- 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) | 0.31 | 2.34 | 1.13 | -2.59 | 70.04 | -19.53 | 19.46 | -59.25 | 0.00 | 0 | 448.34 | -3.93 | 375.74 | 2.41 |
| 2022 (9) | 0.30 | 0.17 | 1.16 | -45.02 | 87.04 | -7.74 | 47.75 | -76.39 | 0.00 | 0 | 466.66 | 51.72 | 366.90 | 45.24 |
| 2021 (8) | 0.30 | 8.66 | 2.11 | 17.22 | 94.34 | 19.22 | 202.28 | 87.28 | 0.02 | -69.65 | 307.58 | -8.73 | 252.62 | -9.55 |
| 2020 (7) | 0.27 | 3.74 | 1.8 | 37.4 | 79.13 | 1.81 | 108.01 | 46.26 | 0.06 | -42.74 | 337.01 | -8.07 | 279.30 | -3.4 |
| 2019 (6) | 0.27 | -16.19 | 1.31 | -39.07 | 77.72 | -9.05 | 73.85 | -49.41 | 0.11 | -13.59 | 366.59 | 15.37 | 289.12 | 18.79 |
| 2018 (5) | 0.32 | 1.05 | 2.15 | 20.11 | 85.45 | 11.38 | 145.97 | -19.44 | 0.12 | -38.44 | 317.76 | -1.41 | 243.38 | -6.7 |
| 2017 (4) | 0.31 | 1.43 | 1.79 | -21.49 | 76.72 | 6.05 | 181.19 | 27.72 | 0.20 | -30.12 | 322.30 | -4.29 | 260.85 | -3.87 |
| 2016 (3) | 0.31 | 9.01 | 2.28 | 8.57 | 72.34 | 1.7 | 141.86 | -58.16 | 0.29 | 0.0 | 336.75 | -8.78 | 271.35 | -8.86 |
| 2015 (2) | 0.28 | 0.75 | 2.1 | 100.0 | 71.13 | -5.4 | 339.06 | -17.68 | 0.29 | 0 | 369.15 | 3.57 | 297.72 | 11.83 |
| 2014 (1) | 0.28 | 0.54 | 1.05 | -13.22 | 75.19 | 5.09 | 411.90 | 4.41 | 0.00 | 0 | 356.42 | -1.65 | 266.23 | -4.59 |
| 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) | 0.31 | 4.65 | 2.34 | 1.13 | -2.59 | -2.59 | 21.87 | -1.13 | 116.11 | 0.00 | 0 | 0 | 448.34 | -9.16 | -3.93 | 375.74 | -10.56 | 2.41 |
| 23Q3 (19) | 0.29 | -10.52 | -5.83 | 1.16 | -3.33 | -85.15 | 22.12 | 21.87 | -41.77 | 0.00 | 0 | -100.0 | 493.55 | 20.17 | 65.14 | 420.12 | 18.16 | 87.14 |
| 23Q2 (18) | 0.33 | 1.4 | -20.32 | 1.2 | 55.84 | -87.1 | 18.15 | 17.78 | -81.87 | 0.00 | 0 | -100.0 | 410.70 | -2.21 | 83.1 | 355.55 | 2.5 | 101.07 |
| 23Q1 (17) | 0.32 | 7.79 | 8.33 | 0.77 | -33.62 | -81.03 | 15.41 | 52.27 | -89.22 | 0.00 | 0 | -100.0 | 419.97 | -10.01 | 35.27 | 346.87 | -5.46 | 40.44 |
| 22Q4 (16) | 0.30 | -3.7 | 0.17 | 1.16 | -85.15 | -45.02 | 10.12 | -73.36 | -94.63 | 0.00 | -100.0 | -100.0 | 466.66 | 56.15 | 51.72 | 366.90 | 63.43 | 45.24 |
| 22Q3 (15) | 0.31 | -24.29 | 4.02 | 7.81 | -16.02 | 251.8 | 37.99 | -62.04 | -81.92 | 0.09 | 28.21 | 34.19 | 298.86 | 33.24 | -3.37 | 224.50 | 26.96 | -12.62 |
| 22Q2 (14) | 0.41 | 37.86 | 54.23 | 9.3 | 129.06 | 507.84 | 100.09 | -29.96 | -49.54 | 0.07 | 7.33 | -42.15 | 224.30 | -27.75 | -35.99 | 176.83 | -28.41 | -38.87 |
| 22Q1 (13) | 0.30 | -0.33 | 11.29 | 4.06 | 92.42 | 190.0 | 142.90 | -24.23 | -33.58 | 0.07 | -2.48 | -58.71 | 310.47 | 0.94 | -10.87 | 246.99 | -2.23 | -15.73 |
| 21Q4 (12) | 0.30 | 0.0 | 8.66 | 2.11 | -4.95 | 17.22 | 188.59 | -10.25 | 5.1 | 0.07 | 0.0 | -67.3 | 307.58 | -0.55 | -8.73 | 252.62 | -1.67 | -9.55 |
| 21Q3 (11) | 0.30 | 12.25 | 15.73 | 2.22 | 45.1 | 39.62 | 210.12 | 5.93 | 99.18 | 0.07 | -44.73 | -75.12 | 309.29 | -11.74 | -16.18 | 256.92 | -11.19 | -16.58 |
| 21Q2 (10) | 0.27 | -0.52 | 5.51 | 1.53 | 9.29 | -14.04 | 198.35 | -7.81 | 128.59 | 0.13 | -23.39 | -64.58 | 350.44 | 0.61 | -7.87 | 289.28 | -1.3 | -3.49 |
| 21Q1 (9) | 0.27 | -2.69 | 13.25 | 1.4 | -22.22 | -17.65 | 215.16 | 19.91 | 150.97 | 0.17 | -22.78 | -64.36 | 348.33 | 3.36 | -15.78 | 293.08 | 4.93 | -9.32 |
| 20Q4 (8) | 0.27 | 6.51 | 3.74 | 1.8 | 13.21 | 37.4 | 179.44 | 70.1 | 102.51 | 0.21 | -23.89 | -46.96 | 337.01 | -8.67 | -8.07 | 279.30 | -9.31 | -3.4 |
| 20Q3 (7) | 0.26 | 2.34 | -7.49 | 1.59 | -10.67 | 8.16 | 105.49 | 21.57 | 28.21 | 0.28 | -21.33 | -36.81 | 369.00 | -2.99 | 0.75 | 307.97 | 2.75 | 2.83 |
| 20Q2 (6) | 0.25 | 6.77 | -23.92 | 1.78 | 4.71 | 12.66 | 86.77 | 1.21 | 8.86 | 0.36 | -22.91 | -32.63 | 380.38 | -8.03 | 24.77 | 299.74 | -7.26 | 20.01 |
| 20Q1 (5) | 0.24 | -10.87 | -2.28 | 1.7 | 29.77 | 10.39 | 85.73 | -3.25 | 64.45 | 0.46 | 14.91 | -33.67 | 413.58 | 12.82 | -6.38 | 323.20 | 11.79 | -10.39 |
| 19Q4 (4) | 0.27 | -5.02 | 0.0 | 1.31 | -10.88 | 0.0 | 88.61 | 7.69 | 0.0 | 0.40 | -9.32 | 0.0 | 366.59 | 0.1 | 0.0 | 289.12 | -3.46 | 0.0 |
| 19Q3 (3) | 0.28 | -15.84 | 0.0 | 1.47 | -6.96 | 0.0 | 82.28 | 3.22 | 0.0 | 0.45 | -16.13 | 0.0 | 366.24 | 20.13 | 0.0 | 299.49 | 19.91 | 0.0 |
| 19Q2 (2) | 0.33 | 37.15 | 0.0 | 1.58 | 2.6 | 0.0 | 79.71 | 52.91 | 0.0 | 0.53 | -24.11 | 0.0 | 304.86 | -30.99 | 0.0 | 249.76 | -30.75 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 52.13 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 441.77 | 0.0 | 0.0 | 360.66 | 0.0 | 0.0 |
