- 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) | 0.78 | -2.83 | 318.61 | 12.76 | 55.91 | 90.56 | 5.17 | 153.43 | 3.47 | -78.09 | 140.53 | -2.54 | 6.82 | 43.88 |
| 2022 (9) | 0.80 | 1.49 | 282.56 | 14.01 | 29.34 | -3.77 | 2.04 | -43.65 | 15.83 | -14.21 | 144.19 | -3.18 | 4.74 | -21.52 |
| 2021 (8) | 0.79 | 4.29 | 247.83 | 32.0 | 30.49 | -45.41 | 3.62 | -32.21 | 18.45 | 140.92 | 148.93 | -3.06 | 6.04 | -56.61 |
| 2020 (7) | 0.76 | 8.25 | 187.75 | 20.21 | 55.85 | 144.96 | 5.34 | 196.67 | 7.66 | -79.87 | 153.63 | -6.13 | 13.92 | 7.24 |
| 2019 (6) | 0.70 | 10.07 | 156.18 | 26.67 | 22.8 | -59.98 | 1.80 | -76.5 | 38.05 | 507.37 | 163.66 | -16.56 | 12.98 | -57.66 |
| 2018 (5) | 0.64 | -10.22 | 123.3 | -19.56 | 56.97 | 26.46 | 7.66 | 23.15 | 6.26 | 131.16 | 196.13 | 39.94 | 30.66 | 25.19 |
| 2017 (4) | 0.71 | 1.05 | 153.28 | 14.25 | 45.05 | 39.3 | 6.22 | 91.98 | 2.71 | -60.17 | 140.15 | -14.24 | 24.49 | 110.58 |
| 2016 (3) | 0.70 | 0.69 | 134.16 | 0.1 | 32.34 | -29.86 | 3.24 | -40.11 | 6.80 | 171.08 | 163.42 | 3.8 | 11.63 | 47.78 |
| 2015 (2) | 0.70 | -3.26 | 134.03 | 1.81 | 46.11 | 107.98 | 5.41 | 21.3 | 2.51 | -23.14 | 157.44 | 1.86 | 7.87 | 20.89 |
| 2014 (1) | 0.72 | 8.18 | 131.65 | 42.62 | 22.17 | -63.67 | 4.46 | -63.83 | 3.27 | 0 | 154.56 | -15.28 | 6.51 | -18.22 |
| 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) | 0.78 | -1.62 | -2.83 | 318.61 | 2.56 | 12.76 | 11.78 | 36.5 | 363.78 | 5.47 | -36.45 | -85.56 | 140.53 | -2.3 | -2.54 | 6.82 | 23.33 | 43.88 |
| 23Q3 (19) | 0.79 | -3.65 | -0.18 | 310.66 | -1.75 | 17.62 | 8.63 | 43050.0 | 487.07 | 8.60 | -77.28 | -93.85 | 143.84 | 6.79 | -2.75 | 5.53 | 35.21 | -7.99 |
| 23Q2 (18) | 0.82 | 1.83 | 4.67 | 316.18 | 8.73 | 23.65 | 0.02 | -94.12 | -99.62 | 37.88 | 0.0 | 97.35 | 134.69 | -5.27 | -8.99 | 4.09 | 4.34 | -33.17 |
| 23Q1 (17) | 0.81 | 0.67 | 0.75 | 290.8 | 2.92 | 10.55 | 0.34 | -86.61 | 129.82 | 37.88 | 0.0 | -81.34 | 142.18 | -1.39 | -1.7 | 3.92 | -17.3 | -24.18 |
| 22Q4 (16) | 0.80 | 1.07 | 1.49 | 282.56 | 6.98 | 14.01 | 2.54 | 72.79 | 29.59 | 37.88 | -72.93 | -81.34 | 144.19 | -2.51 | -3.18 | 4.74 | -21.13 | -21.52 |
| 22Q3 (15) | 0.80 | 1.03 | 3.85 | 264.12 | 3.29 | 20.88 | 1.47 | -72.0 | 153.45 | 139.94 | 629.15 | 777.47 | 147.90 | -0.06 | -6.13 | 6.01 | -1.8 | -53.88 |
| 22Q2 (14) | 0.79 | -1.99 | 3.66 | 255.7 | -2.79 | 27.25 | 5.25 | 560.53 | 2044.44 | 19.19 | -90.54 | 20.34 | 147.99 | 2.32 | -8.54 | 6.12 | 18.38 | -52.34 |
| 22Q1 (13) | 0.80 | 1.41 | 7.62 | 263.04 | 6.14 | 30.57 | -1.14 | -158.16 | -109.43 | 202.96 | 0.0 | 1172.65 | 144.64 | -2.88 | -8.16 | 5.17 | -14.4 | -51.5 |
| 21Q4 (12) | 0.79 | 3.42 | 4.29 | 247.83 | 13.42 | 32.0 | 1.96 | 237.93 | -91.67 | 202.96 | 1172.65 | 2567.5 | 148.93 | -5.48 | -3.06 | 6.04 | -53.65 | -56.61 |
| 21Q3 (11) | 0.77 | 0.84 | 4.26 | 218.5 | 8.74 | 24.52 | 0.58 | 314.81 | -71.29 | 15.95 | 0.0 | -86.61 | 157.56 | -2.63 | -1.99 | 13.03 | 1.48 | 15.31 |
| 21Q2 (10) | 0.76 | 1.75 | 4.78 | 200.94 | -0.25 | 19.42 | -0.27 | -102.23 | -155.1 | 15.95 | 0.0 | -71.82 | 161.81 | 2.74 | -3.99 | 12.84 | 20.45 | 6.56 |
| 21Q1 (9) | 0.75 | -1.72 | 5.55 | 201.45 | 7.3 | 35.08 | 12.09 | -48.6 | 1258.43 | 15.95 | 109.6 | -71.82 | 157.49 | 2.51 | -11.63 | 10.66 | -23.42 | -28.6 |
| 20Q4 (8) | 0.76 | 3.39 | 8.25 | 187.75 | 7.0 | 20.21 | 23.52 | 1064.36 | 945.33 | 7.61 | -93.61 | -86.56 | 153.63 | -4.44 | -6.13 | 13.92 | 23.19 | 7.24 |
| 20Q3 (7) | 0.73 | 1.35 | 5.54 | 175.47 | 4.28 | 15.44 | 2.02 | 312.24 | -75.89 | 119.10 | 110.43 | 400.25 | 160.76 | -4.62 | -2.96 | 11.30 | -6.22 | 4.92 |
| 20Q2 (6) | 0.73 | 2.5 | 6.37 | 168.27 | 12.83 | 24.91 | 0.49 | -44.94 | 119.92 | 56.60 | 0.0 | 0 | 168.54 | -5.43 | -0.51 | 12.05 | -19.29 | -11.2 |
| 20Q1 (5) | 0.71 | 0.78 | 10.08 | 149.13 | -4.51 | 14.07 | 0.89 | -60.44 | 178.07 | 56.60 | 0.0 | 0 | 178.21 | 8.89 | -3.75 | 14.93 | 15.02 | -22.84 |
| 19Q4 (4) | 0.70 | 0.8 | 0.0 | 156.18 | 2.75 | 0.0 | 2.25 | -73.15 | 0.0 | 56.60 | 137.73 | 0.0 | 163.66 | -1.21 | 0.0 | 12.98 | 20.52 | 0.0 |
| 19Q3 (3) | 0.70 | 2.14 | 0.0 | 152.0 | 12.83 | 0.0 | 8.38 | 440.65 | 0.0 | 23.81 | 0 | 0.0 | 165.66 | -2.21 | 0.0 | 10.77 | -20.63 | 0.0 |
| 19Q2 (2) | 0.68 | 6.08 | 0.0 | 134.71 | 3.04 | 0.0 | -2.46 | -115.79 | 0.0 | 0.00 | 0 | 0.0 | 169.41 | -8.5 | 0.0 | 13.57 | -29.87 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 130.73 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 185.15 | 0.0 | 0.0 | 19.35 | 0.0 | 0.0 |
