- 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) | 0.89 | -0.86 | 42.11 | 0.17 | 996.1 | 9.77 | 7.03 | -15.5 | 0.57 | 17.28 | 49.70 | -0.72 | 27.92 | -5.74 |
| 2022 (9) | 0.89 | -0.33 | 42.04 | 14.55 | 907.43 | 8.47 | 8.32 | -0.95 | 0.48 | 1345.48 | 50.06 | -0.71 | 29.62 | -1.76 |
| 2021 (8) | 0.90 | 1.15 | 36.7 | 82.77 | 836.6 | -2.0 | 8.40 | -36.84 | 0.03 | -68.58 | 50.42 | -19.35 | 30.15 | -30.14 |
| 2020 (7) | 0.89 | -0.42 | 20.08 | -14.59 | 853.66 | 9.82 | 13.30 | 11.39 | 0.11 | 0 | 62.52 | 1.63 | 43.16 | 5.11 |
| 2019 (6) | 0.89 | 8.05 | 23.51 | -5.77 | 777.3 | 8.38 | 11.94 | -86.6 | 0.00 | 0 | 61.52 | -18.97 | 41.06 | -19.28 |
| 2018 (5) | 0.82 | 1.75 | 24.95 | 4.22 | 717.21 | 11.32 | 89.11 | -23.25 | 0.00 | 0 | 75.92 | 8.89 | 50.87 | 8.46 |
| 2017 (4) | 0.81 | 1.04 | 23.94 | 8.82 | 644.28 | 6.37 | 116.11 | -1.64 | 0.00 | 0 | 69.72 | 8.84 | 46.90 | 8.16 |
| 2016 (3) | 0.80 | 0.25 | 22.0 | 38.28 | 605.67 | 4.8 | 118.05 | 27.59 | 0.00 | 0 | 64.06 | -5.81 | 43.36 | 0.67 |
| 2015 (2) | 0.80 | 1.64 | 15.91 | -17.48 | 577.91 | 3.07 | 92.52 | -42.72 | 0.29 | -56.54 | 68.01 | -3.93 | 43.07 | -8.58 |
| 2014 (1) | 0.79 | 1.31 | 19.28 | 716.95 | 560.68 | 4.3 | 161.51 | 28.66 | 0.68 | 0 | 70.79 | 4.84 | 47.11 | 5.51 |
| 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) | 0.89 | -0.36 | -0.86 | 42.11 | 50.93 | 0.17 | 7.14 | -20.13 | -40.4 | 2.39 | 121.66 | 115.58 | 49.70 | 5.19 | -0.72 | 27.92 | -5.39 | -5.74 |
| 23Q3 (19) | 0.89 | -0.86 | -0.98 | 27.9 | -4.48 | 4.07 | 8.94 | 17.48 | -4.69 | 1.08 | -26.29 | 4.51 | 47.25 | 2.65 | 5.8 | 29.51 | 5.06 | 8.41 |
| 23Q2 (18) | 0.90 | -0.92 | -1.24 | 29.21 | -6.8 | -25.79 | 7.61 | 73.35 | 10.13 | 1.46 | -68.08 | -15.28 | 46.03 | 8.36 | -6.88 | 28.09 | 26.99 | -15.29 |
| 23Q1 (17) | 0.91 | 1.29 | -0.39 | 31.34 | -25.45 | -10.17 | 4.39 | -63.36 | -4.15 | 4.58 | 313.35 | 0 | 42.48 | -15.14 | -5.24 | 22.12 | -25.32 | -18.5 |
| 22Q4 (16) | 0.89 | -0.48 | -0.33 | 42.04 | 56.81 | 14.55 | 11.98 | 27.72 | 35.98 | 1.11 | 7.46 | 857.99 | 50.06 | 12.09 | -0.71 | 29.62 | 8.82 | -1.76 |
| 22Q3 (15) | 0.90 | -1.12 | -0.61 | 26.81 | -31.89 | -20.35 | 9.38 | 35.75 | 25.57 | 1.03 | -40.25 | 220.71 | 44.66 | -9.65 | -4.92 | 27.22 | -17.91 | -8.2 |
| 22Q2 (14) | 0.91 | -0.06 | 0.27 | 39.36 | 12.81 | 132.21 | 6.91 | 50.87 | -23.98 | 1.73 | 0 | 348.0 | 49.43 | 10.26 | -1.34 | 33.16 | 22.18 | -2.07 |
| 22Q1 (13) | 0.91 | 1.34 | 0.04 | 34.89 | -4.93 | 108.42 | 4.58 | -48.01 | -44.01 | 0.00 | -100.0 | -100.0 | 44.83 | -11.09 | -20.5 | 27.14 | -9.98 | -31.53 |
| 21Q4 (12) | 0.90 | -0.75 | 1.15 | 36.7 | 9.03 | 82.77 | 8.81 | 17.94 | -24.89 | 0.12 | -64.02 | -74.01 | 50.42 | 7.35 | -19.35 | 30.15 | 1.69 | -30.14 |
| 21Q3 (11) | 0.90 | -0.25 | 1.28 | 33.66 | 98.58 | 72.0 | 7.47 | -17.82 | -56.11 | 0.32 | -16.54 | -14.02 | 46.97 | -6.25 | -23.79 | 29.65 | -12.43 | -33.54 |
| 21Q2 (10) | 0.91 | -0.28 | -0.19 | 16.95 | 1.25 | -11.53 | 9.09 | 11.12 | -44.57 | 0.39 | -32.68 | -26.58 | 50.10 | -11.15 | -20.84 | 33.86 | -14.58 | -29.66 |
| 21Q1 (9) | 0.91 | 2.46 | -0.42 | 16.74 | -16.63 | -25.43 | 8.18 | -30.26 | 2.38 | 0.57 | 28.58 | 0 | 56.39 | -9.8 | -3.54 | 39.64 | -8.16 | -3.62 |
| 20Q4 (8) | 0.89 | -0.63 | -0.42 | 20.08 | 2.61 | -14.59 | 11.73 | -31.08 | 4.36 | 0.45 | 19.02 | 0 | 62.52 | 1.44 | 1.63 | 43.16 | -3.25 | 5.11 |
| 20Q3 (7) | 0.89 | -1.7 | -1.12 | 19.57 | 2.14 | -20.64 | 17.02 | 3.78 | 12.86 | 0.37 | -28.73 | 0 | 61.63 | -2.62 | -3.57 | 44.61 | -7.33 | -11.21 |
| 20Q2 (6) | 0.91 | -0.5 | 0.33 | 19.16 | -14.65 | 4.64 | 16.40 | 105.26 | 17.23 | 0.52 | 0 | 0 | 63.29 | 8.26 | 4.92 | 48.14 | 17.04 | 17.79 |
| 20Q1 (5) | 0.91 | 2.46 | 2.99 | 22.45 | -4.51 | 5.65 | 7.99 | -28.91 | 10.97 | 0.00 | 0 | 0 | 58.46 | -4.97 | -5.74 | 41.13 | 0.17 | 5.43 |
| 19Q4 (4) | 0.89 | -1.33 | 0.0 | 23.51 | -4.66 | 0.0 | 11.24 | -25.46 | 0.0 | 0.00 | 0 | 0.0 | 61.52 | -3.74 | 0.0 | 41.06 | -18.27 | 0.0 |
| 19Q3 (3) | 0.90 | -0.25 | 0.0 | 24.66 | 34.68 | 0.0 | 15.08 | 7.79 | 0.0 | 0.00 | 0 | 0.0 | 63.91 | 5.95 | 0.0 | 50.24 | 22.93 | 0.0 |
| 19Q2 (2) | 0.90 | 2.13 | 0.0 | 18.31 | -13.84 | 0.0 | 13.99 | 94.31 | 0.0 | 0.00 | 0 | 0.0 | 60.32 | -2.74 | 0.0 | 40.87 | 4.77 | 0.0 |
| 19Q1 (1) | 0.89 | 0.0 | 0.0 | 21.25 | 0.0 | 0.0 | 7.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 62.02 | 0.0 | 0.0 | 39.01 | 0.0 | 0.0 |
