- 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) | 0.39 | 5.36 | 16.81 | 46.17 | 81.47 | 9.52 | 61.66 | -41.65 | 1.15 | 34.57 | 222.32 | -3.07 | 127.09 | 0.79 |
| 2022 (9) | 0.37 | -4.86 | 11.5 | -8.37 | 74.39 | 14.29 | 105.67 | -14.01 | 0.86 | -47.67 | 229.37 | 7.21 | 126.09 | 17.62 |
| 2021 (8) | 0.39 | 4.26 | 12.55 | 39.44 | 65.09 | 9.84 | 122.89 | 132.79 | 1.64 | 52.84 | 213.94 | 1.14 | 107.20 | 1.42 |
| 2020 (7) | 0.37 | -20.19 | 9.0 | 40.19 | 59.26 | 7.45 | 52.79 | 158.39 | 1.07 | 222.52 | 211.53 | 16.24 | 105.70 | 14.83 |
| 2019 (6) | 0.46 | -6.6 | 6.42 | -30.74 | 55.15 | 2.4 | 20.43 | 14.01 | 0.33 | 184.99 | 181.98 | 13.86 | 92.05 | 27.28 |
| 2018 (5) | 0.50 | -2.28 | 9.27 | -54.04 | 53.86 | 21.09 | 17.92 | 40.88 | 0.12 | -97.19 | 159.83 | 28.41 | 72.32 | 45.72 |
| 2017 (4) | 0.51 | 11.85 | 20.17 | 56.11 | 44.48 | -10.36 | 12.72 | -63.06 | 4.14 | 701.71 | 124.47 | 1.07 | 49.63 | -7.34 |
| 2016 (3) | 0.46 | 0.78 | 12.92 | -7.38 | 49.62 | 23.65 | 34.43 | 23.67 | 0.52 | -39.01 | 123.15 | 6.25 | 53.56 | 5.98 |
| 2015 (2) | 0.45 | 9.06 | 13.95 | 1864.79 | 40.13 | -3.44 | 27.84 | -85.04 | 0.85 | 656.87 | 115.91 | -36.42 | 50.54 | -42.5 |
| 2014 (1) | 0.41 | 18.83 | 0.71 | -12.35 | 41.56 | 36.89 | 186.11 | -57.36 | 0.11 | 0 | 182.30 | -0.07 | 87.89 | 12.74 |
| 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) | 0.39 | 1.1 | 5.36 | 16.81 | -3.17 | 46.17 | 56.37 | -11.38 | -37.67 | 5.49 | 45.0 | 27.45 | 222.32 | -5.45 | -3.07 | 127.09 | -0.51 | 0.79 |
| 23Q3 (19) | 0.38 | -6.85 | 4.93 | 17.36 | 15.35 | 51.75 | 63.61 | 5.81 | -40.46 | 3.79 | 36.24 | 29.26 | 235.13 | 35.44 | 1.04 | 127.74 | 38.4 | 5.7 |
| 23Q2 (18) | 0.41 | 20.08 | 3.99 | 15.05 | 33.54 | 30.42 | 60.12 | -10.24 | -43.3 | 2.78 | -21.81 | -23.08 | 173.61 | -30.58 | -17.67 | 92.30 | -32.88 | -15.56 |
| 23Q1 (17) | 0.34 | -6.83 | -6.03 | 11.27 | -2.0 | -2.34 | 66.98 | -25.94 | -43.41 | 3.56 | -17.49 | -2.2 | 250.09 | 9.03 | 6.99 | 137.51 | 9.06 | 18.3 |
| 22Q4 (16) | 0.37 | 0.68 | -4.86 | 11.5 | 0.52 | -8.37 | 90.44 | -15.34 | -26.15 | 4.31 | 47.06 | -16.05 | 229.37 | -1.44 | 7.21 | 126.09 | 4.34 | 17.62 |
| 22Q3 (15) | 0.37 | -7.68 | -5.85 | 11.44 | -0.87 | -10.97 | 106.83 | 0.75 | 11.92 | 2.93 | -18.93 | -32.87 | 232.72 | 10.36 | 23.36 | 120.85 | 10.56 | 34.79 |
| 22Q2 (14) | 0.40 | 8.5 | 2.41 | 11.54 | 0.0 | 37.22 | 106.04 | -10.41 | -40.84 | 3.62 | -0.59 | -25.69 | 210.87 | -9.78 | 6.86 | 109.31 | -5.96 | 15.17 |
| 22Q1 (13) | 0.36 | -5.67 | 4.77 | 11.54 | -8.05 | 30.99 | 118.36 | -3.35 | -4.08 | 3.64 | -29.18 | -34.3 | 233.74 | 9.25 | 2.51 | 116.24 | 8.43 | 4.8 |
| 21Q4 (12) | 0.39 | -0.36 | 4.26 | 12.55 | -2.33 | 39.44 | 122.46 | 28.3 | 162.36 | 5.14 | 17.6 | -13.96 | 213.94 | 13.41 | 1.14 | 107.20 | 19.56 | 1.42 |
| 21Q3 (11) | 0.39 | 0.41 | 12.34 | 12.85 | 52.79 | 55.01 | 95.45 | -46.74 | 62.41 | 4.37 | -10.25 | 53.44 | 188.65 | -4.4 | -16.84 | 89.66 | -5.53 | -16.63 |
| 21Q2 (10) | 0.39 | 11.01 | -15.23 | 8.41 | -4.54 | 18.62 | 179.23 | 45.25 | 324.92 | 4.87 | -12.1 | 249.61 | 197.33 | -13.46 | 0.83 | 94.91 | -14.43 | -2.02 |
| 21Q1 (9) | 0.35 | -6.12 | -21.25 | 8.81 | -2.11 | 22.19 | 123.39 | 162.83 | 336.47 | 5.54 | -7.25 | 252.75 | 228.01 | 7.79 | 12.07 | 110.92 | 4.94 | 10.51 |
| 20Q4 (8) | 0.37 | 7.36 | -20.19 | 9.0 | 8.56 | 40.19 | -196.38 | -434.15 | -771.84 | 5.97 | 109.71 | 522.1 | 211.53 | -6.76 | 16.24 | 105.70 | -1.72 | 14.83 |
| 20Q3 (7) | 0.35 | -24.23 | -23.89 | 8.29 | 16.93 | 17.76 | 58.77 | 39.33 | 113.01 | 2.85 | 104.48 | 0 | 226.86 | 15.92 | 26.24 | 107.55 | 11.03 | 32.57 |
| 20Q2 (6) | 0.46 | 3.12 | -4.33 | 7.09 | -1.66 | 0.0 | 42.18 | 49.2 | 342.6 | 1.39 | -11.31 | 150.54 | 195.71 | -3.81 | 14.77 | 96.87 | -3.49 | 28.59 |
| 20Q1 (5) | 0.44 | -4.87 | -5.96 | 7.21 | 12.31 | -21.2 | 28.27 | -3.28 | 69.79 | 1.57 | 63.58 | 351.22 | 203.46 | 11.8 | 17.85 | 100.37 | 9.04 | 35.03 |
| 19Q4 (4) | 0.46 | 2.38 | 0.0 | 6.42 | -8.81 | 0.0 | 29.23 | 5.94 | 0.0 | 0.96 | 0 | 0.0 | 181.98 | 1.26 | 0.0 | 92.05 | 13.46 | 0.0 |
| 19Q3 (3) | 0.45 | -4.74 | 0.0 | 7.04 | -0.71 | 0.0 | 27.59 | 189.51 | 0.0 | 0.00 | -100.0 | 0.0 | 179.71 | 5.38 | 0.0 | 81.13 | 7.7 | 0.0 |
| 19Q2 (2) | 0.48 | 1.36 | 0.0 | 7.09 | -22.51 | 0.0 | 9.53 | -42.76 | 0.0 | 0.56 | 59.72 | 0.0 | 170.53 | -1.22 | 0.0 | 75.33 | 1.35 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 9.15 | 0.0 | 0.0 | 16.65 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 172.64 | 0.0 | 0.0 | 74.33 | 0.0 | 0.0 |
