- 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) | 0.21 | -14.9 | 0.75 | -84.28 | 53.29 | -13.48 | 228.88 | 49.35 | 0.08 | -16.65 | 580.87 | 32.88 | 406.73 | 50.62 |
| 2022 (9) | 0.24 | -14.67 | 4.77 | -29.65 | 61.59 | 10.34 | 153.25 | 70.96 | 0.09 | -53.27 | 437.15 | 35.56 | 270.04 | 38.29 |
| 2021 (8) | 0.29 | 17.24 | 6.78 | 62.98 | 55.82 | 19.76 | 89.64 | -48.41 | 0.20 | 221.43 | 322.48 | -13.53 | 195.27 | -25.88 |
| 2020 (7) | 0.24 | -0.81 | 4.16 | -23.67 | 46.61 | -4.13 | 173.77 | 11.48 | 0.06 | 0 | 372.93 | 12.1 | 263.44 | 11.62 |
| 2019 (6) | 0.25 | -16.6 | 5.45 | -30.48 | 48.62 | -11.95 | 155.87 | 65.78 | 0.00 | 0 | 332.68 | 24.52 | 236.02 | 28.71 |
| 2018 (5) | 0.29 | -9.75 | 7.84 | -37.88 | 55.22 | 10.73 | 94.02 | -11.97 | 0.00 | 0 | 267.17 | 12.93 | 183.38 | 8.13 |
| 2017 (4) | 0.33 | 49.2 | 12.62 | 276.72 | 49.87 | 1.34 | 106.80 | -69.98 | 0.00 | 0 | 236.57 | -35.83 | 169.59 | -37.13 |
| 2016 (3) | 0.22 | 0.05 | 3.35 | 41.35 | 49.21 | -9.22 | 355.77 | 17.77 | 0.00 | 0 | 368.68 | 4.95 | 269.75 | 13.03 |
| 2015 (2) | 0.22 | -9.22 | 2.37 | -18.56 | 54.21 | 1.18 | 302.09 | 17.9 | 0.00 | 0 | 351.29 | 10.76 | 238.66 | 19.96 |
| 2014 (1) | 0.24 | 23.74 | 2.91 | 193.94 | 53.58 | 1.53 | 256.22 | 116.2 | 0.00 | 0 | 317.15 | -24.32 | 198.95 | -20.35 |
| 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) | 0.21 | 3.08 | -14.9 | 0.75 | -8.54 | -84.28 | 494.78 | -22.89 | 525.91 | 0.37 | 27.68 | -31.55 | 580.87 | -6.99 | 32.88 | 406.73 | -4.76 | 50.62 |
| 23Q3 (19) | 0.20 | -20.66 | -17.84 | 0.82 | 0.0 | -82.66 | 641.67 | 53.02 | 101.31 | 0.29 | -26.51 | 33.1 | 624.50 | 48.74 | 47.39 | 427.07 | 53.57 | 71.58 |
| 23Q2 (18) | 0.25 | -8.91 | -10.36 | 0.82 | -78.53 | -85.56 | 419.34 | 493.29 | 179.36 | 0.40 | -43.62 | 6.53 | 419.86 | 17.01 | 25.05 | 278.09 | 21.7 | 46.02 |
| 23Q1 (17) | 0.28 | 14.24 | -2.38 | 3.82 | -19.92 | -38.19 | 70.68 | -10.59 | -35.48 | 0.70 | 29.39 | 17.71 | 358.83 | -17.92 | 9.46 | 228.50 | -15.38 | 21.63 |
| 22Q4 (16) | 0.24 | -0.49 | -14.67 | 4.77 | 0.85 | -29.65 | 79.05 | -75.2 | 50.71 | 0.54 | 148.27 | -62.49 | 437.15 | 3.17 | 35.56 | 270.04 | 8.49 | 38.29 |
| 22Q3 (15) | 0.24 | -13.43 | -14.07 | 4.73 | -16.73 | -30.65 | 318.75 | 112.34 | 356.92 | 0.22 | -41.18 | -53.6 | 423.70 | 26.2 | 31.88 | 248.90 | 30.69 | 23.64 |
| 22Q2 (14) | 0.28 | -0.81 | -1.57 | 5.68 | -8.09 | 27.07 | 150.11 | 37.04 | -8.18 | 0.37 | -37.7 | -36.11 | 335.75 | 2.42 | 6.42 | 190.45 | 1.37 | -9.9 |
| 22Q1 (13) | 0.29 | -0.14 | 4.81 | 6.18 | -8.85 | 39.82 | 109.54 | 108.85 | -13.7 | 0.60 | -58.77 | -9.38 | 327.82 | 1.66 | -0.0 | 187.87 | -3.79 | -18.17 |
| 21Q4 (12) | 0.29 | 0.21 | 17.24 | 6.78 | -0.59 | 62.98 | 52.45 | -24.81 | -40.62 | 1.45 | 207.13 | 194.93 | 322.48 | 0.38 | -13.53 | 195.27 | -3.0 | -25.88 |
| 21Q3 (11) | 0.28 | -0.84 | 27.18 | 6.82 | 52.57 | 210.0 | 69.76 | -57.33 | -69.44 | 0.47 | -19.01 | 0 | 321.27 | 1.83 | -20.77 | 201.31 | -4.76 | -30.68 |
| 21Q2 (10) | 0.29 | 5.62 | 8.21 | 4.47 | 1.13 | 59.64 | 163.49 | 28.8 | -38.76 | 0.58 | -11.64 | 0 | 315.50 | -3.76 | 4.85 | 211.37 | -7.93 | -0.21 |
| 21Q1 (9) | 0.27 | 11.7 | 4.73 | 4.42 | 6.25 | 16.32 | 126.93 | 43.7 | 1.94 | 0.66 | 34.18 | 0 | 327.83 | -12.09 | 7.62 | 229.58 | -12.85 | 5.11 |
| 20Q4 (8) | 0.24 | 8.7 | -0.81 | 4.16 | 89.09 | -23.67 | 88.33 | -61.31 | -32.66 | 0.49 | 0 | 0 | 372.93 | -8.03 | 12.1 | 263.44 | -9.29 | 11.62 |
| 20Q3 (7) | 0.22 | -15.62 | -14.66 | 2.2 | -21.43 | -68.35 | 228.30 | -14.48 | -42.84 | 0.00 | 0 | 0 | 405.50 | 34.75 | 34.68 | 290.41 | 37.1 | 35.61 |
| 20Q2 (6) | 0.27 | 2.23 | -8.29 | 2.8 | -26.32 | -53.64 | 266.97 | 114.42 | 56.21 | 0.00 | 0 | 0 | 300.92 | -1.22 | 12.97 | 211.82 | -3.02 | 17.59 |
| 20Q1 (5) | 0.26 | 5.78 | -0.99 | 3.8 | -30.28 | -46.02 | 124.51 | -5.08 | 80.01 | 0.00 | 0 | 0 | 304.63 | -8.43 | -0.06 | 218.41 | -7.46 | 10.45 |
| 19Q4 (4) | 0.25 | -6.47 | 0.0 | 5.45 | -21.58 | 0.0 | 131.17 | -67.16 | 0.0 | 0.00 | 0 | 0.0 | 332.68 | 10.5 | 0.0 | 236.02 | 10.21 | 0.0 |
| 19Q3 (3) | 0.26 | -9.32 | 0.0 | 6.95 | 15.07 | 0.0 | 399.39 | 133.68 | 0.0 | 0.00 | 0 | 0.0 | 301.08 | 13.03 | 0.0 | 214.15 | 18.89 | 0.0 |
| 19Q2 (2) | 0.29 | 10.37 | 0.0 | 6.04 | -14.2 | 0.0 | 170.91 | 147.09 | 0.0 | 0.00 | 0 | 0.0 | 266.38 | -12.61 | 0.0 | 180.13 | -8.91 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 7.04 | 0.0 | 0.0 | 69.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 304.82 | 0.0 | 0.0 | 197.74 | 0.0 | 0.0 |
