- 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) | 0.39 | -6.52 | 0 | 0 | 67.0 | 1.22 | 53.40 | -30.65 | 0.00 | 0 | 282.82 | 55.0 | 163.64 | 86.19 |
| 2022 (9) | 0.41 | -2.13 | 6.35 | 48.02 | 66.19 | 30.55 | 77.00 | 12.43 | 0.00 | 0 | 182.47 | 3.82 | 87.89 | -5.83 |
| 2021 (8) | 0.42 | 21.37 | 4.29 | 34.91 | 50.7 | 10.15 | 68.49 | 53.88 | 0.14 | 8.72 | 175.75 | -22.71 | 93.33 | -37.42 |
| 2020 (7) | 0.35 | -5.55 | 3.18 | 113.42 | 46.03 | -2.87 | 44.51 | -17.5 | 0.13 | 32.81 | 227.38 | -15.36 | 149.14 | -10.15 |
| 2019 (6) | 0.37 | -14.0 | 1.49 | -70.5 | 47.39 | -5.43 | 53.95 | -11.51 | 0.10 | -18.89 | 268.64 | 64.21 | 165.99 | 58.49 |
| 2018 (5) | 0.43 | 15.56 | 5.05 | 8.14 | 50.11 | 25.46 | 60.97 | -45.58 | 0.12 | 70.64 | 163.60 | -10.24 | 104.73 | -4.46 |
| 2017 (4) | 0.37 | -20.45 | 4.67 | 253.79 | 39.94 | -15.15 | 112.03 | -16.62 | 0.07 | -79.09 | 182.26 | -36.3 | 109.62 | -45.47 |
| 2016 (3) | 0.47 | 11.49 | 1.32 | -8.97 | 47.07 | -1.75 | 134.36 | -13.26 | 0.33 | 9.5 | 286.12 | 25.01 | 201.01 | 56.78 |
| 2015 (2) | 0.42 | 9.2 | 1.45 | 0.0 | 47.91 | 9.66 | 154.90 | -32.63 | 0.30 | -9.68 | 228.87 | -8.97 | 128.21 | -12.66 |
| 2014 (1) | 0.38 | 6.71 | 1.45 | 150.0 | 43.69 | 18.37 | 229.94 | 23.68 | 0.33 | 0 | 251.42 | -3.4 | 146.79 | -5.59 |
| 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) | 0.39 | -0.95 | -6.52 | 0 | 0 | -100.0 | 37.86 | -41.77 | -39.61 | 0.00 | 0 | 0 | 282.82 | -5.18 | 55.0 | 163.64 | 3.05 | 86.19 |
| 23Q3 (19) | 0.39 | -6.91 | -9.58 | 0 | -100.0 | -100.0 | 65.02 | -4.93 | -33.33 | 0.00 | 0 | -100.0 | 298.26 | 68.05 | 68.11 | 158.80 | 88.51 | 110.95 |
| 23Q2 (18) | 0.42 | -5.94 | -7.74 | 7.76 | 10.38 | 55.82 | 68.39 | 60.46 | 19.73 | 0.00 | 0 | -100.0 | 177.48 | 6.93 | 7.6 | 84.24 | 13.78 | 22.51 |
| 23Q1 (17) | 0.45 | 7.78 | 0.74 | 7.03 | 10.71 | 54.51 | 42.62 | -32.01 | -58.75 | 0.00 | 0 | -100.0 | 165.98 | -9.04 | -0.68 | 74.04 | -15.76 | 2.63 |
| 22Q4 (16) | 0.41 | -4.19 | -2.13 | 6.35 | -17.43 | 48.02 | 62.69 | -35.72 | 9.71 | 0.00 | -100.0 | -100.0 | 182.47 | 2.85 | 3.82 | 87.89 | 16.75 | -5.83 |
| 22Q3 (15) | 0.43 | -5.01 | 10.48 | 7.69 | 54.42 | 111.26 | 97.53 | 70.75 | -1.73 | 0.31 | -56.37 | -21.7 | 177.42 | 7.57 | -17.18 | 75.28 | 9.48 | -33.22 |
| 22Q2 (14) | 0.46 | 2.71 | 5.76 | 4.98 | 9.45 | 60.65 | 57.12 | -44.72 | 42.34 | 0.71 | 73.59 | -8.96 | 164.94 | -1.3 | -12.85 | 68.76 | -4.69 | -28.83 |
| 22Q1 (13) | 0.44 | 4.7 | 13.07 | 4.55 | 6.06 | 55.29 | 103.33 | 80.84 | 36.66 | 0.41 | -31.59 | 29.62 | 167.11 | -4.92 | -17.42 | 72.14 | -22.7 | -43.15 |
| 21Q4 (12) | 0.42 | 8.15 | 21.37 | 4.29 | 17.86 | 34.91 | 57.14 | -42.43 | 47.34 | 0.60 | 51.11 | 4.62 | 175.75 | -17.96 | -22.71 | 93.33 | -17.2 | -37.42 |
| 21Q3 (11) | 0.39 | -9.07 | -4.68 | 3.64 | 17.42 | -1.62 | 99.25 | 147.32 | 169.26 | 0.40 | -49.26 | -39.45 | 214.22 | 13.19 | -7.48 | 112.72 | 16.66 | -19.88 |
| 21Q2 (10) | 0.43 | 9.8 | 1.27 | 3.1 | 5.8 | 588.89 | 40.13 | -46.93 | -44.97 | 0.78 | 147.14 | 104.97 | 189.25 | -6.48 | -13.91 | 96.62 | -23.86 | -23.48 |
| 21Q1 (9) | 0.39 | 12.39 | 6.04 | 2.93 | -7.86 | 536.96 | 75.61 | 94.97 | 136.28 | 0.32 | -44.79 | -50.66 | 202.36 | -11.0 | -24.85 | 126.89 | -14.92 | -21.37 |
| 20Q4 (8) | 0.35 | -15.06 | -5.55 | 3.18 | -14.05 | 113.42 | 38.78 | 5.21 | -6.08 | 0.57 | -12.54 | -6.15 | 227.38 | -1.79 | -15.36 | 149.14 | 6.01 | -10.15 |
| 20Q3 (7) | 0.41 | -3.39 | -0.87 | 3.7 | 722.22 | -26.59 | 36.86 | -49.45 | -23.42 | 0.66 | 71.74 | 43.98 | 231.53 | 5.33 | 31.8 | 140.69 | 11.42 | 32.79 |
| 20Q2 (6) | 0.42 | 14.97 | -3.52 | 0.45 | -2.17 | -90.02 | 72.92 | 127.88 | -3.85 | 0.38 | -40.51 | 38.1 | 219.82 | -18.37 | 34.1 | 126.27 | -21.75 | 24.38 |
| 20Q1 (5) | 0.37 | 0.11 | -11.39 | 0.46 | -69.13 | -90.85 | 32.00 | -22.5 | -35.01 | 0.64 | 5.02 | 59.77 | 269.29 | 0.24 | 55.44 | 161.37 | -2.78 | 53.74 |
| 19Q4 (4) | 0.37 | -10.85 | 0.0 | 1.49 | -70.44 | 0.0 | 41.29 | -14.21 | 0.0 | 0.61 | 34.18 | 0.0 | 268.64 | 52.92 | 0.0 | 165.99 | 56.67 | 0.0 |
| 19Q3 (3) | 0.41 | -5.97 | 0.0 | 5.04 | 11.75 | 0.0 | 48.13 | -36.54 | 0.0 | 0.46 | 64.74 | 0.0 | 175.67 | 7.17 | 0.0 | 105.95 | 4.36 | 0.0 |
| 19Q2 (2) | 0.44 | 5.59 | 0.0 | 4.51 | -10.34 | 0.0 | 75.84 | 54.02 | 0.0 | 0.28 | -31.18 | 0.0 | 163.92 | -5.38 | 0.0 | 101.52 | -3.28 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 5.03 | 0.0 | 0.0 | 49.24 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 173.24 | 0.0 | 0.0 | 104.96 | 0.0 | 0.0 |
