- 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) | 0.38 | -22.9 | 24.63 | -50.03 | 92.67 | -15.49 | 22.14 | -29.31 | 0.41 | 1574.18 | 225.92 | 30.11 | 182.25 | 36.76 |
| 2022 (9) | 0.50 | 6.74 | 49.29 | 126.83 | 109.65 | 26.15 | 31.32 | -44.63 | 0.02 | -49.72 | 173.64 | -17.05 | 133.26 | -15.87 |
| 2021 (8) | 0.47 | 3.57 | 21.73 | -0.69 | 86.92 | 20.15 | 56.56 | 92.05 | 0.05 | 0 | 209.34 | 6.82 | 158.40 | 2.47 |
| 2020 (7) | 0.45 | 0.49 | 21.88 | -6.93 | 72.34 | 0.12 | 29.45 | 24.0 | 0.00 | 0 | 195.98 | 0.33 | 154.58 | -2.97 |
| 2019 (6) | 0.45 | -3.29 | 23.51 | -21.82 | 72.25 | -2.34 | 23.75 | -1.74 | 0.00 | 0 | 195.33 | 11.98 | 159.31 | 9.09 |
| 2018 (5) | 0.46 | -4.83 | 30.07 | -2.34 | 73.98 | 17.13 | 24.17 | 76.29 | 0.13 | -58.8 | 174.43 | 10.43 | 146.04 | 11.44 |
| 2017 (4) | 0.49 | 18.55 | 30.79 | 43.68 | 63.16 | 1.61 | 13.71 | -54.18 | 0.32 | 0 | 157.96 | -13.2 | 131.05 | -14.78 |
| 2016 (3) | 0.41 | 12.12 | 21.43 | 36.58 | 62.16 | -6.54 | 29.92 | 99.6 | 0.00 | 0 | 181.99 | -3.47 | 153.78 | 6.75 |
| 2015 (2) | 0.37 | -0.68 | 15.69 | 23.64 | 66.51 | 1.43 | 14.99 | -38.67 | 0.02 | -80.78 | 188.53 | -3.22 | 144.05 | -1.12 |
| 2014 (1) | 0.37 | 9.99 | 12.69 | 60.63 | 65.57 | 8.42 | 24.44 | 5.07 | 0.11 | 0 | 194.80 | -10.76 | 145.68 | -8.31 |
| 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) | 0.38 | -9.05 | -22.9 | 24.63 | -26.26 | -50.03 | 11.74 | -48.05 | -2.65 | 2.49 | 107.27 | 1707.73 | 225.92 | 11.96 | 30.11 | 182.25 | 10.44 | 36.76 |
| 23Q3 (19) | 0.42 | -3.29 | -23.85 | 33.4 | 41.35 | -46.41 | 22.60 | -35.26 | -43.49 | 1.20 | 205.16 | 1048.76 | 201.79 | 5.4 | 21.93 | 165.02 | 8.61 | 24.86 |
| 23Q2 (18) | 0.44 | 9.54 | -20.51 | 23.63 | -14.04 | -44.66 | 34.91 | 72.48 | -35.33 | 0.39 | 17.97 | 296.0 | 191.46 | -10.14 | 13.28 | 151.94 | -5.0 | 17.73 |
| 23Q1 (17) | 0.40 | -19.98 | -16.43 | 27.49 | -44.23 | -10.51 | 20.24 | 67.83 | -66.17 | 0.33 | 142.26 | 102.84 | 213.06 | 22.7 | 10.63 | 159.93 | 20.01 | 10.25 |
| 22Q4 (16) | 0.50 | -10.17 | 6.74 | 49.29 | -20.92 | 126.83 | 12.06 | -69.84 | -83.13 | 0.14 | 31.72 | -13.08 | 173.64 | 4.92 | -17.05 | 133.26 | 0.83 | -15.87 |
| 22Q3 (15) | 0.56 | 0.94 | 14.53 | 62.33 | 45.97 | 152.25 | 39.99 | -25.92 | -48.14 | 0.10 | 5.2 | -40.93 | 165.50 | -2.08 | -14.87 | 132.16 | 2.4 | -10.08 |
| 22Q2 (14) | 0.55 | 15.17 | 30.71 | 42.7 | 39.0 | 139.22 | 53.98 | -9.76 | 2.57 | 0.10 | -39.57 | 0 | 169.01 | -12.24 | -19.92 | 129.06 | -11.03 | -19.01 |
| 22Q1 (13) | 0.48 | 2.2 | 16.08 | 30.72 | 41.37 | 70.48 | 59.82 | -16.32 | 67.28 | 0.16 | 3.81 | 0 | 192.59 | -8.0 | -11.77 | 145.06 | -8.42 | -15.85 |
| 21Q4 (12) | 0.47 | -3.61 | 3.57 | 21.73 | -12.06 | -0.69 | 71.49 | -7.29 | 277.06 | 0.16 | -10.48 | 0 | 209.34 | 7.69 | 6.82 | 158.40 | 7.77 | 2.47 |
| 21Q3 (11) | 0.49 | 15.2 | 2.47 | 24.71 | 38.43 | -6.86 | 77.11 | 46.51 | 73.32 | 0.18 | 0 | 0 | 194.40 | -7.89 | 6.18 | 146.98 | -7.76 | -3.75 |
| 21Q2 (10) | 0.42 | 2.28 | -11.53 | 17.85 | -0.94 | -13.35 | 52.63 | 47.18 | -0.45 | 0.00 | 0 | 0 | 211.06 | -3.31 | 17.84 | 159.35 | -7.56 | 37.63 |
| 21Q1 (9) | 0.41 | -8.82 | -0.68 | 18.02 | -17.64 | -8.43 | 35.76 | 88.61 | 101.24 | 0.00 | 0 | 0 | 218.29 | 11.38 | 2.41 | 172.38 | 11.52 | 1.85 |
| 20Q4 (8) | 0.45 | -4.63 | 0.49 | 21.88 | -17.53 | -6.93 | 18.96 | -57.38 | 22.56 | 0.00 | 0 | 0 | 195.98 | 7.05 | 0.33 | 154.58 | 1.22 | -2.49 |
| 20Q3 (7) | 0.47 | -0.55 | -1.64 | 26.53 | 28.79 | -11.09 | 44.49 | -15.85 | 50.51 | 0.00 | 0 | 0 | 183.08 | 2.22 | 1.75 | 152.71 | 31.9 | 0.44 |
| 20Q2 (6) | 0.48 | 14.84 | -3.74 | 20.6 | 4.67 | -19.69 | 52.87 | 197.52 | 63.94 | 0.00 | 0 | -100.0 | 179.10 | -15.97 | 5.15 | 115.78 | -31.59 | -17.19 |
| 20Q1 (5) | 0.41 | -7.75 | -12.11 | 19.68 | -16.29 | -35.01 | 17.77 | 14.87 | 0.17 | 0.00 | 0 | -100.0 | 213.15 | 9.12 | 20.51 | 169.25 | 6.77 | 16.91 |
| 19Q4 (4) | 0.45 | -6.65 | 0.0 | 23.51 | -21.21 | 0.0 | 15.47 | -47.67 | 0.0 | 0.00 | 0 | 0.0 | 195.33 | 8.55 | 0.0 | 158.52 | 4.26 | 0.0 |
| 19Q3 (3) | 0.48 | -2.67 | 0.0 | 29.84 | 16.34 | 0.0 | 29.56 | -8.34 | 0.0 | 0.00 | -100.0 | 0.0 | 179.94 | 5.64 | 0.0 | 152.04 | 8.75 | 0.0 |
| 19Q2 (2) | 0.49 | 4.86 | 0.0 | 25.65 | -15.29 | 0.0 | 32.25 | 81.79 | 0.0 | 0.16 | -40.98 | 0.0 | 170.33 | -3.7 | 0.0 | 139.81 | -3.43 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 30.28 | 0.0 | 0.0 | 17.74 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 176.87 | 0.0 | 0.0 | 144.77 | 0.0 | 0.0 |
