- 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) | 0.54 | 1.61 | 26.95 | 0.45 | 28.18 | -31.27 | 0.71 | -91.14 | 6.61 | 0.0 | 133.30 | 4.91 | 55.21 | 17.42 |
| 2022 (9) | 0.53 | -1.53 | 26.83 | 5.46 | 41.0 | -18.39 | 8.01 | -54.33 | 6.61 | 71.66 | 127.06 | -11.3 | 47.02 | -26.73 |
| 2021 (8) | 0.54 | -6.38 | 25.44 | -15.59 | 50.24 | 59.39 | 17.54 | 278.83 | 3.85 | -74.7 | 143.24 | 14.22 | 64.17 | 8.71 |
| 2020 (7) | 0.58 | 4.61 | 30.14 | 10.28 | 31.52 | -11.56 | 4.63 | -60.86 | 15.21 | 305.46 | 125.41 | 12.15 | 59.03 | 23.31 |
| 2019 (6) | 0.55 | 4.38 | 27.33 | 11.73 | 35.64 | -11.63 | 11.83 | -35.36 | 3.75 | 80.52 | 111.82 | -4.02 | 47.87 | -6.49 |
| 2018 (5) | 0.53 | 8.16 | 24.46 | 29.21 | 40.33 | -11.44 | 18.30 | -44.0 | 2.08 | 72.88 | 116.50 | -6.15 | 51.19 | -4.53 |
| 2017 (4) | 0.49 | 9.03 | 18.93 | 27.13 | 45.54 | 1.22 | 32.68 | -6.68 | 1.20 | 11.92 | 124.13 | -6.51 | 53.62 | -6.23 |
| 2016 (3) | 0.45 | -3.06 | 14.89 | -1.91 | 44.99 | -3.23 | 35.02 | -0.2 | 1.07 | -5.68 | 132.77 | -0.87 | 57.18 | -3.62 |
| 2015 (2) | 0.46 | 0.98 | 15.18 | 2.57 | 46.49 | 7.54 | 35.09 | 3.33 | 1.14 | -25.98 | 133.94 | -1.15 | 59.33 | 11.15 |
| 2014 (1) | 0.46 | 3.63 | 14.8 | 38.45 | 43.23 | -12.13 | 33.96 | -35.08 | 1.54 | 0 | 135.50 | -7.37 | 53.38 | -21.76 |
| 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) | 0.54 | 0.0 | 1.61 | 26.95 | -0.66 | 0.45 | -0.70 | -122.73 | 86.43 | 69.88 | 0.0 | 231.6 | 133.30 | 1.38 | 4.91 | 55.21 | -0.75 | 17.42 |
| 23Q3 (19) | 0.54 | 0.93 | 1.21 | 27.13 | 1.42 | 5.24 | 3.08 | 167.83 | -67.68 | 69.88 | 231.6 | 231.6 | 131.48 | -3.03 | -0.61 | 55.63 | 1.87 | -2.51 |
| 23Q2 (18) | 0.54 | 0.75 | -4.0 | 26.75 | -0.93 | 4.05 | 1.15 | 245.57 | -92.96 | 21.07 | 0.0 | 56.8 | 135.59 | 0.09 | 7.13 | 54.61 | 8.76 | -1.87 |
| 23Q1 (17) | 0.53 | -0.07 | -2.15 | 27.0 | 0.63 | 4.25 | -0.79 | 84.69 | -104.57 | 21.07 | 0.0 | 27.09 | 135.47 | 6.62 | 3.11 | 50.21 | 6.78 | -12.91 |
| 22Q4 (16) | 0.53 | -0.39 | -1.53 | 26.83 | 4.07 | 5.46 | -5.16 | -154.14 | -127.94 | 21.07 | 0.0 | 39.46 | 127.06 | -3.95 | -11.3 | 47.02 | -17.6 | -26.73 |
| 22Q3 (15) | 0.54 | -4.27 | -3.43 | 25.78 | 0.27 | -3.05 | 9.53 | -41.68 | -47.75 | 21.07 | 56.8 | 41.53 | 132.29 | 4.52 | -3.35 | 57.06 | 2.53 | -8.31 |
| 22Q2 (14) | 0.56 | 2.7 | -0.59 | 25.71 | -0.73 | -7.58 | 16.34 | -5.44 | -22.92 | 13.44 | -18.95 | 4.65 | 126.57 | -3.67 | -5.88 | 55.65 | -3.47 | -16.5 |
| 22Q1 (13) | 0.54 | 0.55 | -4.94 | 25.9 | 1.81 | -9.06 | 17.28 | -6.44 | 37.8 | 16.58 | 9.73 | -18.54 | 131.39 | -8.27 | 4.7 | 57.65 | -10.16 | 0.82 |
| 21Q4 (12) | 0.54 | -2.31 | -6.38 | 25.44 | -4.32 | -15.59 | 18.47 | 1.26 | 85.44 | 15.11 | 1.48 | -30.24 | 143.24 | 4.65 | 14.22 | 64.17 | 3.12 | 8.71 |
| 21Q3 (11) | 0.55 | -1.46 | -6.37 | 26.59 | -4.42 | -14.17 | 18.24 | -13.96 | 410.92 | 14.89 | 15.93 | -86.02 | 136.87 | 1.78 | 17.84 | 62.23 | -6.63 | 22.43 |
| 21Q2 (10) | 0.56 | -1.8 | -3.38 | 27.82 | -2.32 | -5.6 | 21.20 | 69.06 | 1033.92 | 12.84 | -36.9 | -59.13 | 134.48 | 7.16 | 25.14 | 66.65 | 16.56 | 61.15 |
| 21Q1 (9) | 0.57 | -0.97 | 1.78 | 28.48 | -5.51 | -0.7 | 12.54 | 25.9 | 78.89 | 20.36 | -6.03 | -35.23 | 125.49 | 0.06 | 11.35 | 57.18 | -3.13 | 30.4 |
| 20Q4 (8) | 0.58 | -2.3 | 4.61 | 30.14 | -2.71 | 10.28 | 9.96 | 178.99 | 61.95 | 21.66 | -79.67 | -25.78 | 125.41 | 7.97 | 12.15 | 59.03 | 16.13 | 23.31 |
| 20Q3 (7) | 0.59 | 1.68 | 8.34 | 30.98 | 5.12 | 18.29 | 3.57 | 257.27 | -72.71 | 106.55 | 239.01 | 948.81 | 116.15 | 8.09 | 2.62 | 50.83 | 22.9 | 2.71 |
| 20Q2 (6) | 0.58 | 3.45 | 4.15 | 29.47 | 2.75 | 23.67 | -2.27 | -132.38 | -114.64 | 31.43 | 0.0 | 161.21 | 107.46 | -4.65 | -6.28 | 41.36 | -5.68 | -17.18 |
| 20Q1 (5) | 0.56 | 1.79 | 5.43 | 28.68 | 4.94 | 17.3 | 7.01 | 13.98 | -44.89 | 31.43 | 7.69 | 186.17 | 112.70 | 0.79 | -1.35 | 43.85 | -8.4 | -11.66 |
| 19Q4 (4) | 0.55 | 1.19 | 0.0 | 27.33 | 4.35 | 0.0 | 6.15 | -52.98 | 0.0 | 29.19 | 187.29 | 0.0 | 111.82 | -1.21 | 0.0 | 47.87 | -3.27 | 0.0 |
| 19Q3 (3) | 0.55 | -2.25 | 0.0 | 26.19 | 9.9 | 0.0 | 13.08 | -15.67 | 0.0 | 10.16 | -15.57 | 0.0 | 113.19 | -1.28 | 0.0 | 49.49 | -0.9 | 0.0 |
| 19Q2 (2) | 0.56 | 4.72 | 0.0 | 23.83 | -2.54 | 0.0 | 15.51 | 21.93 | 0.0 | 12.03 | 9.55 | 0.0 | 114.66 | 0.37 | 0.0 | 49.94 | 0.6 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 24.45 | 0.0 | 0.0 | 12.72 | 0.0 | 0.0 | 10.98 | 0.0 | 0.0 | 114.24 | 0.0 | 0.0 | 49.64 | 0.0 | 0.0 |
