- 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) | 0.54 | -8.23 | 1692.21 | -13.63 | 2572.04 | -2.55 | 5.26 | -14.19 | 13.55 | 18.91 | 118.98 | 16.11 | 64.20 | 12.51 |
| 2022 (9) | 0.59 | 1.94 | 1959.19 | 17.84 | 2639.45 | 10.53 | 6.13 | -19.55 | 11.39 | 14.94 | 102.47 | -11.71 | 57.06 | -8.18 |
| 2021 (8) | 0.58 | 2.24 | 1662.6 | 1.99 | 2388.06 | 15.49 | 7.62 | 17.41 | 9.91 | -25.36 | 116.06 | 11.66 | 62.14 | -9.97 |
| 2020 (7) | 0.56 | 6.48 | 1630.19 | 12.47 | 2067.69 | -17.34 | 6.49 | -6.48 | 13.28 | 82.09 | 103.94 | -0.12 | 69.02 | 3.01 |
| 2019 (6) | 0.53 | 0.46 | 1449.5 | 0.72 | 2501.47 | 9.4 | 6.94 | -21.4 | 7.29 | 27.67 | 104.07 | 3.82 | 67.00 | 14.45 |
| 2018 (5) | 0.53 | 4.17 | 1439.17 | 18.13 | 2286.62 | 4.96 | 8.83 | 18.05 | 5.71 | -30.74 | 100.24 | 1.83 | 58.54 | -4.56 |
| 2017 (4) | 0.51 | -0.65 | 1218.32 | -8.76 | 2178.47 | 0.92 | 7.48 | 0.81 | 8.25 | -24.4 | 98.44 | -1.88 | 61.34 | -11.88 |
| 2016 (3) | 0.51 | 2.17 | 1335.27 | 2.2 | 2158.56 | -0.96 | 7.42 | -17.92 | 10.91 | 13.87 | 100.33 | -16.27 | 69.61 | -15.48 |
| 2015 (2) | 0.50 | 6.09 | 1306.52 | 17.72 | 2179.48 | -7.46 | 9.04 | -25.1 | 9.58 | 62.52 | 119.83 | 7.62 | 82.36 | 14.45 |
| 2014 (1) | 0.47 | 3.96 | 1109.81 | 28.95 | 2355.07 | -1.4 | 12.07 | -31.69 | 5.90 | 0 | 111.35 | -2.2 | 71.96 | -0.8 |
| 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) | 0.54 | -3.56 | -8.23 | 1692.21 | 3.99 | -13.63 | 5.80 | 10.48 | 106.41 | 44.35 | 24.79 | -98.52 | 118.98 | 35.3 | 16.11 | 64.20 | 49.79 | 12.51 |
| 23Q3 (19) | 0.56 | -1.06 | -5.05 | 1627.28 | 7.89 | -19.1 | 5.25 | -8.54 | -14.91 | 35.54 | 12.9 | -7.89 | 87.94 | 2.78 | -12.05 | 42.86 | 5.28 | -22.65 |
| 23Q2 (18) | 0.56 | -3.73 | -5.62 | 1508.32 | -22.16 | -21.99 | 5.74 | 31.95 | -34.62 | 31.48 | -52.84 | 0.26 | 85.56 | -23.47 | -17.79 | 40.71 | -37.5 | -29.8 |
| 23Q1 (17) | 0.59 | -0.09 | 2.46 | 1937.78 | -1.09 | 16.25 | 4.35 | 54.8 | -50.51 | 66.75 | -97.78 | 111.5 | 111.80 | 9.11 | 0.81 | 65.14 | 14.16 | 13.13 |
| 22Q4 (16) | 0.59 | -0.22 | 1.94 | 1959.19 | -2.6 | 17.84 | 2.81 | -54.46 | -44.36 | 3001.52 | 7679.05 | 3638.8 | 102.47 | 2.48 | -11.71 | 57.06 | 2.98 | -8.18 |
| 22Q3 (15) | 0.59 | -1.65 | 1.26 | 2011.54 | 4.04 | 18.9 | 6.17 | -29.73 | -25.21 | 38.58 | 22.89 | 9.51 | 99.99 | -3.93 | -1.78 | 55.41 | -4.45 | -1.98 |
| 22Q2 (14) | 0.60 | 4.51 | 2.5 | 1933.4 | 15.98 | 11.61 | 8.78 | -0.11 | -0.9 | 31.40 | -0.52 | 8.05 | 104.08 | -6.15 | -3.63 | 57.99 | 0.71 | -7.6 |
| 22Q1 (13) | 0.57 | -0.59 | 1.2 | 1666.97 | 0.26 | -5.1 | 8.79 | 74.06 | 5.65 | 31.56 | -60.68 | -9.36 | 110.90 | -4.45 | 20.53 | 57.58 | -7.34 | -5.88 |
| 21Q4 (12) | 0.58 | -0.89 | 2.24 | 1662.6 | -1.73 | 1.99 | 5.05 | -38.79 | -12.33 | 80.28 | 127.85 | 5.1 | 116.06 | 14.01 | 11.66 | 62.14 | 9.92 | -9.97 |
| 21Q3 (11) | 0.58 | -0.45 | 3.14 | 1691.85 | -2.34 | 0.41 | 8.25 | -6.88 | 5.63 | 35.23 | 21.26 | 17.32 | 101.80 | -5.74 | 22.4 | 56.53 | -9.93 | 2.78 |
| 21Q2 (10) | 0.58 | 3.18 | 0.64 | 1732.34 | -1.38 | -0.83 | 8.86 | 6.49 | 40.41 | 29.06 | -16.55 | -42.49 | 108.00 | 17.38 | 10.64 | 62.76 | 2.58 | -8.06 |
| 21Q1 (9) | 0.57 | 0.43 | 0.78 | 1756.56 | 7.75 | -4.77 | 8.32 | 44.44 | 36.17 | 34.82 | -54.41 | -43.19 | 92.01 | -11.48 | 8.09 | 61.18 | -11.36 | 7.3 |
| 20Q4 (8) | 0.56 | -0.02 | 6.48 | 1630.19 | -3.25 | 12.47 | 5.76 | -26.25 | -6.49 | 76.39 | 154.34 | 121.09 | 103.94 | 24.97 | 0.34 | 69.02 | 25.49 | 3.01 |
| 20Q3 (7) | 0.56 | -2.86 | 8.91 | 1684.91 | -3.55 | 38.91 | 7.81 | 23.77 | -1.39 | 30.03 | -40.55 | 70.79 | 83.17 | -14.79 | 1.2 | 55.00 | -19.43 | 24.35 |
| 20Q2 (6) | 0.58 | 3.33 | 6.32 | 1746.88 | -5.29 | 23.18 | 6.31 | 3.27 | -16.64 | 50.52 | -17.58 | 142.93 | 97.61 | 14.67 | 1.56 | 68.26 | 19.71 | 12.81 |
| 20Q1 (5) | 0.56 | 6.11 | 8.19 | 1844.46 | 27.25 | 34.86 | 6.11 | -0.81 | 0.49 | 61.29 | 77.41 | 82.34 | 85.12 | -17.83 | -15.14 | 57.02 | -14.9 | -3.08 |
| 19Q4 (4) | 0.53 | 2.26 | 0.0 | 1449.5 | 19.5 | 0.0 | 6.16 | -22.22 | 0.0 | 34.55 | 96.47 | 0.0 | 103.59 | 26.05 | 0.0 | 67.00 | 51.48 | 0.0 |
| 19Q3 (3) | 0.52 | -5.17 | 0.0 | 1212.97 | -14.47 | 0.0 | 7.92 | 4.62 | 0.0 | 17.59 | -15.44 | 0.0 | 82.18 | -14.49 | 0.0 | 44.23 | -26.9 | 0.0 |
| 19Q2 (2) | 0.55 | 5.15 | 0.0 | 1418.19 | 3.69 | 0.0 | 7.57 | 24.51 | 0.0 | 20.80 | -38.13 | 0.0 | 96.11 | -4.19 | 0.0 | 60.51 | 2.86 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 1367.7 | 0.0 | 0.0 | 6.08 | 0.0 | 0.0 | 33.61 | 0.0 | 0.0 | 100.31 | 0.0 | 0.0 | 58.83 | 0.0 | 0.0 |
