- 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) | 0.50 | 0.26 | 36.29 | 9.31 | 38.77 | 30.36 | 7.29 | -6.42 | 7.32 | -10.29 | 303.76 | -16.87 | 214.95 | -15.23 |
| 2022 (9) | 0.50 | 0.68 | 33.2 | -0.57 | 29.74 | 21.89 | 7.79 | -12.08 | 8.16 | 30.58 | 365.41 | 43.52 | 253.58 | 32.48 |
| 2021 (8) | 0.50 | 3.62 | 33.39 | 22.35 | 24.4 | -4.5 | 8.86 | 27.85 | 6.25 | 2.65 | 254.60 | -23.05 | 191.41 | -25.21 |
| 2020 (7) | 0.48 | -8.62 | 27.29 | -40.09 | 25.55 | -13.39 | 6.93 | -2.12 | 6.09 | 14.99 | 330.86 | 187.45 | 255.93 | 194.17 |
| 2019 (6) | 0.53 | -0.25 | 45.55 | 23.61 | 29.5 | 17.67 | 7.08 | 28.96 | 5.29 | -39.22 | 115.10 | -51.4 | 87.00 | -46.58 |
| 2018 (5) | 0.53 | -1.73 | 36.85 | -4.24 | 25.07 | 18.42 | 5.49 | 757.81 | 8.71 | -38.81 | 236.84 | 40.43 | 162.85 | 26.4 |
| 2017 (4) | 0.54 | 8.94 | 38.48 | -5.94 | 21.17 | -3.99 | 0.64 | -85.22 | 14.23 | 0.0 | 168.65 | 47.33 | 128.84 | 42.24 |
| 2016 (3) | 0.49 | 12.3 | 40.91 | 42.39 | 22.05 | -7.93 | 4.33 | -17.52 | 14.23 | 28.05 | 114.47 | -69.69 | 90.58 | -71.28 |
| 2015 (2) | 0.44 | 14.2 | 28.73 | 75.29 | 23.95 | 14.54 | 5.25 | -41.21 | 11.11 | 247.41 | 377.71 | 123.54 | 315.37 | 166.72 |
| 2014 (1) | 0.38 | 19.27 | 16.39 | 70.73 | 20.91 | 1.36 | 8.93 | -56.01 | 3.20 | 0 | 168.97 | -5.12 | 118.24 | -0.08 |
| 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) | 0.50 | -0.55 | 0.26 | 36.29 | 0.0 | 9.31 | 12.47 | 245.43 | 75.63 | 15.26 | -76.57 | -56.0 | 303.76 | 20.78 | -16.87 | 214.95 | 46.21 | -15.23 |
| 23Q3 (19) | 0.51 | -2.19 | 2.56 | 36.29 | 3.51 | 14.05 | 3.61 | -47.07 | -58.46 | 65.12 | 122.54 | 161.4 | 251.50 | 6.17 | -14.73 | 147.01 | -2.02 | -26.77 |
| 23Q2 (18) | 0.52 | -1.96 | 0.53 | 35.06 | -5.01 | 3.82 | 6.82 | 8.95 | -15.38 | 29.26 | -17.83 | 35.05 | 236.89 | 8.99 | 2.32 | 150.04 | 6.51 | -7.98 |
| 23Q1 (17) | 0.53 | 5.13 | 2.77 | 36.91 | 11.17 | 16.0 | 6.26 | -11.83 | -14.01 | 35.61 | 2.68 | -13.01 | 217.35 | -40.52 | -10.7 | 140.87 | -44.45 | -17.86 |
| 22Q4 (16) | 0.50 | 1.73 | 0.68 | 33.2 | 4.34 | -0.57 | 7.10 | -18.3 | -39.47 | 34.68 | 39.21 | 97.58 | 365.41 | 23.89 | 43.52 | 253.58 | 26.32 | 32.48 |
| 22Q3 (15) | 0.49 | -4.13 | 0.31 | 31.82 | -5.77 | 3.31 | 8.69 | 7.82 | 32.27 | 24.91 | 14.97 | -25.62 | 294.94 | 27.39 | 1.23 | 200.74 | 23.11 | -1.53 |
| 22Q2 (14) | 0.51 | 0.23 | 7.49 | 33.77 | 6.13 | 14.51 | 8.06 | 10.71 | 21.75 | 21.67 | -47.07 | -28.71 | 231.53 | -4.87 | -29.86 | 163.06 | -4.92 | -34.81 |
| 22Q1 (13) | 0.51 | 2.99 | 7.35 | 31.82 | -4.7 | 13.52 | 7.28 | -37.94 | -30.47 | 40.93 | 133.22 | 94.92 | 243.38 | -4.41 | -23.45 | 171.49 | -10.41 | -29.1 |
| 21Q4 (12) | 0.50 | 1.34 | 3.62 | 33.39 | 8.41 | 22.35 | 11.73 | 78.54 | 174.71 | 17.55 | -47.6 | -62.19 | 254.60 | -12.61 | -23.05 | 191.41 | -6.11 | -25.21 |
| 21Q3 (11) | 0.49 | 2.74 | -10.22 | 30.8 | 4.44 | -27.31 | 6.57 | -0.76 | -34.63 | 33.49 | 10.2 | 95.69 | 291.35 | -11.74 | 19.04 | 203.86 | -18.5 | 1.19 |
| 21Q2 (10) | 0.48 | 0.1 | -12.15 | 29.49 | 5.21 | -37.85 | 6.62 | -36.77 | -6.5 | 30.39 | 44.72 | 6.49 | 330.11 | 3.82 | 155.5 | 250.13 | 3.41 | 162.03 |
| 21Q1 (9) | 0.48 | -0.58 | -7.98 | 28.03 | 2.71 | -38.4 | 10.47 | 145.2 | 76.26 | 21.00 | -54.76 | -27.55 | 317.95 | -3.9 | 173.27 | 241.88 | -5.49 | 193.4 |
| 20Q4 (8) | 0.48 | -12.2 | -8.62 | 27.29 | -35.59 | 6.48 | 4.27 | -57.51 | -15.94 | 46.42 | 171.2 | 73.15 | 330.86 | 35.19 | 187.45 | 255.93 | 27.03 | 199.82 |
| 20Q3 (7) | 0.55 | 0.53 | 5.97 | 42.37 | -10.71 | 18.75 | 10.05 | 41.95 | -10.9 | 17.12 | -40.03 | 22.2 | 244.74 | 89.43 | 42.95 | 201.47 | 111.05 | 58.21 |
| 20Q2 (6) | 0.54 | 4.86 | -0.53 | 47.45 | 4.29 | 27.66 | 7.08 | 19.19 | 0.85 | 28.54 | -1.54 | 35.53 | 129.20 | 11.04 | -13.14 | 95.46 | 15.79 | -9.97 |
| 20Q1 (5) | 0.52 | -1.27 | -2.02 | 45.5 | 77.53 | 20.75 | 5.94 | 16.93 | 17.62 | 28.99 | 8.13 | -24.52 | 116.35 | 1.09 | -32.4 | 82.44 | -3.42 | -25.74 |
| 19Q4 (4) | 0.53 | 1.82 | 0.0 | 25.63 | -28.17 | 0.0 | 5.08 | -54.96 | 0.0 | 26.81 | 91.39 | 0.0 | 115.10 | -32.77 | 0.0 | 85.36 | -32.97 | 0.0 |
| 19Q3 (3) | 0.52 | -5.63 | 0.0 | 35.68 | -4.01 | 0.0 | 11.28 | 60.68 | 0.0 | 14.01 | -33.49 | 0.0 | 171.21 | 15.1 | 0.0 | 127.34 | 20.1 | 0.0 |
| 19Q2 (2) | 0.55 | 3.29 | 0.0 | 37.17 | -1.35 | 0.0 | 7.02 | 39.01 | 0.0 | 21.06 | -45.16 | 0.0 | 148.75 | -13.58 | 0.0 | 106.03 | -4.49 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 37.68 | 0.0 | 0.0 | 5.05 | 0.0 | 0.0 | 38.40 | 0.0 | 0.0 | 172.12 | 0.0 | 0.0 | 111.02 | 0.0 | 0.0 |
