- 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) | 0.38 | 29.35 | 16.43 | 45.91 | 44.32 | -16.24 | 24.57 | -76.37 | 2.54 | 142.36 | 350.21 | 11.25 | 288.28 | 18.37 |
| 2022 (9) | 0.29 | -16.33 | 11.26 | 8.27 | 52.91 | -14.18 | 103.98 | -47.52 | 1.05 | 121.46 | 314.80 | 71.4 | 243.54 | 64.18 |
| 2021 (8) | 0.35 | -16.66 | 10.4 | -10.73 | 61.65 | 37.67 | 198.13 | 138.11 | 0.47 | 28.72 | 183.66 | 19.17 | 148.34 | 17.79 |
| 2020 (7) | 0.42 | -0.94 | 11.65 | 6.78 | 44.78 | 33.59 | 83.21 | 170.25 | 0.37 | -41.57 | 154.12 | 9.49 | 125.94 | 13.93 |
| 2019 (6) | 0.43 | -2.11 | 10.91 | 3.61 | 33.52 | -5.52 | 30.79 | -28.96 | 0.63 | 129.45 | 140.76 | 10.8 | 110.54 | 13.2 |
| 2018 (5) | 0.44 | 0.23 | 10.53 | 26.56 | 35.48 | 15.57 | 43.34 | 8.4 | 0.27 | 62.79 | 127.04 | 0.27 | 97.65 | 4.58 |
| 2017 (4) | 0.43 | 1.12 | 8.32 | 2.72 | 30.7 | 5.64 | 39.98 | 15.48 | 0.17 | -45.2 | 126.70 | -9.24 | 93.37 | -18.79 |
| 2016 (3) | 0.43 | 7.18 | 8.1 | 9.31 | 29.06 | -1.89 | 34.62 | 22.29 | 0.31 | -10.52 | 139.60 | -14.07 | 114.97 | -13.64 |
| 2015 (2) | 0.40 | -1.18 | 7.41 | -4.76 | 29.62 | 0.14 | 28.31 | 18.01 | 0.34 | -10.9 | 162.45 | 0.97 | 133.13 | 1.03 |
| 2014 (1) | 0.41 | 0 | 7.78 | 0 | 29.58 | 0 | 23.99 | 0 | 0.39 | 0 | 160.89 | 0 | 131.77 | 0 |
| 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) | 0.38 | 6.96 | 29.35 | 16.43 | -27.68 | 45.91 | 11.28 | -45.35 | -79.31 | 12.75 | 7.83 | 57.08 | 350.21 | 66.54 | 11.25 | 288.28 | 75.22 | 18.37 |
| 23Q3 (19) | 0.36 | -9.7 | 22.39 | 22.72 | 10.18 | 91.89 | 20.64 | -32.19 | -74.95 | 11.83 | 31.94 | 163.92 | 210.28 | 19.02 | -32.73 | 164.52 | 18.52 | -30.69 |
| 23Q2 (18) | 0.39 | -1.6 | 8.55 | 20.62 | 1.73 | 138.38 | 30.44 | -41.65 | -80.57 | 8.96 | 7.17 | 346.97 | 176.67 | 7.3 | -3.59 | 138.81 | 12.95 | -0.17 |
| 23Q1 (17) | 0.40 | 36.1 | 4.7 | 20.27 | 80.02 | 100.1 | 52.17 | -4.31 | -66.03 | 8.37 | 3.03 | 257.01 | 164.65 | -47.7 | -3.94 | 122.90 | -49.54 | -8.85 |
| 22Q4 (16) | 0.29 | 1.2 | -16.33 | 11.26 | -4.9 | 8.27 | 54.52 | -33.82 | -61.95 | 8.12 | 81.17 | 290.19 | 314.80 | 0.71 | 71.4 | 243.54 | 2.6 | 64.18 |
| 22Q3 (15) | 0.29 | -19.91 | -20.7 | 11.84 | 36.88 | 6.47 | 82.38 | -47.42 | -75.0 | 4.48 | 123.45 | 198.78 | 312.59 | 70.59 | 88.52 | 237.37 | 70.72 | 71.81 |
| 22Q2 (14) | 0.36 | -5.09 | 2.77 | 8.65 | -14.61 | 131.28 | 156.68 | 2.03 | -50.22 | 2.01 | -14.4 | 0 | 183.24 | 6.9 | 9.1 | 139.04 | 3.11 | -3.93 |
| 22Q1 (13) | 0.38 | 8.77 | -10.64 | 10.13 | -2.6 | -10.04 | 153.57 | 7.18 | 27.43 | 2.34 | 12.6 | 106.59 | 171.41 | -6.67 | 18.31 | 134.84 | -9.1 | 13.37 |
| 21Q4 (12) | 0.35 | -4.08 | -16.66 | 10.4 | -6.47 | -10.73 | 143.28 | -56.52 | 56.42 | 2.08 | 38.73 | 34.87 | 183.66 | 10.77 | 19.17 | 148.34 | 7.37 | 17.79 |
| 21Q3 (11) | 0.37 | 3.79 | -12.68 | 11.12 | 197.33 | 12.21 | 329.50 | 4.68 | 237.15 | 1.50 | 0 | -13.16 | 165.81 | -1.28 | 7.64 | 138.16 | -4.54 | 13.54 |
| 21Q2 (10) | 0.35 | -17.47 | -22.6 | 3.74 | -66.79 | -64.24 | 314.76 | 161.19 | 177.49 | 0.00 | -100.0 | -100.0 | 167.96 | 15.93 | 14.95 | 144.73 | 21.68 | 24.19 |
| 21Q1 (9) | 0.43 | 1.44 | 0 | 11.26 | -3.35 | 0 | 120.51 | 31.56 | 0 | 1.13 | -26.49 | 0 | 144.88 | -6.0 | 0 | 118.94 | -5.56 | 0 |
| 20Q4 (8) | 0.42 | 0.5 | 0 | 11.65 | 17.56 | 0 | 91.60 | -6.27 | 0 | 1.54 | -10.68 | 0 | 154.12 | 0.05 | 0 | 125.94 | 3.5 | 0 |
| 20Q3 (7) | 0.42 | -8.01 | 0 | 9.91 | -5.26 | 0 | 97.73 | -13.84 | 0 | 1.73 | 17.01 | 0 | 154.04 | 5.43 | 0 | 121.68 | 4.41 | 0 |
| 20Q2 (6) | 0.46 | 0 | 0 | 10.46 | 0 | 0 | 113.43 | 0 | 0 | 1.48 | 0 | 0 | 146.11 | 0 | 0 | 116.54 | 0 | 0 |
