- 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) | 0.35 | -7.82 | 14.54 | 36.78 | 36.76 | -4.37 | 13.88 | -22.63 | 0.00 | 0 | 153.87 | -12.2 | 102.72 | -2.09 |
| 2022 (9) | 0.38 | -2.09 | 10.63 | -10.45 | 38.44 | -8.21 | 17.94 | 9.32 | 0.00 | 0 | 175.26 | -14.8 | 104.91 | -23.68 |
| 2021 (8) | 0.39 | -9.18 | 11.87 | -12.01 | 41.88 | 28.27 | 16.41 | 75.88 | 0.58 | -52.72 | 205.70 | 24.15 | 137.46 | 20.88 |
| 2020 (7) | 0.43 | -3.63 | 13.49 | -0.52 | 32.65 | 11.93 | 9.33 | 106.42 | 1.23 | -64.88 | 165.69 | 0.53 | 113.72 | 4.31 |
| 2019 (6) | 0.44 | -3.4 | 13.56 | -22.38 | 29.17 | -17.51 | 4.52 | -75.47 | 3.50 | 116.43 | 164.81 | 10.06 | 109.02 | 16.96 |
| 2018 (5) | 0.46 | 31.54 | 17.47 | 73.49 | 35.36 | 24.59 | 18.43 | -13.68 | 1.62 | 141.13 | 149.74 | -14.77 | 93.21 | -22.98 |
| 2017 (4) | 0.35 | -10.75 | 10.07 | -10.33 | 28.38 | 24.91 | 21.35 | 275.88 | 0.67 | -87.91 | 175.68 | -5.53 | 121.02 | 12.32 |
| 2016 (3) | 0.39 | -1.14 | 11.23 | -5.31 | 22.72 | 17.17 | 5.68 | 82.64 | 5.55 | -13.68 | 185.96 | 29.12 | 107.75 | 10.28 |
| 2015 (2) | 0.40 | -19.34 | 11.86 | -16.54 | 19.39 | 3.36 | 3.11 | -2.2 | 6.43 | -51.07 | 144.02 | 11.03 | 97.71 | 34.36 |
| 2014 (1) | 0.49 | 5.76 | 14.21 | 19.11 | 18.76 | 10.03 | 3.18 | 160.66 | 13.13 | 0 | 129.71 | 4.8 | 72.72 | -0.95 |
| 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) | 0.35 | -3.39 | -7.82 | 14.54 | -3.84 | 36.78 | 12.64 | -14.25 | 28.06 | 0.00 | 0 | 0 | 153.87 | 11.52 | -12.2 | 102.72 | 14.22 | -2.09 |
| 23Q3 (19) | 0.36 | -7.55 | -5.53 | 15.12 | 13.68 | 40.26 | 14.74 | -14.05 | -25.97 | 0.00 | 0 | -100.0 | 137.98 | 7.55 | -17.86 | 89.93 | 6.62 | -6.9 |
| 23Q2 (18) | 0.39 | 8.23 | -1.51 | 13.3 | -7.32 | 37.11 | 17.15 | 54.09 | -22.57 | 0.00 | 0 | -100.0 | 128.29 | -6.58 | -26.43 | 84.35 | -3.67 | -14.56 |
| 23Q1 (17) | 0.36 | -4.63 | -4.18 | 14.35 | 35.0 | 23.81 | 11.13 | 12.77 | -42.92 | 0.00 | 0 | -100.0 | 137.32 | -21.65 | -35.0 | 87.56 | -16.54 | -36.87 |
| 22Q4 (16) | 0.38 | -0.99 | -2.09 | 10.63 | -1.39 | -10.45 | 9.87 | -50.43 | -33.71 | 0.00 | -100.0 | -100.0 | 175.26 | 4.33 | -14.8 | 104.91 | 8.6 | -23.68 |
| 22Q3 (15) | 0.38 | -3.62 | -5.77 | 10.78 | 11.13 | 1.41 | 19.91 | -10.11 | 7.97 | 0.13 | -86.36 | -94.21 | 167.98 | -3.67 | -14.57 | 96.60 | -2.16 | -31.62 |
| 22Q2 (14) | 0.40 | 5.29 | 2.68 | 9.7 | -16.31 | -33.42 | 22.15 | 13.59 | 35.23 | 0.98 | -47.47 | -59.61 | 174.38 | -17.46 | 8.45 | 98.73 | -28.82 | -9.15 |
| 22Q1 (13) | 0.38 | -2.55 | -2.68 | 11.59 | -2.36 | -10.43 | 19.50 | 30.96 | 21.72 | 1.86 | -22.4 | -36.67 | 211.27 | 2.71 | 24.31 | 138.70 | 0.9 | 21.05 |
| 21Q4 (12) | 0.39 | -4.72 | -9.18 | 11.87 | 11.67 | -12.01 | 14.89 | -19.25 | 30.27 | 2.40 | 4.21 | -41.11 | 205.70 | 4.61 | 24.15 | 137.46 | -2.7 | 20.88 |
| 21Q3 (11) | 0.41 | 5.03 | -11.46 | 10.63 | -27.04 | -29.83 | 18.44 | 12.58 | 71.22 | 2.30 | -4.9 | -49.6 | 196.63 | 22.28 | 26.0 | 141.27 | 30.0 | 32.6 |
| 21Q2 (10) | 0.39 | -0.21 | -15.57 | 14.57 | 12.6 | 4.9 | 16.38 | 2.25 | 74.26 | 2.42 | -17.64 | -57.52 | 160.80 | -5.38 | -0.15 | 108.67 | -5.16 | 2.64 |
| 21Q1 (9) | 0.39 | -9.06 | -10.75 | 12.94 | -4.08 | -3.29 | 16.02 | 40.16 | 172.45 | 2.94 | -27.84 | -70.54 | 169.95 | 2.57 | -0.98 | 114.58 | 0.76 | 6.04 |
| 20Q4 (8) | 0.43 | -7.11 | -3.63 | 13.49 | -10.96 | -0.52 | 11.43 | 6.13 | 134.22 | 4.07 | -10.82 | -64.71 | 165.69 | 6.17 | 0.53 | 113.72 | 6.74 | 4.31 |
| 20Q3 (7) | 0.46 | 0.15 | 2.79 | 15.15 | 9.07 | 9.78 | 10.77 | 14.57 | 239.75 | 4.57 | -19.85 | -86.37 | 156.06 | -3.09 | -4.25 | 106.54 | 0.63 | 4.05 |
| 20Q2 (6) | 0.46 | 5.49 | -3.53 | 13.89 | 3.81 | 20.47 | 9.40 | 59.86 | 189.23 | 5.70 | -42.89 | -80.24 | 161.04 | -6.17 | 8.08 | 105.87 | -2.02 | 12.1 |
| 20Q1 (5) | 0.44 | -1.81 | 0.3 | 13.38 | -1.33 | -8.1 | 5.88 | 20.49 | -12.37 | 9.98 | -13.56 | 12.23 | 171.63 | 4.14 | -6.12 | 108.05 | -0.89 | -0.95 |
| 19Q4 (4) | 0.44 | -0.92 | 0.0 | 13.56 | -1.74 | 0.0 | 4.88 | 53.94 | 0.0 | 11.54 | -65.55 | 0.0 | 164.81 | 1.12 | 0.0 | 109.02 | 6.48 | 0.0 |
| 19Q3 (3) | 0.45 | -6.01 | 0.0 | 13.8 | 19.69 | 0.0 | 3.17 | -2.46 | 0.0 | 33.50 | 16.22 | 0.0 | 162.99 | 9.39 | 0.0 | 102.39 | 8.42 | 0.0 |
| 19Q2 (2) | 0.48 | 9.68 | 0.0 | 11.53 | -20.81 | 0.0 | 3.25 | -51.56 | 0.0 | 28.82 | 224.26 | 0.0 | 149.00 | -18.49 | 0.0 | 94.44 | -13.43 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 14.56 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 8.89 | 0.0 | 0.0 | 182.81 | 0.0 | 0.0 | 109.09 | 0.0 | 0.0 |
