- 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) | 0.56 | 2.97 | 129.23 | 7.53 | 124.45 | -23.51 | 1.76 | -82.17 | 7.67 | 1502.41 | 106.42 | 23.44 | 55.29 | 26.99 |
| 2022 (9) | 0.54 | 3.03 | 120.18 | 38.34 | 162.7 | -11.03 | 9.87 | -67.32 | 0.48 | -81.2 | 86.21 | -47.74 | 43.54 | -49.47 |
| 2021 (8) | 0.53 | -12.97 | 86.87 | -21.16 | 182.88 | 24.88 | 30.20 | 102.28 | 2.55 | -32.47 | 164.96 | 17.18 | 86.16 | -3.45 |
| 2020 (7) | 0.61 | 5.19 | 110.18 | -0.15 | 146.45 | -4.28 | 14.93 | 46.52 | 3.77 | 32.19 | 140.77 | 18.57 | 89.24 | 43.38 |
| 2019 (6) | 0.58 | -0.94 | 110.34 | 10.45 | 153.0 | 11.55 | 10.19 | -21.49 | 2.85 | -13.01 | 118.72 | -10.01 | 62.24 | -13.06 |
| 2018 (5) | 0.58 | 15.44 | 99.9 | 44.85 | 137.16 | 16.75 | 12.98 | -52.37 | 3.28 | 64.11 | 131.93 | -13.98 | 71.59 | -9.77 |
| 2017 (4) | 0.51 | 24.07 | 68.97 | 88.08 | 117.48 | 10.52 | 27.25 | -33.39 | 2.00 | 291.86 | 153.37 | -12.67 | 79.34 | -25.59 |
| 2016 (3) | 0.41 | -0.44 | 36.67 | 0.47 | 106.3 | 12.57 | 40.91 | 10.78 | 0.51 | -62.82 | 175.62 | -24.56 | 106.63 | -27.85 |
| 2015 (2) | 0.41 | 5.49 | 36.5 | 24.07 | 94.43 | 3.59 | 36.93 | 9.16 | 1.37 | 8.25 | 232.80 | 4.96 | 147.79 | -10.62 |
| 2014 (1) | 0.39 | -7.47 | 29.42 | -1.9 | 91.16 | 12.45 | 33.83 | 34.41 | 1.27 | 0 | 221.80 | 8.79 | 165.35 | 22.13 |
| 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) | 0.56 | -2.47 | 2.97 | 129.23 | -10.6 | 7.53 | 1.51 | -51.91 | -30.41 | 37.47 | 79.74 | 399.26 | 106.42 | -5.76 | 23.44 | 55.29 | -12.82 | 26.99 |
| 23Q3 (19) | 0.58 | 0.59 | 1.77 | 144.56 | 11.24 | 12.73 | 3.14 | 383.08 | -59.59 | 20.85 | -71.07 | 61.79 | 112.92 | 1.19 | -10.37 | 63.42 | 10.2 | -5.99 |
| 23Q2 (18) | 0.57 | 4.38 | 1.92 | 129.95 | -0.41 | 28.0 | 0.65 | -61.31 | -97.12 | 72.07 | 86.89 | 846.14 | 111.59 | -9.69 | -13.48 | 57.55 | -10.11 | -10.05 |
| 23Q1 (17) | 0.55 | 0.55 | -3.42 | 130.49 | 8.58 | 39.14 | 1.68 | -22.58 | -92.76 | 38.56 | 413.82 | 315.64 | 123.57 | 43.34 | -5.67 | 64.02 | 47.04 | -2.71 |
| 22Q4 (16) | 0.54 | -3.61 | 3.03 | 120.18 | -6.29 | 38.34 | 2.17 | -72.07 | -91.32 | 7.51 | -41.75 | -36.63 | 86.21 | -31.57 | -47.74 | 43.54 | -35.46 | -49.47 |
| 22Q3 (15) | 0.57 | 0.75 | 3.04 | 128.24 | 26.32 | 20.63 | 7.77 | -65.53 | -51.71 | 12.88 | 69.16 | -0.53 | 125.98 | -2.32 | -14.02 | 67.46 | 5.44 | -22.48 |
| 22Q2 (14) | 0.56 | -1.09 | -2.71 | 101.52 | 8.25 | -5.79 | 22.54 | -2.8 | -51.67 | 7.62 | -17.9 | 33.57 | 128.97 | -1.55 | -2.39 | 63.98 | -2.77 | -25.01 |
| 22Q1 (13) | 0.57 | 7.26 | -9.28 | 93.78 | 7.95 | -15.64 | 23.19 | -7.2 | -31.57 | 9.28 | -21.67 | 29.0 | 131.00 | -20.59 | 8.31 | 65.80 | -23.63 | -9.65 |
| 21Q4 (12) | 0.53 | -3.59 | -12.97 | 86.87 | -18.29 | -21.16 | 24.99 | 55.31 | 27.7 | 11.84 | -8.57 | -17.25 | 164.96 | 12.58 | 17.18 | 86.16 | -0.99 | -3.45 |
| 21Q3 (11) | 0.55 | -4.87 | -10.72 | 106.31 | -1.35 | -9.22 | 16.09 | -65.5 | 6.91 | 12.95 | 127.16 | 20.32 | 146.53 | 10.9 | 26.25 | 87.02 | 1.99 | 15.58 |
| 21Q2 (10) | 0.58 | -7.77 | -2.44 | 107.76 | -3.07 | -0.93 | 46.64 | 37.62 | 381.82 | 5.70 | -20.71 | -63.7 | 132.13 | 9.24 | 18.52 | 85.32 | 17.15 | 32.16 |
| 21Q1 (9) | 0.63 | 2.9 | 2.47 | 111.17 | 0.9 | -1.03 | 33.89 | 73.17 | 106.14 | 7.19 | -49.75 | -18.4 | 120.95 | -14.08 | 3.66 | 72.83 | -18.39 | 4.48 |
| 20Q4 (8) | 0.61 | -1.11 | 5.19 | 110.18 | -5.92 | -0.15 | 19.57 | 30.03 | 108.86 | 14.31 | 32.94 | 23.59 | 140.77 | 21.29 | 18.57 | 89.24 | 18.53 | 43.38 |
| 20Q3 (7) | 0.61 | 3.96 | 4.24 | 117.11 | 7.67 | 2.6 | 15.05 | 55.48 | 56.77 | 10.77 | -31.46 | -19.58 | 116.06 | 4.11 | -2.81 | 75.29 | 16.62 | 17.6 |
| 20Q2 (6) | 0.59 | -3.13 | 1.49 | 108.77 | -3.17 | 4.62 | 9.68 | -41.12 | 0.0 | 15.71 | 78.22 | 17.98 | 111.48 | -4.46 | -16.1 | 64.56 | -7.39 | -6.41 |
| 20Q1 (5) | 0.61 | 5.63 | 7.81 | 112.33 | 1.8 | 7.35 | 16.44 | 75.45 | 34.31 | 8.81 | -23.89 | -19.67 | 116.68 | -1.72 | -12.7 | 69.71 | 12.0 | -5.36 |
| 19Q4 (4) | 0.58 | -2.0 | 0.0 | 110.34 | -3.33 | 0.0 | 9.37 | -2.4 | 0.0 | 11.58 | -13.49 | 0.0 | 118.72 | -0.58 | 0.0 | 62.24 | -2.78 | 0.0 |
| 19Q3 (3) | 0.59 | 1.22 | 0.0 | 114.14 | 9.78 | 0.0 | 9.60 | -0.83 | 0.0 | 13.39 | 0.54 | 0.0 | 119.41 | -10.14 | 0.0 | 64.02 | -7.19 | 0.0 |
| 19Q2 (2) | 0.58 | 2.9 | 0.0 | 103.97 | -0.64 | 0.0 | 9.68 | -20.92 | 0.0 | 13.32 | 21.35 | 0.0 | 132.88 | -0.58 | 0.0 | 68.98 | -6.35 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 104.64 | 0.0 | 0.0 | 12.24 | 0.0 | 0.0 | 10.97 | 0.0 | 0.0 | 133.66 | 0.0 | 0.0 | 73.66 | 0.0 | 0.0 |
