- 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) | 0.46 | 9.03 | 10.17 | 39.12 | 7.23 | -19.13 | -7.87 | 0 | 4.18 | 0.0 | 583.73 | 23.72 | 544.13 | 31.24 |
| 2022 (9) | 0.43 | -9.79 | 7.31 | -1.62 | 8.94 | -2.3 | 6.51 | 74.53 | 4.18 | -81.13 | 471.81 | -23.56 | 414.61 | -23.9 |
| 2021 (8) | 0.47 | -3.86 | 7.43 | -0.93 | 9.15 | 12.82 | 3.73 | 0 | 22.15 | -70.24 | 617.23 | 2.14 | 544.81 | -2.16 |
| 2020 (7) | 0.49 | 0.1 | 7.5 | -1.32 | 8.11 | -18.0 | -2.77 | 0 | 74.43 | 0.0 | 604.30 | -9.98 | 556.85 | -10.49 |
| 2019 (6) | 0.49 | -11.01 | 7.6 | -38.36 | 9.89 | -31.37 | -5.49 | 0 | 74.43 | 0.0 | 671.33 | 303.18 | 622.09 | 304.24 |
| 2018 (5) | 0.55 | -2.83 | 12.33 | -8.6 | 14.41 | 5.88 | -4.70 | 0 | 74.43 | 0.0 | 166.51 | 9.78 | 153.89 | 12.61 |
| 2017 (4) | 0.57 | -10.68 | 13.49 | -3.09 | 13.61 | -4.96 | 1.50 | -74.79 | 74.43 | 1240.81 | 151.68 | -2.16 | 136.66 | -3.74 |
| 2016 (3) | 0.64 | -8.86 | 13.92 | 9.61 | 14.32 | -21.01 | 5.95 | 0 | 5.55 | -89.7 | 155.03 | -12.73 | 141.97 | -7.77 |
| 2015 (2) | 0.70 | 8.25 | 12.7 | 7.08 | 18.13 | -16.76 | -3.26 | 0 | 53.91 | 0.0 | 177.64 | -10.0 | 153.93 | -4.99 |
| 2014 (1) | 0.64 | -8.8 | 11.86 | -9.67 | 21.78 | -53.13 | 3.43 | 0 | 53.91 | 0 | 197.38 | 86.21 | 162.01 | 100.36 |
| 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) | 0.46 | 20.22 | 9.03 | 10.17 | 40.86 | 39.12 | -24.69 | -1557.05 | -383.17 | 14.38 | 0.0 | 0.0 | 583.73 | 10.88 | 23.72 | 544.13 | 13.89 | 31.24 |
| 23Q3 (19) | 0.39 | 5.22 | -12.57 | 7.22 | -0.41 | -1.63 | -1.49 | -976.47 | -107.78 | 14.38 | 0.0 | 65.31 | 526.43 | 3.1 | -11.58 | 477.76 | 3.53 | -11.48 |
| 23Q2 (18) | 0.37 | -10.32 | -20.02 | 7.25 | -0.41 | -1.63 | 0.17 | 105.33 | -97.12 | 14.38 | 0.0 | -60.33 | 510.60 | -18.72 | -14.07 | 461.49 | -17.47 | -13.39 |
| 23Q1 (17) | 0.41 | -3.89 | -8.51 | 7.28 | -0.41 | -1.62 | -3.19 | 37.57 | -149.23 | 14.38 | 0.0 | -62.47 | 628.18 | 33.14 | -10.02 | 559.20 | 34.87 | -9.96 |
| 22Q4 (16) | 0.43 | -3.59 | -9.79 | 7.31 | -0.41 | -1.62 | -5.11 | -126.67 | -249.85 | 14.38 | 65.31 | -94.1 | 471.81 | -20.75 | -23.56 | 414.61 | -23.18 | -23.9 |
| 22Q3 (15) | 0.44 | -3.74 | -8.18 | 7.34 | -0.41 | -1.61 | 19.16 | 224.2 | 194.77 | 8.70 | -76.0 | -79.85 | 595.38 | 0.2 | 2.55 | 539.71 | 1.29 | 4.38 |
| 22Q2 (14) | 0.46 | 2.59 | -5.55 | 7.37 | -0.41 | -1.6 | 5.91 | -8.8 | 328.26 | 36.25 | -5.39 | -85.24 | 594.20 | -14.89 | -14.95 | 532.86 | -14.2 | -16.18 |
| 22Q1 (13) | 0.45 | -5.25 | -6.92 | 7.4 | -0.4 | -1.33 | 6.48 | 90.03 | 73.26 | 38.32 | -84.28 | -40.64 | 698.15 | 13.11 | 7.76 | 621.03 | 13.99 | 3.73 |
| 21Q4 (12) | 0.47 | -1.87 | -3.86 | 7.43 | -0.4 | -0.93 | 3.41 | -47.54 | -36.5 | 243.67 | 464.35 | 567.58 | 617.23 | 6.32 | 2.14 | 544.81 | 5.37 | -2.16 |
| 21Q3 (11) | 0.48 | -0.99 | -3.81 | 7.46 | -0.4 | -1.84 | 6.50 | 371.01 | 217.12 | 43.18 | -82.42 | -70.83 | 580.55 | -16.91 | -18.08 | 517.04 | -18.67 | -21.53 |
| 21Q2 (10) | 0.49 | 1.1 | -1.8 | 7.49 | -0.13 | -1.45 | 1.38 | -63.1 | -31.0 | 245.67 | 280.61 | 65.99 | 698.68 | 7.84 | -6.05 | 635.75 | 6.19 | -7.92 |
| 21Q1 (9) | 0.48 | -2.14 | -2.98 | 7.5 | 0.0 | -1.32 | 3.74 | -30.35 | 129.92 | 64.55 | 76.84 | 0 | 647.88 | 7.21 | -12.36 | 598.68 | 7.51 | -12.16 |
| 20Q4 (8) | 0.49 | -1.82 | 0.1 | 7.5 | -1.32 | -1.32 | 5.37 | 196.76 | 136.38 | 36.50 | -75.34 | 0 | 604.30 | -14.73 | -9.98 | 556.85 | -15.48 | -10.49 |
| 20Q3 (7) | 0.50 | 1.09 | 5.03 | 7.6 | 0.0 | 7.04 | -5.55 | -377.5 | 52.2 | 148.00 | 0.0 | 0 | 708.71 | -4.7 | 253.17 | 658.87 | -4.57 | 254.06 |
| 20Q2 (6) | 0.50 | -0.12 | 4.36 | 7.6 | 0.0 | -3.8 | 2.00 | 116.0 | -29.82 | 148.00 | 0 | 0 | 743.68 | 0.6 | 264.84 | 690.40 | 1.29 | 265.95 |
| 20Q1 (5) | 0.50 | 0.98 | -3.37 | 7.6 | 0.0 | -21.0 | -12.50 | 15.31 | -4707.69 | 0.00 | 0 | 0 | 739.21 | 10.11 | 302.6 | 681.58 | 9.56 | 299.52 |
| 19Q4 (4) | 0.49 | 3.02 | 0.0 | 7.6 | 7.04 | 0.0 | -14.76 | -27.13 | 0.0 | 0.00 | 0 | 0.0 | 671.33 | 234.54 | 0.0 | 622.09 | 234.3 | 0.0 |
| 19Q3 (3) | 0.48 | 0.44 | 0.0 | 7.1 | -10.13 | 0.0 | -11.61 | -507.37 | 0.0 | 0.00 | 0 | 0.0 | 200.67 | -1.56 | 0.0 | 186.09 | -1.36 | 0.0 |
| 19Q2 (2) | 0.47 | -7.52 | 0.0 | 7.9 | -17.88 | 0.0 | 2.85 | 1196.15 | 0.0 | 0.00 | 0 | 0.0 | 203.84 | 11.02 | 0.0 | 188.66 | 10.59 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 9.62 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 183.61 | 0.0 | 0.0 | 170.60 | 0.0 | 0.0 |
