- 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) | 0.34 | -2.74 | 18.5 | 2.83 | 55.06 | 8.77 | 41.14 | -33.45 | 0.35 | 3776.0 | 207.85 | 20.42 | 157.63 | 25.44 |
| 2022 (9) | 0.35 | -7.61 | 17.99 | -15.26 | 50.62 | 11.6 | 61.82 | 6.07 | 0.01 | 90.13 | 172.60 | 10.9 | 125.66 | 11.91 |
| 2021 (8) | 0.38 | 8.24 | 21.23 | -0.98 | 45.36 | 7.44 | 58.28 | -7.33 | 0.00 | -98.92 | 155.64 | -17.34 | 112.29 | -14.2 |
| 2020 (7) | 0.35 | -0.99 | 21.44 | 10.92 | 42.22 | -5.46 | 62.89 | -23.5 | 0.45 | 2408.12 | 188.28 | 14.51 | 130.88 | 7.33 |
| 2019 (6) | 0.35 | 20.48 | 19.33 | 28.87 | 44.66 | 10.65 | 82.21 | -15.67 | 0.02 | -92.58 | 164.42 | -30.35 | 121.94 | -30.8 |
| 2018 (5) | 0.29 | -17.67 | 15.0 | -31.82 | 40.36 | -1.05 | 97.49 | 51.57 | 0.24 | 28.88 | 236.05 | 31.47 | 176.22 | 95.13 |
| 2017 (4) | 0.36 | 1.13 | 22.0 | 5.82 | 40.79 | 8.46 | 64.32 | -3.71 | 0.19 | -64.8 | 179.55 | -12.28 | 90.31 | -31.67 |
| 2016 (3) | 0.35 | -0.45 | 20.79 | 9.42 | 37.61 | 17.72 | 66.80 | 9.24 | 0.53 | -8.64 | 204.69 | -1.54 | 132.17 | -14.64 |
| 2015 (2) | 0.35 | -4.6 | 19.0 | 9.2 | 31.95 | 7.21 | 61.15 | 26.6 | 0.58 | 0 | 207.89 | 95.31 | 154.84 | 135.39 |
| 2014 (1) | 0.37 | -0.99 | 17.4 | 8.75 | 29.8 | -4.18 | 48.30 | -25.66 | 0.00 | 0 | 106.44 | -12.28 | 65.78 | -13.17 |
| 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) | 0.34 | -4.51 | -2.74 | 18.5 | -15.68 | 2.83 | 25.92 | -50.67 | -42.98 | 1.95 | 83.41 | 4680.49 | 207.85 | 6.31 | 20.42 | 157.63 | 11.72 | 25.44 |
| 23Q3 (19) | 0.36 | -6.69 | -7.32 | 21.94 | -7.39 | 1.11 | 52.54 | 22.04 | -23.99 | 1.06 | 0 | 0 | 195.51 | 26.78 | 23.47 | 141.10 | 20.59 | 27.08 |
| 23Q2 (18) | 0.38 | -7.11 | -5.08 | 23.69 | 41.52 | 35.37 | 43.05 | 1.51 | -42.18 | 0.00 | -100.0 | 0 | 154.21 | 9.14 | 5.62 | 117.01 | 14.2 | 9.2 |
| 23Q1 (17) | 0.41 | 17.51 | 18.62 | 16.74 | -6.95 | -7.92 | 42.41 | -6.71 | -35.03 | 0.02 | -48.74 | 59.0 | 141.29 | -18.14 | -17.09 | 102.46 | -18.46 | -15.46 |
| 22Q4 (16) | 0.35 | -9.0 | -7.61 | 17.99 | -17.1 | -15.26 | 45.46 | -34.23 | -41.84 | 0.04 | 0 | 251.02 | 172.60 | 9.01 | 10.9 | 125.66 | 13.18 | 11.91 |
| 22Q3 (15) | 0.39 | -4.44 | -12.27 | 21.7 | 24.0 | 15.67 | 69.12 | -7.16 | -9.91 | 0.00 | 0 | -100.0 | 158.34 | 8.45 | 14.99 | 111.03 | 3.62 | 17.92 |
| 22Q2 (14) | 0.40 | 16.09 | 16.8 | 17.5 | -3.74 | -7.16 | 74.45 | 14.05 | 240.27 | 0.00 | -100.0 | -100.0 | 146.00 | -14.33 | -29.45 | 107.15 | -11.59 | -27.09 |
| 22Q1 (13) | 0.35 | -8.48 | 2.09 | 18.18 | -14.37 | -15.05 | 65.28 | -16.48 | 21.25 | 0.01 | 13.16 | -99.35 | 170.42 | 9.5 | -14.15 | 121.20 | 7.93 | -15.11 |
| 21Q4 (12) | 0.38 | -13.59 | 8.24 | 21.23 | 13.17 | -0.98 | 78.16 | 1.88 | 32.72 | 0.01 | -50.97 | -99.26 | 155.64 | 13.03 | -17.34 | 112.29 | 19.25 | -14.2 |
| 21Q3 (11) | 0.44 | 27.22 | 16.22 | 18.76 | -0.48 | -24.96 | 76.72 | 250.64 | 11.9 | 0.02 | -99.81 | -98.73 | 137.70 | -33.46 | -20.53 | 94.16 | -35.93 | -20.03 |
| 21Q2 (10) | 0.35 | 1.47 | -14.47 | 18.85 | -11.92 | 21.07 | 21.88 | -59.36 | -59.59 | 12.72 | 531.27 | 11728.44 | 206.95 | 4.25 | 46.59 | 146.96 | 2.93 | 47.14 |
| 21Q1 (9) | 0.34 | -2.97 | 0.15 | 21.4 | -0.19 | 15.55 | 53.84 | -8.58 | -23.32 | 2.01 | 28.61 | 2458.77 | 198.51 | 5.43 | 12.39 | 142.77 | 9.08 | 7.29 |
| 20Q4 (8) | 0.35 | -7.22 | -0.99 | 21.44 | -14.24 | 10.92 | 58.89 | -14.1 | 205.45 | 1.57 | -16.4 | 203.52 | 188.28 | 8.66 | 14.51 | 130.88 | 11.16 | 7.33 |
| 20Q3 (7) | 0.38 | -6.37 | 6.33 | 25.0 | 60.57 | 19.05 | 68.56 | 26.61 | -37.55 | 1.87 | 1642.7 | 0 | 173.28 | 22.74 | 8.95 | 117.74 | 17.88 | -0.79 |
| 20Q2 (6) | 0.40 | 18.81 | 10.69 | 15.57 | -15.93 | 48.29 | 54.15 | -22.87 | -53.12 | 0.11 | 36.56 | 0 | 141.18 | -20.07 | -10.93 | 99.88 | -24.94 | -18.26 |
| 20Q1 (5) | 0.34 | -4.07 | 28.96 | 18.52 | -4.19 | 42.46 | 70.21 | 264.16 | -34.17 | 0.08 | -84.74 | -93.39 | 176.62 | 7.42 | -35.27 | 133.07 | 9.13 | -37.04 |
| 19Q4 (4) | 0.35 | -0.37 | 0.0 | 19.33 | -7.95 | 0.0 | 19.28 | -82.44 | 0.0 | 0.52 | 0 | 0.0 | 164.42 | 3.38 | 0.0 | 121.94 | 2.75 | 0.0 |
| 19Q3 (3) | 0.36 | -2.52 | 0.0 | 21.0 | 100.0 | 0.0 | 109.78 | -4.95 | 0.0 | 0.00 | 0 | 0.0 | 159.05 | 0.34 | 0.0 | 118.68 | -2.87 | 0.0 |
| 19Q2 (2) | 0.36 | 38.41 | 0.0 | 10.5 | -19.23 | 0.0 | 115.50 | 8.3 | 0.0 | 0.00 | -100.0 | 0.0 | 158.51 | -41.91 | 0.0 | 122.19 | -42.18 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 13.0 | 0.0 | 0.0 | 106.65 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 272.85 | 0.0 | 0.0 | 211.34 | 0.0 | 0.0 |
