- 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) | 0.37 | -16.6 | 1.96 | -42.35 | 18.17 | 27.96 | 11.36 | -5.96 | 0.32 | -84.92 | 383.61 | 36.55 | 281.15 | 59.85 |
| 2022 (9) | 0.44 | 2.35 | 3.4 | -11.23 | 14.2 | 3.8 | 12.08 | 3.69 | 2.15 | 11.49 | 280.94 | -2.36 | 175.88 | -13.31 |
| 2021 (8) | 0.43 | 0.91 | 3.83 | -15.82 | 13.68 | 15.74 | 11.65 | 64.78 | 1.93 | -44.99 | 287.74 | 0.43 | 202.89 | -8.73 |
| 2020 (7) | 0.43 | -0.07 | 4.55 | 12.07 | 11.82 | -34.19 | 7.07 | -28.44 | 3.50 | 0 | 286.51 | 20.49 | 222.29 | 32.23 |
| 2019 (6) | 0.43 | 14.28 | 4.06 | 4.64 | 17.96 | -18.07 | 9.88 | -47.05 | 0.00 | 0 | 237.78 | 6.54 | 168.11 | 15.4 |
| 2018 (5) | 0.37 | -16.13 | 3.88 | -18.66 | 21.92 | 5.74 | 18.66 | -15.14 | 0.00 | 0 | 223.19 | 17.09 | 145.67 | 24.91 |
| 2017 (4) | 0.45 | 26.99 | 4.77 | 611.94 | 20.73 | 3.19 | 21.99 | -4.68 | 0.25 | 317.03 | 190.61 | -42.68 | 116.62 | -44.06 |
| 2016 (3) | 0.35 | 25.49 | 0.67 | -59.88 | 20.09 | 30.54 | 23.07 | 148.87 | 0.06 | -62.87 | 332.53 | 19.8 | 208.49 | 19.87 |
| 2015 (2) | 0.28 | -27.74 | 1.67 | -36.5 | 15.39 | -7.07 | 9.27 | 11.55 | 0.16 | 109.02 | 277.57 | 40.03 | 173.93 | 46.59 |
| 2014 (1) | 0.39 | 5.06 | 2.63 | 43.72 | 16.56 | 25.93 | 8.31 | -55.49 | 0.08 | 0 | 198.22 | -10.23 | 118.65 | -14.38 |
| 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) | 0.37 | -21.47 | -16.6 | 1.96 | -31.71 | -42.35 | 14.13 | 43.02 | -19.72 | 0.75 | -77.5 | -85.09 | 383.61 | 28.59 | 36.55 | 281.15 | 36.06 | 59.85 |
| 23Q3 (19) | 0.47 | 10.18 | 2.19 | 2.87 | -10.59 | -13.29 | 9.88 | 48.57 | 13.04 | 3.33 | -64.38 | -72.87 | 298.32 | 8.17 | 9.69 | 206.63 | 12.56 | 20.18 |
| 23Q2 (18) | 0.42 | -0.61 | -16.42 | 3.21 | -5.59 | -22.09 | 6.65 | -54.23 | -57.15 | 9.36 | 100.96 | 59.42 | 275.80 | -3.18 | 26.24 | 183.58 | 2.69 | 24.61 |
| 23Q1 (17) | 0.43 | -3.02 | -3.66 | 3.4 | 0.0 | -14.36 | 14.53 | -17.44 | 137.81 | 4.66 | -7.45 | -77.83 | 284.85 | 1.39 | 2.47 | 178.77 | 1.64 | -6.91 |
| 22Q4 (16) | 0.44 | -3.78 | 2.35 | 3.4 | 2.72 | -11.23 | 17.60 | 101.37 | 67.94 | 5.03 | -59.05 | -41.5 | 280.94 | 3.3 | -2.36 | 175.88 | 2.3 | -13.31 |
| 22Q3 (15) | 0.46 | -9.89 | -2.45 | 3.31 | -19.66 | -12.89 | 8.74 | -43.69 | -40.79 | 12.29 | 109.31 | 190.39 | 271.96 | 24.48 | 13.26 | 171.93 | 16.71 | 1.1 |
| 22Q2 (14) | 0.51 | 14.58 | 11.7 | 4.12 | 3.78 | -8.04 | 15.52 | 154.01 | 0.98 | 5.87 | -72.05 | 24.51 | 218.47 | -21.41 | -11.18 | 147.32 | -23.29 | -20.85 |
| 22Q1 (13) | 0.44 | 3.02 | 0.89 | 3.97 | 3.66 | -13.51 | 6.11 | -41.7 | 22.69 | 21.00 | 144.19 | -1.87 | 277.99 | -3.39 | 2.58 | 192.04 | -5.35 | -6.52 |
| 21Q4 (12) | 0.43 | -8.29 | 0.91 | 3.83 | 0.79 | -15.82 | 10.48 | -29.0 | -36.98 | 8.60 | 103.27 | 53.57 | 287.74 | 19.84 | 0.43 | 202.89 | 19.3 | -8.73 |
| 21Q3 (11) | 0.47 | 3.19 | 14.95 | 3.8 | -15.18 | -0.26 | 14.76 | -3.97 | 96.02 | 4.23 | -10.26 | 0 | 240.11 | -2.38 | -7.24 | 170.06 | -8.63 | -9.63 |
| 21Q2 (10) | 0.45 | 3.48 | 14.65 | 4.48 | -2.4 | 19.79 | 15.37 | 208.63 | 1.39 | 4.71 | -77.97 | 0 | 245.96 | -9.24 | -4.2 | 186.12 | -9.4 | 6.74 |
| 21Q1 (9) | 0.44 | 3.05 | 10.35 | 4.59 | 0.88 | 16.2 | 4.98 | -70.05 | 169.65 | 21.40 | 282.14 | 0 | 271.01 | -5.41 | 7.72 | 205.44 | -7.58 | 18.44 |
| 20Q4 (8) | 0.43 | 4.46 | -0.07 | 4.55 | 19.42 | 12.07 | 16.63 | 120.85 | 400.9 | 5.60 | 0 | 0 | 286.51 | 10.68 | 20.49 | 222.29 | 18.12 | 32.23 |
| 20Q3 (7) | 0.41 | 2.93 | -1.23 | 3.81 | 1.87 | -5.93 | 7.53 | -50.33 | -67.28 | 0.00 | 0 | 0 | 258.86 | 0.82 | 8.17 | 188.19 | 7.93 | 12.54 |
| 20Q2 (6) | 0.40 | -0.4 | -6.82 | 3.74 | -5.32 | -7.88 | 15.16 | 312.03 | 151.41 | 0.00 | 0 | 0 | 256.75 | 2.05 | 9.76 | 174.37 | 0.53 | 42.69 |
| 20Q1 (5) | 0.40 | -6.68 | -5.75 | 3.95 | -2.71 | -0.75 | -7.15 | -315.36 | -225.88 | 0.00 | 0 | 0 | 251.59 | 5.81 | 6.75 | 173.45 | 3.18 | 23.73 |
| 19Q4 (4) | 0.43 | 3.24 | 0.0 | 4.06 | 0.25 | 0.0 | 3.32 | -85.57 | 0.0 | 0.00 | 0 | 0.0 | 237.78 | -0.64 | 0.0 | 168.11 | 0.53 | 0.0 |
| 19Q3 (3) | 0.41 | -2.89 | 0.0 | 4.05 | -0.25 | 0.0 | 23.01 | 281.59 | 0.0 | 0.00 | 0 | 0.0 | 239.31 | 2.3 | 0.0 | 167.22 | 36.84 | 0.0 |
| 19Q2 (2) | 0.43 | 0.73 | 0.0 | 4.06 | 2.01 | 0.0 | 6.03 | 6.16 | 0.0 | 0.00 | 0 | 0.0 | 233.92 | -0.75 | 0.0 | 122.20 | -12.83 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 3.98 | 0.0 | 0.0 | 5.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 235.69 | 0.0 | 0.0 | 140.18 | 0.0 | 0.0 |
