- 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) | 0.58 | -0.98 | 14.75 | 2.57 | 38.64 | 17.16 | 14.64 | 80.74 | 0.81 | -63.05 | 164.37 | 4.95 | 137.82 | 5.8 |
| 2022 (9) | 0.59 | 9.86 | 14.38 | 65.1 | 32.98 | 13.22 | 8.10 | -53.37 | 2.19 | 49.67 | 156.62 | 111.05 | 130.27 | 265.93 |
| 2021 (8) | 0.54 | -0.46 | 8.71 | 10.11 | 29.13 | -4.87 | 17.37 | -8.05 | 1.46 | 1.65 | 74.21 | 7.18 | 35.60 | 32.24 |
| 2020 (7) | 0.54 | 2.9 | 7.91 | 37.33 | 30.62 | -4.79 | 18.89 | -19.2 | 1.44 | 21.95 | 69.24 | -19.11 | 26.92 | -25.2 |
| 2019 (6) | 0.52 | 13.52 | 5.76 | -2.7 | 32.16 | 4.89 | 23.38 | -49.61 | 1.18 | -45.03 | 85.60 | -25.47 | 35.99 | -33.14 |
| 2018 (5) | 0.46 | 2.37 | 5.92 | -13.45 | 30.66 | 7.5 | 46.40 | 22.91 | 2.15 | 12.85 | 114.85 | -0.67 | 53.83 | 10.65 |
| 2017 (4) | 0.45 | -1.53 | 6.84 | -9.88 | 28.52 | 5.98 | 37.75 | -7.75 | 1.90 | 12.08 | 115.62 | -4.14 | 48.65 | -7.95 |
| 2016 (3) | 0.46 | 1.24 | 7.59 | 4.12 | 26.91 | 5.9 | 40.92 | -89.55 | 1.70 | 20.29 | 120.61 | 11.6 | 52.85 | 31.08 |
| 2015 (2) | 0.45 | 35.33 | 7.29 | 0 | 25.41 | 5.88 | 391.64 | -63.72 | 1.41 | 0 | 108.07 | -26.62 | 40.32 | -34.85 |
| 2014 (1) | 0.33 | 4.3 | 0 | 0 | 24.0 | 8.01 | 1079.43 | -43.23 | 0.00 | 0 | 147.28 | -3.3 | 61.89 | -4.62 |
| 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) | 0.58 | 0.05 | -0.98 | 14.75 | 6.19 | 2.57 | 13.68 | -4.54 | 187.39 | 3.41 | 17.76 | -70.63 | 164.37 | -0.35 | 4.95 | 137.82 | -0.66 | 5.8 |
| 23Q3 (19) | 0.58 | -0.88 | -1.47 | 13.89 | 15.85 | -1.0 | 14.33 | 4.52 | -22.58 | 2.90 | -32.65 | -32.21 | 164.95 | 3.54 | 7.13 | 138.74 | 3.51 | 8.94 |
| 23Q2 (18) | 0.59 | 4.17 | 5.68 | 11.99 | -5.52 | 55.92 | 13.71 | -19.16 | 810.36 | 4.30 | 39.94 | -33.13 | 159.31 | -4.34 | 1.36 | 134.04 | -3.84 | 7.4 |
| 23Q1 (17) | 0.57 | -4.15 | 7.32 | 12.69 | -11.75 | 73.36 | 16.96 | 256.3 | 3.29 | 3.08 | -73.54 | -52.21 | 166.54 | 6.33 | 123.09 | 139.39 | 7.0 | 267.01 |
| 22Q4 (16) | 0.59 | -0.44 | 9.86 | 14.38 | 2.49 | 65.1 | 4.76 | -74.28 | -82.56 | 11.62 | 171.83 | 226.27 | 156.62 | 1.72 | 111.05 | 130.27 | 2.29 | 265.93 |
| 22Q3 (15) | 0.59 | 6.31 | 6.83 | 14.03 | 82.44 | 24.71 | 18.51 | 1059.07 | 16.12 | 4.28 | -33.57 | -25.71 | 153.97 | -2.04 | 120.87 | 127.35 | 2.04 | 283.47 |
| 22Q2 (14) | 0.56 | 5.78 | 6.0 | 7.69 | 5.05 | -11.41 | -1.93 | -111.75 | -133.33 | 6.44 | 0.0 | -69.49 | 157.18 | 110.56 | 100.0 | 124.80 | 228.59 | 246.28 |
| 22Q1 (13) | 0.53 | -1.88 | -1.29 | 7.32 | -15.96 | -3.81 | 16.42 | -39.85 | -13.67 | 6.44 | 80.68 | 14.74 | 74.65 | 0.59 | 3.24 | 37.98 | 6.69 | 26.05 |
| 21Q4 (12) | 0.54 | -3.19 | -0.46 | 8.71 | -22.58 | 10.11 | 27.30 | 71.27 | 12.02 | 3.56 | -38.11 | -11.53 | 74.21 | 6.46 | 7.18 | 35.60 | 7.2 | 32.24 |
| 21Q3 (11) | 0.56 | 5.49 | -1.63 | 11.25 | 29.61 | 22.82 | 15.94 | 175.3 | -37.47 | 5.76 | -72.72 | 41.89 | 69.71 | -11.3 | 3.44 | 33.21 | -7.85 | 16.85 |
| 21Q2 (10) | 0.53 | -1.5 | -8.04 | 8.68 | 14.06 | 22.08 | 5.79 | -69.56 | -44.91 | 21.10 | 276.09 | 85.17 | 78.59 | 8.68 | 24.92 | 36.04 | 19.62 | 42.11 |
| 21Q1 (9) | 0.53 | -1.06 | 2.49 | 7.61 | -3.79 | 42.78 | 19.02 | -21.95 | 32.27 | 5.61 | 39.31 | -28.6 | 72.31 | 4.43 | -1.91 | 30.13 | 11.92 | 31.29 |
| 20Q4 (8) | 0.54 | -4.32 | 2.9 | 7.91 | -13.65 | 37.33 | 24.37 | -4.39 | -4.28 | 4.03 | -0.74 | 18.03 | 69.24 | 2.75 | -19.11 | 26.92 | -5.28 | -25.2 |
| 20Q3 (7) | 0.56 | -1.38 | 3.58 | 9.16 | 28.83 | 48.46 | 25.49 | 142.53 | 11.41 | 4.06 | -64.39 | -14.21 | 67.39 | 7.12 | -21.5 | 28.42 | 12.07 | -27.3 |
| 20Q2 (6) | 0.57 | 9.78 | 2.75 | 7.11 | 33.4 | 42.2 | 10.51 | -26.91 | -54.02 | 11.39 | 45.02 | 92.8 | 62.91 | -14.66 | -23.31 | 25.36 | 10.5 | -33.99 |
| 20Q1 (5) | 0.52 | -0.67 | -1.81 | 5.33 | -7.47 | -8.58 | 14.38 | -43.52 | -34.46 | 7.86 | 130.27 | 8.27 | 73.72 | -13.88 | -21.92 | 22.95 | -36.23 | -52.89 |
| 19Q4 (4) | 0.52 | -3.69 | 0.0 | 5.76 | -6.65 | 0.0 | 25.46 | 11.28 | 0.0 | 3.41 | -27.85 | 0.0 | 85.60 | -0.29 | 0.0 | 35.99 | -7.93 | 0.0 |
| 19Q3 (3) | 0.55 | -2.17 | 0.0 | 6.17 | 23.4 | 0.0 | 22.88 | 0.09 | 0.0 | 4.73 | -19.98 | 0.0 | 85.85 | 4.66 | 0.0 | 39.09 | 1.74 | 0.0 |
| 19Q2 (2) | 0.56 | 4.92 | 0.0 | 5.0 | -14.24 | 0.0 | 22.86 | 4.19 | 0.0 | 5.91 | -18.56 | 0.0 | 82.03 | -13.11 | 0.0 | 38.42 | -21.14 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 21.94 | 0.0 | 0.0 | 7.26 | 0.0 | 0.0 | 94.41 | 0.0 | 0.0 | 48.72 | 0.0 | 0.0 |
