- 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) | 0.26 | -6.66 | 6.72 | -11.23 | 10.75 | -4.95 | 6.69 | 21.86 | 7.51 | -91.87 | 453.50 | 3.66 | 399.55 | 3.01 |
| 2022 (9) | 0.28 | 3.23 | 7.57 | 17.18 | 11.31 | -10.8 | 5.49 | -62.6 | 92.33 | 2332.44 | 437.49 | 28.37 | 387.88 | 31.98 |
| 2021 (8) | 0.27 | -3.62 | 6.46 | -1.67 | 12.68 | 59.3 | 14.68 | 339.52 | 3.80 | -83.13 | 340.81 | -4.64 | 293.90 | -7.38 |
| 2020 (7) | 0.28 | 19.06 | 6.57 | 16.9 | 7.96 | 58.88 | 3.34 | 0 | 22.50 | 48.17 | 357.40 | -22.64 | 317.32 | -23.28 |
| 2019 (6) | 0.23 | 26.55 | 5.62 | 14.93 | 5.01 | -30.61 | -44.05 | 0 | 15.19 | 0.0 | 461.97 | -30.64 | 413.59 | -33.47 |
| 2018 (5) | 0.19 | 23.78 | 4.89 | 127.44 | 7.22 | -26.7 | 5.91 | -57.42 | 15.19 | 455.8 | 666.01 | 69.53 | 621.69 | 69.87 |
| 2017 (4) | 0.15 | -3.54 | 2.15 | -17.94 | 9.85 | 16.43 | 13.88 | 82.63 | 2.73 | -54.92 | 392.85 | 6.0 | 365.98 | 9.93 |
| 2016 (3) | 0.16 | -3.78 | 2.62 | -26.61 | 8.46 | 16.21 | 7.60 | 74.31 | 6.06 | -37.54 | 370.60 | -11.84 | 332.93 | -15.25 |
| 2015 (2) | 0.16 | 10.18 | 3.57 | 34.21 | 7.28 | 5.05 | 4.36 | 0 | 9.70 | 0 | 420.35 | 2.41 | 392.86 | 2.42 |
| 2014 (1) | 0.15 | 37.72 | 2.66 | 44.57 | 6.93 | -25.64 | -13.40 | 0 | 0.00 | 0 | 410.45 | -15.78 | 383.56 | -15.65 |
| 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) | 0.26 | 1.53 | -6.66 | 6.72 | -4.41 | -11.23 | 2.59 | -62.73 | 142.06 | 229.00 | 769.62 | 99.83 | 453.50 | -2.49 | 3.66 | 399.55 | -3.33 | 3.01 |
| 23Q3 (19) | 0.26 | -4.56 | -9.69 | 7.03 | -4.09 | -8.94 | 6.95 | -24.37 | 22.57 | 26.33 | 12.71 | -77.02 | 465.09 | 1.54 | 4.51 | 413.31 | 2.37 | 6.44 |
| 23Q2 (18) | 0.27 | 1.94 | -14.59 | 7.33 | 1.38 | -10.5 | 9.19 | 12.9 | 659.5 | 23.36 | -17.03 | 1.2 | 458.03 | -8.39 | 25.08 | 403.74 | -8.65 | 26.12 |
| 23Q1 (17) | 0.26 | -5.51 | -8.44 | 7.23 | -4.49 | -8.71 | 8.14 | 660.75 | -51.23 | 28.16 | -75.43 | 21.96 | 499.98 | 14.28 | 32.38 | 441.97 | 13.95 | 29.37 |
| 22Q4 (16) | 0.28 | -1.77 | 3.23 | 7.57 | -1.94 | 17.18 | 1.07 | -81.13 | -94.37 | 114.60 | 0.0 | 824.19 | 437.49 | -1.69 | 28.37 | 387.88 | -0.11 | 31.98 |
| 22Q3 (15) | 0.28 | -9.74 | 3.21 | 7.72 | -5.74 | 25.32 | 5.67 | 368.6 | -64.09 | 114.60 | 396.38 | 743.5 | 445.03 | 21.53 | 36.77 | 388.31 | 21.3 | 37.63 |
| 22Q2 (14) | 0.31 | 9.28 | 19.58 | 8.19 | 3.41 | 34.48 | 1.21 | -92.75 | -89.93 | 23.09 | 0.0 | 10.2 | 366.20 | -3.04 | -1.92 | 320.13 | -6.3 | -2.63 |
| 22Q1 (13) | 0.29 | 6.54 | 3.8 | 7.92 | 22.6 | 22.98 | 16.69 | -12.25 | 45.26 | 23.09 | 86.19 | -0.98 | 377.68 | 10.82 | 5.78 | 341.64 | 16.24 | 10.0 |
| 21Q4 (12) | 0.27 | -1.79 | -3.62 | 6.46 | 4.87 | -1.67 | 19.02 | 20.46 | 2190.11 | 12.40 | -8.73 | -60.0 | 340.81 | 4.74 | -4.64 | 293.90 | 4.17 | -7.38 |
| 21Q3 (11) | 0.27 | 4.58 | -5.16 | 6.16 | 1.15 | -15.85 | 15.79 | 31.47 | 94.7 | 13.59 | -35.15 | -56.17 | 325.38 | -12.85 | -2.58 | 282.14 | -14.18 | -2.68 |
| 21Q2 (10) | 0.26 | -5.14 | 1.04 | 6.09 | -5.43 | -2.87 | 12.01 | 4.53 | 38.68 | 20.95 | -10.15 | -11.04 | 373.35 | 4.57 | -12.95 | 328.77 | 5.86 | -12.01 |
| 21Q1 (9) | 0.28 | -1.07 | 20.14 | 6.44 | -1.98 | 19.7 | 11.49 | 1362.64 | 541.92 | 23.32 | -24.79 | 0 | 357.03 | -0.1 | -24.88 | 310.57 | -2.13 | -27.58 |
| 20Q4 (8) | 0.28 | -3.36 | 19.06 | 6.57 | -10.25 | 16.9 | -0.91 | -111.22 | 99.24 | 31.00 | 0.0 | 0 | 357.40 | 7.01 | -22.64 | 317.32 | 9.45 | -23.28 |
| 20Q3 (7) | 0.29 | 11.42 | 30.78 | 7.32 | 16.75 | 18.83 | 8.11 | -6.35 | 637.27 | 31.00 | 31.63 | 0 | 333.99 | -22.13 | -12.33 | 289.92 | -22.41 | -14.71 |
| 20Q2 (6) | 0.26 | 12.79 | 12.06 | 6.27 | 16.54 | -3.09 | 8.66 | 433.08 | 159.77 | 23.55 | 0 | 0 | 428.91 | -9.75 | -0.54 | 373.66 | -12.87 | -0.56 |
| 20Q1 (5) | 0.23 | -1.96 | 31.07 | 5.38 | -4.27 | 13.5 | -2.60 | 97.82 | 85.0 | 0.00 | 0 | 0 | 475.26 | 2.88 | -33.1 | 428.87 | 3.69 | -36.04 |
| 19Q4 (4) | 0.23 | 6.16 | 0.0 | 5.62 | -8.77 | 0.0 | -119.17 | -10933.64 | 0.0 | 0.00 | 0 | 0.0 | 461.97 | 21.26 | 0.0 | 413.59 | 21.67 | 0.0 |
| 19Q3 (3) | 0.22 | -4.54 | 0.0 | 6.16 | -4.79 | 0.0 | 1.10 | 107.59 | 0.0 | 0.00 | 0 | 0.0 | 380.98 | -11.66 | 0.0 | 339.92 | -9.54 | 0.0 |
| 19Q2 (2) | 0.23 | 31.93 | 0.0 | 6.47 | 36.5 | 0.0 | -14.49 | 16.39 | 0.0 | 0.00 | 0 | 0.0 | 431.26 | -39.29 | 0.0 | 375.77 | -43.96 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 4.74 | 0.0 | 0.0 | -17.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 710.38 | 0.0 | 0.0 | 670.56 | 0.0 | 0.0 |
