- 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) | 0.23 | 3.38 | 12.28 | 17.85 | 55.35 | -17.46 | -1.09 | 0 | 4.63 | 0.0 | 437.14 | -10.85 | 351.72 | -0.22 |
| 2022 (9) | 0.22 | -5.65 | 10.42 | 81.53 | 67.06 | -15.76 | 52.48 | -64.14 | 4.63 | 1326.26 | 490.33 | 44.61 | 352.50 | 27.63 |
| 2021 (8) | 0.23 | 12.52 | 5.74 | 5.51 | 79.61 | 24.12 | 146.35 | 187.86 | 0.32 | -48.86 | 339.06 | -8.72 | 276.19 | -9.44 |
| 2020 (7) | 0.21 | 23.49 | 5.44 | 67.9 | 64.14 | 16.89 | 50.84 | 369.44 | 0.63 | 0 | 371.46 | -16.05 | 304.99 | -17.65 |
| 2019 (6) | 0.17 | -3.36 | 3.24 | -42.25 | 54.87 | -9.31 | 10.83 | 13.28 | 0.00 | 0 | 442.50 | 12.3 | 370.38 | 11.94 |
| 2018 (5) | 0.17 | -17.92 | 5.61 | -35.37 | 60.5 | -10.83 | 9.56 | -62.06 | 0.00 | 0 | 394.03 | 0.79 | 330.88 | 1.19 |
| 2017 (4) | 0.21 | -21.9 | 8.68 | -56.07 | 67.85 | -10.2 | 25.20 | 147.06 | 0.59 | -86.58 | 390.93 | 35.41 | 327.00 | 30.28 |
| 2016 (3) | 0.27 | -3.92 | 19.76 | -21.65 | 75.56 | -10.75 | 10.20 | -60.66 | 4.41 | 106.73 | 288.70 | -9.1 | 251.00 | -2.39 |
| 2015 (2) | 0.28 | 6.66 | 25.22 | 35.16 | 84.66 | 7.55 | 25.93 | -7.69 | 2.13 | 37.29 | 317.61 | 11.68 | 257.15 | 12.41 |
| 2014 (1) | 0.26 | -2.67 | 18.66 | 3.21 | 78.72 | -7.63 | 28.09 | 418.27 | 1.55 | 0 | 284.40 | -6.87 | 228.77 | -12.94 |
| 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) | 0.23 | -0.4 | 3.38 | 12.28 | 2.33 | 17.85 | -13.66 | -241.26 | -57.37 | 31.65 | 0.0 | 0.0 | 437.14 | -1.76 | -10.85 | 351.72 | 1.49 | -0.22 |
| 23Q3 (19) | 0.23 | -16.26 | 6.32 | 12.0 | -15.73 | 41.84 | 9.67 | 196.63 | -65.19 | 31.65 | 0.0 | 0.0 | 444.95 | 27.68 | 4.46 | 346.57 | 27.14 | 13.75 |
| 23Q2 (18) | 0.27 | 27.2 | -10.35 | 14.24 | 5.95 | 150.7 | 3.26 | 218.55 | -94.44 | 31.65 | 0.0 | 3108.24 | 348.48 | -36.27 | 45.97 | 272.59 | -32.47 | 45.99 |
| 23Q1 (17) | 0.21 | -2.56 | 4.1 | 13.44 | 28.98 | 165.09 | -2.75 | 68.32 | -101.42 | 31.65 | 0.0 | 3108.24 | 546.82 | 11.52 | 39.84 | 403.64 | 14.51 | 28.79 |
| 22Q4 (16) | 0.22 | 2.43 | -5.65 | 10.42 | 23.17 | 81.53 | -8.68 | -131.25 | -104.99 | 31.65 | 0.0 | 3015.55 | 490.33 | 15.11 | 44.61 | 352.50 | 15.7 | 27.63 |
| 22Q3 (15) | 0.21 | -29.39 | 3.14 | 8.46 | 48.94 | 36.89 | 27.78 | -52.63 | -83.02 | 31.65 | 3108.24 | 2796.45 | 425.95 | 78.42 | 10.14 | 304.68 | 63.17 | -4.8 |
| 22Q2 (14) | 0.30 | 47.71 | 32.27 | 5.68 | 12.03 | -25.16 | 58.65 | -69.63 | -57.55 | 0.99 | 0.0 | -20.8 | 238.74 | -38.95 | -29.69 | 186.72 | -40.42 | -32.78 |
| 22Q1 (13) | 0.20 | -11.69 | -0.53 | 5.07 | -11.67 | -29.49 | 193.10 | 10.93 | 73.56 | 0.99 | -2.89 | -43.4 | 391.04 | 15.33 | -2.14 | 313.41 | 13.48 | -3.71 |
| 21Q4 (12) | 0.23 | 11.97 | 12.52 | 5.74 | -7.12 | 5.51 | 174.08 | 6.43 | 134.74 | 1.02 | -7.03 | -5.35 | 339.06 | -12.33 | -8.72 | 276.19 | -13.7 | -9.44 |
| 21Q3 (11) | 0.21 | -9.44 | 2.32 | 6.18 | -18.58 | 21.89 | 163.56 | 18.38 | 46.66 | 1.09 | -12.27 | 15.28 | 386.75 | 13.9 | 2.82 | 320.05 | 15.22 | 4.62 |
| 21Q2 (10) | 0.23 | 11.07 | 8.96 | 7.59 | 5.56 | 117.48 | 138.16 | 24.18 | 179.85 | 1.25 | -28.54 | 0 | 339.54 | -15.03 | 3.2 | 277.78 | -14.66 | 9.28 |
| 21Q1 (9) | 0.21 | -0.1 | 33.88 | 7.19 | 32.17 | 185.32 | 111.26 | 50.03 | 647.27 | 1.74 | 62.41 | 0 | 399.60 | 7.58 | -19.52 | 325.50 | 6.72 | -18.09 |
| 20Q4 (8) | 0.21 | 1.83 | 23.49 | 5.44 | 7.3 | 65.85 | 74.16 | -33.5 | 908.98 | 1.07 | 13.23 | 0 | 371.46 | -1.24 | -16.05 | 304.99 | -0.31 | -17.65 |
| 20Q3 (7) | 0.20 | -3.57 | 23.04 | 5.07 | 45.27 | 43.63 | 111.52 | 125.89 | 717.0 | 0.95 | 0 | 0 | 376.14 | 14.32 | -18.26 | 305.93 | 20.36 | -20.18 |
| 20Q2 (6) | 0.21 | 36.48 | -3.18 | 3.49 | 38.49 | -18.46 | 49.37 | 342.84 | 222.47 | 0.00 | 0 | 0 | 329.01 | -33.74 | 1.59 | 254.18 | -36.04 | -6.54 |
| 20Q1 (5) | 0.15 | -7.85 | -8.07 | 2.52 | -23.17 | -38.98 | -20.33 | -376.6 | -387.15 | 0.00 | 0 | 0 | 496.55 | 12.21 | 9.25 | 397.39 | 7.29 | 3.78 |
| 19Q4 (4) | 0.17 | 1.46 | 0.0 | 3.28 | -7.08 | 0.0 | 7.35 | -46.15 | 0.0 | 0.00 | 0 | 0.0 | 442.50 | -3.84 | 0.0 | 370.38 | -3.36 | 0.0 |
| 19Q3 (3) | 0.16 | -24.12 | 0.0 | 3.53 | -17.52 | 0.0 | 13.65 | -10.84 | 0.0 | 0.00 | 0 | 0.0 | 460.19 | 42.09 | 0.0 | 383.26 | 40.91 | 0.0 |
| 19Q2 (2) | 0.22 | 29.59 | 0.0 | 4.28 | 3.63 | 0.0 | 15.31 | 116.24 | 0.0 | 0.00 | 0 | 0.0 | 323.87 | -28.74 | 0.0 | 271.98 | -28.97 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 4.13 | 0.0 | 0.0 | 7.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 454.52 | 0.0 | 0.0 | 382.90 | 0.0 | 0.0 |
