- 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 | -10.21 | 0.75 | -40.48 | 14.84 | -3.39 | 45.07 | -11.87 | 0.33 | -42.2 | 241.64 | 0.19 | 224.41 | 1.53 |
| 2022 (9) | 0.32 | -4.45 | 1.26 | -35.38 | 15.36 | 14.12 | 51.14 | 89.76 | 0.57 | -46.91 | 241.17 | 2.25 | 221.03 | 2.7 |
| 2021 (8) | 0.33 | -15.54 | 1.95 | -26.69 | 13.46 | 7.42 | 26.95 | 96.14 | 1.08 | -74.61 | 235.86 | 9.19 | 215.21 | 7.73 |
| 2020 (7) | 0.39 | 4.66 | 2.66 | 5.14 | 12.53 | -4.93 | 13.74 | 59.58 | 4.24 | -33.55 | 216.00 | -0.07 | 199.76 | 0.13 |
| 2019 (6) | 0.37 | -3.04 | 2.53 | -21.91 | 13.18 | -9.48 | 8.61 | -47.11 | 6.38 | 52.49 | 216.15 | 0.51 | 199.50 | 7.34 |
| 2018 (5) | 0.39 | -0.72 | 3.24 | 5.54 | 14.56 | 1.68 | 16.28 | -18.27 | 4.18 | 59.04 | 215.06 | 6.7 | 185.86 | 1.9 |
| 2017 (4) | 0.39 | -8.62 | 3.07 | -13.03 | 14.32 | 2.65 | 19.92 | 296.81 | 2.63 | -87.42 | 201.56 | 4.69 | 182.40 | 5.42 |
| 2016 (3) | 0.42 | -2.35 | 3.53 | -16.75 | 13.95 | 2.05 | 5.02 | -36.29 | 20.92 | 257.68 | 192.53 | 5.97 | 173.02 | 7.61 |
| 2015 (2) | 0.43 | -3.96 | 4.24 | -8.23 | 13.67 | -3.73 | 7.88 | -23.57 | 5.85 | 117.45 | 181.69 | 12.96 | 160.79 | 14.41 |
| 2014 (1) | 0.45 | -18.64 | 4.62 | 25.54 | 14.2 | 5.97 | 10.31 | 0 | 2.69 | 0 | 160.84 | -25.36 | 140.54 | -28.84 |
| 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 | -0.18 | -10.21 | 0.75 | -14.77 | -40.48 | 93.12 | 66.61 | 54.15 | 0.67 | -57.45 | -61.4 | 241.64 | 0.78 | 0.19 | 224.41 | 1.79 | 1.53 |
| 23Q3 (19) | 0.28 | -3.01 | -5.78 | 0.88 | -12.0 | -38.46 | 55.89 | 97.28 | -9.97 | 1.57 | -53.27 | -29.77 | 239.78 | 2.21 | -2.78 | 220.46 | 3.53 | -2.17 |
| 23Q2 (18) | 0.29 | -19.49 | -4.85 | 1.0 | -13.04 | -37.5 | 28.33 | 145.71 | -40.63 | 3.35 | -64.97 | 3.94 | 234.59 | 23.81 | -3.26 | 212.94 | 24.39 | -2.66 |
| 23Q1 (17) | 0.36 | 15.19 | -0.3 | 1.15 | -8.73 | -37.16 | 11.53 | -80.91 | -64.75 | 9.57 | 454.14 | 69.41 | 189.48 | -21.43 | -4.49 | 171.19 | -22.55 | -4.71 |
| 22Q4 (16) | 0.32 | 4.75 | -4.45 | 1.26 | -11.89 | -35.38 | 60.41 | -2.69 | 21.94 | 1.73 | -22.57 | -0.72 | 241.17 | -2.22 | 2.25 | 221.03 | -1.91 | 2.7 |
| 22Q3 (15) | 0.30 | -2.05 | -11.86 | 1.43 | -10.62 | -32.55 | 62.08 | 30.09 | 199.9 | 2.23 | -30.85 | -76.6 | 246.64 | 1.71 | 4.89 | 225.34 | 3.0 | 6.85 |
| 22Q2 (14) | 0.31 | -15.65 | -14.99 | 1.6 | -12.57 | -30.43 | 47.72 | 45.89 | 120.52 | 3.23 | -42.91 | -67.74 | 242.49 | 22.24 | 7.98 | 218.77 | 21.77 | 11.23 |
| 22Q1 (13) | 0.36 | 10.39 | -4.01 | 1.83 | -6.15 | -25.91 | 32.71 | -33.97 | 74.17 | 5.65 | 224.76 | -52.12 | 198.38 | -15.89 | -8.22 | 179.66 | -16.52 | -9.19 |
| 21Q4 (12) | 0.33 | -3.37 | -15.54 | 1.95 | -8.02 | -26.69 | 49.54 | 139.32 | 11.78 | 1.74 | -81.75 | -65.21 | 235.86 | 0.3 | 9.19 | 215.21 | 2.05 | 7.73 |
| 21Q3 (11) | 0.34 | -5.53 | -12.59 | 2.12 | -7.83 | -23.74 | 20.70 | -4.34 | 14.75 | 9.53 | -4.67 | -25.95 | 235.15 | 4.72 | 6.67 | 210.89 | 7.22 | 4.03 |
| 21Q2 (10) | 0.36 | -4.74 | -7.59 | 2.3 | -6.88 | -22.03 | 21.64 | 15.23 | 2771.6 | 10.00 | -15.25 | 67.57 | 224.56 | 3.9 | -1.86 | 196.69 | -0.59 | -5.84 |
| 21Q1 (9) | 0.38 | -2.87 | 3.77 | 2.47 | -7.14 | 6.01 | 18.78 | -57.63 | 417.23 | 11.80 | 136.0 | 97.73 | 216.14 | 0.06 | 2.18 | 197.85 | -0.96 | 4.4 |
| 20Q4 (8) | 0.39 | 0.0 | 4.66 | 2.66 | -4.32 | 5.14 | 44.32 | 145.68 | 46.37 | 5.00 | -61.17 | -16.22 | 216.00 | -2.02 | -0.07 | 199.76 | -1.47 | 0.13 |
| 20Q3 (7) | 0.39 | -0.13 | 3.5 | 2.78 | -5.76 | 3.35 | 18.04 | 2327.16 | 229.2 | 12.88 | 115.74 | -67.81 | 220.45 | -3.66 | 1.13 | 202.73 | -2.95 | 3.24 |
| 20Q2 (6) | 0.39 | 6.97 | -6.66 | 2.95 | 26.61 | 2.79 | -0.81 | 86.32 | -108.62 | 5.97 | 0.0 | -77.79 | 228.82 | 8.17 | 21.48 | 208.90 | 10.23 | 21.4 |
| 20Q1 (5) | 0.37 | -2.04 | -5.87 | 2.33 | -7.91 | -23.61 | -5.92 | -119.55 | 37.62 | 5.97 | 0.0 | 0 | 211.53 | -2.14 | -6.07 | 189.52 | -5.0 | -5.26 |
| 19Q4 (4) | 0.37 | -1.11 | 0.0 | 2.53 | -5.95 | 0.0 | 30.28 | 452.55 | 0.0 | 5.97 | -85.08 | 0.0 | 216.15 | -0.84 | 0.0 | 199.50 | 1.59 | 0.0 |
| 19Q3 (3) | 0.38 | -9.93 | 0.0 | 2.69 | -6.27 | 0.0 | 5.48 | -41.7 | 0.0 | 40.00 | 48.84 | 0.0 | 217.98 | 15.73 | 0.0 | 196.37 | 14.12 | 0.0 |
| 19Q2 (2) | 0.42 | 7.88 | 0.0 | 2.87 | -5.9 | 0.0 | 9.40 | 199.05 | 0.0 | 26.88 | 0 | 0.0 | 188.36 | -16.36 | 0.0 | 172.08 | -13.98 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | -9.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 225.21 | 0.0 | 0.0 | 200.04 | 0.0 | 0.0 |
