- 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) | 0.26 | -6.4 | 44.96 | -3.56 | 73.84 | -4.0 | 19.56 | 0 | 1.73 | -85.57 | 440.57 | 23.27 | 352.36 | 34.48 |
| 2022 (9) | 0.28 | 18.27 | 46.62 | 43.58 | 76.92 | -11.72 | -13.75 | 0 | 11.96 | 0.0 | 357.40 | -7.53 | 262.02 | -7.31 |
| 2021 (8) | 0.24 | 6.97 | 32.47 | 30.77 | 87.13 | -7.32 | 5.90 | 4.8 | 11.96 | -16.48 | 386.52 | -0.89 | 282.67 | -6.16 |
| 2020 (7) | 0.22 | -4.98 | 24.83 | -3.27 | 94.01 | 33.44 | 5.63 | -2.09 | 14.32 | 120.75 | 389.98 | 10.54 | 301.24 | 16.39 |
| 2019 (6) | 0.23 | 0.61 | 25.67 | -23.56 | 70.45 | -19.09 | 5.75 | -13.01 | 6.48 | 41.69 | 352.80 | -7.84 | 258.81 | -21.57 |
| 2018 (5) | 0.23 | -5.59 | 33.58 | -7.7 | 87.07 | -4.9 | 6.61 | 0 | 4.58 | 0 | 382.81 | 32.4 | 329.99 | 43.13 |
| 2017 (4) | 0.24 | -11.33 | 36.38 | -32.55 | 91.56 | -16.48 | -6.49 | 0 | 0.00 | 0 | 289.14 | 42.79 | 230.55 | 64.06 |
| 2016 (3) | 0.28 | -1.67 | 53.94 | -12.09 | 109.62 | -14.28 | -8.96 | 0 | 0.00 | 0 | 202.50 | -3.59 | 140.53 | 0.75 |
| 2015 (2) | 0.28 | -3.34 | 61.36 | -18.96 | 127.88 | -20.75 | -9.76 | 0 | 0.00 | 0 | 210.05 | 18.76 | 139.49 | 15.32 |
| 2014 (1) | 0.29 | 2.4 | 75.72 | -7.33 | 161.37 | 2.74 | -4.68 | 0 | 0.00 | 0 | 176.87 | 8.0 | 120.96 | 11.81 |
| 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) | 0.26 | 9.17 | -6.4 | 44.96 | 16.72 | -3.56 | 30.59 | 166.01 | 2366.94 | 4.05 | 269.63 | -66.73 | 440.57 | 27.88 | 23.27 | 352.36 | 31.0 | 34.48 |
| 23Q3 (19) | 0.24 | 0.76 | -18.57 | 38.52 | -9.36 | -4.7 | -46.34 | -178.37 | -183.6 | 1.10 | 0.0 | -91.0 | 344.51 | 2.52 | 1.14 | 268.98 | 3.16 | 13.4 |
| 23Q2 (18) | 0.24 | -8.71 | -4.03 | 42.5 | -5.93 | 27.47 | 59.13 | 104.74 | 255.07 | 1.10 | -61.95 | -91.0 | 336.04 | -1.02 | -15.74 | 260.73 | 2.68 | -7.24 |
| 23Q1 (17) | 0.26 | -6.79 | 11.84 | 45.18 | -3.09 | 33.87 | 28.88 | 2229.03 | 389.96 | 2.88 | -76.34 | -76.34 | 339.50 | -5.01 | -29.28 | 253.93 | -3.09 | -27.72 |
| 22Q4 (16) | 0.28 | -5.03 | 18.27 | 46.62 | 15.34 | 43.58 | 1.24 | 107.59 | -91.68 | 12.18 | 0.0 | 0.0 | 357.40 | 4.92 | -7.53 | 262.02 | 10.47 | -7.31 |
| 22Q3 (15) | 0.29 | 18.75 | 7.44 | 40.42 | 21.24 | 18.78 | -16.34 | 57.15 | -140.42 | 12.18 | 0.0 | 253.43 | 340.63 | -14.58 | 16.19 | 237.19 | -15.61 | 7.99 |
| 22Q2 (14) | 0.25 | 6.39 | 0.2 | 33.34 | -1.21 | -0.74 | -38.13 | -282.83 | -97.36 | 12.18 | 0.0 | 389.18 | 398.79 | -16.93 | 8.56 | 281.08 | -19.99 | 3.79 |
| 22Q1 (13) | 0.23 | -1.44 | -1.69 | 33.75 | 3.94 | -1.03 | -9.96 | -166.85 | 23.85 | 12.18 | 0.0 | 389.18 | 480.05 | 24.2 | 7.28 | 351.31 | 24.28 | -0.46 |
| 21Q4 (12) | 0.24 | -13.72 | 6.97 | 32.47 | -4.58 | 30.77 | 14.90 | -63.15 | -84.4 | 12.18 | 253.43 | 389.18 | 386.52 | 31.85 | -0.89 | 282.67 | 28.69 | -6.16 |
| 21Q3 (11) | 0.27 | 10.75 | 9.64 | 34.03 | 1.31 | 13.24 | 40.43 | 309.27 | 287.52 | 3.45 | 38.41 | 133.7 | 293.16 | -20.19 | -22.02 | 219.65 | -18.89 | -22.31 |
| 21Q2 (10) | 0.25 | 4.39 | -3.62 | 33.59 | -1.5 | 23.22 | -19.32 | -47.71 | -122.38 | 2.49 | 0.0 | 68.85 | 367.34 | -17.91 | 15.95 | 270.82 | -23.27 | 17.15 |
| 21Q1 (9) | 0.24 | 7.24 | -12.73 | 34.1 | 37.33 | 35.64 | -13.08 | -113.69 | 85.87 | 2.49 | 0.0 | -86.08 | 447.48 | 14.74 | 51.71 | 352.93 | 17.16 | 62.36 |
| 20Q4 (8) | 0.22 | -11.56 | -4.98 | 24.83 | -17.37 | -3.27 | 95.54 | 543.14 | 823.09 | 2.49 | 68.85 | -86.08 | 389.98 | 3.74 | 10.54 | 301.24 | 6.55 | 16.39 |
| 20Q3 (7) | 0.25 | -2.65 | 53.66 | 30.05 | 10.23 | 80.48 | -21.56 | -124.98 | 19.04 | 1.48 | 0.0 | -59.03 | 375.92 | 18.66 | -11.23 | 282.73 | 22.3 | -15.59 |
| 20Q2 (6) | 0.26 | -5.48 | 65.46 | 27.26 | 8.43 | 88.65 | 86.31 | 193.25 | 233.89 | 1.48 | -91.76 | -59.03 | 316.80 | 7.41 | -23.53 | 231.18 | 6.35 | -30.1 |
| 20Q1 (5) | 0.27 | 16.76 | 82.23 | 25.14 | -2.06 | 191.99 | -92.56 | -994.3 | -912.64 | 17.89 | 0.0 | 814.96 | 294.95 | -16.4 | -30.13 | 217.38 | -16.01 | -35.57 |
| 19Q4 (4) | 0.23 | 43.02 | 0.0 | 25.67 | 54.17 | 0.0 | 10.35 | 138.87 | 0.0 | 17.89 | 396.99 | 0.0 | 352.80 | -16.69 | 0.0 | 258.81 | -22.73 | 0.0 |
| 19Q3 (3) | 0.16 | 4.83 | 0.0 | 16.65 | 15.22 | 0.0 | -26.63 | -203.02 | 0.0 | 3.60 | 0.0 | 0.0 | 423.50 | 2.22 | 0.0 | 334.95 | 1.28 | 0.0 |
| 19Q2 (2) | 0.16 | 4.09 | 0.0 | 14.45 | 67.83 | 0.0 | 25.85 | 126.95 | 0.0 | 3.60 | 84.1 | 0.0 | 414.29 | -1.86 | 0.0 | 330.72 | -1.97 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 8.61 | 0.0 | 0.0 | 11.39 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 422.14 | 0.0 | 0.0 | 337.37 | 0.0 | 0.0 |
