- 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) | 0.22 | -7.69 | 1.56 | -20.0 | 19.06 | 2.36 | 61.02 | 13.84 | 0.45 | -31.51 | 291.38 | 9.93 | 206.56 | 6.72 |
| 2022 (9) | 0.24 | -12.0 | 1.95 | -19.75 | 18.62 | -9.92 | 53.60 | -37.41 | 0.66 | 22.46 | 265.06 | 13.09 | 193.56 | 19.29 |
| 2021 (8) | 0.27 | 4.51 | 2.43 | 18.54 | 20.67 | 8.05 | 85.63 | 5.72 | 0.54 | -9.3 | 234.38 | -16.29 | 162.26 | -23.22 |
| 2020 (7) | 0.26 | -1.25 | 2.05 | -15.64 | 19.13 | 0.95 | 81.00 | 52.46 | 0.59 | -25.15 | 279.98 | 0.91 | 211.33 | -0.71 |
| 2019 (6) | 0.26 | -1.78 | 2.43 | -12.59 | 18.95 | -0.26 | 53.13 | -5.66 | 0.79 | -16.97 | 277.45 | -6.19 | 212.85 | -1.87 |
| 2018 (5) | 0.27 | -15.99 | 2.78 | -1.77 | 19.0 | -6.45 | 56.32 | 9.87 | 0.95 | 22.57 | 295.76 | 29.15 | 216.90 | 102.88 |
| 2017 (4) | 0.32 | -16.19 | 2.83 | -40.92 | 20.31 | -2.21 | 51.26 | -4.42 | 0.77 | -43.9 | 229.00 | -1.48 | 106.91 | -41.63 |
| 2016 (3) | 0.38 | -17.99 | 4.79 | -9.11 | 20.77 | -1.98 | 53.63 | 14.03 | 1.38 | 50.74 | 232.43 | 42.4 | 183.15 | 74.93 |
| 2015 (2) | 0.47 | 0 | 5.27 | 0 | 21.19 | 0 | 47.03 | 0 | 0.92 | 0 | 163.22 | 0 | 104.70 | 0 |
| 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) | 0.22 | -0.94 | -7.69 | 1.56 | -12.85 | -20.0 | 91.26 | 24.81 | 50.3 | 1.72 | -10.04 | -9.7 | 291.38 | -11.21 | 9.93 | 206.56 | -14.91 | 6.72 |
| 23Q3 (19) | 0.22 | -20.42 | -3.74 | 1.79 | -11.82 | -11.39 | 73.12 | 24.5 | 49.53 | 1.91 | 17.15 | -33.84 | 328.18 | 27.65 | 21.92 | 242.76 | 21.29 | 29.21 |
| 23Q2 (18) | 0.28 | 0.36 | -12.08 | 2.03 | 0.5 | -14.71 | 58.73 | 69.69 | -3.82 | 1.63 | -45.09 | -41.02 | 257.10 | 17.19 | 32.39 | 200.15 | 26.18 | 44.18 |
| 23Q1 (17) | 0.28 | 16.67 | 10.78 | 2.02 | 3.59 | -15.83 | 34.61 | -43.0 | -13.97 | 2.97 | 56.04 | -34.66 | 219.39 | -17.23 | -14.09 | 158.62 | -18.05 | -4.69 |
| 22Q4 (16) | 0.24 | 3.31 | -12.0 | 1.95 | -3.47 | -19.75 | 60.72 | 24.17 | -16.68 | 1.90 | -34.09 | -8.24 | 265.06 | -1.53 | 13.09 | 193.56 | 3.02 | 19.29 |
| 22Q3 (15) | 0.23 | -27.32 | -13.91 | 2.02 | -15.13 | -18.55 | 48.90 | -19.91 | -41.3 | 2.89 | 4.44 | 29.61 | 269.18 | 38.61 | 15.91 | 187.88 | 35.34 | 22.37 |
| 22Q2 (14) | 0.32 | 26.45 | 0.13 | 2.38 | -0.83 | 21.43 | 61.06 | 51.78 | -48.5 | 2.76 | -39.16 | 42.69 | 194.20 | -23.96 | 0.65 | 138.82 | -16.59 | 1.41 |
| 22Q1 (13) | 0.25 | -7.32 | 3.98 | 2.4 | -1.23 | 19.4 | 40.23 | -44.8 | -43.19 | 4.54 | 119.12 | 53.77 | 255.38 | 8.96 | -17.26 | 166.43 | 2.57 | -27.55 |
| 21Q4 (12) | 0.27 | 1.07 | 4.51 | 2.43 | -2.02 | 18.54 | 72.88 | -12.51 | -29.84 | 2.07 | -6.9 | 9.17 | 234.38 | 0.92 | -16.29 | 162.26 | 5.68 | -23.22 |
| 21Q3 (11) | 0.27 | -15.47 | 3.88 | 2.48 | 26.53 | 4.2 | 83.30 | -29.74 | -18.01 | 2.23 | 14.97 | 8.85 | 232.24 | 20.37 | -16.01 | 153.54 | 12.16 | -21.39 |
| 21Q2 (10) | 0.32 | 31.32 | -3.67 | 1.96 | -2.49 | -19.34 | 118.56 | 67.41 | 5.26 | 1.94 | -34.43 | -0.41 | 192.94 | -37.49 | -8.24 | 136.89 | -40.41 | -10.81 |
| 21Q1 (9) | 0.24 | -6.85 | -2.6 | 2.01 | -1.95 | -16.94 | 70.82 | -31.83 | 263.93 | 2.95 | 55.57 | -71.29 | 308.67 | 10.25 | 3.17 | 229.72 | 8.7 | 108.5 |
| 20Q4 (8) | 0.26 | 0.46 | -1.25 | 2.05 | -13.87 | -15.64 | 103.88 | 2.24 | 77.33 | 1.90 | -7.18 | -9.53 | 279.98 | 1.25 | 0.91 | 211.33 | 8.19 | 85.69 |
| 20Q3 (7) | 0.26 | -21.62 | -5.14 | 2.38 | -2.06 | -4.03 | 101.60 | -9.8 | 66.39 | 2.05 | 5.19 | -39.84 | 276.52 | 31.51 | 2.21 | 195.33 | 27.27 | 62.56 |
| 20Q2 (6) | 0.33 | 32.79 | 0.18 | 2.43 | 0.41 | -5.81 | 112.64 | 478.83 | 65.38 | 1.94 | -81.1 | -33.57 | 210.27 | -29.72 | -3.58 | 153.48 | 39.3 | 44.11 |
| 20Q1 (5) | 0.25 | -5.55 | -2.23 | 2.42 | -0.41 | -9.36 | 19.46 | -66.78 | -27.98 | 10.29 | 390.12 | 17.73 | 299.19 | 7.84 | -4.87 | 110.18 | -3.19 | -29.4 |
| 19Q4 (4) | 0.26 | -3.5 | 0.0 | 2.43 | -2.02 | 0.0 | 58.58 | -4.06 | 0.0 | 2.10 | -38.28 | 0.0 | 277.45 | 2.56 | 0.0 | 113.81 | -5.28 | 0.0 |
| 19Q3 (3) | 0.27 | -17.22 | 0.0 | 2.48 | -3.88 | 0.0 | 61.06 | -10.35 | 0.0 | 3.40 | 16.15 | 0.0 | 270.53 | 24.05 | 0.0 | 120.16 | 12.83 | 0.0 |
| 19Q2 (2) | 0.33 | 29.59 | 0.0 | 2.58 | -3.37 | 0.0 | 68.11 | 152.07 | 0.0 | 2.93 | -66.5 | 0.0 | 218.08 | -30.66 | 0.0 | 106.50 | -31.76 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 27.02 | 0.0 | 0.0 | 8.74 | 0.0 | 0.0 | 314.51 | 0.0 | 0.0 | 156.07 | 0.0 | 0.0 |
