- 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) | 0.57 | 4.38 | 28.11 | 12.8 | 38.12 | 1.84 | 6.86 | -38.25 | 4.45 | 6.22 | 111.34 | -4.45 | 104.25 | -3.28 |
| 2022 (9) | 0.54 | 0.39 | 24.92 | -0.84 | 37.43 | 16.46 | 11.11 | 64.59 | 4.19 | -56.9 | 116.52 | -5.62 | 107.79 | -7.59 |
| 2021 (8) | 0.54 | 15.5 | 25.13 | 25.15 | 32.14 | 5.62 | 6.75 | 35.54 | 9.73 | 72.56 | 123.46 | -12.52 | 116.64 | -12.78 |
| 2020 (7) | 0.47 | -12.49 | 20.08 | -42.89 | 30.43 | 20.75 | 4.98 | 0 | 5.64 | -63.77 | 141.13 | 41.73 | 133.73 | 42.43 |
| 2019 (6) | 0.53 | -21.03 | 35.16 | -10.42 | 25.2 | -16.64 | -1.58 | 0 | 15.56 | 79.02 | 99.58 | 19.31 | 93.89 | 31.15 |
| 2018 (5) | 0.68 | 6.62 | 39.25 | 41.24 | 30.23 | 7.05 | -2.21 | 0 | 8.69 | 0.0 | 83.46 | -24.94 | 71.59 | -24.93 |
| 2017 (4) | 0.63 | 13.7 | 27.79 | 72.82 | 28.24 | 20.48 | 5.48 | -54.9 | 8.69 | 77.82 | 111.19 | -15.76 | 95.36 | -19.32 |
| 2016 (3) | 0.56 | 7.09 | 16.08 | 61.61 | 23.44 | 16.04 | 12.15 | -35.51 | 4.89 | 169.22 | 131.99 | 3.46 | 118.19 | 0.35 |
| 2015 (2) | 0.52 | 10.43 | 9.95 | 0.91 | 20.2 | 9.6 | 18.84 | 5.08 | 1.82 | -35.04 | 127.57 | -18.39 | 117.78 | -18.92 |
| 2014 (1) | 0.47 | 8.19 | 9.86 | 40.66 | 18.43 | 12.79 | 17.93 | 199.83 | 2.79 | 0 | 156.32 | 24.64 | 145.27 | 21.88 |
| 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) | 0.57 | 3.02 | 4.38 | 28.11 | 0.9 | 12.8 | 5.07 | 7.19 | -39.28 | 38.20 | 99.91 | 113.72 | 111.34 | -6.62 | -4.45 | 104.25 | -5.8 | -3.28 |
| 23Q3 (19) | 0.55 | 1.69 | -0.54 | 27.86 | 7.65 | 2.96 | 4.73 | -49.84 | -68.42 | 19.11 | 67.27 | 42.87 | 119.23 | 0.02 | 1.69 | 110.67 | -1.1 | 1.62 |
| 23Q2 (18) | 0.54 | 0.35 | -3.8 | 25.88 | 4.23 | -1.82 | 9.43 | 9.78 | -12.12 | 11.42 | -33.16 | -45.86 | 119.21 | 6.41 | 4.1 | 111.90 | 7.96 | 2.76 |
| 23Q1 (17) | 0.54 | -0.72 | -2.27 | 24.83 | -0.36 | -7.42 | 8.59 | 2.87 | -18.66 | 17.09 | -4.37 | -20.82 | 112.03 | -3.85 | -5.79 | 103.65 | -3.84 | -8.19 |
| 22Q4 (16) | 0.54 | -1.83 | 0.39 | 24.92 | -7.91 | -0.84 | 8.35 | -44.26 | 47.27 | 17.87 | 33.64 | -66.31 | 116.52 | -0.62 | -5.62 | 107.79 | -1.03 | -7.59 |
| 22Q3 (15) | 0.55 | -1.64 | 8.15 | 27.06 | 2.66 | 15.94 | 14.98 | 39.61 | 90.34 | 13.38 | -36.61 | -53.73 | 117.25 | 2.39 | -7.37 | 108.91 | 0.02 | -9.72 |
| 22Q2 (14) | 0.56 | 1.94 | 23.3 | 26.36 | -1.72 | 35.88 | 10.73 | 1.61 | 91.95 | 21.10 | -2.25 | -33.08 | 114.51 | -3.7 | -8.44 | 108.89 | -3.55 | -8.12 |
| 22Q1 (13) | 0.55 | 1.98 | 27.0 | 26.82 | 6.73 | 53.52 | 10.56 | 86.24 | 34.18 | 21.59 | -59.32 | -7.42 | 118.91 | -3.69 | -17.63 | 112.90 | -3.21 | -18.38 |
| 21Q4 (12) | 0.54 | 5.76 | 15.5 | 25.13 | 7.67 | 25.15 | 5.67 | -27.95 | 54.5 | 53.06 | 83.55 | 18.55 | 123.46 | -2.46 | -12.52 | 116.64 | -3.31 | -12.78 |
| 21Q3 (11) | 0.51 | 12.13 | -4.35 | 23.34 | 20.31 | -24.1 | 7.87 | 40.79 | 33.62 | 28.91 | -8.31 | 90.33 | 126.58 | 1.21 | 10.53 | 120.63 | 1.79 | 9.08 |
| 21Q2 (10) | 0.46 | 5.01 | -14.26 | 19.4 | 11.05 | -40.27 | 5.59 | -28.97 | 20.47 | 31.53 | 35.22 | 64.77 | 125.07 | -13.36 | 4.09 | 118.51 | -14.32 | 2.75 |
| 21Q1 (9) | 0.43 | -7.26 | -16.34 | 17.47 | -13.0 | -49.2 | 7.87 | 114.44 | 44.14 | 23.31 | -47.91 | 47.56 | 144.36 | 2.29 | 34.53 | 138.32 | 3.43 | 34.4 |
| 20Q4 (8) | 0.47 | -12.41 | -12.49 | 20.08 | -34.7 | -42.89 | 3.67 | -37.69 | -85.8 | 44.76 | 194.69 | 546.33 | 141.13 | 23.24 | 41.73 | 133.73 | 20.92 | 41.39 |
| 20Q3 (7) | 0.53 | 0.51 | -22.15 | 30.75 | -5.33 | -14.8 | 5.89 | 26.94 | 363.78 | 15.19 | -20.62 | -83.02 | 114.52 | -4.69 | 37.84 | 110.59 | -4.12 | 50.77 |
| 20Q2 (6) | 0.53 | 2.47 | -23.26 | 32.48 | -5.55 | -10.79 | 4.64 | -15.02 | 1121.05 | 19.13 | 21.1 | 0 | 120.15 | 11.97 | 67.74 | 115.34 | 12.07 | 89.92 |
| 20Q1 (5) | 0.52 | -3.0 | -25.43 | 34.39 | -2.19 | -9.14 | 5.46 | -78.87 | 277.27 | 15.80 | 128.16 | 0 | 107.31 | 7.76 | 50.59 | 102.92 | 8.82 | 73.15 |
| 19Q4 (4) | 0.53 | -22.08 | 0.0 | 35.16 | -2.58 | 0.0 | 25.84 | 1934.65 | 0.0 | 6.92 | -92.26 | 0.0 | 99.58 | 19.86 | 0.0 | 94.58 | 28.94 | 0.0 |
| 19Q3 (3) | 0.69 | -0.93 | 0.0 | 36.09 | -0.88 | 0.0 | 1.27 | 234.21 | 0.0 | 89.44 | 0 | 0.0 | 83.08 | 15.98 | 0.0 | 73.35 | 20.78 | 0.0 |
| 19Q2 (2) | 0.69 | -0.42 | 0.0 | 36.41 | -3.8 | 0.0 | 0.38 | 112.34 | 0.0 | 0.00 | 0 | 0.0 | 71.63 | 0.52 | 0.0 | 60.73 | 2.17 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 37.85 | 0.0 | 0.0 | -3.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 71.26 | 0.0 | 0.0 | 59.44 | 0.0 | 0.0 |
