- 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) | 0.38 | -10.1 | 4.51 | -34.06 | 15.25 | -25.97 | 1.12 | -92.12 | 0.18 | 0.0 | 152.04 | -12.59 | 128.41 | -18.73 |
| 2022 (9) | 0.43 | -11.51 | 6.84 | 54.4 | 20.6 | -9.49 | 14.22 | -52.99 | 0.18 | 5.77 | 173.94 | -20.94 | 158.01 | -20.92 |
| 2021 (8) | 0.48 | 8.13 | 4.43 | 638.33 | 22.76 | 9.69 | 30.25 | -57.62 | 0.17 | 11.11 | 220.00 | -22.8 | 199.82 | -21.83 |
| 2020 (7) | 0.45 | 18.19 | 0.6 | -49.58 | 20.75 | 40.87 | 71.37 | 52.76 | 0.15 | -50.21 | 284.96 | 34.07 | 255.62 | 33.02 |
| 2019 (6) | 0.38 | 1.87 | 1.19 | 116.36 | 14.73 | -2.96 | 46.72 | -65.15 | 0.31 | 7.72 | 212.55 | -16.34 | 192.17 | -16.12 |
| 2018 (5) | 0.37 | -10.33 | 0.55 | -39.56 | 15.18 | 8.58 | 134.05 | 139.72 | 0.28 | -54.88 | 254.06 | 20.09 | 229.09 | 19.75 |
| 2017 (4) | 0.41 | -10.61 | 0.91 | -46.15 | 13.98 | -0.07 | 55.92 | 70.85 | 0.63 | -21.23 | 211.55 | 23.14 | 191.30 | 25.62 |
| 2016 (3) | 0.46 | 14.16 | 1.69 | 35.2 | 13.99 | -8.98 | 32.73 | 22.68 | 0.80 | 0 | 171.80 | -6.28 | 152.29 | -10.03 |
| 2015 (2) | 0.40 | -6.61 | 1.25 | -40.19 | 15.37 | 3.15 | 26.68 | 31.43 | 0.00 | 0 | 183.31 | 19.29 | 169.27 | 26.94 |
| 2014 (1) | 0.43 | 31.22 | 2.09 | 190.28 | 14.9 | 13.57 | 20.30 | -78.28 | 0.00 | 0 | 153.67 | -21.05 | 133.35 | -21.66 |
| 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) | 0.38 | -5.01 | -10.1 | 4.51 | -20.6 | -34.06 | 2.72 | -8.42 | 704.44 | 2.36 | 0.0 | 522.02 | 152.04 | -1.41 | -12.59 | 128.41 | -2.99 | -18.73 |
| 23Q3 (19) | 0.40 | -2.77 | -10.24 | 5.68 | 7.17 | 19.83 | 2.97 | 137.6 | -84.47 | 2.36 | 0.0 | 522.02 | 154.22 | -5.97 | -31.36 | 132.37 | -8.57 | -35.4 |
| 23Q2 (18) | 0.41 | 6.86 | -14.69 | 5.3 | -4.5 | 8.16 | 1.25 | 148.08 | -92.99 | 2.36 | 522.02 | 224.9 | 164.01 | -12.06 | -22.55 | 144.77 | -12.76 | -25.13 |
| 23Q1 (17) | 0.39 | -8.9 | -17.27 | 5.55 | -18.86 | 11.0 | -2.60 | -477.78 | -110.1 | 0.38 | 0.0 | -40.17 | 186.51 | 7.23 | -17.97 | 165.95 | 5.02 | -20.29 |
| 22Q4 (16) | 0.43 | -5.17 | -11.51 | 6.84 | 44.3 | 54.4 | -0.45 | -102.35 | -101.6 | 0.38 | 0.0 | -37.81 | 173.94 | -22.58 | -20.94 | 158.01 | -22.88 | -20.92 |
| 22Q3 (15) | 0.45 | -7.59 | -1.28 | 4.74 | -3.27 | 33.9 | 19.12 | 7.17 | -42.99 | 0.38 | -47.77 | -28.0 | 224.68 | 6.1 | -5.73 | 204.90 | 5.96 | -4.84 |
| 22Q2 (14) | 0.49 | 3.63 | 20.63 | 4.9 | -2.0 | 282.81 | 17.84 | -30.72 | 30.41 | 0.73 | 14.55 | -68.15 | 211.76 | -6.87 | -28.98 | 193.37 | -7.12 | -28.87 |
| 22Q1 (13) | 0.47 | -2.56 | 16.82 | 5.0 | 12.87 | 575.68 | 25.75 | -8.23 | -40.9 | 0.63 | 3.93 | 11.59 | 227.37 | 3.35 | -24.98 | 208.20 | 4.19 | -23.71 |
| 21Q4 (12) | 0.48 | 5.8 | 8.13 | 4.43 | 25.14 | 638.33 | 28.06 | -16.34 | -46.21 | 0.61 | 15.78 | 16.21 | 220.00 | -7.69 | -22.8 | 199.82 | -7.2 | -21.83 |
| 21Q3 (11) | 0.45 | 12.91 | 17.67 | 3.54 | 176.56 | 213.27 | 33.54 | 145.18 | -74.91 | 0.53 | -76.89 | 2.87 | 238.33 | -20.07 | 10.31 | 215.33 | -20.79 | 12.02 |
| 21Q2 (10) | 0.40 | 0.35 | -1.95 | 1.28 | 72.97 | -3.76 | 13.68 | -68.6 | -88.7 | 2.28 | 301.32 | 441.6 | 298.16 | -1.62 | 52.91 | 271.84 | -0.39 | 60.49 |
| 21Q1 (9) | 0.40 | -9.8 | 9.64 | 0.74 | 23.33 | -37.29 | 43.57 | -16.48 | 354.8 | 0.57 | 8.23 | -88.9 | 303.08 | 6.36 | 35.78 | 272.91 | 6.76 | 37.83 |
| 20Q4 (8) | 0.45 | 15.14 | 18.19 | 0.6 | -46.9 | -49.58 | 52.17 | -60.98 | 21.81 | 0.52 | 2.49 | -50.91 | 284.96 | 31.9 | 34.07 | 255.62 | 32.98 | 33.02 |
| 20Q3 (7) | 0.39 | -5.92 | 3.04 | 1.13 | -15.04 | -0.88 | 133.69 | 10.39 | 98.94 | 0.51 | 21.65 | -33.91 | 216.05 | 10.8 | -7.02 | 192.22 | 13.48 | -8.16 |
| 20Q2 (6) | 0.41 | 12.21 | 8.59 | 1.33 | 12.71 | 150.94 | 121.11 | 1164.2 | 271.85 | 0.42 | -91.77 | -75.11 | 194.99 | -12.65 | -17.45 | 169.38 | -14.45 | -21.62 |
| 20Q1 (5) | 0.37 | -2.76 | 6.3 | 1.18 | -0.84 | 118.52 | 9.58 | -77.63 | -73.28 | 5.11 | 378.49 | 94.22 | 223.22 | 5.02 | -21.61 | 198.00 | 3.03 | -23.51 |
| 19Q4 (4) | 0.38 | 0.37 | 0.0 | 1.19 | 4.39 | 0.0 | 42.83 | -36.26 | 0.0 | 1.07 | 37.97 | 0.0 | 212.55 | -8.53 | 0.0 | 192.17 | -8.19 | 0.0 |
| 19Q3 (3) | 0.38 | -0.85 | 0.0 | 1.14 | 115.09 | 0.0 | 67.20 | 106.32 | 0.0 | 0.77 | -54.18 | 0.0 | 232.36 | -1.63 | 0.0 | 209.31 | -3.14 | 0.0 |
| 19Q2 (2) | 0.38 | 9.84 | 0.0 | 0.53 | -1.85 | 0.0 | 32.57 | -9.17 | 0.0 | 1.69 | -35.79 | 0.0 | 236.22 | -17.04 | 0.0 | 216.09 | -16.52 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 35.86 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 284.74 | 0.0 | 0.0 | 258.85 | 0.0 | 0.0 |
