- 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) | 0.51 | -4.63 | 17.78 | 9.48 | 143.0 | -33.25 | -0.71 | 0 | 0.49 | 1315.72 | 166.91 | -3.01 | 117.29 | 8.04 |
| 2022 (9) | 0.54 | -4.65 | 16.24 | -24.08 | 214.23 | 26.7 | 55.31 | -14.57 | 0.03 | -66.03 | 172.09 | 26.55 | 108.56 | 33.2 |
| 2021 (8) | 0.57 | 2.96 | 21.39 | 61.92 | 169.08 | 40.02 | 64.74 | 133.38 | 0.10 | -67.09 | 135.99 | -4.24 | 81.50 | -11.83 |
| 2020 (7) | 0.55 | 20.88 | 13.21 | 69.36 | 120.75 | 2.7 | 27.74 | -74.72 | 0.31 | -19.43 | 142.01 | -20.8 | 92.43 | -19.58 |
| 2019 (6) | 0.45 | 2.02 | 7.8 | 198.85 | 117.57 | 5.78 | 109.75 | -96.89 | 0.39 | 133.87 | 179.30 | -0.99 | 114.93 | 6.57 |
| 2018 (5) | 0.45 | 11.98 | 2.61 | 190.0 | 111.15 | 9.06 | 3523.29 | 107.93 | 0.17 | 0 | 181.09 | -9.06 | 107.84 | -19.09 |
| 2017 (4) | 0.40 | -1.29 | 0.9 | 125.0 | 101.92 | 13.85 | 1694.44 | 527.04 | 0.00 | 0 | 199.13 | 7.36 | 133.29 | 5.05 |
| 2016 (3) | 0.40 | 0.15 | 0.4 | -87.26 | 89.52 | 1.89 | 270.23 | 1293.66 | 0.00 | 0 | 185.48 | 8.01 | 126.88 | 10.11 |
| 2015 (2) | 0.40 | -10.23 | 3.14 | -58.24 | 87.86 | -7.84 | 19.39 | 0 | 5.00 | 0 | 171.73 | 9.98 | 115.23 | 12.11 |
| 2014 (1) | 0.45 | -15.63 | 7.52 | -37.39 | 95.33 | -16.95 | -0.23 | 0 | 0.00 | 0 | 156.14 | 11.74 | 102.78 | 18.66 |
| 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) | 0.51 | 8.42 | -4.63 | 17.78 | 35.31 | 9.48 | 2.02 | 105.26 | -93.43 | 0.77 | -15.11 | 420.1 | 166.91 | -9.45 | -3.01 | 117.29 | -7.8 | 8.04 |
| 23Q3 (19) | 0.47 | 8.18 | -13.65 | 13.14 | -27.64 | -36.67 | -38.37 | -432.21 | -167.53 | 0.91 | 0.0 | 277.97 | 184.33 | -8.35 | 13.04 | 127.21 | -11.88 | 29.54 |
| 23Q2 (18) | 0.44 | -19.88 | -22.01 | 18.16 | -3.81 | -18.67 | 11.55 | -22.59 | -87.88 | 0.91 | 42.72 | 230.85 | 201.13 | 25.01 | 49.03 | 144.36 | 24.39 | 70.9 |
| 23Q1 (17) | 0.55 | 1.48 | 2.32 | 18.88 | 16.26 | -14.92 | 14.92 | -51.45 | -82.7 | 0.64 | 329.29 | 172.05 | 160.89 | -6.51 | 12.32 | 116.05 | 6.9 | 38.75 |
| 22Q4 (16) | 0.54 | -1.84 | -4.65 | 16.24 | -21.73 | -24.08 | 30.73 | -45.92 | -64.17 | 0.15 | -38.31 | -55.0 | 172.09 | 5.53 | 26.55 | 108.56 | 10.55 | 33.2 |
| 22Q3 (15) | 0.55 | -2.29 | 6.1 | 20.75 | -7.08 | 19.25 | 56.82 | -40.37 | 2.58 | 0.24 | -12.47 | -59.91 | 163.07 | 20.83 | 12.26 | 98.20 | 16.25 | 17.72 |
| 22Q2 (14) | 0.56 | 5.12 | 5.02 | 22.33 | 0.63 | 9.14 | 95.29 | 10.49 | 35.09 | 0.28 | 17.35 | -41.38 | 134.96 | -5.78 | -7.54 | 84.47 | 0.99 | -11.01 |
| 22Q1 (13) | 0.54 | -5.42 | -2.9 | 22.19 | 3.74 | -0.22 | 86.24 | 0.56 | 70.98 | 0.23 | -28.99 | -62.54 | 143.24 | 5.33 | 1.02 | 83.64 | 2.63 | -12.98 |
| 21Q4 (12) | 0.57 | 9.22 | 2.96 | 21.39 | 22.93 | 61.92 | 85.76 | 54.83 | 37.61 | 0.33 | -45.05 | -55.31 | 135.99 | -6.38 | -4.24 | 81.50 | -2.3 | -11.83 |
| 21Q3 (11) | 0.52 | -3.28 | -4.14 | 17.4 | -14.96 | -4.24 | 55.39 | -21.48 | 77.53 | 0.60 | 28.01 | -38.45 | 145.26 | -0.49 | 4.34 | 83.42 | -12.12 | -11.13 |
| 21Q2 (10) | 0.54 | -2.81 | 4.95 | 20.46 | -8.0 | 2.61 | 70.54 | 39.85 | 2243.52 | 0.47 | -25.01 | -93.89 | 145.97 | 2.94 | 4.24 | 94.92 | -1.25 | -0.71 |
| 21Q1 (9) | 0.55 | 0.29 | 10.7 | 22.24 | 68.36 | 6.31 | 50.44 | -19.06 | 86.68 | 0.63 | -15.28 | -76.67 | 141.80 | -0.15 | -5.63 | 96.12 | 3.99 | -6.23 |
| 20Q4 (8) | 0.55 | 1.68 | 20.88 | 13.21 | -27.3 | 69.36 | 62.32 | 99.74 | -25.5 | 0.74 | -24.32 | -41.65 | 142.01 | 2.0 | -20.8 | 92.43 | -1.53 | -19.58 |
| 20Q3 (7) | 0.54 | 5.89 | 29.75 | 18.17 | -8.88 | 252.13 | 31.20 | 936.54 | -46.89 | 0.98 | -87.3 | -69.75 | 139.22 | -0.58 | -30.05 | 93.87 | -1.81 | -21.71 |
| 20Q2 (6) | 0.51 | 2.51 | 20.7 | 19.94 | -4.68 | 449.31 | 3.01 | -88.86 | -98.32 | 7.69 | 186.54 | 348.85 | 140.03 | -6.81 | -29.36 | 95.60 | -6.74 | -31.13 |
| 20Q1 (5) | 0.50 | 9.52 | 22.92 | 20.92 | 168.21 | 634.04 | 27.02 | -67.7 | -84.81 | 2.68 | 111.87 | 184.82 | 150.26 | -16.2 | -27.81 | 102.51 | -10.81 | -26.46 |
| 19Q4 (4) | 0.45 | 9.14 | 0.0 | 7.8 | 51.16 | 0.0 | 83.65 | 42.38 | 0.0 | 1.27 | -60.77 | 0.0 | 179.30 | -9.91 | 0.0 | 114.93 | -4.15 | 0.0 |
| 19Q3 (3) | 0.42 | -1.49 | 0.0 | 5.16 | 42.15 | 0.0 | 58.75 | -67.18 | 0.0 | 3.23 | 88.44 | 0.0 | 199.03 | 0.4 | 0.0 | 119.90 | -13.63 | 0.0 |
| 19Q2 (2) | 0.42 | 4.39 | 0.0 | 3.63 | 27.37 | 0.0 | 178.98 | 0.62 | 0.0 | 1.71 | 81.82 | 0.0 | 198.23 | -4.76 | 0.0 | 138.82 | -0.41 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 2.85 | 0.0 | 0.0 | 177.87 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 208.14 | 0.0 | 0.0 | 139.39 | 0.0 | 0.0 |
