- 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) | 0.49 | 8.79 | 1.27 | 41.11 | 29.83 | 12.82 | 45.48 | 26.05 | 0.59 | -16.37 | 191.14 | -7.54 | 166.85 | -11.52 |
| 2022 (9) | 0.45 | -9.53 | 0.9 | -2.17 | 26.44 | 19.26 | 36.08 | -47.63 | 0.70 | 10.82 | 206.72 | 13.46 | 188.58 | 16.01 |
| 2021 (8) | 0.50 | 1.96 | 0.92 | 33.33 | 22.17 | 6.69 | 68.89 | -33.38 | 0.63 | 228.57 | 182.20 | 1.99 | 162.56 | 3.89 |
| 2020 (7) | 0.49 | 0.02 | 0.69 | -13.75 | 20.78 | 10.77 | 103.41 | 187.73 | 0.19 | -71.35 | 178.65 | -2.09 | 156.48 | -10.49 |
| 2019 (6) | 0.49 | -9.42 | 0.8 | -5.88 | 18.76 | 5.81 | 35.94 | -7.06 | 0.67 | 212.19 | 182.46 | 8.72 | 174.81 | 16.18 |
| 2018 (5) | 0.54 | -7.37 | 0.85 | -16.67 | 17.73 | 11.3 | 38.67 | 51.23 | 0.22 | -70.03 | 167.82 | 7.34 | 150.47 | 4.3 |
| 2017 (4) | 0.58 | -10.54 | 1.02 | 8.51 | 15.93 | 14.28 | 25.57 | 27.79 | 0.72 | 17.4 | 156.35 | 9.55 | 144.27 | 7.91 |
| 2016 (3) | 0.65 | -9.04 | 0.94 | -27.13 | 13.94 | 35.6 | 20.01 | 51.71 | 0.61 | -66.13 | 142.72 | 24.3 | 133.70 | 25.98 |
| 2015 (2) | 0.72 | 7.01 | 1.29 | 81.69 | 10.28 | 0 | 13.19 | 0 | 1.81 | 0 | 114.82 | -28.21 | 106.13 | -29.32 |
| 2014 (1) | 0.67 | 0 | 0.71 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 159.93 | 0 | 150.15 | 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) | 0.49 | 10.98 | 8.79 | 1.27 | 62.82 | 41.11 | 43.74 | -2.54 | -25.28 | 2.20 | -21.78 | 26.38 | 191.14 | -10.35 | -7.54 | 166.85 | -16.0 | -11.52 |
| 23Q3 (19) | 0.44 | -6.06 | -2.13 | 0.78 | -11.36 | -42.22 | 44.88 | -17.21 | 11.81 | 2.81 | 37.5 | -4.26 | 213.21 | 8.09 | 4.1 | 198.62 | 7.37 | 6.68 |
| 23Q2 (18) | 0.47 | 18.31 | 1.31 | 0.88 | -1.12 | 23.94 | 54.21 | 37.73 | 183.82 | 2.05 | -28.85 | -63.9 | 197.25 | -15.95 | -1.92 | 184.98 | -14.87 | -3.41 |
| 23Q1 (17) | 0.40 | -11.8 | -19.86 | 0.89 | -1.11 | -46.39 | 39.36 | -32.76 | 13.27 | 2.88 | 65.16 | -53.49 | 234.69 | 13.53 | 29.29 | 217.30 | 15.23 | 26.12 |
| 22Q4 (16) | 0.45 | -0.16 | -9.53 | 0.9 | -33.33 | -2.17 | 58.54 | 45.84 | -26.1 | 1.74 | -40.74 | -19.27 | 206.72 | 0.93 | 13.46 | 188.58 | 1.28 | 16.01 |
| 22Q3 (15) | 0.45 | -2.76 | -6.37 | 1.35 | 90.14 | 17.39 | 40.14 | 110.16 | -53.9 | 2.94 | -48.16 | 17.5 | 204.82 | 1.84 | 9.04 | 186.19 | -2.78 | 4.69 |
| 22Q2 (14) | 0.46 | -6.41 | 3.99 | 0.71 | -57.23 | -34.86 | 19.10 | -45.04 | -65.37 | 5.67 | -8.33 | 142.86 | 201.12 | 10.8 | -7.16 | 191.51 | 11.16 | -1.99 |
| 22Q1 (13) | 0.50 | -0.44 | 3.31 | 1.66 | 80.43 | 20.29 | 34.75 | -56.13 | -43.33 | 6.18 | 186.69 | 65.43 | 181.52 | -0.37 | -6.15 | 172.29 | 5.99 | 5.08 |
| 21Q4 (12) | 0.50 | 3.34 | 1.96 | 0.92 | -20.0 | 33.33 | 79.22 | -9.03 | -48.06 | 2.16 | -13.75 | 208.04 | 182.20 | -3.0 | 1.99 | 162.56 | -8.6 | 3.89 |
| 21Q3 (11) | 0.48 | 8.0 | 11.37 | 1.15 | 5.5 | 187.5 | 87.08 | 57.9 | -15.77 | 2.50 | 7.14 | 218.18 | 187.84 | -13.29 | -12.29 | 177.85 | -8.98 | -11.19 |
| 21Q2 (10) | 0.45 | -7.02 | -9.75 | 1.09 | -21.01 | 109.62 | 55.15 | -10.06 | -36.89 | 2.33 | -37.56 | 237.04 | 216.62 | 12.0 | 14.81 | 195.39 | 19.17 | 9.1 |
| 21Q1 (9) | 0.48 | -1.74 | 0 | 1.38 | 100.0 | 0 | 61.32 | -59.8 | 0 | 3.74 | 433.83 | 0 | 193.41 | 8.26 | 0 | 163.96 | 4.78 | 0 |
| 20Q4 (8) | 0.49 | 12.87 | 0 | 0.69 | 72.5 | 0 | 152.53 | 47.54 | 0 | 0.70 | -10.91 | 0 | 178.65 | -16.58 | 0 | 156.48 | -21.87 | 0 |
| 20Q3 (7) | 0.43 | -12.47 | 0 | 0.4 | -23.08 | 0 | 103.38 | 18.3 | 0 | 0.79 | 13.49 | 0 | 214.15 | 13.51 | 0 | 200.27 | 11.83 | 0 |
| 20Q2 (6) | 0.49 | 0 | 0 | 0.52 | 0 | 0 | 87.39 | 0 | 0 | 0.69 | 0 | 0 | 188.67 | 0 | 0 | 179.09 | 0 | 0 |
