- 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) | 0.65 | -1.45 | 823.73 | -12.44 | 3959.91 | -6.73 | 6.19 | -59.06 | 2.93 | 190.4 | 163.08 | 5.57 | 108.35 | 5.39 |
| 2022 (9) | 0.66 | -1.69 | 940.78 | 39.75 | 4245.5 | 3.85 | 15.12 | -68.76 | 1.01 | 1062.51 | 154.47 | 20.37 | 102.81 | 17.35 |
| 2021 (8) | 0.67 | 4.55 | 673.18 | 18.73 | 4088.12 | 22.33 | 48.40 | 124.91 | 0.09 | 0 | 128.33 | 7.37 | 87.61 | 3.5 |
| 2020 (7) | 0.64 | -0.66 | 566.98 | 17.82 | 3342.01 | -1.7 | 21.52 | 60.36 | 0.00 | 0 | 119.52 | 1.44 | 84.65 | 6.34 |
| 2019 (6) | 0.65 | -2.57 | 481.23 | -0.71 | 3399.95 | -11.27 | 13.42 | 8.4 | 0.00 | 0 | 117.82 | -2.52 | 79.60 | 7.25 |
| 2018 (5) | 0.67 | 0.35 | 484.68 | 8.52 | 3831.95 | 5.21 | 12.38 | -15.32 | 0.00 | 0 | 120.87 | -0.22 | 74.22 | -4.71 |
| 2017 (4) | 0.66 | 0.97 | 446.62 | 1.26 | 3642.08 | 6.28 | 14.62 | 50.41 | 0.00 | 0 | 121.14 | -1.22 | 77.89 | -1.31 |
| 2016 (3) | 0.66 | -2.64 | 441.08 | -16.72 | 3426.96 | 6.38 | 9.72 | 76.73 | 0.00 | 0 | 122.63 | 1.99 | 78.92 | 1.91 |
| 2015 (2) | 0.67 | 2.2 | 529.62 | 5.0 | 3221.33 | -2.84 | 5.50 | -43.88 | 0.00 | 0 | 120.24 | -8.56 | 77.44 | -14.57 |
| 2014 (1) | 0.66 | 1.27 | 504.42 | 21.79 | 3315.33 | 0.39 | 9.80 | -18.67 | 0.80 | 0 | 131.49 | 3.85 | 90.65 | 7.81 |
| 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) | 0.65 | -0.75 | -1.45 | 823.73 | 0.96 | -12.44 | 7.02 | 13.59 | 11.08 | 9.89 | 29.1 | 53.32 | 163.08 | 8.36 | 5.57 | 108.35 | -0.03 | 5.39 |
| 23Q3 (19) | 0.66 | -2.55 | -2.67 | 815.87 | 4.49 | -3.95 | 6.18 | -12.71 | -76.91 | 7.66 | -0.06 | 754.41 | 150.50 | 2.46 | 7.55 | 108.38 | 4.28 | 24.03 |
| 23Q2 (18) | 0.67 | 2.15 | -2.2 | 780.82 | -3.34 | 6.52 | 7.08 | 45.08 | -51.64 | 7.67 | 1.94 | 1115.61 | 146.88 | -2.72 | 17.81 | 103.93 | -3.8 | 36.05 |
| 23Q1 (17) | 0.66 | -0.26 | -3.03 | 807.77 | -14.14 | 22.59 | 4.88 | -22.78 | -76.32 | 7.52 | 16.56 | 1176.18 | 150.98 | -2.26 | 20.62 | 108.03 | 5.08 | 33.37 |
| 22Q4 (16) | 0.66 | -1.97 | -1.69 | 940.78 | 10.75 | 39.75 | 6.32 | -76.38 | -79.07 | 6.45 | 619.46 | 1212.52 | 154.47 | 10.39 | 20.37 | 102.81 | 17.66 | 17.35 |
| 22Q3 (15) | 0.68 | -2.09 | 2.71 | 849.44 | 15.89 | 45.77 | 26.76 | 82.79 | -74.5 | 0.90 | 42.19 | 0 | 139.93 | 12.23 | 8.81 | 87.38 | 14.39 | -5.07 |
| 22Q2 (14) | 0.69 | 1.29 | 4.8 | 733.0 | 11.25 | 34.81 | 14.64 | -28.97 | -56.44 | 0.63 | 7.02 | 0 | 124.68 | -0.39 | 6.14 | 76.39 | -5.69 | -6.93 |
| 22Q1 (13) | 0.68 | 1.11 | 3.67 | 658.9 | -2.12 | 25.97 | 20.61 | -31.75 | -22.61 | 0.59 | 19.88 | 0 | 125.17 | -2.46 | 7.99 | 81.00 | -7.54 | -3.47 |
| 21Q4 (12) | 0.67 | 2.42 | 4.55 | 673.18 | 15.53 | 18.73 | 30.20 | -71.22 | 8.44 | 0.49 | 0 | 0 | 128.33 | -0.21 | 7.37 | 87.61 | -4.82 | 3.5 |
| 21Q3 (11) | 0.66 | -0.09 | 1.37 | 582.71 | 7.17 | 17.81 | 104.93 | 212.2 | 284.22 | 0.00 | 0 | 0 | 128.60 | 9.47 | 9.09 | 92.05 | 12.15 | 2.47 |
| 21Q2 (10) | 0.66 | 0.2 | 0.63 | 543.72 | 3.95 | 15.03 | 33.61 | 26.21 | 58.31 | 0.00 | 0 | 0 | 117.47 | 1.35 | 0.14 | 82.08 | -2.18 | 0.88 |
| 21Q1 (9) | 0.66 | 1.97 | 0.89 | 523.05 | -7.75 | 13.91 | 26.63 | -4.38 | 93.67 | 0.00 | 0 | 0 | 115.91 | -3.02 | 0.54 | 83.91 | -0.87 | 1.64 |
| 20Q4 (8) | 0.64 | -0.69 | -0.66 | 566.98 | 14.63 | 17.82 | 27.85 | 1.98 | 62.96 | 0.00 | 0 | 0 | 119.52 | 1.39 | 0.4 | 84.65 | -5.77 | 4.74 |
| 20Q3 (7) | 0.65 | -0.83 | -1.01 | 494.62 | 4.64 | 0.2 | 27.31 | 28.64 | 121.85 | 0.00 | 0 | 0 | 117.88 | 0.49 | -0.18 | 89.83 | 10.41 | 6.66 |
| 20Q2 (6) | 0.65 | 0.46 | 3.04 | 472.69 | 2.94 | 6.3 | 21.23 | 54.4 | 75.17 | 0.00 | 0 | 0 | 117.31 | 1.75 | -4.42 | 81.36 | -1.45 | -1.05 |
| 20Q1 (5) | 0.65 | 0.4 | 4.85 | 459.18 | -4.58 | 6.41 | 13.75 | -19.54 | 11.34 | 0.00 | 0 | 0 | 115.29 | -3.15 | -8.4 | 82.56 | 2.15 | -0.77 |
| 19Q4 (4) | 0.65 | -1.04 | 0.0 | 481.23 | -2.51 | 0.0 | 17.09 | 38.83 | 0.0 | 0.00 | 0 | 0.0 | 119.04 | 0.8 | 0.0 | 80.82 | -4.04 | 0.0 |
| 19Q3 (3) | 0.66 | 3.23 | 0.0 | 493.64 | 11.02 | 0.0 | 12.31 | 1.57 | 0.0 | 0.00 | 0 | 0.0 | 118.09 | -3.79 | 0.0 | 84.22 | 2.43 | 0.0 |
| 19Q2 (2) | 0.63 | 2.22 | 0.0 | 444.66 | 3.05 | 0.0 | 12.12 | -1.86 | 0.0 | 0.00 | 0 | 0.0 | 122.74 | -2.48 | 0.0 | 82.22 | -1.18 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 431.51 | 0.0 | 0.0 | 12.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 125.86 | 0.0 | 0.0 | 83.20 | 0.0 | 0.0 |
