- 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) | 0.47 | -13.3 | 34.31 | -41.02 | 216.15 | -12.03 | 9.92 | -40.6 | 0.02 | -96.76 | 161.01 | 4.03 | 129.34 | 5.38 |
| 2022 (9) | 0.54 | -8.36 | 58.17 | -1.72 | 245.72 | 2.14 | 16.70 | -11.59 | 0.62 | -52.59 | 154.77 | 20.75 | 122.74 | 34.45 |
| 2021 (8) | 0.59 | -5.39 | 59.19 | 11.2 | 240.58 | 13.59 | 18.89 | -30.37 | 1.30 | -9.29 | 128.17 | 1.31 | 91.29 | -2.14 |
| 2020 (7) | 0.62 | 14.92 | 53.23 | 78.15 | 211.8 | 64.61 | 27.13 | 33.12 | 1.43 | -99.08 | 126.51 | -8.47 | 93.29 | -3.86 |
| 2019 (6) | 0.54 | 27.61 | 29.88 | 71.43 | 128.67 | 23.28 | 20.38 | 21.02 | 155.50 | 0 | 138.22 | -20.95 | 97.04 | -29.92 |
| 2018 (5) | 0.42 | 3.58 | 17.43 | 0.93 | 104.37 | -10.36 | 16.84 | -39.23 | 0.00 | 0 | 174.85 | -4.67 | 138.47 | 16.19 |
| 2017 (4) | 0.41 | 1.67 | 17.27 | 26.15 | 116.43 | -13.81 | 27.71 | -41.81 | 0.00 | 0 | 183.41 | -1.16 | 119.18 | -16.8 |
| 2016 (3) | 0.40 | -9.17 | 13.69 | -8.67 | 135.09 | -20.22 | 47.62 | -15.57 | 0.00 | 0 | 185.57 | 13.26 | 143.24 | 15.69 |
| 2015 (2) | 0.44 | 4.55 | 14.99 | -12.39 | 169.32 | 3.87 | 56.40 | 128.99 | 0.00 | 0 | 163.85 | -0.85 | 123.81 | -2.58 |
| 2014 (1) | 0.42 | -5.97 | 17.11 | 0.65 | 163.01 | 27.4 | 24.63 | 239.26 | 0.00 | 0 | 165.26 | -7.91 | 127.09 | -6.74 |
| 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) | 0.47 | -8.87 | -13.3 | 34.31 | -23.4 | -41.02 | 8.15 | -47.79 | -6.32 | 0.10 | -87.33 | -96.2 | 161.01 | 6.71 | 4.03 | 129.34 | 7.64 | 5.38 |
| 23Q3 (19) | 0.51 | -2.82 | -11.21 | 44.79 | 9.67 | -28.62 | 15.61 | 9.54 | -35.36 | 0.81 | -6.81 | -57.15 | 150.89 | 3.13 | 4.97 | 120.16 | 4.93 | 8.71 |
| 23Q2 (18) | 0.53 | 7.51 | -10.82 | 40.84 | -18.94 | -31.72 | 14.25 | 550.68 | -8.18 | 0.86 | -96.47 | -80.62 | 146.31 | -9.5 | 9.07 | 114.51 | -7.99 | 20.69 |
| 23Q1 (17) | 0.49 | -8.94 | -15.44 | 50.38 | -13.39 | -21.28 | 2.19 | -74.83 | -91.1 | 24.50 | 812.2 | 406.36 | 161.67 | 4.46 | 18.08 | 124.45 | 1.39 | 20.8 |
| 22Q4 (16) | 0.54 | -6.67 | -8.36 | 58.17 | -7.3 | -1.72 | 8.70 | -63.98 | -43.43 | 2.69 | 42.97 | -59.47 | 154.77 | 7.67 | 20.75 | 122.74 | 11.05 | 34.45 |
| 22Q3 (15) | 0.58 | -2.39 | -2.59 | 62.75 | 4.92 | 6.68 | 24.15 | 55.61 | 11.29 | 1.88 | -57.85 | -66.64 | 143.74 | 7.16 | 12.5 | 110.53 | 16.49 | 26.19 |
| 22Q2 (14) | 0.59 | 1.94 | 0.72 | 59.81 | -6.55 | 8.0 | 15.52 | -36.91 | -87.38 | 4.46 | -7.88 | 12.28 | 134.14 | -2.02 | 5.19 | 94.88 | -7.9 | 7.79 |
| 22Q1 (13) | 0.58 | -1.31 | -3.7 | 64.0 | 8.13 | 15.19 | 24.60 | 59.95 | 177.65 | 4.84 | -26.99 | -45.19 | 136.91 | 6.82 | 8.09 | 103.02 | 12.85 | 19.18 |
| 21Q4 (12) | 0.59 | -0.8 | -5.39 | 59.19 | 0.63 | 11.2 | 15.38 | -29.12 | -61.21 | 6.63 | 17.67 | 54.44 | 128.17 | 0.31 | 1.31 | 91.29 | 4.22 | -2.14 |
| 21Q3 (11) | 0.59 | 0.92 | -5.23 | 58.82 | 6.21 | 26.77 | 21.70 | -82.35 | -49.55 | 5.63 | 41.87 | 47.22 | 127.77 | 0.2 | -0.81 | 87.59 | -0.49 | -7.46 |
| 21Q2 (10) | 0.59 | -2.53 | -1.33 | 55.38 | -0.32 | 37.32 | 122.96 | 1287.81 | 293.35 | 3.97 | -55.03 | -9.8 | 127.52 | 0.68 | -3.98 | 88.02 | 1.83 | -8.21 |
| 21Q1 (9) | 0.60 | -3.05 | 10.49 | 55.56 | 4.38 | 55.11 | 8.86 | -77.65 | 3264.29 | 8.83 | 105.74 | 0 | 126.66 | 0.12 | -9.48 | 86.44 | -7.34 | -8.49 |
| 20Q4 (8) | 0.62 | -0.63 | 14.92 | 53.23 | 14.72 | 78.15 | 39.65 | -7.81 | 531.37 | 4.29 | 12.17 | 0 | 126.51 | -1.79 | -8.47 | 93.29 | -1.44 | -3.86 |
| 20Q3 (7) | 0.62 | 5.08 | 28.31 | 46.4 | 15.05 | 166.67 | 43.01 | 37.59 | -19.47 | 3.83 | -13.08 | 0 | 128.81 | -3.01 | -3.13 | 94.65 | -1.29 | -4.74 |
| 20Q2 (6) | 0.59 | 9.15 | 37.2 | 40.33 | 12.59 | 163.25 | 31.26 | 11264.29 | -30.39 | 4.40 | 0 | 0 | 132.81 | -5.09 | -16.56 | 95.89 | 1.51 | -23.48 |
| 20Q1 (5) | 0.54 | 0.84 | 34.6 | 35.82 | 19.88 | 127.86 | -0.28 | -104.46 | 97.45 | 0.00 | 0 | 0 | 139.93 | 1.24 | -20.07 | 94.46 | -2.66 | -30.03 |
| 19Q4 (4) | 0.54 | 10.95 | 0.0 | 29.88 | 71.72 | 0.0 | 6.28 | -88.24 | 0.0 | 0.00 | 0 | 0.0 | 138.22 | 3.95 | 0.0 | 97.04 | -2.33 | 0.0 |
| 19Q3 (3) | 0.49 | 12.35 | 0.0 | 17.4 | 13.58 | 0.0 | 53.41 | 18.93 | 0.0 | 0.00 | 0 | 0.0 | 132.97 | -16.46 | 0.0 | 99.36 | -20.71 | 0.0 |
| 19Q2 (2) | 0.43 | 7.08 | 0.0 | 15.32 | -2.54 | 0.0 | 44.91 | 508.27 | 0.0 | 0.00 | 0 | 0.0 | 159.16 | -9.08 | 0.0 | 125.32 | -7.17 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 15.72 | 0.0 | 0.0 | -11.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 175.06 | 0.0 | 0.0 | 135.00 | 0.0 | 0.0 |
