- 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) | 0.73 | 11.31 | 53.77 | 23.5 | 23.21 | -0.77 | 5.14 | -16.15 | 16.61 | 13.02 | 140.82 | -19.97 | 128.36 | -22.04 |
| 2022 (9) | 0.65 | -0.23 | 43.54 | -1.02 | 23.39 | -4.49 | 6.13 | -51.31 | 14.70 | 129.21 | 175.97 | -1.5 | 164.64 | -4.41 |
| 2021 (8) | 0.65 | 0.97 | 43.99 | 41.08 | 24.49 | 28.69 | 12.59 | 141.19 | 6.41 | -37.11 | 178.65 | 71.5 | 172.23 | 75.3 |
| 2020 (7) | 0.65 | -1.04 | 31.18 | 10.61 | 19.03 | 3.76 | 5.22 | 10.13 | 10.20 | -31.22 | 104.17 | -8.6 | 98.25 | -6.69 |
| 2019 (6) | 0.65 | 16.57 | 28.19 | 14.5 | 18.34 | 11.15 | 4.74 | -3.85 | 14.83 | 14.35 | 113.97 | -15.47 | 105.29 | -8.22 |
| 2018 (5) | 0.56 | -4.38 | 24.62 | -0.61 | 16.5 | 6.38 | 4.93 | 1.02 | 12.97 | 6.88 | 134.82 | 27.25 | 114.72 | 21.31 |
| 2017 (4) | 0.59 | -0.64 | 24.77 | -1.24 | 15.51 | 2.04 | 4.88 | -33.15 | 12.13 | 15.41 | 105.95 | -0.14 | 94.57 | 6.7 |
| 2016 (3) | 0.59 | -1.29 | 25.08 | 22.46 | 15.2 | -0.65 | 7.30 | -3.18 | 10.51 | 20.45 | 106.10 | 2.12 | 88.63 | 3.05 |
| 2015 (2) | 0.60 | 2.01 | 20.48 | 16.5 | 15.3 | 18.24 | 7.54 | 77.41 | 8.73 | -53.29 | 103.90 | -15.78 | 86.01 | -17.35 |
| 2014 (1) | 0.59 | 9.19 | 17.58 | 19.92 | 12.94 | 21.62 | 4.25 | -38.49 | 18.68 | 0 | 123.37 | 25.17 | 104.06 | 19.33 |
| 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) | 0.73 | 9.01 | 11.31 | 53.77 | 7.63 | 23.5 | 5.90 | 41.83 | 11.74 | 51.47 | -33.1 | -11.12 | 140.82 | -3.29 | -19.97 | 128.36 | -4.46 | -22.04 |
| 23Q3 (19) | 0.67 | 1.42 | 4.55 | 49.96 | 7.67 | 19.01 | 4.16 | 3.23 | -59.26 | 76.93 | 2.34 | 157.14 | 145.61 | 0.17 | -22.77 | 134.35 | -1.72 | -24.04 |
| 23Q2 (18) | 0.66 | 2.66 | 2.13 | 46.4 | 1.2 | 17.17 | 4.03 | -35.42 | 99.5 | 75.17 | 61.53 | -80.17 | 145.36 | -21.09 | -15.06 | 136.70 | -19.94 | -15.7 |
| 23Q1 (17) | 0.64 | -1.92 | 5.68 | 45.85 | 5.31 | 25.55 | 6.24 | 18.18 | -12.73 | 46.54 | -19.64 | -5.21 | 184.21 | 4.68 | -26.21 | 170.75 | 3.71 | -28.63 |
| 22Q4 (16) | 0.65 | 2.39 | -0.23 | 43.54 | 3.72 | -1.02 | 5.28 | -48.29 | -14.7 | 57.91 | 93.56 | 11.3 | 175.97 | -6.67 | -1.5 | 164.64 | -6.92 | -4.41 |
| 22Q3 (15) | 0.64 | -0.93 | -1.62 | 41.98 | 6.01 | 9.15 | 10.21 | 405.45 | 72.76 | 29.92 | -92.11 | -34.02 | 188.54 | 10.17 | 7.99 | 176.88 | 9.08 | 5.97 |
| 22Q2 (14) | 0.64 | 6.23 | 2.01 | 39.6 | 8.43 | 13.01 | 2.02 | -71.75 | -93.71 | 379.00 | 671.99 | 5395.19 | 171.13 | -31.45 | 36.43 | 162.16 | -32.22 | 34.54 |
| 22Q1 (13) | 0.61 | -7.4 | -6.85 | 36.52 | -16.98 | 7.95 | 7.15 | 15.51 | 3.17 | 49.09 | -5.64 | 52.54 | 249.65 | 39.74 | 116.33 | 239.24 | 38.91 | 118.01 |
| 21Q4 (12) | 0.65 | 0.96 | 0.97 | 43.99 | 14.38 | 41.08 | 6.19 | 4.74 | -11.57 | 52.03 | 14.74 | 76.95 | 178.65 | 2.33 | 71.5 | 172.23 | 3.19 | 75.3 |
| 21Q3 (11) | 0.65 | 2.73 | -1.85 | 38.46 | 9.76 | 22.21 | 5.91 | -81.6 | 10.06 | 45.34 | 557.43 | 8.41 | 174.59 | 39.19 | 98.87 | 166.91 | 38.48 | 102.93 |
| 21Q2 (10) | 0.63 | -3.0 | -4.77 | 35.04 | 3.58 | 20.58 | 32.12 | 363.49 | 517.69 | 6.90 | -78.57 | -82.07 | 125.43 | 8.69 | 29.42 | 120.53 | 9.83 | 33.27 |
| 21Q1 (9) | 0.65 | 0.37 | 0.02 | 33.83 | 8.5 | 18.29 | 6.93 | -1.0 | 100.87 | 32.18 | 9.46 | -51.47 | 115.40 | 10.78 | 5.69 | 109.74 | 11.69 | 9.41 |
| 20Q4 (8) | 0.65 | -1.86 | -1.04 | 31.18 | -0.92 | 10.61 | 7.00 | 30.35 | 14.75 | 29.40 | -29.7 | -18.64 | 104.17 | 18.66 | -8.6 | 98.25 | 19.45 | -5.86 |
| 20Q3 (7) | 0.66 | -0.33 | 1.68 | 31.47 | 8.29 | 15.66 | 5.37 | 3.27 | 5.5 | 41.83 | 8.76 | -20.52 | 87.79 | -9.42 | -36.59 | 82.25 | -9.06 | -33.39 |
| 20Q2 (6) | 0.66 | 1.88 | 0.76 | 29.06 | 1.61 | 8.47 | 5.20 | 50.72 | -4.94 | 38.46 | -42.02 | -32.06 | 96.92 | -11.24 | -19.15 | 90.44 | -9.83 | -17.63 |
| 20Q1 (5) | 0.65 | -0.69 | 0.59 | 28.6 | 1.45 | 6.88 | 3.45 | -43.44 | 56.82 | 66.32 | 83.52 | -66.38 | 109.19 | -4.19 | -18.78 | 100.30 | -3.9 | -17.56 |
| 19Q4 (4) | 0.65 | 0.83 | 0.0 | 28.19 | 3.6 | 0.0 | 6.10 | 19.84 | 0.0 | 36.14 | -31.33 | 0.0 | 113.97 | -17.68 | 0.0 | 104.37 | -15.48 | 0.0 |
| 19Q3 (3) | 0.65 | -1.23 | 0.0 | 27.21 | 1.57 | 0.0 | 5.09 | -6.95 | 0.0 | 52.63 | -7.03 | 0.0 | 138.45 | 15.49 | 0.0 | 123.48 | 12.46 | 0.0 |
| 19Q2 (2) | 0.66 | 1.7 | 0.0 | 26.79 | 0.11 | 0.0 | 5.47 | 148.64 | 0.0 | 56.61 | -71.31 | 0.0 | 119.88 | -10.82 | 0.0 | 109.80 | -9.76 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 26.76 | 0.0 | 0.0 | 2.20 | 0.0 | 0.0 | 197.27 | 0.0 | 0.0 | 134.43 | 0.0 | 0.0 | 121.67 | 0.0 | 0.0 |
