- 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) | 0.55 | -7.32 | 25.71 | -8.54 | 15.02 | -54.05 | 3.53 | -38.29 | 11.27 | 44.79 | 117.58 | -31.1 | 70.56 | -46.02 |
| 2022 (9) | 0.60 | 3.42 | 28.11 | 16.11 | 32.69 | 111.86 | 5.72 | 45.55 | 7.79 | -28.83 | 170.66 | 27.95 | 130.71 | 36.71 |
| 2021 (8) | 0.58 | 5.48 | 24.21 | 33.9 | 15.43 | -26.0 | 3.93 | -45.79 | 10.94 | 131.27 | 133.38 | -13.41 | 95.61 | -14.03 |
| 2020 (7) | 0.55 | -5.13 | 18.08 | 6.04 | 20.85 | 33.14 | 7.25 | 20.43 | 4.73 | -23.07 | 154.03 | -19.86 | 111.21 | -9.29 |
| 2019 (6) | 0.58 | 1.76 | 17.05 | -8.14 | 15.66 | -12.76 | 6.02 | -2.59 | 6.15 | 3.46 | 192.19 | 37.32 | 122.60 | 21.47 |
| 2018 (5) | 0.57 | -15.06 | 18.56 | -12.54 | 17.95 | 41.01 | 6.18 | 118.37 | 5.94 | -61.35 | 139.96 | 109.93 | 100.93 | 129.33 |
| 2017 (4) | 0.67 | 1.76 | 21.22 | 20.02 | 12.73 | 41.76 | 2.83 | 0 | 15.37 | 25.91 | 66.67 | -29.0 | 44.01 | -6.98 |
| 2016 (3) | 0.66 | 12.7 | 17.68 | 31.94 | 8.98 | -31.19 | -0.30 | 0 | 12.21 | 0.0 | 93.90 | -24.35 | 47.31 | -45.84 |
| 2015 (2) | 0.58 | 10.85 | 13.4 | 61.06 | 13.05 | 3.24 | 5.00 | -43.44 | 12.21 | 106.88 | 124.13 | -29.92 | 87.35 | -28.58 |
| 2014 (1) | 0.53 | -2.08 | 8.32 | 28.79 | 12.64 | 59.6 | 8.84 | -26.94 | 5.90 | 0 | 177.13 | -20.31 | 122.31 | -22.6 |
| 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) | 0.55 | 2.0 | -7.32 | 25.71 | -0.31 | -8.54 | -6.27 | -218.3 | -192.61 | 38.00 | 0.0 | 79.02 | 117.58 | -19.2 | -31.1 | 70.56 | -23.56 | -46.02 |
| 23Q3 (19) | 0.54 | -5.57 | -10.2 | 25.79 | -8.25 | -5.32 | 5.30 | -40.65 | -35.37 | 38.00 | 96.41 | 112.08 | 145.52 | -4.16 | -21.41 | 92.31 | -16.94 | -34.47 |
| 23Q2 (18) | 0.58 | -3.55 | 1.86 | 28.11 | 0.43 | 24.6 | 8.93 | 59.46 | 147.37 | 19.35 | -38.21 | -68.87 | 151.83 | 7.54 | 13.82 | 111.14 | 9.5 | 34.0 |
| 23Q1 (17) | 0.60 | -0.23 | 4.72 | 27.99 | -0.43 | 11.74 | 5.60 | -17.28 | 84.82 | 31.31 | 47.51 | -56.57 | 141.18 | -17.27 | 15.02 | 101.50 | -22.35 | 8.31 |
| 22Q4 (16) | 0.60 | -1.17 | 3.42 | 28.11 | 3.19 | 16.11 | 6.77 | -17.44 | 129.49 | 21.23 | 18.47 | -48.55 | 170.66 | -7.83 | 27.95 | 130.71 | -7.21 | 36.71 |
| 22Q3 (15) | 0.61 | 7.11 | 4.72 | 27.24 | 20.74 | 19.32 | 8.20 | 127.15 | 60.16 | 17.92 | -71.17 | -42.16 | 185.16 | 38.81 | 21.97 | 140.86 | 69.83 | 46.76 |
| 22Q2 (14) | 0.57 | -0.84 | 3.7 | 22.56 | -9.94 | 7.84 | 3.61 | 19.14 | -32.14 | 62.15 | -13.8 | 87.36 | 133.39 | 8.68 | 19.87 | 82.94 | -11.49 | 24.89 |
| 22Q1 (13) | 0.57 | -1.47 | 13.92 | 25.05 | 3.47 | 34.17 | 3.03 | 2.71 | 33.48 | 72.10 | 74.75 | -39.52 | 122.74 | -7.98 | 4.5 | 93.71 | -1.99 | 44.17 |
| 21Q4 (12) | 0.58 | 0.07 | 5.48 | 24.21 | 6.04 | 33.9 | 2.95 | -42.38 | -39.05 | 41.26 | 33.18 | 22.71 | 133.38 | -12.14 | -13.41 | 95.61 | -0.39 | -14.03 |
| 21Q3 (11) | 0.58 | 6.07 | 2.06 | 22.83 | 9.13 | 11.8 | 5.12 | -3.76 | -61.76 | 30.98 | -6.61 | 212.37 | 151.81 | 36.42 | 8.67 | 95.98 | 44.53 | -11.57 |
| 21Q2 (10) | 0.55 | 8.93 | -12.65 | 20.92 | 12.05 | 7.72 | 5.32 | 134.36 | -35.2 | 33.17 | -72.17 | 113.02 | 111.28 | -5.25 | -11.52 | 66.41 | 2.17 | -12.09 |
| 21Q1 (9) | 0.50 | -8.76 | -15.21 | 18.67 | 3.26 | 6.87 | 2.27 | -53.1 | -8.47 | 119.20 | 254.53 | 52.94 | 117.45 | -23.75 | -26.93 | 65.00 | -41.55 | -20.38 |
| 20Q4 (8) | 0.55 | -3.18 | -5.13 | 18.08 | -11.46 | 6.04 | 4.84 | -63.85 | -9.87 | 33.62 | 239.02 | 28.21 | 154.03 | 10.26 | -19.86 | 111.21 | 2.46 | -9.29 |
| 20Q3 (7) | 0.57 | -9.22 | 0.98 | 20.42 | 5.15 | 24.59 | 13.39 | 63.09 | 139.96 | 9.92 | -36.31 | -66.21 | 139.70 | 11.08 | -11.68 | 108.54 | 43.69 | 29.51 |
| 20Q2 (6) | 0.62 | 5.74 | 7.88 | 19.42 | 11.16 | 16.64 | 8.21 | 231.05 | 22.72 | 15.57 | -80.02 | -39.28 | 125.77 | -21.75 | -25.34 | 75.54 | -7.47 | -38.74 |
| 20Q1 (5) | 0.59 | 2.07 | 3.2 | 17.47 | 2.46 | 6.52 | 2.48 | -53.82 | -61.31 | 77.94 | 197.19 | 233.36 | 160.73 | -16.37 | 4.3 | 81.64 | -33.41 | -29.83 |
| 19Q4 (4) | 0.58 | 3.06 | 0.0 | 17.05 | 4.03 | 0.0 | 5.37 | -3.76 | 0.0 | 26.22 | -10.64 | 0.0 | 192.19 | 21.5 | 0.0 | 122.60 | 46.28 | 0.0 |
| 19Q3 (3) | 0.56 | -3.02 | 0.0 | 16.39 | -1.56 | 0.0 | 5.58 | -16.59 | 0.0 | 29.35 | 14.45 | 0.0 | 158.18 | -6.1 | 0.0 | 83.81 | -32.03 | 0.0 |
| 19Q2 (2) | 0.58 | 1.15 | 0.0 | 16.65 | 1.52 | 0.0 | 6.69 | 4.37 | 0.0 | 25.64 | 9.68 | 0.0 | 168.45 | 9.31 | 0.0 | 123.31 | 5.99 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 16.4 | 0.0 | 0.0 | 6.41 | 0.0 | 0.0 | 23.38 | 0.0 | 0.0 | 154.10 | 0.0 | 0.0 | 116.34 | 0.0 | 0.0 |
