- 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) | 0.53 | 1.64 | 89.65 | 5.06 | 70.63 | 12.76 | 524.01 | 278.89 | 1.64 | -24.29 | 243.56 | -9.78 | 9.03 | 450.61 |
| 2022 (9) | 0.52 | -11.93 | 85.33 | -10.58 | 62.64 | 46.56 | 138.30 | 309.66 | 2.17 | -56.76 | 269.95 | 10.66 | 1.64 | -15.9 |
| 2021 (8) | 0.60 | 4.2 | 95.43 | 21.6 | 42.74 | -7.41 | 33.76 | -39.14 | 5.03 | 23.9 | 243.94 | -8.0 | 1.95 | -29.35 |
| 2020 (7) | 0.57 | 21.63 | 78.48 | 82.89 | 46.16 | -37.88 | 55.47 | -24.32 | 4.06 | 346.04 | 265.15 | -8.96 | 2.76 | -83.65 |
| 2019 (6) | 0.47 | -13.1 | 42.91 | -16.71 | 74.31 | 95.97 | 73.30 | 93.51 | 0.91 | -53.29 | 291.23 | 27.32 | 16.88 | 916.87 |
| 2018 (5) | 0.54 | 14.57 | 51.52 | 16.67 | 37.92 | -9.3 | 37.88 | -74.89 | 1.95 | 41.69 | 228.73 | -19.29 | 1.66 | -70.41 |
| 2017 (4) | 0.47 | 21.35 | 44.16 | 78.64 | 41.81 | 25.07 | 150.83 | -22.27 | 1.37 | 21.35 | 283.38 | -24.23 | 5.61 | -84.55 |
| 2016 (3) | 0.39 | -13.24 | 24.72 | -17.32 | 33.43 | -0.09 | 194.04 | 41.88 | 1.13 | 50.16 | 373.99 | 36.2 | 36.31 | 48.93 |
| 2015 (2) | 0.45 | 12.63 | 29.9 | 61.19 | 33.46 | -9.71 | 136.76 | -33.63 | 0.75 | 205.46 | 274.58 | -0.15 | 24.38 | 240.98 |
| 2014 (1) | 0.40 | -22.91 | 18.55 | -14.12 | 37.06 | 18.74 | 206.07 | 0.55 | 0.25 | 0 | 274.99 | 44.98 | 7.15 | -75.71 |
| 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) | 0.53 | 1.16 | 1.64 | 89.65 | 3.16 | 5.06 | 901.07 | 24.38 | 6180.09 | 3.59 | 5.91 | -27.39 | 243.56 | 7.64 | -9.78 | 9.03 | 14.59 | 450.61 |
| 23Q3 (19) | 0.53 | -2.04 | 4.0 | 86.9 | 0.35 | 6.93 | 724.43 | 50916.2 | 141.57 | 3.39 | -51.24 | -31.44 | 226.28 | -5.38 | -25.44 | 7.88 | 332.97 | -39.06 |
| 23Q2 (18) | 0.54 | 6.15 | -4.52 | 86.6 | 6.55 | -7.28 | 1.42 | -99.69 | -99.42 | 6.96 | 0.0 | 55.88 | 239.15 | -15.37 | -8.13 | 1.82 | -73.08 | -34.77 |
| 23Q1 (17) | 0.51 | -3.37 | -17.94 | 81.28 | -4.75 | -23.34 | 465.13 | 3238.53 | 6093.94 | 6.96 | 40.61 | -23.63 | 282.57 | 4.67 | 26.1 | 6.76 | 312.2 | 27.55 |
| 22Q4 (16) | 0.52 | 3.51 | -11.93 | 85.33 | 5.0 | -10.58 | -14.82 | -104.94 | -114.27 | 4.95 | 0.0 | -45.69 | 269.95 | -11.05 | 10.66 | 1.64 | -87.32 | -15.9 |
| 22Q3 (15) | 0.51 | -10.07 | -19.59 | 81.27 | -12.99 | -21.5 | 299.89 | 22.42 | 364.66 | 4.95 | 10.86 | -55.9 | 303.49 | 16.58 | 23.53 | 12.93 | 363.44 | 36.11 |
| 22Q2 (14) | 0.56 | -8.77 | -12.33 | 93.4 | -11.91 | -14.59 | 244.97 | 3256.83 | 4922.24 | 4.46 | -51.01 | -31.48 | 260.32 | 16.17 | 13.56 | 2.79 | -47.36 | 248.75 |
| 22Q1 (13) | 0.62 | 3.71 | 0.64 | 106.03 | 11.11 | 11.17 | -7.76 | -107.47 | -158.67 | 9.11 | 0.0 | 39.87 | 224.09 | -8.14 | -2.47 | 5.30 | 171.79 | 244.16 |
| 21Q4 (12) | 0.60 | -5.49 | 4.2 | 95.43 | -7.82 | 21.6 | 103.84 | 60.89 | 11.4 | 9.11 | -18.81 | 39.87 | 243.94 | -0.71 | -8.0 | 1.95 | -79.47 | -29.35 |
| 21Q3 (11) | 0.63 | -1.96 | 6.23 | 103.53 | -5.33 | 29.41 | 64.54 | 1370.47 | 253.26 | 11.22 | 72.27 | -73.29 | 245.68 | 7.18 | 1.31 | 9.50 | 1087.5 | 318.5 |
| 21Q2 (10) | 0.64 | 4.72 | 16.67 | 109.36 | 14.66 | 79.04 | -5.08 | -69.33 | -108.57 | 6.51 | 0.0 | -61.94 | 229.23 | -0.24 | -11.23 | 0.80 | -48.05 | -89.22 |
| 21Q1 (9) | 0.61 | 7.38 | 22.09 | 95.38 | 21.53 | 78.85 | -3.00 | -103.22 | -108.34 | 6.51 | 0.0 | -69.14 | 229.77 | -13.34 | -22.14 | 1.54 | -44.2 | -63.51 |
| 20Q4 (8) | 0.57 | -3.64 | 21.63 | 78.48 | -1.9 | 82.89 | 93.21 | 410.18 | -48.39 | 6.51 | -84.5 | 383.33 | 265.15 | 9.34 | -8.96 | 2.76 | 21.59 | -83.65 |
| 20Q3 (7) | 0.59 | 7.67 | 0.76 | 80.0 | 30.98 | 26.56 | 18.27 | -69.2 | -53.5 | 42.00 | 145.48 | 545.62 | 242.50 | -6.09 | 17.27 | 2.27 | -69.41 | 90.76 |
| 20Q2 (6) | 0.55 | 9.58 | -5.94 | 61.08 | 14.53 | -1.9 | 59.31 | 64.89 | -1.54 | 17.11 | -18.91 | 747.33 | 258.22 | -12.5 | 32.56 | 7.42 | 75.83 | 245.12 |
| 20Q1 (5) | 0.50 | 6.98 | -12.0 | 53.33 | 24.28 | -9.29 | 35.97 | -80.09 | 2706.52 | 21.10 | 1466.14 | 0 | 295.12 | 1.34 | 44.54 | 4.22 | -75.0 | 78.06 |
| 19Q4 (4) | 0.47 | -20.17 | 0.0 | 42.91 | -32.12 | 0.0 | 180.62 | 359.71 | 0.0 | 1.35 | -79.29 | 0.0 | 291.23 | 40.84 | 0.0 | 16.88 | 1318.49 | 0.0 |
| 19Q3 (3) | 0.59 | 0.51 | 0.0 | 63.21 | 1.53 | 0.0 | 39.29 | -34.78 | 0.0 | 6.51 | 222.17 | 0.0 | 206.78 | 6.15 | 0.0 | 1.19 | -44.65 | 0.0 |
| 19Q2 (2) | 0.59 | 2.52 | 0.0 | 62.26 | 5.9 | 0.0 | 60.24 | 4465.22 | 0.0 | 2.02 | 0 | 0.0 | 194.80 | -4.59 | 0.0 | 2.15 | -9.28 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 58.79 | 0.0 | 0.0 | -1.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.18 | 0.0 | 0.0 | 2.37 | 0.0 | 0.0 |
