- 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) | 0.27 | -7.22 | 113.84 | 0.9 | 298.27 | 14.4 | 48.58 | -10.37 | 0.00 | 0 | 181.02 | 16.25 | 134.91 | 28.5 |
| 2022 (9) | 0.29 | 9.21 | 112.82 | 39.85 | 260.73 | 2.65 | 54.20 | 21.09 | 0.00 | 0 | 155.72 | -25.67 | 104.99 | -29.49 |
| 2021 (8) | 0.26 | -42.53 | 80.67 | -46.25 | 254.0 | 32.96 | 44.76 | 76.78 | 0.44 | -40.85 | 209.49 | 85.46 | 148.90 | 70.89 |
| 2020 (7) | 0.46 | -16.08 | 150.08 | -17.71 | 191.03 | 20.17 | 25.32 | 93.28 | 0.74 | -56.65 | 112.96 | 10.9 | 87.13 | 6.84 |
| 2019 (6) | 0.54 | 6.43 | 182.39 | 20.01 | 158.96 | 1.89 | 13.10 | -27.1 | 1.70 | 37.68 | 101.86 | 1.34 | 81.55 | 18.67 |
| 2018 (5) | 0.51 | 14.29 | 151.98 | 51.36 | 156.01 | 13.73 | 17.97 | -33.12 | 1.23 | 154.49 | 100.51 | -7.17 | 68.72 | 0.73 |
| 2017 (4) | 0.45 | -15.8 | 100.41 | -2.36 | 137.18 | 29.15 | 26.87 | 27.53 | 0.48 | -54.28 | 108.27 | 7.89 | 68.22 | -10.65 |
| 2016 (3) | 0.53 | 3.28 | 102.84 | 7.99 | 106.22 | 20.75 | 21.07 | -2.81 | 1.06 | -44.97 | 100.35 | -3.48 | 76.35 | 0.14 |
| 2015 (2) | 0.51 | 9.81 | 95.23 | 30.2 | 87.97 | 4.99 | 21.68 | -38.9 | 1.93 | 79.61 | 103.97 | -7.1 | 76.24 | -6.22 |
| 2014 (1) | 0.47 | 24.38 | 73.14 | 80.15 | 83.79 | 14.78 | 35.48 | -24.14 | 1.07 | 0 | 111.92 | -15.28 | 81.30 | -12.39 |
| 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) | 0.27 | -8.36 | -7.22 | 113.84 | 11.5 | 0.9 | 45.17 | -10.45 | 9.24 | 0.01 | 3.8 | 0 | 181.02 | 8.31 | 16.25 | 134.91 | 7.96 | 28.5 |
| 23Q3 (19) | 0.29 | -5.9 | 5.94 | 102.1 | -2.27 | 7.88 | 50.44 | 4.24 | -5.45 | 0.01 | -19.48 | 0 | 167.13 | 8.68 | 9.26 | 124.96 | 11.96 | 25.09 |
| 23Q2 (18) | 0.31 | 0.52 | 3.38 | 104.47 | 4.76 | 20.15 | 48.39 | -4.29 | -29.49 | 0.01 | 14.3 | 0 | 153.78 | 5.24 | 7.4 | 111.61 | 12.44 | 13.55 |
| 23Q1 (17) | 0.31 | 7.04 | 15.97 | 99.72 | -11.61 | 73.19 | 50.56 | 22.27 | -12.89 | 0.01 | 0 | 0 | 146.12 | -6.16 | -0.68 | 99.26 | -5.46 | 3.71 |
| 22Q4 (16) | 0.29 | 4.63 | 9.21 | 112.82 | 19.21 | 39.85 | 41.35 | -22.49 | -16.63 | 0.00 | 0 | -100.0 | 155.72 | 1.8 | -25.67 | 104.99 | 5.1 | -29.49 |
| 22Q3 (15) | 0.27 | -8.17 | -38.97 | 94.64 | 8.84 | -43.39 | 53.35 | -22.26 | 35.34 | 0.00 | 0 | -100.0 | 152.97 | 6.84 | 41.76 | 99.90 | 1.64 | 23.17 |
| 22Q2 (14) | 0.30 | 12.76 | -35.24 | 86.95 | 51.01 | -44.56 | 68.63 | 18.25 | 40.9 | 0.00 | 0 | -100.0 | 143.18 | -2.68 | 31.26 | 98.29 | 2.7 | 16.82 |
| 22Q1 (13) | 0.26 | 0.8 | -45.19 | 57.58 | -28.62 | -62.68 | 58.04 | 17.02 | 36.92 | 0.00 | -100.0 | -100.0 | 147.12 | -29.77 | 40.77 | 95.71 | -35.72 | 17.23 |
| 21Q4 (12) | 0.26 | -41.53 | -42.53 | 80.67 | -51.75 | -46.25 | 49.60 | 25.82 | 16.16 | 1.75 | -0.28 | -22.53 | 209.49 | 94.13 | 85.46 | 148.90 | 83.58 | 70.89 |
| 21Q3 (11) | 0.45 | -2.56 | -7.15 | 167.19 | 6.59 | 7.04 | 39.42 | -19.07 | 10.23 | 1.75 | -1.71 | -24.26 | 107.91 | -1.07 | 0.61 | 81.11 | -3.6 | -3.08 |
| 21Q2 (10) | 0.46 | -4.55 | -15.66 | 156.85 | 1.67 | -14.02 | 48.71 | 14.91 | 92.07 | 1.78 | -19.05 | -44.75 | 109.08 | 4.37 | 5.62 | 84.14 | 3.06 | 0.18 |
| 21Q1 (9) | 0.48 | 5.69 | -10.83 | 154.28 | 2.8 | -18.02 | 42.39 | -0.73 | 435.23 | 2.20 | -2.38 | -79.01 | 104.51 | -7.48 | 2.36 | 81.64 | -6.3 | -1.08 |
| 20Q4 (8) | 0.46 | -5.54 | -16.08 | 150.08 | -3.92 | -17.71 | 42.70 | 19.41 | 191.67 | 2.26 | -2.5 | -59.58 | 112.96 | 5.31 | 10.9 | 87.13 | 4.11 | 6.84 |
| 20Q3 (7) | 0.48 | -11.49 | -12.38 | 156.2 | -14.37 | -10.33 | 35.76 | 41.01 | 300.45 | 2.31 | -28.3 | -78.12 | 107.26 | 3.85 | 7.29 | 83.69 | -0.36 | 8.15 |
| 20Q2 (6) | 0.55 | 0.9 | 0.68 | 182.42 | -3.07 | 7.96 | 25.36 | 220.2 | 64.46 | 3.23 | -69.24 | -40.19 | 103.28 | 1.16 | 5.62 | 83.99 | 1.77 | 16.43 |
| 20Q1 (5) | 0.54 | -0.53 | 6.13 | 188.2 | 3.19 | 16.58 | 7.92 | -45.9 | -42.44 | 10.49 | 87.99 | 82.9 | 102.10 | 0.24 | -1.73 | 82.53 | 1.2 | 13.12 |
| 19Q4 (4) | 0.54 | -1.38 | 0.0 | 182.39 | 4.7 | 0.0 | 14.64 | 63.94 | 0.0 | 5.58 | -47.22 | 0.0 | 101.86 | 1.89 | 0.0 | 81.55 | 5.39 | 0.0 |
| 19Q3 (3) | 0.55 | 1.71 | 0.0 | 174.2 | 3.1 | 0.0 | 8.93 | -42.09 | 0.0 | 10.57 | 95.95 | 0.0 | 99.97 | 2.24 | 0.0 | 77.38 | 7.26 | 0.0 |
| 19Q2 (2) | 0.54 | 6.37 | 0.0 | 168.97 | 4.66 | 0.0 | 15.42 | 12.06 | 0.0 | 5.39 | -5.93 | 0.0 | 97.78 | -5.89 | 0.0 | 72.14 | -1.12 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 161.44 | 0.0 | 0.0 | 13.76 | 0.0 | 0.0 | 5.73 | 0.0 | 0.0 | 103.90 | 0.0 | 0.0 | 72.96 | 0.0 | 0.0 |
