- 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) | 0.42 | -9.04 | 19.8 | -9.22 | 45.35 | 11.45 | 10.33 | -43.55 | 0.00 | 0 | 187.04 | -42.93 | 172.02 | -42.39 |
| 2022 (9) | 0.46 | -7.7 | 21.81 | -12.93 | 40.69 | -22.8 | 18.30 | -63.09 | 2.49 | 199.17 | 327.72 | 48.27 | 298.59 | 45.69 |
| 2021 (8) | 0.50 | -1.14 | 25.05 | 14.23 | 52.71 | 29.96 | 49.58 | 79.25 | 0.83 | -37.31 | 221.03 | 5.27 | 204.95 | 7.33 |
| 2020 (7) | 0.51 | 9.86 | 21.93 | 12.98 | 40.56 | -21.07 | 27.66 | -21.13 | 1.33 | 604.95 | 209.97 | 9.88 | 190.96 | 8.54 |
| 2019 (6) | 0.46 | 29.91 | 19.41 | 87.54 | 51.39 | 12.23 | 35.07 | -39.74 | 0.19 | 0 | 191.09 | -10.0 | 175.93 | -5.86 |
| 2018 (5) | 0.36 | 0.54 | 10.35 | 44.55 | 45.79 | 39.14 | 58.20 | 19.93 | 0.00 | 0 | 212.33 | -3.65 | 186.88 | 3.4 |
| 2017 (4) | 0.35 | -3.07 | 7.16 | -19.19 | 32.91 | -2.08 | 48.53 | -19.71 | 0.00 | 0 | 220.38 | 5.0 | 180.73 | 2.69 |
| 2016 (3) | 0.37 | 7.66 | 8.86 | 29433.33 | 33.61 | -23.51 | 60.44 | -94.05 | 0.00 | 0 | 209.88 | -48.24 | 175.99 | -49.73 |
| 2015 (2) | 0.34 | 39.56 | 0.03 | 0 | 43.94 | 43.08 | 1015.53 | 1506.09 | 0.00 | 0 | 405.49 | 43.79 | 350.11 | 49.95 |
| 2014 (1) | 0.24 | -23.09 | 0 | 0 | 30.71 | 13.7 | 63.23 | -6.6 | 0.00 | 0 | 282.01 | -12.84 | 233.49 | -16.64 |
| 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) | 0.42 | -12.82 | -9.04 | 19.8 | -29.01 | -9.22 | 10.07 | 34.45 | -11.59 | 0.00 | -100.0 | -100.0 | 187.04 | -6.18 | -42.93 | 172.02 | -7.27 | -42.39 |
| 23Q3 (19) | 0.48 | -1.49 | 1.57 | 27.89 | 26.14 | 29.18 | 7.49 | -7.53 | -72.5 | 3.60 | -49.21 | -68.74 | 199.35 | -11.78 | -36.28 | 185.51 | -11.48 | -34.53 |
| 23Q2 (18) | 0.49 | 10.83 | 0.2 | 22.11 | 2.27 | 95.84 | 8.10 | -52.27 | -2.17 | 7.09 | 125.7 | -72.71 | 225.98 | -18.32 | 7.08 | 209.58 | -17.19 | 10.49 |
| 23Q1 (17) | 0.44 | -4.44 | 0.73 | 21.62 | -0.87 | 9.75 | 16.97 | 48.99 | -48.79 | 3.14 | -62.72 | -7.07 | 276.66 | -15.58 | 9.6 | 253.09 | -15.24 | 9.89 |
| 22Q4 (16) | 0.46 | -2.65 | -7.7 | 21.81 | 1.02 | -12.93 | 11.39 | -58.19 | -76.63 | 8.43 | -26.86 | 153.91 | 327.72 | 4.76 | 48.27 | 298.59 | 5.38 | 45.69 |
| 22Q3 (15) | 0.48 | -2.82 | -7.85 | 21.59 | 91.23 | -20.51 | 27.24 | 228.99 | -44.63 | 11.53 | -55.66 | 290.11 | 312.84 | 48.24 | 53.16 | 283.35 | 49.38 | 51.49 |
| 22Q2 (14) | 0.49 | 11.41 | 5.47 | 11.29 | -42.69 | -47.39 | 8.28 | -75.02 | -83.22 | 26.00 | 668.59 | 920.1 | 211.03 | -16.4 | 1.48 | 189.68 | -17.65 | 0.2 |
| 22Q1 (13) | 0.44 | -12.44 | -11.11 | 19.7 | -21.36 | -10.33 | 33.14 | -32.01 | -35.4 | 3.38 | 1.87 | 22.9 | 252.42 | 14.2 | 31.07 | 230.32 | 12.38 | 30.15 |
| 21Q4 (12) | 0.50 | -2.81 | -1.14 | 25.05 | -7.77 | 14.23 | 48.74 | -0.93 | 24.85 | 3.32 | 12.38 | -15.94 | 221.03 | 8.21 | 5.27 | 204.95 | 9.58 | 7.33 |
| 21Q3 (11) | 0.52 | 11.23 | -5.64 | 27.16 | 26.56 | 44.54 | 49.20 | -0.28 | 33.51 | 2.95 | 15.93 | -32.1 | 204.26 | -1.78 | 4.61 | 187.04 | -1.19 | 7.73 |
| 21Q2 (10) | 0.46 | -6.1 | -17.34 | 21.46 | -2.32 | 11.13 | 49.34 | -3.82 | 77.87 | 2.55 | -7.4 | 136.74 | 207.96 | 7.98 | 38.75 | 189.30 | 6.97 | 42.61 |
| 21Q1 (9) | 0.49 | -2.62 | 9.66 | 21.97 | 0.18 | 12.26 | 51.30 | 31.4 | 265.38 | 2.75 | -30.33 | -2.86 | 192.59 | -8.28 | -1.33 | 176.96 | -7.33 | 0.75 |
| 20Q4 (8) | 0.51 | -7.23 | 9.86 | 21.93 | 16.71 | 12.98 | 39.04 | 5.94 | 36.93 | 3.95 | -9.22 | 451.6 | 209.97 | 7.53 | 9.88 | 190.96 | 9.99 | 8.54 |
| 20Q3 (7) | 0.55 | -2.56 | 13.79 | 18.79 | -2.69 | -9.01 | 36.85 | 32.84 | 24.33 | 4.35 | 304.19 | 0 | 195.26 | 30.28 | 16.55 | 173.62 | 30.8 | 12.78 |
| 20Q2 (6) | 0.56 | 24.57 | 17.25 | 19.31 | -1.33 | 86.57 | 27.74 | 97.58 | -26.69 | 1.08 | -62.0 | 0 | 149.88 | -23.21 | -10.46 | 132.74 | -24.43 | -12.44 |
| 20Q1 (5) | 0.45 | -2.44 | 24.33 | 19.57 | 0.82 | 95.31 | 14.04 | -50.75 | -73.05 | 2.83 | 295.62 | 0 | 195.19 | 2.15 | -10.67 | 175.65 | -0.16 | -10.65 |
| 19Q4 (4) | 0.46 | -3.91 | 0.0 | 19.41 | -6.0 | 0.0 | 28.51 | -3.81 | 0.0 | 0.72 | 0 | 0.0 | 191.09 | 14.06 | 0.0 | 175.93 | 14.28 | 0.0 |
| 19Q3 (3) | 0.48 | 0.4 | 0.0 | 20.65 | 99.52 | 0.0 | 29.64 | -21.67 | 0.0 | 0.00 | 0 | 0.0 | 167.53 | 0.08 | 0.0 | 153.95 | 1.55 | 0.0 |
| 19Q2 (2) | 0.48 | 32.09 | 0.0 | 10.35 | 3.29 | 0.0 | 37.84 | -27.37 | 0.0 | 0.00 | 0 | 0.0 | 167.39 | -23.39 | 0.0 | 151.60 | -22.88 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 10.02 | 0.0 | 0.0 | 52.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 218.50 | 0.0 | 0.0 | 196.58 | 0.0 | 0.0 |
