23.33 | 471.34 | 12.36 | 13.33 | 141.92 | 0.23 | -86.3 | 127.99 | -10.47 | 79.37 | -12.9 |
| 2020 (7) | 0.73 | -0.68 | 43.6 | -10.27 | 419.49 | 6.01 | 5.51 | 114.4 | 1.68 | -53.58 | 142.96 | -5.71 | 91.13 | 22.29 |
| 2019 (6) | 0.73 | -3.87 | 48.59 | -15.41 | 395.72 | 24.46 | 2.57 | 15.77 | 3.62 | 0 | 151.62 | 15.06 | 74.52 | 18.89 |
| 2018 (5) | 0.76 | 0.0 | 57.44 | -1.83 | 317.95 | 0.48 | 2.22 | -22.92 | 0.00 | 0 | 131.77 | -22.19 | 62.68 | -12.49 |
| 2017 (4) | 0.76 | -4.97 | 58.51 | 0.79 | 316.42 | 12.73 | 2.88 | -28.36 | 6.22 | 11.92 | 169.35 | 18.24 | 71.63 | -3.01 |
| 2016 (3) | 0.80 | 12.78 | 58.05 | 67.48 | 280.7 | 15.23 | 4.02 | -44.55 | 5.56 | 1748.7 | 143.22 | 4.33 | 73.85 | -21.84 |
| 2015 (2) | 0.71 | 0.89 | 34.66 | 15.42 | 243.59 | 9.41 | 7.25 | -1.89 | 0.30 | 0 | 137.28 | -0.29 | 94.49 | 4.31 |
| 2014 (1) | 0.70 | -1.85 | 30.03 | 11.47 | 222.63 | 15.89 | 7.39 | 27.85 | 0.00 | 0 | 137.68 | 2.14 | 90.59 | 0.4 |
| 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) | 0.74 | -4.24 | -4.58 | 68.66 | -8.48 | 26.33 | 2.13 | -30.62 | -31.51 | 12.72 | 1607.84 | 256.91 | 145.12 | 14.2 | 8.57 | 61.01 | 23.08 | -5.86 |
| 23Q3 (19) | 0.77 | -4.55 | -1.65 | 75.02 | -9.48 | 32.9 | 3.07 | 66.85 | -53.27 | 0.74 | -54.31 | -56.8 | 127.07 | 3.86 | -4.43 | 49.57 | 21.35 | -21.19 |
| 23Q2 (18) | 0.81 | -4.87 | 0.86 | 82.88 | 52.35 | 45.43 | 1.84 | -28.96 | -87.08 | 1.63 | -77.04 | -19.66 | 122.35 | 2.62 | -3.08 | 40.85 | -29.59 | -43.03 |
| 23Q1 (17) | 0.85 | 9.74 | 5.44 | 54.4 | 0.09 | -3.65 | 2.59 | -16.72 | -84.65 | 7.10 | 99.19 | 172.32 | 119.23 | -10.8 | -4.84 | 58.02 | -10.48 | -27.49 |
| 22Q4 (16) | 0.77 | -1.3 | 2.83 | 54.35 | -3.72 | 1.08 | 3.11 | -52.66 | -66.7 | 3.56 | 106.7 | 281.06 | 133.66 | 0.53 | 4.43 | 64.81 | 3.04 | -18.34 |
| 22Q3 (15) | 0.78 | -2.11 | -0.9 | 56.45 | -0.95 | 9.91 | 6.57 | -53.86 | -55.4 | 1.72 | -15.03 | 96.62 | 132.96 | 5.32 | 9.11 | 62.90 | -12.27 | -35.29 |
| 22Q2 (14) | 0.80 | -0.55 | 6.04 | 56.99 | 0.94 | 7.02 | 14.24 | -15.59 | -17.16 | 2.03 | -22.16 | -34.35 | 126.24 | 0.76 | -6.5 | 71.70 | -10.4 | -26.36 |
| 22Q1 (13) | 0.80 | 7.02 | 3.14 | 56.46 | 5.0 | 49.48 | 16.87 | 80.62 | 21.19 | 2.61 | 178.72 | -7.23 | 125.29 | -2.11 | -1.96 | 80.02 | 0.82 | -6.89 |
| 21Q4 (12) | 0.75 | -4.88 | 3.45 | 53.77 | 4.69 | 23.33 | 9.34 | -36.59 | 43.47 | 0.94 | 6.66 | -87.57 | 127.99 | 5.03 | -10.47 | 79.37 | -18.34 | -12.9 |
| 21Q3 (11) | 0.79 | 4.74 | 2.82 | 51.36 | -3.55 | 2.72 | 14.73 | -14.31 | 53.6 | 0.88 | -71.63 | -83.68 | 121.86 | -9.74 | -9.71 | 97.20 | -0.16 | 38.4 |
| 21Q2 (10) | 0.75 | -3.27 | 0.79 | 53.25 | 40.98 | 3.12 | 17.19 | 23.49 | 229.94 | 3.09 | 9.98 | -63.99 | 135.01 | 5.65 | -4.78 | 97.36 | 13.29 | 40.67 |
| 21Q1 (9) | 0.78 | 7.35 | 1.65 | 37.77 | -13.37 | -37.22 | 13.92 | 113.82 | 332.3 | 2.81 | -62.66 | -82.27 | 127.79 | -10.61 | -11.02 | 85.94 | -5.7 | 18.33 |
| 20Q4 (8) | 0.73 | -5.46 | -0.68 | 43.6 | -12.8 | -10.27 | 6.51 | -32.12 | 137.59 | 7.52 | 40.09 | -47.34 | 142.96 | 5.93 | -5.71 | 91.13 | 29.76 | 22.29 |
| 20Q3 (7) | 0.77 | 2.67 | -0.43 | 50.0 | -3.18 | -16.97 | 9.59 | 84.07 | 187.13 | 5.37 | -37.39 | -28.31 | 134.96 | -4.82 | -2.68 | 70.23 | 1.47 | 13.18 |
| 20Q2 (6) | 0.75 | -2.44 | -4.35 | 51.64 | -14.16 | -16.74 | 5.21 | 61.8 | 149.28 | 8.58 | -45.86 | -78.13 | 141.79 | -1.27 | -8.86 | 69.21 | -4.71 | 13.13 |
| 20Q1 (5) | 0.77 | 4.88 | 3.45 | 60.16 | 23.81 | 25.2 | 3.22 | 17.52 | 61.0 | 15.85 | 10.91 | 0 | 143.61 | -5.28 | 10.61 | 72.63 | -2.54 | 43.91 |
| 19Q4 (4) | 0.73 | -5.22 | 0.0 | 48.59 | -19.31 | 0.0 | 2.74 | -17.96 | 0.0 | 14.29 | 90.71 | 0.0 | 151.62 | 9.33 | 0.0 | 74.52 | 20.1 | 0.0 |
| 19Q3 (3) | 0.77 | -1.38 | 0.0 | 60.22 | -2.9 | 0.0 | 3.34 | 59.81 | 0.0 | 7.49 | -80.9 | 0.0 | 138.68 | -10.86 | 0.0 | 62.05 | 1.42 | 0.0 |
| 19Q2 (2) | 0.78 | 5.52 | 0.0 | 62.02 | 29.07 | 0.0 | 2.09 | 4.5 | 0.0 | 39.22 | 0 | 0.0 | 155.57 | 19.83 | 0.0 | 61.18 | 21.22 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 48.05 | 0.0 | 0.0 | 2.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 129.83 | 0.0 | 0.0 | 50.47 | 0.0 | 0.0 |
