- 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) | 0.28 | -12.99 | 12.9 | 97.55 | 67.9 | 7.42 | 44.46 | -45.56 | 0.22 | -6.88 | 238.13 | 46.42 | 214.71 | 60.64 |
| 2022 (9) | 0.32 | -9.86 | 6.53 | 11.24 | 63.21 | 12.98 | 81.67 | -74.86 | 0.24 | 108.2 | 162.64 | 38.51 | 133.66 | 45.63 |
| 2021 (8) | 0.36 | 25.8 | 5.87 | 53.26 | 55.95 | 40.65 | 324.83 | 51.47 | 0.11 | 441.93 | 117.42 | -30.26 | 91.78 | -34.1 |
| 2020 (7) | 0.28 | 19.96 | 3.83 | 196.9 | 39.78 | 18.57 | 214.45 | 715.09 | 0.02 | 0 | 168.37 | 0.7 | 139.27 | 19.55 |
| 2019 (6) | 0.24 | -54.16 | 1.29 | -83.05 | 33.55 | 7.09 | 26.31 | -66.11 | 0.00 | 0 | 167.20 | 76.3 | 116.50 | 173.22 |
| 2018 (5) | 0.52 | 4.1 | 7.61 | 284.34 | 31.33 | 43.58 | 77.64 | -39.25 | 0.90 | 494.17 | 94.84 | 7.76 | 42.64 | -28.87 |
| 2017 (4) | 0.50 | 36.08 | 1.98 | 13.14 | 21.82 | 31.53 | 127.80 | 83.73 | 0.15 | -75.31 | 88.01 | -54.17 | 59.95 | -55.57 |
| 2016 (3) | 0.36 | -7.59 | 1.75 | -35.66 | 16.59 | 26.83 | 69.56 | 101.92 | 0.61 | -55.37 | 192.02 | 33.55 | 134.92 | 80.79 |
| 2015 (2) | 0.39 | -5.54 | 2.72 | 1.49 | 13.08 | 42.02 | 34.45 | 105.18 | 1.38 | -44.4 | 143.78 | -6.79 | 74.63 | -29.45 |
| 2014 (1) | 0.42 | -11.42 | 2.68 | 5.1 | 9.21 | 56.37 | 16.79 | 29.75 | 2.48 | 0 | 154.25 | 2.73 | 105.79 | 29.47 |
| 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) | 0.28 | 15.19 | -12.99 | 12.9 | 75.99 | 97.55 | 50.01 | 28.2 | -13.69 | 0.64 | -1.89 | -27.0 | 238.13 | -13.72 | 46.42 | 214.71 | -10.99 | 60.64 |
| 23Q3 (19) | 0.24 | -28.82 | -27.09 | 7.33 | -19.01 | 0.55 | 39.01 | -1.98 | -41.43 | 0.65 | -6.61 | -26.45 | 276.01 | 77.94 | 93.57 | 241.22 | 85.38 | 123.66 |
| 23Q2 (18) | 0.34 | -10.88 | -17.6 | 9.05 | 11.73 | -1.42 | 39.80 | -19.51 | -55.38 | 0.69 | -8.37 | -34.97 | 155.11 | 16.15 | 35.18 | 130.12 | 17.69 | 45.65 |
| 23Q1 (17) | 0.38 | 19.09 | -5.59 | 8.1 | 24.04 | 0.37 | 49.45 | -14.65 | -80.33 | 0.76 | -13.06 | 89.35 | 133.54 | -17.89 | 25.5 | 110.56 | -17.28 | 31.53 |
| 22Q4 (16) | 0.32 | -3.48 | -9.86 | 6.53 | -10.43 | 11.24 | 57.94 | -13.0 | -80.61 | 0.87 | -1.15 | 125.14 | 162.64 | 14.06 | 38.51 | 133.66 | 23.93 | 45.63 |
| 22Q3 (15) | 0.33 | -19.55 | -12.47 | 7.29 | -20.59 | 36.77 | 66.60 | -25.33 | -81.47 | 0.88 | -17.43 | 130.53 | 142.59 | 24.27 | 34.96 | 107.85 | 20.72 | 29.21 |
| 22Q2 (14) | 0.41 | 2.09 | 8.4 | 9.18 | 13.75 | 171.6 | 89.19 | -64.52 | -72.92 | 1.07 | 166.81 | 483.04 | 114.74 | 7.83 | 1.24 | 89.34 | 6.28 | -2.94 |
| 22Q1 (13) | 0.41 | 13.7 | 24.98 | 8.07 | 37.48 | 151.4 | 251.40 | -15.86 | -20.39 | 0.40 | 3.38 | 500.0 | 106.41 | -9.38 | -25.89 | 84.06 | -8.41 | -29.19 |
| 21Q4 (12) | 0.36 | -6.28 | 25.8 | 5.87 | 10.13 | 53.26 | 298.79 | -16.88 | -18.61 | 0.39 | 1.22 | 624.83 | 117.42 | 11.14 | -30.26 | 91.78 | 9.96 | -34.1 |
| 21Q3 (11) | 0.38 | -0.37 | 41.51 | 5.33 | 57.69 | 100.38 | 359.45 | 9.13 | 26.13 | 0.38 | 108.83 | 1452.02 | 105.65 | -6.78 | -40.79 | 83.47 | -9.32 | -38.67 |
| 21Q2 (10) | 0.38 | 17.71 | 47.34 | 3.38 | 5.3 | 81.72 | 329.37 | 4.3 | 90.51 | 0.18 | 174.58 | 412.54 | 113.33 | -21.07 | -34.86 | 92.05 | -22.46 | -29.43 |
| 21Q1 (9) | 0.32 | 14.45 | 29.67 | 3.21 | -16.19 | 186.61 | 315.79 | -13.98 | 257.96 | 0.07 | 24.89 | 21.33 | 143.59 | -14.72 | -12.56 | 118.72 | -14.76 | 2.89 |
| 20Q4 (8) | 0.28 | 5.43 | 19.96 | 3.83 | 43.98 | 196.9 | 367.13 | 28.82 | 420.97 | 0.05 | 116.73 | 0 | 168.37 | -5.63 | 0.7 | 139.27 | 2.32 | 19.55 |
| 20Q3 (7) | 0.27 | 3.74 | -49.08 | 2.66 | 43.01 | -84.07 | 284.99 | 64.84 | 1149.41 | 0.02 | -31.03 | -99.76 | 178.42 | 2.55 | 61.16 | 136.11 | 4.35 | 115.74 |
| 20Q2 (6) | 0.26 | 3.59 | -54.96 | 1.86 | 66.07 | -87.79 | 172.89 | 95.98 | 816.7 | 0.04 | -35.0 | -99.42 | 173.98 | 5.94 | 100.9 | 130.43 | 13.04 | 258.82 |
| 20Q1 (5) | 0.25 | 5.88 | -58.65 | 1.12 | -13.18 | -93.91 | 88.22 | 25.19 | 342.87 | 0.05 | 0 | -99.57 | 164.22 | -1.78 | 77.69 | 115.38 | -0.96 | 155.38 |
| 19Q4 (4) | 0.24 | -55.25 | 0.0 | 1.29 | -92.28 | 0.0 | 70.47 | 208.94 | 0.0 | 0.00 | -100.0 | 0.0 | 167.20 | 51.03 | 0.0 | 116.50 | 84.66 | 0.0 |
| 19Q3 (3) | 0.53 | -8.23 | 0.0 | 16.7 | 9.65 | 0.0 | 22.81 | 20.94 | 0.0 | 10.21 | 66.85 | 0.0 | 110.71 | 27.84 | 0.0 | 63.09 | 73.56 | 0.0 |
| 19Q2 (2) | 0.58 | -4.9 | 0.0 | 15.23 | -17.18 | 0.0 | 18.86 | -5.32 | 0.0 | 6.12 | -51.8 | 0.0 | 86.60 | -6.3 | 0.0 | 36.35 | -19.54 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 18.39 | 0.0 | 0.0 | 19.92 | 0.0 | 0.0 | 12.70 | 0.0 | 0.0 | 92.42 | 0.0 | 0.0 | 45.18 | 0.0 | 0.0 |
