- 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) | 0.81 | 1.22 | 198.54 | 97.3 | 3170.42 | 9.16 | 12.86 | -0.54 | 0.60 | 1026.75 | 87.13 | 0.06 | 61.65 | 3.23 |
| 2022 (9) | 0.80 | 0.47 | 100.63 | 52.61 | 2904.34 | 10.54 | 12.93 | 18.19 | 0.05 | -51.12 | 87.08 | -2.85 | 59.72 | -4.59 |
| 2021 (8) | 0.80 | 1.94 | 65.94 | -30.29 | 2627.35 | 1.64 | 10.94 | -4.45 | 0.11 | 8.12 | 89.63 | -5.13 | 62.59 | -8.92 |
| 2020 (7) | 0.79 | 2.23 | 94.59 | 40.24 | 2584.95 | 0.95 | 11.45 | -15.0 | 0.10 | 108.59 | 94.48 | -1.55 | 68.72 | -2.3 |
| 2019 (6) | 0.77 | 17.25 | 67.45 | -19.9 | 2560.59 | 4.56 | 13.47 | -87.47 | 0.05 | -41.94 | 95.97 | -13.59 | 70.34 | -14.71 |
| 2018 (5) | 0.66 | 14.03 | 84.21 | 224.63 | 2448.88 | 10.74 | 107.47 | -75.51 | 0.08 | 132.95 | 111.06 | -17.56 | 82.47 | -23.38 |
| 2017 (4) | 0.57 | -11.64 | 25.94 | -13.76 | 2211.32 | 2.68 | 438.85 | 209.35 | 0.04 | -59.67 | 134.72 | 30.43 | 107.63 | 47.72 |
| 2016 (3) | 0.65 | -0.29 | 30.08 | -17.63 | 2153.59 | 4.81 | 141.86 | 28.91 | 0.09 | 9.45 | 103.29 | 4.68 | 72.86 | 5.72 |
| 2015 (2) | 0.65 | 0.79 | 36.52 | 14.48 | 2054.81 | 2.52 | 110.05 | -11.75 | 0.08 | -21.11 | 98.67 | -0.76 | 68.92 | -3.46 |
| 2014 (1) | 0.65 | -3.52 | 31.9 | -30.04 | 2004.38 | -0.09 | 124.70 | 30.85 | 0.10 | 0 | 99.43 | 0.89 | 71.39 | 1.06 |
| 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) | 0.81 | -0.45 | 1.22 | 198.54 | 1.09 | 97.3 | 10.65 | -22.83 | -5.33 | 2.88 | 1019.41 | 1051.0 | 87.13 | 5.1 | 0.06 | 61.65 | 1.41 | 3.23 |
| 23Q3 (19) | 0.82 | -0.99 | 1.39 | 196.4 | 33.53 | 103.9 | 13.80 | 1.69 | -4.3 | 0.26 | -18.28 | 6.31 | 82.90 | 6.04 | -4.4 | 60.79 | 9.69 | -1.84 |
| 23Q2 (18) | 0.83 | 4.98 | 0.1 | 147.08 | 39.04 | 189.07 | 13.57 | -1.09 | -0.07 | 0.32 | 112.21 | 10.41 | 78.18 | -11.4 | -8.58 | 55.42 | -7.48 | -11.88 |
| 23Q1 (17) | 0.79 | -2.18 | 0.25 | 105.78 | 5.12 | 72.17 | 13.72 | 21.96 | 9.06 | 0.15 | -40.71 | -62.87 | 88.24 | 1.33 | -4.38 | 59.90 | 0.3 | -8.94 |
| 22Q4 (16) | 0.80 | -0.29 | 0.47 | 100.63 | 4.47 | 52.61 | 11.25 | -21.98 | -7.86 | 0.25 | 3.39 | -39.6 | 87.08 | 0.42 | -2.85 | 59.72 | -3.57 | -4.59 |
| 22Q3 (15) | 0.81 | -2.25 | -0.33 | 96.32 | 89.31 | 100.62 | 14.42 | 6.19 | 36.81 | 0.24 | -15.13 | -52.42 | 86.72 | 1.4 | -2.62 | 61.93 | -1.53 | -5.28 |
| 22Q2 (14) | 0.83 | 5.15 | 0.77 | 50.88 | -17.19 | -33.1 | 13.58 | 7.95 | 52.76 | 0.29 | -28.63 | -54.89 | 85.52 | -7.33 | -2.91 | 62.89 | -4.39 | -3.05 |
| 22Q1 (13) | 0.78 | -1.96 | 1.63 | 61.44 | -6.82 | -23.64 | 12.58 | 3.03 | 4.05 | 0.40 | -3.55 | -11.87 | 92.28 | 2.96 | -5.02 | 65.78 | 5.1 | -7.13 |
| 21Q4 (12) | 0.80 | -1.09 | 1.94 | 65.94 | 37.35 | -30.29 | 12.21 | 15.84 | 18.77 | 0.41 | -18.56 | -8.39 | 89.63 | 0.65 | -5.13 | 62.59 | -4.27 | -8.92 |
| 21Q3 (11) | 0.81 | -1.17 | 2.89 | 48.01 | -36.87 | -51.99 | 10.54 | 18.56 | -20.27 | 0.51 | -19.55 | 185.84 | 89.05 | 1.1 | -5.24 | 65.38 | 0.79 | -6.91 |
| 21Q2 (10) | 0.82 | 6.05 | 2.12 | 76.05 | -5.48 | 16.3 | 8.89 | -26.47 | -11.98 | 0.63 | 39.45 | 219.23 | 88.08 | -9.35 | -4.07 | 64.87 | -8.41 | -8.36 |
| 21Q1 (9) | 0.77 | -1.67 | 2.81 | 80.46 | -14.94 | 38.46 | 12.09 | 17.61 | -2.42 | 0.45 | 0.26 | 131.84 | 97.16 | 2.84 | -2.68 | 70.83 | 3.07 | -4.09 |
| 20Q4 (8) | 0.79 | -0.17 | 2.23 | 94.59 | -5.41 | 40.24 | 10.28 | -22.24 | -15.04 | 0.45 | 154.12 | 102.56 | 94.48 | 0.54 | -1.55 | 68.72 | -2.15 | -2.3 |
| 20Q3 (7) | 0.79 | -1.91 | 2.88 | 100.0 | 52.93 | 47.45 | 13.22 | 30.89 | -9.39 | 0.18 | -10.15 | -4.85 | 93.97 | 2.34 | -1.73 | 70.23 | -0.79 | -6.25 |
| 20Q2 (6) | 0.80 | 6.76 | 3.42 | 65.39 | 12.53 | 214.53 | 10.10 | -18.48 | -25.9 | 0.20 | 1.27 | -16.09 | 91.82 | -8.03 | -0.1 | 70.79 | -4.14 | -0.99 |
| 20Q1 (5) | 0.75 | -2.23 | 2.82 | 58.11 | -13.85 | 6.35 | 12.39 | 2.4 | -9.69 | 0.20 | -12.4 | -17.85 | 99.84 | 4.03 | -1.16 | 73.85 | 4.99 | -3.67 |
| 19Q4 (4) | 0.77 | 0.47 | 0.0 | 67.45 | -0.55 | 0.0 | 12.10 | -17.07 | 0.0 | 0.22 | 19.37 | 0.0 | 95.97 | 0.37 | 0.0 | 70.34 | -6.1 | 0.0 |
| 19Q3 (3) | 0.76 | -1.39 | 0.0 | 67.82 | 226.21 | 0.0 | 14.59 | 7.04 | 0.0 | 0.19 | -20.76 | 0.0 | 95.62 | 4.04 | 0.0 | 74.91 | 4.77 | 0.0 |
| 19Q2 (2) | 0.78 | 6.15 | 0.0 | 20.79 | -61.95 | 0.0 | 13.63 | -0.66 | 0.0 | 0.24 | -0.85 | 0.0 | 91.91 | -9.01 | 0.0 | 71.50 | -6.73 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 54.64 | 0.0 | 0.0 | 13.72 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 101.01 | 0.0 | 0.0 | 76.66 | 0.0 | 0.0 |
