- 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) | 0.54 | -4.45 | 8.31 | -4.59 | 24.13 | -2.19 | 27.02 | 10.02 | 1.32 | -40.32 | 193.13 | 3.1 | 96.47 | 4.9 |
| 2022 (9) | 0.56 | -1.09 | 8.71 | 31.57 | 24.67 | 40.09 | 24.56 | -10.14 | 2.21 | -43.14 | 187.33 | -4.89 | 91.96 | 3.27 |
| 2021 (8) | 0.57 | 20.65 | 6.62 | 34.55 | 17.61 | 35.88 | 27.33 | 119.69 | 3.89 | -34.98 | 196.97 | -26.96 | 89.05 | -17.55 |
| 2020 (7) | 0.47 | -17.3 | 4.92 | -17.73 | 12.96 | 4.1 | 12.44 | 69.71 | 5.99 | -46.79 | 269.66 | 42.2 | 108.00 | 25.57 |
| 2019 (6) | 0.57 | 12.31 | 5.98 | 30.57 | 12.45 | 24.0 | 7.33 | -57.58 | 11.25 | 155.23 | 189.63 | -23.57 | 86.01 | -35.71 |
| 2018 (5) | 0.51 | -6.99 | 4.58 | -7.47 | 10.04 | 8.07 | 17.28 | 5.88 | 4.41 | 8.62 | 248.12 | -1.55 | 133.79 | -3.8 |
| 2017 (4) | 0.55 | -18.09 | 4.95 | -29.99 | 9.29 | -13.42 | 16.32 | -58.29 | 4.06 | -32.14 | 252.02 | 37.9 | 139.07 | 33.49 |
| 2016 (3) | 0.67 | 44.37 | 7.07 | 3435.0 | 10.73 | -0.65 | 39.13 | -55.94 | 5.98 | 3628.32 | 182.76 | -0.98 | 104.18 | 17.58 |
| 2015 (2) | 0.46 | 6.37 | 0.2 | -39.39 | 10.8 | 42.86 | 88.81 | -66.35 | 0.16 | -12.59 | 184.57 | -9.98 | 88.60 | -9.67 |
| 2014 (1) | 0.43 | -8.06 | 0.33 | 32.0 | 7.56 | 0 | 263.93 | 0 | 0.18 | 0 | 205.04 | 4.38 | 98.08 | -12.95 |
| 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) | 0.54 | -3.09 | -4.45 | 8.31 | -1.19 | -4.59 | 22.22 | -38.86 | -3.14 | 5.97 | 58.08 | -28.39 | 193.13 | 3.46 | 3.1 | 96.47 | 11.64 | 4.9 |
| 23Q3 (19) | 0.55 | -3.52 | 4.08 | 8.41 | 10.95 | 17.62 | 36.34 | 33.65 | 48.39 | 3.78 | -37.04 | -49.52 | 186.68 | 5.83 | -9.22 | 86.41 | 15.86 | 21.52 |
| 23Q2 (18) | 0.57 | 0.03 | -10.8 | 7.58 | -3.68 | -18.84 | 27.19 | 25.3 | -5.69 | 6.00 | -18.67 | -27.46 | 176.39 | -1.58 | 11.43 | 74.58 | 0.23 | 23.27 |
| 23Q1 (17) | 0.57 | 2.15 | 2.56 | 7.87 | -9.64 | 20.52 | 21.70 | -5.41 | 0.7 | 7.38 | -11.54 | -52.5 | 179.22 | -4.33 | -10.0 | 74.41 | -19.08 | 9.25 |
| 22Q4 (16) | 0.56 | 5.56 | -1.09 | 8.71 | 21.82 | 31.57 | 22.94 | -6.33 | -19.68 | 8.34 | 11.42 | -34.08 | 187.33 | -8.91 | -4.89 | 91.96 | 29.32 | 3.27 |
| 22Q3 (15) | 0.53 | -17.31 | 2.78 | 7.15 | -23.45 | 17.02 | 24.49 | -15.05 | -11.59 | 7.48 | -9.51 | -38.83 | 205.65 | 29.91 | -0.83 | 71.11 | 17.54 | -2.71 |
| 22Q2 (14) | 0.64 | 15.01 | 18.94 | 9.34 | 43.03 | 61.31 | 28.83 | 33.78 | -26.72 | 8.27 | -46.74 | -18.26 | 158.30 | -20.5 | -18.99 | 60.50 | -11.17 | -22.1 |
| 22Q1 (13) | 0.56 | -1.48 | 15.6 | 6.53 | -1.36 | 35.48 | 21.55 | -24.54 | 54.59 | 15.53 | 22.78 | -49.9 | 199.13 | 1.1 | -19.16 | 68.11 | -23.51 | -26.54 |
| 21Q4 (12) | 0.57 | 9.69 | 20.65 | 6.62 | 8.35 | 34.55 | 28.56 | 3.1 | 19140.0 | 12.65 | 3.39 | 9.1 | 196.97 | -5.02 | -26.96 | 89.05 | 21.84 | -17.55 |
| 21Q3 (11) | 0.52 | -4.31 | -7.67 | 6.11 | 5.53 | -7.42 | 27.70 | -29.59 | 27.53 | 12.24 | 20.91 | 5.53 | 207.38 | 6.12 | 11.37 | 73.09 | -5.88 | 17.75 |
| 21Q2 (10) | 0.54 | 11.77 | -10.03 | 5.79 | 20.12 | -6.01 | 39.34 | 182.21 | 52.01 | 10.12 | -67.36 | 4.2 | 195.42 | -20.66 | 16.47 | 77.66 | -16.24 | 16.19 |
| 21Q1 (9) | 0.48 | 2.82 | -15.28 | 4.82 | -2.03 | -17.75 | 13.94 | 9393.33 | 513.65 | 31.00 | 167.37 | -17.33 | 246.32 | -8.66 | 31.74 | 92.72 | -14.15 | 45.17 |
| 20Q4 (8) | 0.47 | -16.05 | -17.3 | 4.92 | -25.45 | -17.73 | -0.15 | -100.69 | -102.2 | 11.59 | 0.0 | -69.08 | 269.66 | 44.81 | 42.2 | 108.00 | 74.0 | 25.57 |
| 20Q3 (7) | 0.56 | -6.75 | -9.94 | 6.6 | 7.14 | 17.86 | 21.72 | -16.07 | 49.9 | 11.59 | 19.4 | -41.23 | 186.21 | 10.98 | 17.73 | 62.07 | -7.14 | 4.39 |
| 20Q2 (6) | 0.60 | 5.25 | -4.63 | 6.16 | 5.12 | 27.01 | 25.88 | 867.95 | 482.88 | 9.71 | -74.1 | -88.94 | 167.78 | -10.26 | 6.61 | 66.84 | 4.65 | 6.94 |
| 20Q1 (5) | 0.57 | 0.37 | 10.93 | 5.86 | -2.01 | 28.23 | -3.37 | -149.34 | -299.41 | 37.50 | 0.0 | -91.61 | 186.97 | -1.4 | -22.08 | 63.87 | -25.74 | -33.84 |
| 19Q4 (4) | 0.57 | -8.58 | 0.0 | 5.98 | 6.79 | 0.0 | 6.83 | -52.86 | 0.0 | 37.50 | 90.09 | 0.0 | 189.63 | 19.89 | 0.0 | 86.01 | 44.65 | 0.0 |
| 19Q3 (3) | 0.62 | -1.25 | 0.0 | 5.6 | 15.46 | 0.0 | 14.49 | 226.35 | 0.0 | 19.73 | -77.53 | 0.0 | 158.17 | 0.51 | 0.0 | 59.46 | -4.86 | 0.0 |
| 19Q2 (2) | 0.63 | 22.42 | 0.0 | 4.85 | 6.13 | 0.0 | 4.44 | 162.72 | 0.0 | 87.80 | -80.36 | 0.0 | 157.37 | -34.42 | 0.0 | 62.50 | -35.26 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 4.57 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 447.00 | 0.0 | 0.0 | 239.95 | 0.0 | 0.0 | 96.54 | 0.0 | 0.0 |
