- 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) | 0.46 | 5.25 | 468.08 | 9.62 | 264.14 | 5.54 | 0.18 | -93.05 | 64.94 | 0.0 | 220.27 | -13.5 | 30.43 | -14.62 |
| 2022 (9) | 0.44 | 7.49 | 427.02 | 22.56 | 250.28 | -28.82 | 2.59 | -80.05 | 64.94 | 1530.63 | 254.66 | -7.93 | 35.64 | -38.42 |
| 2021 (8) | 0.41 | 25.15 | 348.41 | 86.55 | 351.63 | 99.98 | 12.98 | 782.99 | 3.98 | -63.79 | 276.58 | -10.68 | 57.88 | -50.83 |
| 2020 (7) | 0.32 | 6.92 | 186.76 | 13.45 | 175.83 | -40.65 | 1.47 | -89.7 | 11.00 | 184.37 | 309.65 | 12.85 | 117.72 | -15.51 |
| 2019 (6) | 0.30 | 20.92 | 164.62 | 177.23 | 296.24 | -23.06 | 14.27 | -76.15 | 3.87 | 335.49 | 274.40 | -4.97 | 139.33 | -41.31 |
| 2018 (5) | 0.25 | 7.4 | 59.38 | 55.49 | 385.03 | 15.5 | 59.82 | 73.79 | 0.89 | 51.59 | 288.76 | -34.98 | 237.40 | -34.05 |
| 2017 (4) | 0.23 | -29.63 | 38.19 | -66.23 | 333.36 | 31.36 | 34.42 | 0 | 0.59 | -96.96 | 444.14 | 188.95 | 359.99 | 185.62 |
| 2016 (3) | 0.33 | 11.82 | 113.1 | 138.11 | 253.77 | -2.98 | -6.89 | 0 | 19.28 | 0.0 | 153.71 | -46.33 | 126.04 | -44.4 |
| 2015 (2) | 0.30 | -4.22 | 47.5 | -20.45 | 261.56 | -21.33 | 1.75 | -66.6 | 19.28 | 267.49 | 286.40 | -10.64 | 226.69 | -8.56 |
| 2014 (1) | 0.31 | 23.01 | 59.71 | 36.11 | 332.49 | -5.91 | 5.24 | -98.6 | 5.25 | 0 | 320.51 | 45.83 | 247.90 | 44.01 |
| 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) | 0.46 | -0.95 | 5.25 | 468.08 | -4.5 | 9.62 | 10.42 | 605.83 | 3907.69 | 10.85 | 14.89 | 14.89 | 220.27 | -8.68 | -13.5 | 30.43 | -24.47 | -14.62 |
| 23Q3 (19) | 0.46 | 1.96 | 9.23 | 490.14 | 4.98 | 19.05 | -2.06 | 43.72 | -114.37 | 9.45 | 0.0 | 0.0 | 241.21 | 1.93 | -12.58 | 40.29 | 11.54 | -21.84 |
| 23Q2 (18) | 0.45 | 2.71 | 6.58 | 466.89 | 5.4 | 23.16 | -3.66 | 28.79 | -2.23 | 9.45 | 0.0 | -86.21 | 236.65 | -8.56 | -16.85 | 36.12 | -21.05 | -51.52 |
| 23Q1 (17) | 0.44 | 1.47 | 9.01 | 442.96 | 3.73 | 23.9 | -5.14 | -2076.92 | -80.99 | 9.45 | 0.0 | -86.21 | 258.80 | 1.63 | -11.49 | 45.75 | 28.37 | -40.45 |
| 22Q4 (16) | 0.44 | 2.8 | 7.49 | 427.02 | 3.72 | 22.56 | 0.26 | -98.19 | -93.35 | 9.45 | 0.0 | -86.21 | 254.66 | -7.7 | -7.93 | 35.64 | -30.86 | -38.42 |
| 22Q3 (15) | 0.42 | -0.52 | 9.97 | 411.71 | 8.6 | 38.49 | 14.34 | 500.56 | -8.25 | 9.45 | -86.21 | -33.51 | 275.91 | -3.05 | -28.77 | 51.55 | -30.81 | -66.2 |
| 22Q2 (14) | 0.43 | 5.05 | 17.67 | 379.1 | 6.04 | 53.54 | -3.58 | -26.06 | -111.99 | 68.50 | 0.0 | 719.31 | 284.59 | -2.66 | -19.46 | 74.51 | -3.01 | -40.62 |
| 22Q1 (13) | 0.41 | 0.05 | 20.78 | 357.5 | 2.61 | 76.93 | -2.84 | -172.63 | -124.21 | 68.50 | 0.0 | 341.12 | 292.38 | 5.71 | -13.84 | 76.82 | 32.72 | -40.56 |
| 21Q4 (12) | 0.41 | 5.18 | 25.15 | 348.41 | 17.2 | 86.55 | 3.91 | -74.98 | -68.42 | 68.50 | 382.15 | 477.1 | 276.58 | -28.6 | -10.68 | 57.88 | -62.05 | -50.83 |
| 21Q3 (11) | 0.39 | 6.45 | 18.87 | 297.29 | 20.4 | 59.76 | 15.63 | -47.64 | 340.09 | 14.21 | 69.93 | 38.14 | 387.36 | 9.63 | 30.61 | 152.51 | 21.55 | 38.26 |
| 21Q2 (10) | 0.36 | 7.82 | 23.07 | 246.91 | 22.2 | 44.84 | 29.85 | 154.48 | 2432.03 | 8.36 | -46.16 | -18.71 | 353.34 | 4.13 | 40.83 | 125.47 | -2.92 | 79.5 |
| 21Q1 (9) | 0.34 | 3.67 | 13.61 | 202.06 | 8.19 | 14.68 | 11.73 | -5.25 | 996.26 | 15.53 | 30.83 | -99.04 | 339.34 | 9.59 | 29.07 | 129.25 | 9.79 | 27.97 |
| 20Q4 (8) | 0.32 | -0.09 | 6.92 | 186.76 | 0.36 | 13.45 | 12.38 | 290.17 | -16.35 | 11.87 | 15.41 | 7.01 | 309.65 | 4.41 | 12.85 | 117.72 | 6.72 | -15.51 |
| 20Q3 (7) | 0.32 | 10.21 | 19.94 | 186.09 | 9.16 | 89.08 | -6.51 | -408.59 | -196.16 | 10.29 | 0.0 | -59.95 | 296.58 | 18.21 | 23.81 | 110.31 | 57.81 | -37.93 |
| 20Q2 (6) | 0.29 | -0.47 | 7.91 | 170.47 | -3.25 | 89.88 | -1.28 | -219.63 | -105.82 | 10.29 | -99.36 | 44.71 | 250.90 | -4.57 | -9.49 | 69.90 | -30.79 | -68.08 |
| 20Q1 (5) | 0.30 | -2.44 | 13.62 | 176.2 | 7.03 | 113.55 | 1.07 | -92.77 | -91.91 | 1613.33 | 14444.48 | 10411.42 | 262.92 | -4.18 | -16.4 | 101.00 | -27.51 | -60.18 |
| 19Q4 (4) | 0.30 | 12.08 | 0.0 | 164.62 | 67.26 | 0.0 | 14.80 | 118.61 | 0.0 | 11.09 | -56.81 | 0.0 | 274.40 | 14.55 | 0.0 | 139.33 | -21.6 | 0.0 |
| 19Q3 (3) | 0.27 | -0.84 | 0.0 | 98.42 | 9.62 | 0.0 | 6.77 | -69.23 | 0.0 | 25.68 | 261.35 | 0.0 | 239.55 | -13.59 | 0.0 | 177.72 | -18.85 | 0.0 |
| 19Q2 (2) | 0.27 | 4.8 | 0.0 | 89.78 | 8.81 | 0.0 | 22.00 | 66.41 | 0.0 | 7.11 | -53.69 | 0.0 | 277.21 | -11.86 | 0.0 | 219.01 | -13.64 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 82.51 | 0.0 | 0.0 | 13.22 | 0.0 | 0.0 | 15.35 | 0.0 | 0.0 | 314.51 | 0.0 | 0.0 | 253.61 | 0.0 | 0.0 |
