- 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) | 0.40 | -19.04 | 10.54 | -7.62 | 19.88 | 1.64 | 10.49 | -48.7 | 0.20 | -43.09 | 172.72 | 28.43 | 144.94 | 34.87 |
| 2022 (9) | 0.50 | 3.37 | 11.41 | 50.13 | 19.56 | 38.63 | 20.45 | 199.85 | 0.36 | -54.93 | 134.49 | -11.41 | 107.47 | -10.34 |
| 2021 (8) | 0.48 | 11.16 | 7.6 | 44.76 | 14.11 | 36.2 | 6.82 | 237.62 | 0.80 | -79.89 | 151.81 | -21.41 | 119.87 | -16.02 |
| 2020 (7) | 0.43 | 5.85 | 5.25 | -25.74 | 10.36 | -27.96 | 2.02 | -82.19 | 3.96 | 487.08 | 193.16 | 28.56 | 142.74 | 23.72 |
| 2019 (6) | 0.41 | 43.32 | 7.07 | 177.25 | 14.38 | -3.23 | 11.34 | -22.7 | 0.67 | 0 | 150.25 | -9.11 | 115.37 | 10.94 |
| 2018 (5) | 0.29 | -9.76 | 2.55 | -12.97 | 14.86 | -5.05 | 14.67 | 145.73 | 0.00 | 0 | 165.31 | 0.81 | 103.99 | -10.98 |
| 2017 (4) | 0.32 | -14.7 | 2.93 | -41.28 | 15.65 | 3.44 | 5.97 | -51.74 | 0.61 | 46.0 | 163.98 | 6.99 | 116.81 | 13.28 |
| 2016 (3) | 0.37 | 26.13 | 4.99 | 50.76 | 15.13 | -23.39 | 12.37 | -28.12 | 0.42 | -14.78 | 153.26 | -34.43 | 103.12 | -38.42 |
| 2015 (2) | 0.30 | -35.78 | 3.31 | -30.46 | 19.75 | -14.61 | 17.21 | -31.46 | 0.49 | 11.51 | 233.73 | 51.41 | 167.46 | 77.36 |
| 2014 (1) | 0.46 | -7.21 | 4.76 | 7.45 | 23.13 | 19.04 | 25.11 | 7.72 | 0.44 | 0 | 154.37 | 19.05 | 94.42 | 19.01 |
| 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) | 0.40 | -3.94 | -19.04 | 10.54 | -0.09 | -7.62 | 11.99 | 0.59 | 4696.0 | 0.81 | 16.05 | -98.34 | 172.72 | 6.5 | 28.43 | 144.94 | 6.04 | 34.87 |
| 23Q3 (19) | 0.42 | -18.48 | -2.59 | 10.55 | -29.81 | 3.63 | 11.92 | -7.24 | -63.05 | 0.69 | -19.06 | 92.12 | 162.18 | 20.35 | 12.01 | 136.69 | 24.32 | 14.26 |
| 23Q2 (18) | 0.52 | 6.56 | 7.54 | 15.03 | 22.49 | 103.66 | 12.85 | 197.45 | -68.18 | 0.86 | -78.88 | 129.28 | 134.76 | -1.9 | -12.22 | 109.95 | 3.25 | -7.91 |
| 23Q1 (17) | 0.48 | -2.98 | -0.8 | 12.27 | 7.54 | 46.95 | 4.32 | 1628.0 | -70.59 | 4.06 | -91.65 | 142.66 | 137.37 | 2.14 | -6.8 | 106.49 | -0.91 | -1.29 |
| 22Q4 (16) | 0.50 | 15.58 | 3.37 | 11.41 | 12.08 | 50.13 | 0.25 | -99.23 | -82.76 | 48.67 | 13359.38 | 4361.11 | 134.49 | -7.11 | -11.41 | 107.47 | -10.16 | -10.34 |
| 22Q3 (15) | 0.43 | -10.0 | -10.98 | 10.18 | 37.94 | 29.68 | 32.26 | -20.11 | 27.01 | 0.36 | -3.41 | -66.85 | 144.79 | -5.69 | -8.16 | 119.63 | 0.2 | -7.56 |
| 22Q2 (14) | 0.48 | -1.7 | -3.42 | 7.38 | -11.62 | -3.02 | 40.38 | 174.88 | 2220.69 | 0.37 | -77.65 | -98.53 | 153.52 | 4.16 | -0.74 | 119.39 | 10.67 | -0.36 |
| 22Q1 (13) | 0.49 | 1.1 | 6.5 | 8.35 | 9.87 | 32.33 | 14.69 | 913.1 | 161.39 | 1.68 | 53.54 | -62.5 | 147.39 | -2.91 | -15.39 | 107.88 | -10.0 | -19.88 |
| 21Q4 (12) | 0.48 | -0.47 | 11.16 | 7.6 | -3.18 | 44.76 | 1.45 | -94.29 | 114.92 | 1.09 | 0.0 | -94.68 | 151.81 | -3.7 | -21.41 | 119.87 | -7.38 | -16.02 |
| 21Q3 (11) | 0.49 | -2.35 | 15.16 | 7.85 | 3.15 | 64.92 | 25.40 | 1359.77 | 928.34 | 1.09 | -95.72 | -94.68 | 157.65 | 1.93 | -29.52 | 129.42 | 8.01 | -24.19 |
| 21Q2 (10) | 0.50 | 8.4 | 1.49 | 7.61 | 20.6 | -14.11 | 1.74 | -69.04 | -81.47 | 25.50 | 470.9 | 487.17 | 154.67 | -11.21 | 13.46 | 119.82 | -11.01 | 11.2 |
| 21Q1 (9) | 0.46 | 5.52 | 2.94 | 6.31 | 20.19 | -29.18 | 5.62 | 157.82 | 81.29 | 4.47 | -78.21 | -58.51 | 174.19 | -9.82 | 13.86 | 134.64 | -5.67 | 13.3 |
| 20Q4 (8) | 0.43 | 3.11 | 5.85 | 5.25 | 10.29 | -25.74 | -9.72 | -493.52 | -335.92 | 20.50 | 0.0 | 176.4 | 193.16 | -13.65 | 28.56 | 142.74 | -16.38 | 23.72 |
| 20Q3 (7) | 0.42 | -13.94 | 6.74 | 4.76 | -46.28 | -22.22 | 2.47 | -73.7 | -88.62 | 20.50 | 372.04 | 2813.16 | 223.69 | 64.09 | 49.63 | 170.71 | 58.43 | 44.71 |
| 20Q2 (6) | 0.49 | 9.94 | 24.89 | 8.86 | -0.56 | 107.49 | 9.39 | 202.9 | -58.45 | 4.34 | -59.66 | 0 | 136.32 | -10.9 | 0.58 | 107.75 | -9.32 | 10.49 |
| 20Q1 (5) | 0.45 | 8.5 | 43.2 | 8.91 | 26.03 | 140.16 | 3.10 | -24.76 | 148.29 | 10.76 | 45.14 | 0 | 152.99 | 1.82 | -3.63 | 118.83 | 3.0 | 16.84 |
| 19Q4 (4) | 0.41 | 3.98 | 0.0 | 7.07 | 15.52 | 0.0 | 4.12 | -81.01 | 0.0 | 7.42 | 953.95 | 0.0 | 150.25 | 0.5 | 0.0 | 115.37 | -2.2 | 0.0 |
| 19Q3 (3) | 0.39 | 0.69 | 0.0 | 6.12 | 43.33 | 0.0 | 21.70 | -3.98 | 0.0 | 0.70 | 0 | 0.0 | 149.50 | 10.31 | 0.0 | 117.97 | 20.97 | 0.0 |
| 19Q2 (2) | 0.39 | 26.07 | 0.0 | 4.27 | 15.09 | 0.0 | 22.60 | 452.02 | 0.0 | 0.00 | 0 | 0.0 | 135.53 | -14.63 | 0.0 | 97.52 | -4.11 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | -6.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.76 | 0.0 | 0.0 | 101.70 | 0.0 | 0.0 |
