- 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) | 0.43 | -9.91 | 8.32 | -10.54 | 189.51 | -16.61 | 70.27 | -4.8 | 0.20 | 7.94 | 176.07 | 7.87 | 146.80 | 14.1 |
| 2022 (9) | 0.48 | -16.08 | 9.3 | -60.92 | 227.25 | 34.02 | 73.81 | 3.48 | 0.19 | 0 | 163.22 | 21.83 | 128.66 | 20.22 |
| 2021 (8) | 0.57 | 3.86 | 23.8 | 34.62 | 169.57 | 24.2 | 71.33 | 10.13 | 0.00 | 0 | 133.97 | -3.71 | 107.02 | -7.73 |
| 2020 (7) | 0.55 | 4.56 | 17.68 | 62.05 | 136.53 | 5.54 | 64.77 | 24.99 | 0.00 | 0 | 139.13 | -3.09 | 115.98 | -3.48 |
| 2019 (6) | 0.53 | 14.09 | 10.91 | 174.81 | 129.36 | 13.39 | 51.82 | -62.69 | 0.00 | 0 | 143.57 | -8.94 | 120.16 | -5.87 |
| 2018 (5) | 0.46 | 9.54 | 3.97 | 0 | 114.08 | 15.68 | 138.90 | -19.59 | 0.00 | 0 | 157.66 | -15.11 | 127.65 | -14.43 |
| 2017 (4) | 0.42 | 7.2 | 0 | 0 | 98.62 | 21.45 | 172.75 | -26.49 | 0.00 | 0 | 185.72 | -10.42 | 149.18 | -11.63 |
| 2016 (3) | 0.39 | 9.17 | 0 | 0 | 81.2 | 1.01 | 235.00 | -22.42 | 0.00 | 0 | 207.33 | -12.43 | 168.82 | -20.29 |
| 2015 (2) | 0.36 | -3.86 | 0 | 0 | 80.39 | 19.57 | 302.90 | 19.05 | 0.00 | 0 | 236.77 | 5.92 | 211.78 | 4.26 |
| 2014 (1) | 0.38 | -16.74 | 0 | 0 | 67.23 | 22.44 | 254.43 | 70.19 | 0.00 | 0 | 223.53 | 5.16 | 203.12 | 4.24 |
| 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) | 0.43 | -4.62 | -9.91 | 8.32 | -5.56 | -10.54 | 65.43 | 14.35 | -16.48 | 0.79 | -36.15 | 9.39 | 176.07 | 6.84 | 7.87 | 146.80 | 9.18 | 14.1 |
| 23Q3 (19) | 0.45 | -26.21 | -14.42 | 8.81 | 0.0 | -5.27 | 57.22 | -41.46 | -31.87 | 1.24 | 109.84 | 124.97 | 164.80 | 30.4 | 12.69 | 134.46 | 23.73 | 26.05 |
| 23Q2 (18) | 0.62 | 41.21 | -11.11 | 8.81 | 0.0 | -73.37 | 97.74 | 65.35 | 39.87 | 0.59 | -43.57 | -13.95 | 126.38 | -30.94 | 9.72 | 108.67 | -25.3 | 18.99 |
| 23Q1 (17) | 0.44 | -9.35 | -26.83 | 8.81 | -5.27 | -74.38 | 59.11 | -24.55 | 7.61 | 1.05 | 44.7 | -40.43 | 183.01 | 12.12 | 38.51 | 145.47 | 13.07 | 43.35 |
| 22Q4 (16) | 0.48 | -9.39 | -16.08 | 9.3 | 0.0 | -60.92 | 78.34 | -6.73 | 1.61 | 0.73 | 31.3 | 0 | 163.22 | 11.61 | 21.83 | 128.66 | 20.61 | 20.22 |
| 22Q3 (15) | 0.53 | -23.36 | -22.42 | 9.3 | -71.89 | -61.31 | 83.99 | 20.19 | 16.17 | 0.55 | -19.73 | 0 | 146.24 | 26.97 | 27.79 | 106.67 | 16.8 | 16.82 |
| 22Q2 (14) | 0.69 | 16.23 | 1.23 | 33.08 | -3.81 | 37.2 | 69.88 | 27.22 | -3.35 | 0.69 | -60.94 | 0 | 115.18 | -12.83 | 0.65 | 91.33 | -10.0 | 0.02 |
| 22Q1 (13) | 0.60 | 3.98 | 9.15 | 34.39 | 44.5 | 59.95 | 54.93 | -28.75 | 3.15 | 1.76 | 0 | 0 | 132.13 | -1.37 | -7.11 | 101.48 | -5.18 | -11.9 |
| 21Q4 (12) | 0.57 | -16.24 | 3.86 | 23.8 | -1.0 | 34.62 | 77.10 | 6.64 | 31.79 | 0.00 | 0 | 0 | 133.97 | 17.07 | -3.71 | 107.02 | 17.21 | -7.73 |
| 21Q3 (11) | 0.68 | 0.0 | 9.53 | 24.04 | -0.29 | 29.88 | 72.30 | 0.0 | 6.57 | 0.00 | 0 | 0 | 114.44 | 0.0 | -8.96 | 91.31 | 0.0 | -16.63 |
| 21Q2 (10) | 0.68 | 25.33 | 8.77 | 24.11 | 12.14 | 208.71 | 72.30 | 35.77 | -22.13 | 0.00 | 0 | 0 | 114.44 | -19.55 | -5.42 | 91.31 | -20.73 | -9.64 |
| 21Q1 (9) | 0.55 | -1.07 | 11.69 | 21.5 | 21.61 | 95.45 | 53.25 | -8.97 | 22.39 | 0.00 | 0 | 0 | 142.25 | 2.24 | -8.67 | 115.19 | -0.68 | -8.63 |
| 20Q4 (8) | 0.55 | -11.66 | 4.56 | 17.68 | -4.48 | 62.05 | 58.50 | -13.77 | 5.65 | 0.00 | 0 | 0 | 139.13 | 10.68 | -3.09 | 115.98 | 5.89 | -3.48 |
| 20Q3 (7) | 0.63 | -0.7 | 6.87 | 18.51 | 137.0 | 216.95 | 67.84 | -26.94 | -5.41 | 0.00 | 0 | 0 | 125.70 | 3.88 | -3.73 | 109.53 | 8.39 | -3.9 |
| 20Q2 (6) | 0.63 | 28.71 | 3.67 | 7.81 | -29.0 | 90.95 | 92.85 | 113.4 | 65.83 | 0.00 | 0 | 0 | 121.00 | -22.32 | -0.94 | 101.05 | -19.85 | -3.37 |
| 20Q1 (5) | 0.49 | -7.38 | -0.55 | 11.0 | 0.82 | -10.42 | 43.51 | -21.42 | 36.39 | 0.00 | 0 | 0 | 155.76 | 8.49 | 2.33 | 126.07 | 4.92 | -1.94 |
| 19Q4 (4) | 0.53 | -9.71 | 0.0 | 10.91 | 86.82 | 0.0 | 55.37 | -22.8 | 0.0 | 0.00 | 0 | 0.0 | 143.57 | 9.96 | 0.0 | 120.16 | 5.43 | 0.0 |
| 19Q3 (3) | 0.58 | -3.67 | 0.0 | 5.84 | 42.79 | 0.0 | 71.72 | 28.09 | 0.0 | 0.00 | 0 | 0.0 | 130.57 | 6.89 | 0.0 | 113.97 | 8.99 | 0.0 |
| 19Q2 (2) | 0.61 | 23.46 | 0.0 | 4.09 | -66.69 | 0.0 | 55.99 | 75.52 | 0.0 | 0.00 | 0 | 0.0 | 122.15 | -19.75 | 0.0 | 104.57 | -18.67 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 12.28 | 0.0 | 0.0 | 31.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.21 | 0.0 | 0.0 | 128.57 | 0.0 | 0.0 |
