- 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) | 0.37 | -10.09 | 14.16 | -20.67 | 165.53 | -17.51 | 10.31 | -54.3 | 0.73 | 88.2 | 319.69 | 19.11 | 211.46 | 30.31 |
| 2022 (9) | 0.41 | -6.21 | 17.85 | -50.38 | 200.66 | 54.09 | 22.56 | 12.46 | 0.39 | 46.28 | 268.39 | 55.08 | 162.28 | 66.83 |
| 2021 (8) | 0.43 | 18.55 | 35.97 | 462.91 | 130.22 | 6.83 | 20.06 | 44.21 | 0.27 | -23.95 | 173.07 | -44.62 | 97.27 | -49.42 |
| 2020 (7) | 0.37 | 10.69 | 6.39 | 19.22 | 121.89 | -25.03 | 13.91 | -33.51 | 0.35 | 564.52 | 312.49 | -20.0 | 192.32 | -8.02 |
| 2019 (6) | 0.33 | 6.29 | 5.36 | -65.17 | 162.59 | 22.43 | 20.92 | -20.03 | 0.05 | -80.98 | 390.60 | 56.18 | 209.08 | 66.46 |
| 2018 (5) | 0.31 | 27.98 | 15.39 | 67.65 | 132.8 | 30.15 | 26.16 | -3.86 | 0.28 | 0 | 250.09 | -13.79 | 125.60 | -29.14 |
| 2017 (4) | 0.24 | 29.26 | 9.18 | 112.99 | 102.04 | 12.89 | 27.21 | -23.05 | 0.00 | 0 | 290.08 | -32.01 | 177.26 | -45.15 |
| 2016 (3) | 0.19 | -41.97 | 4.31 | -31.37 | 90.39 | -3.51 | 35.36 | -24.94 | 0.14 | 21.15 | 426.63 | 80.52 | 323.17 | 107.21 |
| 2015 (2) | 0.32 | -6.54 | 6.28 | -2.03 | 93.68 | 10.35 | 47.11 | 51.58 | 0.12 | -14.01 | 236.34 | 3.41 | 155.96 | -1.27 |
| 2014 (1) | 0.35 | -19.29 | 6.41 | 49.07 | 84.89 | 69.17 | 31.08 | -51.65 | 0.14 | 0 | 228.55 | 92.69 | 157.96 | 91.82 |
| 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) | 0.37 | -16.92 | -10.09 | 14.16 | -59.11 | -20.67 | -5.80 | -121.59 | -965.67 | 0.60 | 0.0 | 17.85 | 319.69 | 40.78 | 19.11 | 211.46 | 24.87 | 30.31 |
| 23Q3 (19) | 0.44 | -10.75 | -19.04 | 34.63 | -7.85 | -47.58 | 26.86 | 149.4 | -39.59 | 0.60 | -62.55 | 17.85 | 227.08 | 17.75 | 24.17 | 169.35 | 59.21 | 32.39 |
| 23Q2 (18) | 0.49 | 9.31 | -10.08 | 37.58 | 22.61 | -38.04 | 10.77 | 412.86 | -68.01 | 1.59 | 214.66 | 285.73 | 192.85 | -10.6 | 32.94 | 106.37 | 1.89 | 53.36 |
| 23Q1 (17) | 0.45 | 10.92 | -6.4 | 30.65 | 71.71 | -29.33 | 2.10 | 213.43 | -74.2 | 0.51 | 0.0 | -96.58 | 215.72 | -19.62 | 34.89 | 104.40 | -35.67 | 41.56 |
| 22Q4 (16) | 0.41 | -25.19 | -6.21 | 17.85 | -72.98 | -50.38 | 0.67 | -98.49 | -95.82 | 0.51 | 0.0 | -59.9 | 268.39 | 46.76 | 55.08 | 162.28 | 26.86 | 66.83 |
| 22Q3 (15) | 0.54 | -0.87 | 16.12 | 66.06 | 8.92 | 116.02 | 44.46 | 32.05 | 77.41 | 0.51 | 22.59 | -18.62 | 182.88 | 26.06 | -14.97 | 127.92 | 84.43 | 5.19 |
| 22Q2 (14) | 0.55 | 13.79 | 8.85 | 60.65 | 39.84 | 58.36 | 33.67 | 313.64 | -22.69 | 0.41 | -97.21 | -25.72 | 145.07 | -9.29 | -25.52 | 69.36 | -5.95 | -25.4 |
| 22Q1 (13) | 0.48 | 11.14 | 10.43 | 43.37 | 20.57 | 158.77 | 8.14 | -49.25 | 159.9 | 14.80 | 1071.67 | 443.19 | 159.92 | -7.6 | -31.55 | 73.75 | -24.18 | -33.24 |
| 21Q4 (12) | 0.43 | -7.38 | 18.55 | 35.97 | 17.63 | 462.91 | 16.04 | -35.99 | 86.73 | 1.26 | 102.96 | -53.64 | 173.07 | -19.53 | -44.62 | 97.27 | -20.01 | -49.42 |
| 21Q3 (11) | 0.47 | -7.07 | 1.34 | 30.58 | -20.16 | 14.36 | 25.06 | -42.46 | 13.14 | 0.62 | 11.89 | -7.31 | 215.07 | 10.41 | -3.87 | 121.61 | 30.79 | -22.6 |
| 21Q2 (10) | 0.50 | 15.44 | -5.72 | 38.3 | 128.52 | 37.52 | 43.55 | 420.46 | 78.78 | 0.56 | -79.58 | 89.6 | 194.79 | -16.62 | 6.98 | 92.98 | -15.83 | 7.03 |
| 21Q1 (9) | 0.44 | 19.32 | 0.46 | 16.76 | 162.28 | -10.71 | -13.59 | -258.21 | -85.4 | 2.72 | 0.0 | -22.89 | 233.62 | -25.24 | -1.63 | 110.47 | -42.56 | 5.14 |
| 20Q4 (8) | 0.37 | -20.83 | 10.69 | 6.39 | -76.1 | 19.22 | 8.59 | -61.22 | 220.52 | 2.72 | 305.8 | -22.89 | 312.49 | 39.68 | -20.0 | 192.32 | 22.4 | -8.02 |
| 20Q3 (7) | 0.46 | -13.54 | 8.05 | 26.74 | -3.99 | -26.88 | 22.15 | -9.07 | -38.49 | 0.67 | 128.85 | 464.0 | 223.72 | 22.87 | 25.32 | 157.12 | 80.87 | 50.63 |
| 20Q2 (6) | 0.54 | 23.0 | 3.58 | 27.85 | 48.38 | -37.03 | 24.36 | 432.33 | -20.26 | 0.29 | -91.7 | 36.79 | 182.08 | -23.33 | 20.23 | 86.87 | -17.32 | 50.32 |
| 20Q1 (5) | 0.44 | 31.47 | 14.34 | 18.77 | 250.19 | 0.21 | -7.33 | -373.51 | -135.69 | 3.53 | 0.0 | 0 | 237.50 | -39.2 | 15.41 | 105.07 | -49.75 | 58.76 |
| 19Q4 (4) | 0.33 | -22.71 | 0.0 | 5.36 | -85.34 | 0.0 | 2.68 | -92.56 | 0.0 | 3.53 | 2868.0 | 0.0 | 390.60 | 118.8 | 0.0 | 209.08 | 100.44 | 0.0 |
| 19Q3 (3) | 0.43 | -17.12 | 0.0 | 36.57 | -17.32 | 0.0 | 36.01 | 17.87 | 0.0 | 0.12 | -44.49 | 0.0 | 178.52 | 17.88 | 0.0 | 104.31 | 80.5 | 0.0 |
| 19Q2 (2) | 0.52 | 35.78 | 0.0 | 44.23 | 136.15 | 0.0 | 30.55 | 1082.32 | 0.0 | 0.21 | 0 | 0.0 | 151.44 | -26.41 | 0.0 | 57.79 | -12.68 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 18.73 | 0.0 | 0.0 | -3.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 205.78 | 0.0 | 0.0 | 66.18 | 0.0 | 0.0 |
