- 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) | 0.31 | -23.91 | 23.5 | -28.57 | 51.4 | 17.19 | 9.94 | -24.53 | 2.35 | -11.4 | 214.28 | 24.17 | 132.58 | 20.46 |
| 2022 (9) | 0.41 | -0.66 | 32.9 | -3.89 | 43.86 | 35.58 | 13.17 | 232.58 | 2.66 | -64.04 | 172.57 | 5.19 | 110.06 | 16.16 |
| 2021 (8) | 0.41 | -3.99 | 34.23 | -6.6 | 32.35 | 6.48 | 3.96 | -62.0 | 7.38 | 69.66 | 164.06 | -14.2 | 94.75 | 1.71 |
| 2020 (7) | 0.43 | -5.01 | 36.65 | 14.35 | 30.38 | 13.36 | 10.42 | 0 | 4.35 | -87.65 | 191.21 | 81.86 | 93.16 | 62.38 |
| 2019 (6) | 0.45 | 10.65 | 32.05 | 32.88 | 26.8 | 13.42 | -1.66 | 0 | 35.23 | 1355.98 | 105.14 | 12.75 | 57.37 | 7.8 |
| 2018 (5) | 0.41 | -14.0 | 24.12 | 16.75 | 23.63 | 26.97 | 11.55 | 0 | 2.42 | -98.86 | 93.25 | 2.16 | 53.22 | 0.68 |
| 2017 (4) | 0.47 | 31.37 | 20.66 | 58.8 | 18.61 | -0.21 | -3.78 | 0 | 211.80 | 3889.38 | 91.28 | -45.47 | 52.86 | -52.87 |
| 2016 (3) | 0.36 | 4.42 | 13.01 | 73.93 | 18.65 | 5.01 | 5.50 | 570.73 | 5.31 | -58.36 | 167.39 | -3.74 | 112.16 | 3.35 |
| 2015 (2) | 0.34 | 28.63 | 7.48 | 157.93 | 17.76 | 20.33 | 0.82 | -89.08 | 12.75 | 816.67 | 173.89 | -37.52 | 108.52 | -42.31 |
| 2014 (1) | 0.27 | -18.69 | 2.9 | -50.6 | 14.76 | 18.17 | 7.51 | 45.83 | 1.39 | 0 | 278.32 | -14.0 | 188.10 | -25.2 |
| 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) | 0.31 | -3.88 | -23.91 | 23.5 | -0.63 | -28.57 | 11.89 | 19.5 | 26.76 | 8.19 | -16.76 | -38.27 | 214.28 | 16.14 | 24.17 | 132.58 | 24.08 | 20.46 |
| 23Q3 (19) | 0.32 | -18.32 | -22.83 | 23.65 | -29.97 | -30.73 | 9.95 | -9.38 | 53.08 | 9.84 | -20.38 | -54.46 | 184.50 | -2.25 | -1.15 | 106.85 | -17.88 | -9.71 |
| 23Q2 (18) | 0.39 | -7.77 | -1.6 | 33.77 | 0.15 | 6.5 | 10.98 | 49.59 | -61.94 | 12.35 | -20.22 | 118.9 | 188.75 | 28.45 | 1.27 | 130.12 | 39.79 | 10.04 |
| 23Q1 (17) | 0.43 | 5.09 | 1.84 | 33.72 | 2.49 | 0.42 | 7.34 | -21.75 | -17.34 | 15.48 | 16.75 | -20.38 | 146.94 | -14.85 | -16.1 | 93.08 | -15.43 | -10.32 |
| 22Q4 (16) | 0.41 | -2.52 | -0.66 | 32.9 | -3.63 | -3.89 | 9.38 | 44.31 | 60.07 | 13.26 | -38.59 | -42.7 | 172.57 | -7.54 | 5.19 | 110.06 | -7.0 | 16.16 |
| 22Q3 (15) | 0.42 | 4.15 | -1.6 | 34.14 | 7.66 | -0.67 | 6.50 | -77.47 | 125.69 | 21.60 | 282.72 | -36.21 | 186.65 | 0.14 | 19.29 | 118.34 | 0.08 | 40.56 |
| 22Q2 (14) | 0.40 | -4.55 | -5.92 | 31.71 | -5.57 | -9.06 | 28.85 | 224.89 | 614.11 | 5.64 | -70.98 | -82.82 | 186.39 | 6.42 | 12.53 | 118.25 | 13.93 | 30.97 |
| 22Q1 (13) | 0.42 | 2.52 | -3.43 | 33.58 | -1.9 | -7.44 | 8.88 | 51.54 | 186.45 | 19.45 | -15.97 | -56.03 | 175.14 | 6.75 | -0.27 | 103.79 | 9.54 | 20.38 |
| 21Q4 (12) | 0.41 | -3.45 | -3.99 | 34.23 | -0.41 | -6.6 | 5.86 | 103.47 | 31.69 | 23.14 | -31.64 | -32.49 | 164.06 | 4.85 | -14.2 | 94.75 | 12.54 | 1.71 |
| 21Q3 (11) | 0.42 | -0.42 | -1.69 | 34.37 | -1.43 | -5.86 | 2.88 | -28.71 | -31.43 | 33.86 | 3.09 | -11.31 | 156.47 | -5.54 | -18.35 | 84.19 | -6.76 | 2.56 |
| 21Q2 (10) | 0.43 | -2.03 | -2.05 | 34.87 | -3.89 | -5.86 | 4.04 | 30.32 | -87.12 | 32.84 | -25.75 | 409.96 | 165.64 | -5.68 | 6.97 | 90.29 | 4.72 | 16.41 |
| 21Q1 (9) | 0.43 | 1.92 | -5.65 | 36.28 | -1.01 | 9.44 | 3.10 | -30.34 | -5.78 | 44.23 | 29.01 | 24.13 | 175.62 | -8.15 | 20.34 | 86.22 | -7.45 | 6.0 |
| 20Q4 (8) | 0.43 | -1.14 | -5.01 | 36.65 | 0.38 | 10.89 | 4.45 | 5.95 | 1954.17 | 34.28 | -10.19 | -46.17 | 191.21 | -0.22 | 81.86 | 93.16 | 13.49 | 62.38 |
| 20Q3 (7) | 0.43 | -0.78 | -11.46 | 36.51 | -1.43 | 4.91 | 4.20 | -86.61 | 345.61 | 38.17 | 492.74 | -70.45 | 191.64 | 23.77 | 122.79 | 82.09 | 5.84 | 68.91 |
| 20Q2 (6) | 0.43 | -5.63 | -9.99 | 37.04 | 11.73 | 13.24 | 31.37 | 853.5 | 1022.65 | 6.44 | -81.93 | -89.44 | 154.84 | 6.1 | 100.28 | 77.56 | -4.65 | 85.37 |
| 20Q1 (5) | 0.46 | 2.61 | 1.72 | 33.15 | 0.3 | 15.3 | 3.29 | 1470.83 | 388.6 | 35.63 | -44.06 | -41.59 | 145.94 | 38.81 | 94.25 | 81.34 | 41.78 | 106.55 |
| 19Q4 (4) | 0.45 | -7.85 | 0.0 | 33.05 | -5.03 | 0.0 | -0.24 | 85.96 | 0.0 | 63.69 | -50.69 | 0.0 | 105.14 | 22.23 | 0.0 | 57.37 | 18.05 | 0.0 |
| 19Q3 (3) | 0.49 | 0.87 | 0.0 | 34.8 | 6.39 | 0.0 | -1.71 | 49.71 | 0.0 | 129.17 | 111.75 | 0.0 | 86.02 | 11.27 | 0.0 | 48.60 | 16.16 | 0.0 |
| 19Q2 (2) | 0.48 | 6.65 | 0.0 | 32.71 | 13.77 | 0.0 | -3.40 | -198.25 | 0.0 | 61.00 | 0.0 | 0.0 | 77.31 | 2.9 | 0.0 | 41.84 | 6.25 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 28.75 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 61.00 | 0.0 | 0.0 | 75.13 | 0.0 | 0.0 | 39.38 | 0.0 | 0.0 |
