- 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 | -3.25 | 28.87 | 4.79 | 84.73 | 28.13 | 4.96 | 230.67 | 2.42 | -90.39 | 143.81 | -4.18 | 88.01 | -5.18 |
| 2022 (9) | 0.68 | 8.94 | 27.55 | 76.04 | 66.13 | 16.84 | 1.50 | -65.99 | 25.16 | 1372.86 | 150.09 | -2.66 | 92.82 | 5.6 |
| 2021 (8) | 0.62 | -7.18 | 15.65 | -2.92 | 56.6 | 30.23 | 4.41 | 231.58 | 1.71 | -86.69 | 154.19 | 17.48 | 87.90 | 3.0 |
| 2020 (7) | 0.67 | -4.31 | 16.12 | 6.33 | 43.46 | 5.15 | 1.33 | 9.92 | 12.83 | 0 | 131.25 | -3.74 | 85.34 | -2.37 |
| 2019 (6) | 0.70 | 1.7 | 15.16 | -23.82 | 41.33 | -6.17 | 1.21 | -81.41 | 0.00 | 0 | 136.35 | 4.84 | 87.41 | -2.93 |
| 2018 (5) | 0.69 | 2.35 | 19.9 | 98.8 | 44.05 | 7.75 | 6.51 | -42.84 | 0.05 | -51.46 | 130.06 | -26.55 | 90.05 | -27.26 |
| 2017 (4) | 0.67 | 9.72 | 10.01 | 1.93 | 40.88 | 14.03 | 11.39 | 17.42 | 0.10 | -41.94 | 177.08 | 19.14 | 123.80 | 28.7 |
| 2016 (3) | 0.61 | -1.84 | 9.82 | 26.71 | 35.85 | 30.84 | 9.70 | 130.95 | 0.17 | 0 | 148.63 | 6.22 | 96.19 | -1.21 |
| 2015 (2) | 0.62 | -1.72 | 7.75 | -3.37 | 27.4 | 37.83 | 4.20 | -50.53 | 0.00 | 0 | 139.92 | 2.33 | 97.37 | 14.96 |
| 2014 (1) | 0.64 | 3.1 | 8.02 | 19.52 | 19.88 | 14.65 | 8.49 | -14.67 | 0.00 | 0 | 136.73 | 5.53 | 84.70 | -7.53 |
| 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 | -2.3 | -3.25 | 28.87 | 0.66 | 4.79 | 7.16 | 29.01 | -5.67 | 6.21 | -20.77 | -18.73 | 143.81 | 1.84 | -4.18 | 88.01 | 9.52 | -5.18 |
| 23Q3 (19) | 0.67 | -0.47 | 0.71 | 28.68 | 16.97 | 9.22 | 5.55 | 28.47 | 52.05 | 7.84 | -34.21 | -40.73 | 141.21 | -3.6 | -2.25 | 80.36 | 1.4 | 2.17 |
| 23Q2 (18) | 0.67 | 3.06 | 5.49 | 24.52 | -2.85 | -1.92 | 4.32 | 76.33 | 148.27 | 11.92 | -53.67 | -76.78 | 146.48 | -6.68 | -4.47 | 79.25 | -6.33 | -6.8 |
| 23Q1 (17) | 0.65 | -3.45 | -2.08 | 25.24 | -8.38 | -4.07 | 2.45 | -67.72 | -3.54 | 25.73 | 236.51 | -49.87 | 156.96 | 4.58 | 7.82 | 84.61 | -8.85 | -3.67 |
| 22Q4 (16) | 0.68 | 1.7 | 8.94 | 27.55 | 4.91 | 76.04 | 7.59 | 107.95 | 9.68 | 7.65 | -42.21 | 81.85 | 150.09 | 3.9 | -2.66 | 92.82 | 18.02 | 5.6 |
| 22Q3 (15) | 0.67 | 4.26 | 9.97 | 26.26 | 5.04 | 85.71 | 3.65 | 140.78 | 84.34 | 13.23 | -74.22 | -12.43 | 144.46 | -5.79 | -7.93 | 78.65 | -7.5 | -10.61 |
| 22Q2 (14) | 0.64 | -4.34 | 7.94 | 25.0 | -4.98 | 91.28 | -8.95 | -452.36 | -666.46 | 51.33 | 0.0 | 2.67 | 153.34 | 5.34 | -5.13 | 85.03 | -3.19 | -16.6 |
| 22Q1 (13) | 0.67 | 7.41 | 8.07 | 26.31 | 68.12 | 130.99 | 2.54 | -63.29 | -61.57 | 51.33 | 1120.73 | 1400.0 | 145.57 | -5.59 | -10.08 | 87.83 | -0.08 | -17.72 |
| 21Q4 (12) | 0.62 | 2.66 | -7.18 | 15.65 | 10.68 | -2.92 | 6.92 | 249.49 | -35.81 | 4.21 | -72.17 | 69.3 | 154.19 | -1.73 | 17.48 | 87.90 | -0.1 | 3.0 |
| 21Q3 (11) | 0.61 | 2.33 | -15.12 | 14.14 | 8.19 | -26.08 | 1.98 | 25.32 | -58.92 | 15.11 | -69.78 | 489.95 | 156.91 | -2.92 | 31.2 | 87.99 | -13.7 | 8.58 |
| 21Q2 (10) | 0.59 | -4.22 | -18.18 | 13.07 | 14.75 | -35.52 | 1.58 | -76.1 | -19.8 | 50.00 | 1361.04 | 1038.61 | 161.63 | -0.16 | 39.4 | 101.96 | -4.48 | 37.56 |
| 21Q1 (9) | 0.62 | -7.75 | -14.06 | 11.39 | -29.34 | -32.32 | 6.61 | -38.68 | 157.13 | 3.42 | 37.78 | 0 | 161.89 | 23.34 | 27.51 | 106.74 | 25.08 | 35.92 |
| 20Q4 (8) | 0.67 | -6.12 | -4.31 | 16.12 | -15.73 | 6.33 | 10.78 | 123.65 | 306.79 | 2.48 | -3.03 | 0 | 131.25 | 9.74 | -3.74 | 85.34 | 5.31 | -2.37 |
| 20Q3 (7) | 0.71 | -1.35 | 5.73 | 19.13 | -5.62 | 38.62 | 4.82 | 144.67 | 1275.61 | 2.56 | -41.67 | 1009.94 | 119.60 | 3.15 | -14.57 | 81.04 | 9.34 | -13.58 |
| 20Q2 (6) | 0.72 | 0.6 | 1.56 | 20.27 | 20.44 | 40.67 | 1.97 | 117.03 | 5025.0 | 4.39 | 0 | 1802.9 | 115.95 | -8.67 | -14.67 | 74.12 | -5.62 | -27.55 |
| 20Q1 (5) | 0.72 | 2.71 | 7.22 | 16.83 | 11.02 | -15.89 | -11.57 | -536.6 | -572.24 | 0.00 | 0 | -100.0 | 126.96 | -6.89 | -15.38 | 78.53 | -10.16 | -29.9 |
| 19Q4 (4) | 0.70 | 3.73 | 0.0 | 15.16 | 9.86 | 0.0 | 2.65 | 746.34 | 0.0 | 0.00 | -100.0 | 0.0 | 136.35 | -2.61 | 0.0 | 87.41 | -6.78 | 0.0 |
| 19Q3 (3) | 0.68 | -5.25 | 0.0 | 13.8 | -4.23 | 0.0 | -0.41 | -925.0 | 0.0 | 0.23 | 0.0 | 0.0 | 140.00 | 3.02 | 0.0 | 93.77 | -8.34 | 0.0 |
| 19Q2 (2) | 0.71 | 6.2 | 0.0 | 14.41 | -27.99 | 0.0 | -0.04 | -101.63 | 0.0 | 0.23 | 0.0 | 0.0 | 135.89 | -9.42 | 0.0 | 102.30 | -8.68 | 0.0 |
| 19Q1 (1) | 0.67 | 0.0 | 0.0 | 20.01 | 0.0 | 0.0 | 2.45 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 150.03 | 0.0 | 0.0 | 112.02 | 0.0 | 0.0 |
