- 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) | 0.71 | 11.69 | 60.15 | 45.78 | 156.1 | -18.14 | 1.59 | -67.15 | 52.23 | 4622.06 | 113.01 | -4.68 | 76.02 | 18.19 |
| 2022 (9) | 0.63 | -2.96 | 41.26 | 7.31 | 190.68 | 2.77 | 4.84 | -20.0 | 1.11 | 628.07 | 118.56 | 1.17 | 64.32 | 42.27 |
| 2021 (8) | 0.65 | -3.53 | 38.45 | 26.36 | 185.54 | 29.97 | 6.05 | 111.54 | 0.15 | -55.69 | 117.19 | 10.3 | 45.21 | -8.76 |
| 2020 (7) | 0.68 | -6.55 | 30.43 | -0.43 | 142.76 | -14.88 | 2.86 | 81.01 | 0.34 | -78.57 | 106.25 | 6.24 | 49.55 | -10.07 |
| 2019 (6) | 0.72 | 3.55 | 30.56 | -4.95 | 167.72 | 2.19 | 1.58 | 229.17 | 1.60 | 44.0 | 100.01 | -6.92 | 55.10 | -1.82 |
| 2018 (5) | 0.70 | -4.59 | 32.15 | -32.22 | 164.12 | -4.91 | 0.48 | -82.86 | 1.11 | 0.0 | 107.45 | -4.46 | 56.12 | 75.98 |
| 2017 (4) | 0.73 | 6.5 | 47.43 | 1.24 | 172.59 | 28.67 | 2.80 | -40.04 | 1.11 | 3203.03 | 112.47 | -0.81 | 31.89 | 36.63 |
| 2016 (3) | 0.69 | 2.55 | 46.85 | 20.44 | 134.13 | -7.13 | 4.67 | 0 | 0.03 | -88.56 | 113.39 | 4.84 | 23.34 | -45.39 |
| 2015 (2) | 0.67 | 4.0 | 38.9 | -3.69 | 144.43 | 4.16 | -1.07 | 0 | 0.29 | 0.0 | 108.16 | -4.76 | 42.74 | 20.53 |
| 2014 (1) | 0.64 | 2.94 | 40.39 | 19.04 | 138.66 | 18.97 | 2.77 | 575.61 | 0.29 | 0 | 113.56 | 3.1 | 35.46 | -4.27 |
| 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) | 0.71 | 4.62 | 11.69 | 60.15 | 4.65 | 45.78 | -0.63 | -115.48 | -164.29 | 15.68 | 0.0 | 477.67 | 113.01 | -4.32 | -4.68 | 76.02 | 1.81 | 18.19 |
| 23Q3 (19) | 0.68 | -1.23 | 9.14 | 57.48 | 10.18 | 42.0 | 4.07 | 102.49 | -25.87 | 15.68 | -83.14 | 477.67 | 118.11 | 2.87 | -6.72 | 74.67 | -1.45 | 9.95 |
| 23Q2 (18) | 0.68 | 3.04 | 8.64 | 52.17 | 3.14 | 36.39 | 2.01 | 64.75 | -57.14 | 93.00 | 3326.32 | 13243.48 | 114.82 | -4.9 | -4.97 | 75.77 | 2.34 | 50.58 |
| 23Q1 (17) | 0.66 | 4.9 | 9.52 | 50.58 | 22.59 | 28.25 | 1.22 | 24.49 | -85.51 | 2.71 | 0.0 | 736.18 | 120.73 | 1.83 | -5.29 | 74.04 | 15.11 | 59.23 |
| 22Q4 (16) | 0.63 | 2.23 | -2.96 | 41.26 | 1.93 | 7.31 | 0.98 | -82.15 | -83.13 | 2.71 | 0.0 | 339.78 | 118.56 | -6.37 | 1.17 | 64.32 | -5.29 | 42.27 |
| 22Q3 (15) | 0.62 | -1.68 | -9.82 | 40.48 | 5.83 | -0.64 | 5.49 | 17.06 | -37.9 | 2.71 | 289.44 | 762.9 | 126.62 | 4.79 | 11.58 | 67.91 | 34.96 | 64.15 |
| 22Q2 (14) | 0.63 | 3.88 | -9.94 | 38.25 | -3.02 | -0.31 | 4.69 | -44.3 | -21.04 | 0.70 | 114.71 | 40.43 | 120.83 | -5.21 | 9.05 | 50.32 | 8.22 | 24.59 |
| 22Q1 (13) | 0.61 | -7.05 | -12.49 | 39.44 | 2.57 | 18.8 | 8.42 | 44.92 | 154.38 | 0.32 | -47.41 | -73.05 | 127.47 | 8.77 | 16.23 | 46.50 | 2.85 | 9.8 |
| 21Q4 (12) | 0.65 | -5.0 | -3.53 | 38.45 | -5.62 | 26.36 | 5.81 | -34.28 | 55.76 | 0.62 | 96.21 | -19.77 | 117.19 | 3.27 | 10.3 | 45.21 | 9.28 | -8.76 |
| 21Q3 (11) | 0.69 | -1.82 | -3.02 | 40.74 | 6.18 | 24.55 | 8.84 | 48.82 | 5.87 | 0.31 | -36.62 | -2.3 | 113.48 | 2.42 | 8.7 | 41.37 | 2.43 | -20.64 |
| 21Q2 (10) | 0.70 | 0.94 | -4.55 | 38.37 | 15.57 | 30.82 | 5.94 | 79.46 | 204.62 | 0.50 | -58.8 | -89.55 | 110.80 | 1.03 | 13.05 | 40.39 | -4.63 | -14.43 |
| 21Q1 (9) | 0.69 | 2.46 | -5.67 | 33.2 | 9.1 | 9.5 | 3.31 | -11.26 | 251.14 | 1.20 | 56.59 | 80.68 | 109.67 | 3.22 | 14.0 | 42.35 | -14.53 | -16.4 |
| 20Q4 (8) | 0.68 | -4.49 | -6.55 | 30.43 | -6.97 | -0.43 | 3.73 | -55.33 | 45.14 | 0.77 | 138.93 | 15.38 | 106.25 | 1.77 | 6.24 | 49.55 | -4.95 | -10.07 |
| 20Q3 (7) | 0.71 | -3.36 | -1.88 | 32.71 | 11.52 | 9.58 | 8.35 | 328.21 | 90.64 | 0.32 | -93.22 | -44.65 | 104.40 | 6.52 | 4.56 | 52.13 | 10.44 | 10.75 |
| 20Q2 (6) | 0.73 | -0.25 | 3.86 | 29.33 | -3.27 | 4.53 | 1.95 | 189.04 | 27.45 | 4.75 | 612.5 | 0 | 98.01 | 1.88 | -5.02 | 47.20 | -6.83 | -11.61 |
| 20Q1 (5) | 0.73 | 1.49 | 4.54 | 30.32 | -0.79 | -1.04 | -2.19 | -185.21 | 6.81 | 0.67 | 0.0 | 0 | 96.20 | -3.81 | -8.3 | 50.66 | -8.06 | 23.59 |
| 19Q4 (4) | 0.72 | 0.28 | 0.0 | 30.56 | 2.38 | 0.0 | 2.57 | -41.32 | 0.0 | 0.67 | 14.62 | 0.0 | 100.01 | 0.16 | 0.0 | 55.10 | 17.06 | 0.0 |
| 19Q3 (3) | 0.72 | 2.3 | 0.0 | 29.85 | 6.38 | 0.0 | 4.38 | 186.27 | 0.0 | 0.58 | 0 | 0.0 | 99.85 | -3.24 | 0.0 | 47.07 | -11.85 | 0.0 |
| 19Q2 (2) | 0.71 | 0.41 | 0.0 | 28.06 | -8.42 | 0.0 | 1.53 | 165.11 | 0.0 | 0.00 | 0 | 0.0 | 103.19 | -1.64 | 0.0 | 53.40 | 30.28 | 0.0 |
| 19Q1 (1) | 0.70 | 0.0 | 0.0 | 30.64 | 0.0 | 0.0 | -2.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 104.91 | 0.0 | 0.0 | 40.99 | 0.0 | 0.0 |
