- 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 | 5.03 | 52.67 | 21.98 | 250.79 | -13.91 | 9.03 | -60.15 | 3.47 | 283.31 | 202.15 | 2.47 | 163.51 | 1.08 |
| 2022 (9) | 0.40 | -3.45 | 43.18 | 102.63 | 291.3 | -10.44 | 22.66 | -52.81 | 0.90 | 0 | 197.27 | 15.44 | 161.77 | 28.82 |
| 2021 (8) | 0.41 | -13.94 | 21.31 | -46.84 | 325.25 | 27.94 | 48.02 | 6.07 | 0.00 | 0 | 170.88 | -8.35 | 125.58 | -11.73 |
| 2020 (7) | 0.48 | -22.81 | 40.09 | -22.47 | 254.22 | 6.86 | 45.27 | 1.18 | 0.62 | 17.63 | 186.44 | 30.06 | 142.26 | 23.54 |
| 2019 (6) | 0.62 | 8.28 | 51.71 | 10.68 | 237.91 | 6.2 | 44.74 | 5.67 | 0.52 | 2.45 | 143.35 | -10.82 | 115.15 | -15.76 |
| 2018 (5) | 0.57 | -3.96 | 46.72 | 18.31 | 224.02 | 5.6 | 42.34 | 8.56 | 0.51 | -22.88 | 160.75 | 4.53 | 136.70 | 1.79 |
| 2017 (4) | 0.60 | -3.31 | 39.49 | -12.56 | 212.14 | 7.78 | 39.00 | 27.74 | 0.66 | -14.62 | 153.79 | 3.58 | 134.30 | 3.89 |
| 2016 (3) | 0.62 | 4.14 | 45.16 | 9.45 | 196.82 | 3.17 | 30.53 | 89.86 | 0.78 | -35.04 | 148.47 | 1.04 | 129.27 | 0.44 |
| 2015 (2) | 0.59 | -0.45 | 41.26 | 7.42 | 190.77 | -5.31 | 16.08 | 14.04 | 1.19 | -57.5 | 146.94 | 1.39 | 128.71 | 3.45 |
| 2014 (1) | 0.59 | 6.42 | 38.41 | 56.46 | 201.46 | 2.08 | 14.10 | -44.92 | 2.81 | 0 | 144.93 | 3.31 | 124.42 | 2.78 |
| 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 | 0.17 | 5.03 | 52.67 | 2.19 | 21.98 | 11.39 | -17.34 | -10.81 | 7.20 | -34.96 | 43.33 | 202.15 | 0.84 | 2.47 | 163.51 | -0.5 | 1.08 |
| 23Q3 (19) | 0.42 | 5.7 | 8.26 | 51.54 | 25.62 | 3.12 | 13.78 | 258.85 | 6.08 | 11.06 | -81.84 | 107.49 | 200.46 | -6.91 | 0.32 | 164.33 | -6.34 | 0.63 |
| 23Q2 (18) | 0.39 | -7.81 | 2.55 | 41.03 | -18.77 | 100.05 | 3.84 | -26.86 | -86.71 | 60.93 | 80.49 | 0 | 215.34 | 11.31 | 16.09 | 175.46 | 9.91 | 20.95 |
| 23Q1 (17) | 0.43 | 7.6 | 2.74 | 50.51 | 16.98 | 102.53 | 5.25 | -58.89 | -87.94 | 33.76 | 572.32 | 0 | 193.46 | -1.93 | 10.46 | 159.64 | -1.32 | 21.73 |
| 22Q4 (16) | 0.40 | 3.25 | -3.45 | 43.18 | -13.61 | 102.63 | 12.77 | -1.69 | -69.75 | 5.02 | -5.84 | 0 | 197.27 | -1.28 | 15.44 | 161.77 | -0.94 | 28.82 |
| 22Q3 (15) | 0.39 | 0.13 | -11.51 | 49.98 | 143.69 | 248.54 | 12.99 | -55.05 | -67.72 | 5.33 | 0 | 0 | 199.83 | 7.73 | 19.59 | 163.30 | 12.57 | 33.59 |
| 22Q2 (14) | 0.38 | -7.64 | -29.98 | 20.51 | -17.76 | -54.55 | 28.90 | -33.61 | -67.22 | 0.00 | 0 | -100.0 | 185.49 | 5.91 | 31.54 | 145.07 | 10.62 | 37.42 |
| 22Q1 (13) | 0.42 | 1.12 | -20.53 | 24.94 | 17.03 | -25.53 | 43.53 | 3.13 | 10.9 | 0.00 | 0 | -100.0 | 175.14 | 2.49 | 14.22 | 131.14 | 4.43 | 15.89 |
| 21Q4 (12) | 0.41 | -5.38 | -13.94 | 21.31 | 48.61 | -46.84 | 42.21 | 4.9 | -16.08 | 0.00 | 0 | -100.0 | 170.88 | 2.27 | -8.35 | 125.58 | 2.73 | -11.73 |
| 21Q3 (11) | 0.44 | -20.77 | -16.5 | 14.34 | -68.23 | -63.89 | 40.24 | -54.36 | 1.72 | 0.00 | -100.0 | -100.0 | 167.09 | 18.5 | -3.44 | 122.24 | 15.79 | -8.35 |
| 21Q2 (10) | 0.55 | 4.83 | 4.35 | 45.13 | 34.76 | 98.11 | 88.17 | 124.64 | -6.18 | 1.59 | -37.54 | 50.12 | 141.01 | -8.04 | -16.72 | 105.57 | -6.71 | -20.07 |
| 21Q1 (9) | 0.52 | 9.51 | -2.51 | 33.49 | -16.46 | -38.3 | 39.25 | -21.97 | 74.76 | 2.55 | 21.0 | -23.63 | 153.34 | -17.75 | -9.77 | 113.16 | -20.46 | -16.25 |
| 20Q4 (8) | 0.48 | -8.19 | -22.81 | 40.09 | 0.96 | -22.47 | 50.30 | 27.15 | 12.45 | 2.11 | -17.1 | 8.84 | 186.44 | 7.74 | 30.06 | 142.26 | 6.66 | 23.54 |
| 20Q3 (7) | 0.52 | -0.99 | -15.18 | 39.71 | 74.32 | -24.76 | 39.56 | -57.91 | -18.23 | 2.54 | 139.6 | 153.2 | 173.04 | 2.19 | 23.65 | 133.38 | 0.98 | 15.78 |
| 20Q2 (6) | 0.53 | -2.07 | -13.66 | 22.78 | -58.03 | -44.83 | 93.98 | 318.43 | 101.2 | 1.06 | -68.22 | -35.34 | 169.33 | -0.36 | 13.05 | 132.08 | -2.24 | 5.45 |
| 20Q1 (5) | 0.54 | -13.29 | -4.27 | 54.28 | 4.97 | 25.3 | 22.46 | -49.79 | -42.1 | 3.34 | 72.42 | 92.9 | 169.94 | 18.55 | 2.6 | 135.11 | 17.33 | -2.4 |
| 19Q4 (4) | 0.62 | 0.88 | 0.0 | 51.71 | -2.03 | 0.0 | 44.73 | -7.54 | 0.0 | 1.94 | 92.87 | 0.0 | 143.35 | 2.44 | 0.0 | 115.15 | -0.04 | 0.0 |
| 19Q3 (3) | 0.61 | 0.79 | 0.0 | 52.78 | 27.83 | 0.0 | 48.38 | 3.58 | 0.0 | 1.00 | -38.82 | 0.0 | 139.94 | -6.57 | 0.0 | 115.20 | -8.02 | 0.0 |
| 19Q2 (2) | 0.61 | 8.58 | 0.0 | 41.29 | -4.69 | 0.0 | 46.71 | 20.42 | 0.0 | 1.64 | -5.2 | 0.0 | 149.78 | -9.57 | 0.0 | 125.25 | -9.52 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 43.32 | 0.0 | 0.0 | 38.79 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 165.64 | 0.0 | 0.0 | 138.43 | 0.0 | 0.0 |
