- 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) | 0.57 | -4.78 | 6969.81 | -1.35 | 61622.2 | -7.01 | 3.93 | -38.59 | 0.29 | -26.57 | 159.01 | 5.02 | 119.78 | 12.98 |
| 2022 (9) | 0.60 | 0.54 | 7065.24 | 7.17 | 66270.0 | 10.56 | 6.40 | -34.83 | 0.39 | 11.23 | 151.41 | -0.32 | 106.02 | -9.24 |
| 2021 (8) | 0.60 | -0.22 | 6592.63 | 14.38 | 59941.7 | 11.87 | 9.82 | 113.02 | 0.35 | 14.11 | 151.90 | 0.9 | 116.81 | -1.99 |
| 2020 (7) | 0.60 | 3.51 | 5763.58 | 13.47 | 53580.2 | 0.28 | 4.61 | 33.24 | 0.31 | -13.92 | 150.54 | -3.05 | 119.18 | -3.07 |
| 2019 (6) | 0.58 | -4.52 | 5079.52 | -15.55 | 53428.1 | 0.93 | 3.46 | -14.99 | 0.36 | 27.55 | 155.28 | 3.84 | 122.96 | 7.94 |
| 2018 (5) | 0.61 | -7.65 | 6015.14 | 19.64 | 52938.0 | 12.47 | 4.07 | -28.47 | 0.28 | 96.23 | 149.54 | 10.3 | 113.92 | 13.65 |
| 2017 (4) | 0.66 | 16.62 | 5027.56 | 75.48 | 47067.4 | 7.98 | 5.69 | -32.66 | 0.14 | -14.1 | 135.58 | -12.06 | 100.24 | -11.83 |
| 2016 (3) | 0.56 | 4.07 | 2864.97 | 109.65 | 43587.3 | -2.75 | 8.45 | -26.84 | 0.17 | 140.96 | 154.17 | -8.95 | 113.69 | -7.54 |
| 2015 (2) | 0.54 | -9.93 | 1366.52 | -51.75 | 44821.5 | 6.38 | 11.55 | -8.33 | 0.07 | -62.46 | 169.32 | 14.14 | 122.96 | 6.65 |
| 2014 (1) | 0.60 | -7.87 | 2831.92 | -35.44 | 42131.7 | 6.6 | 12.60 | -19.9 | 0.19 | 0 | 148.35 | 11.47 | 115.29 | 5.56 |
| 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) | 0.57 | -2.19 | -4.78 | 6969.81 | -7.14 | -1.35 | 5.12 | 21.33 | -0.19 | 0.77 | -31.14 | -44.52 | 159.01 | 1.6 | 5.02 | 119.78 | 2.28 | 12.98 |
| 23Q3 (19) | 0.58 | 1.02 | -6.33 | 7505.87 | 9.8 | -12.72 | 4.22 | 9.9 | -30.48 | 1.12 | -23.31 | -38.45 | 156.51 | -0.78 | 6.91 | 117.11 | 1.7 | 8.23 |
| 23Q2 (18) | 0.58 | 3.01 | -3.19 | 6835.65 | 3.73 | -18.43 | 3.84 | 61.34 | -49.74 | 1.46 | -44.4 | -25.98 | 157.74 | -1.08 | 3.65 | 115.15 | 3.61 | 1.69 |
| 23Q1 (17) | 0.56 | -6.44 | -5.21 | 6589.67 | -6.73 | -13.52 | 2.38 | -53.61 | -72.29 | 2.63 | 88.97 | 52.96 | 159.47 | 5.32 | 5.14 | 111.14 | 4.83 | -0.61 |
| 22Q4 (16) | 0.60 | -3.78 | 0.54 | 7065.24 | -17.84 | 7.17 | 5.13 | -15.49 | -65.13 | 1.39 | -23.61 | 25.44 | 151.41 | 3.43 | -0.32 | 106.02 | -2.01 | -9.24 |
| 22Q3 (15) | 0.62 | 4.4 | 6.66 | 8599.64 | 2.62 | 27.72 | 6.07 | -20.55 | -42.02 | 1.82 | -7.78 | 117.42 | 146.39 | -3.81 | -5.52 | 108.20 | -4.45 | -7.81 |
| 22Q2 (14) | 0.60 | 0.86 | 5.54 | 8380.09 | 9.98 | 41.73 | 7.64 | -11.06 | -13.96 | 1.98 | 14.9 | 94.64 | 152.19 | 0.34 | -3.4 | 113.24 | 1.27 | -8.78 |
| 22Q1 (13) | 0.59 | -0.77 | 2.35 | 7619.95 | 15.58 | 23.87 | 8.59 | -41.6 | 26.14 | 1.72 | 54.97 | 60.31 | 151.68 | -0.14 | -1.76 | 111.82 | -4.27 | -3.84 |
| 21Q4 (12) | 0.60 | 2.08 | -0.22 | 6592.63 | -2.09 | 14.38 | 14.71 | 40.5 | 63.99 | 1.11 | 32.41 | 61.74 | 151.90 | -1.96 | 0.9 | 116.81 | -0.48 | -1.99 |
| 21Q3 (11) | 0.59 | 3.3 | -0.76 | 6733.43 | 13.88 | 14.48 | 10.47 | 17.91 | 86.63 | 0.84 | -17.44 | -4.35 | 154.94 | -1.65 | 3.65 | 117.37 | -5.45 | 9.13 |
| 21Q2 (10) | 0.57 | -2.19 | -0.61 | 5912.63 | -3.88 | 18.48 | 8.88 | 30.4 | 112.95 | 1.02 | -5.36 | -42.89 | 157.54 | 2.03 | -0.15 | 124.14 | 6.76 | 1.26 |
| 21Q1 (9) | 0.58 | -3.26 | 5.96 | 6151.47 | 6.73 | 37.02 | 6.81 | -24.08 | 360.14 | 1.07 | 56.35 | -94.59 | 154.40 | 2.56 | -7.31 | 116.28 | -2.43 | -7.99 |
| 20Q4 (8) | 0.60 | 1.53 | 3.51 | 5763.58 | -2.01 | 13.47 | 8.97 | 59.89 | 110.56 | 0.69 | -21.69 | -21.05 | 150.54 | 0.71 | -3.05 | 119.18 | 10.81 | -3.07 |
| 20Q3 (7) | 0.59 | 3.46 | -2.88 | 5882.0 | 17.86 | 6.42 | 5.61 | 34.53 | 59.38 | 0.88 | -50.71 | -48.71 | 149.48 | -5.26 | -0.91 | 107.55 | -12.28 | -3.36 |
| 20Q2 (6) | 0.57 | 4.28 | 0.65 | 4990.53 | 11.16 | 0.88 | 4.17 | 181.76 | 51.09 | 1.78 | -91.04 | -41.78 | 157.78 | -5.28 | -3.35 | 122.60 | -2.99 | -0.31 |
| 20Q1 (5) | 0.55 | -5.5 | 1.22 | 4489.62 | -11.61 | -5.22 | 1.48 | -65.26 | -52.56 | 19.87 | 2183.27 | 626.77 | 166.57 | 7.27 | -4.25 | 126.38 | 2.78 | -2.58 |
| 19Q4 (4) | 0.58 | -4.74 | 0.0 | 5079.52 | -8.1 | 0.0 | 4.26 | 21.02 | 0.0 | 0.87 | -49.13 | 0.0 | 155.28 | 2.94 | 0.0 | 122.96 | 10.49 | 0.0 |
| 19Q3 (3) | 0.61 | 7.22 | 0.0 | 5527.21 | 11.73 | 0.0 | 3.52 | 27.54 | 0.0 | 1.71 | -44.05 | 0.0 | 150.85 | -7.6 | 0.0 | 111.29 | -9.51 | 0.0 |
| 19Q2 (2) | 0.57 | 4.87 | 0.0 | 4947.12 | 4.44 | 0.0 | 2.76 | -11.54 | 0.0 | 3.06 | 11.82 | 0.0 | 163.25 | -6.16 | 0.0 | 122.98 | -5.2 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 4736.66 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 173.97 | 0.0 | 0.0 | 129.73 | 0.0 | 0.0 |
