- 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) | 0.40 | -10.87 | 16.72 | -56.06 | 130.51 | -12.07 | 61.49 | -16.95 | 0.79 | 21.69 | 405.07 | 83.31 | 324.85 | 101.52 |
| 2022 (9) | 0.45 | -4.15 | 38.05 | 489.01 | 148.43 | 21.21 | 74.04 | -0.2 | 0.65 | 127.43 | 220.98 | -22.62 | 161.20 | -23.09 |
| 2021 (8) | 0.47 | -9.75 | 6.46 | -36.91 | 122.46 | 23.17 | 74.19 | 16.71 | 0.29 | 604.43 | 285.58 | 22.01 | 209.60 | 12.24 |
| 2020 (7) | 0.52 | 8.51 | 10.24 | 1037.78 | 99.42 | 36.08 | 63.57 | 198.87 | 0.04 | 0 | 234.06 | 12.76 | 186.74 | 22.12 |
| 2019 (6) | 0.48 | 1.78 | 0.9 | -75.68 | 73.06 | -21.48 | 21.27 | -64.85 | 0.00 | 0 | 207.58 | -9.75 | 152.92 | -6.68 |
| 2018 (5) | 0.47 | -3.94 | 3.7 | 42.86 | 93.05 | 13.92 | 60.51 | -80.12 | 0.00 | 0 | 230.00 | 37.35 | 163.86 | 55.64 |
| 2017 (4) | 0.49 | 9.35 | 2.59 | 56.02 | 81.68 | 4.21 | 304.38 | 69.34 | 0.00 | 0 | 167.45 | -8.21 | 105.28 | -24.03 |
| 2016 (3) | 0.45 | -12.46 | 1.66 | -37.36 | 78.38 | 44.91 | 179.74 | 111.76 | 0.00 | 0 | 182.42 | 20.98 | 138.58 | 22.51 |
| 2015 (2) | 0.51 | -16.38 | 2.65 | -42.52 | 54.09 | 17.51 | 84.88 | 116.86 | 0.00 | 0 | 150.78 | 33.8 | 113.12 | 48.24 |
| 2014 (1) | 0.61 | -5.83 | 4.61 | 120.57 | 46.03 | 86.43 | 39.14 | 385.01 | 0.00 | 0 | 112.69 | 14.39 | 76.31 | 12.09 |
| 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) | 0.40 | 1.73 | -10.87 | 16.72 | -52.78 | -56.06 | 81.04 | 31.64 | 95.89 | 3.11 | 5.02 | -13.81 | 405.07 | 51.87 | 83.31 | 324.85 | 56.74 | 101.52 |
| 23Q3 (19) | 0.39 | -14.93 | -13.21 | 35.41 | -8.19 | 66.09 | 61.56 | 0.44 | -24.87 | 2.96 | 26.59 | 71.78 | 266.73 | 23.67 | -12.62 | 207.25 | 21.85 | -3.13 |
| 23Q2 (18) | 0.46 | -2.85 | -1.24 | 38.57 | 4.64 | 139.42 | 61.29 | 28.19 | -27.04 | 2.34 | -36.02 | 41.21 | 215.68 | 1.96 | -19.88 | 170.08 | 8.89 | -11.57 |
| 23Q1 (17) | 0.48 | 6.02 | -8.18 | 36.86 | -3.13 | 211.84 | 47.81 | 15.57 | -57.45 | 3.66 | 1.34 | 219.11 | 211.53 | -4.28 | -8.86 | 156.20 | -3.1 | -4.42 |
| 22Q4 (16) | 0.45 | -0.95 | -4.15 | 38.05 | 78.47 | 489.01 | 41.37 | -49.51 | -46.3 | 3.61 | 109.3 | 205.92 | 220.98 | -27.61 | -22.62 | 161.20 | -24.65 | -23.09 |
| 22Q3 (15) | 0.45 | -3.2 | -0.5 | 21.32 | 32.34 | 479.35 | 81.94 | -2.46 | -2.18 | 1.73 | 4.06 | 194.92 | 305.27 | 13.39 | -1.87 | 213.94 | 11.23 | -11.43 |
| 22Q2 (14) | 0.47 | -9.68 | -1.49 | 16.11 | 36.29 | 467.25 | 84.01 | -25.24 | 14.1 | 1.66 | 44.58 | 298.17 | 269.21 | 15.99 | 0.05 | 192.34 | 17.7 | -9.76 |
| 22Q1 (13) | 0.52 | 10.67 | 9.46 | 11.82 | 82.97 | 413.91 | 112.37 | 45.86 | 77.94 | 1.15 | -2.85 | 211.76 | 232.10 | -18.73 | -14.81 | 163.42 | -22.03 | -25.0 |
| 21Q4 (12) | 0.47 | 2.83 | -9.75 | 6.46 | 75.54 | -36.91 | 77.04 | -8.03 | 68.25 | 1.18 | 101.78 | 554.03 | 285.58 | -8.2 | 22.01 | 209.60 | -13.22 | 12.24 |
| 21Q3 (11) | 0.46 | -4.16 | 7.31 | 3.68 | 29.58 | -65.28 | 83.77 | 13.77 | 12.26 | 0.59 | 40.49 | 874.16 | 311.09 | 15.61 | 72.23 | 241.54 | 13.32 | 85.91 |
| 21Q2 (10) | 0.48 | 0.36 | -1.75 | 2.84 | 23.48 | -72.61 | 73.63 | 16.6 | -16.59 | 0.42 | 13.2 | 0 | 269.08 | -1.23 | 68.08 | 213.14 | -2.18 | 91.14 |
| 21Q1 (9) | 0.47 | -8.75 | -7.03 | 2.3 | -77.54 | -78.66 | 63.15 | 37.91 | 19.4 | 0.37 | 103.81 | 0 | 272.44 | 16.4 | 83.03 | 217.90 | 16.69 | 104.41 |
| 20Q4 (8) | 0.52 | 22.26 | 8.51 | 10.24 | -3.4 | 1037.78 | 45.79 | -38.64 | 20.88 | 0.18 | 200.54 | 0 | 234.06 | 29.59 | 12.76 | 186.74 | 43.73 | 22.12 |
| 20Q3 (7) | 0.43 | -12.25 | -8.63 | 10.6 | 2.22 | 443.59 | 74.62 | -15.46 | 259.1 | 0.06 | 0 | 0 | 180.62 | 12.82 | -15.93 | 129.92 | 16.51 | -15.17 |
| 20Q2 (6) | 0.48 | -5.03 | -7.69 | 10.37 | -3.8 | 154.79 | 88.27 | 66.89 | 433.68 | 0.00 | 0 | 0 | 160.09 | 7.55 | -11.92 | 111.51 | 4.61 | -13.69 |
| 20Q1 (5) | 0.51 | 6.51 | 10.64 | 10.78 | 1097.78 | 103.01 | 52.89 | 39.63 | 371.39 | 0.00 | 0 | 0 | 148.85 | -28.29 | -31.65 | 106.60 | -30.29 | -30.41 |
| 19Q4 (4) | 0.48 | 2.94 | 0.0 | 0.9 | -53.85 | 0.0 | 37.88 | 82.29 | 0.0 | 0.00 | 0 | 0.0 | 207.58 | -3.38 | 0.0 | 152.92 | -0.16 | 0.0 |
| 19Q3 (3) | 0.47 | -11.35 | 0.0 | 1.95 | -52.09 | 0.0 | 20.78 | 25.63 | 0.0 | 0.00 | 0 | 0.0 | 214.84 | 18.2 | 0.0 | 153.16 | 18.55 | 0.0 |
| 19Q2 (2) | 0.53 | 13.83 | 0.0 | 4.07 | -23.35 | 0.0 | 16.54 | 47.42 | 0.0 | 0.00 | 0 | 0.0 | 181.76 | -16.54 | 0.0 | 129.19 | -15.67 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 11.22 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 217.77 | 0.0 | 0.0 | 153.19 | 0.0 | 0.0 |
