- 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) | 0.58 | -13.47 | 56.34 | -34.79 | 82.27 | 99.06 | 856.91 | -69.27 | 0.75 | -0.24 | 316.42 | 56.96 | 8.09 | 172.39 |
| 2022 (9) | 0.67 | 18.7 | 86.4 | 69.11 | 41.33 | -31.54 | 2788.41 | -51.88 | 0.75 | 9.38 | 201.59 | -24.62 | 2.97 | -74.94 |
| 2021 (8) | 0.56 | -1.66 | 51.09 | -7.93 | 60.37 | 95.63 | 5794.86 | 0 | 0.69 | -52.59 | 267.44 | 24.87 | 11.85 | 213.49 |
| 2020 (7) | 0.57 | 4.03 | 55.49 | 19.08 | 30.86 | 31.94 | 0.00 | 0 | 1.45 | -64.87 | 214.18 | -22.19 | 3.78 | -22.38 |
| 2019 (6) | 0.55 | 25.95 | 46.6 | 55.64 | 23.39 | -26.59 | 0.00 | 0 | 4.14 | 207.6 | 275.27 | -11.85 | 4.87 | -28.49 |
| 2018 (5) | 0.44 | 17.87 | 29.94 | 38.48 | 31.86 | 5.81 | 0.00 | 0 | 1.35 | 0 | 312.29 | 21.44 | 6.81 | -23.14 |
| 2017 (4) | 0.37 | 16.07 | 21.62 | 74.78 | 30.11 | 48.84 | 0.00 | 0 | 0.00 | 0 | 257.16 | -19.16 | 8.86 | -34.42 |
| 2016 (3) | 0.32 | 8.85 | 12.37 | -7.69 | 20.23 | 1.3 | 0.00 | 0 | 0.00 | 0 | 318.12 | -30.22 | 13.51 | -5.26 |
| 2015 (2) | 0.29 | 59.51 | 13.4 | 117.89 | 19.97 | -50.16 | 291838.00 | -28.63 | 0.91 | 0 | 455.88 | -13.9 | 14.26 | 184.63 |
| 2014 (1) | 0.18 | 7.56 | 6.15 | 71.79 | 40.07 | -12.93 | 408937.00 | 100.9 | 0.00 | 0 | 529.49 | -13.49 | 5.01 | -74.07 |
| 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) | 0.58 | -13.55 | -13.47 | 56.34 | -27.58 | -34.79 | 689.84 | 34.05 | -86.88 | 1.78 | -37.93 | -52.06 | 316.42 | 33.44 | 56.96 | 8.09 | 156.01 | 172.39 |
| 23Q3 (19) | 0.67 | -6.08 | -0.46 | 77.8 | -5.87 | -4.61 | 514.62 | -97.18 | -76.07 | 2.87 | 9.75 | 101.75 | 237.12 | 24.86 | 20.4 | 3.16 | 84.8 | -8.67 |
| 23Q2 (18) | 0.71 | -3.9 | 1.97 | 82.65 | -6.1 | 31.15 | 18253.60 | 507.38 | 683.68 | 2.62 | -53.27 | -70.74 | 189.91 | 5.91 | -7.41 | 1.71 | 20.42 | -32.68 |
| 23Q1 (17) | 0.74 | 10.89 | 11.76 | 88.02 | 1.88 | 80.59 | 3005.28 | -42.86 | -13.29 | 5.60 | 50.62 | 278.75 | 179.31 | -11.05 | -5.13 | 1.42 | -52.19 | -61.31 |
| 22Q4 (16) | 0.67 | -0.55 | 18.7 | 86.4 | 5.93 | 69.11 | 5259.12 | 144.52 | -1.39 | 3.72 | 161.18 | 132.94 | 201.59 | 2.36 | -24.62 | 2.97 | -14.16 | -74.94 |
| 22Q3 (15) | 0.67 | -3.79 | 6.23 | 81.56 | 29.42 | 26.45 | 2150.75 | -7.66 | 19.59 | 1.42 | -84.08 | -49.55 | 196.94 | -3.98 | -5.59 | 3.46 | 36.22 | -29.53 |
| 22Q2 (14) | 0.70 | 5.34 | 7.73 | 63.02 | 29.3 | -8.89 | 2329.22 | -32.8 | 0 | 8.94 | 504.93 | 200.56 | 205.10 | 8.52 | 5.86 | 2.54 | -30.79 | -17.53 |
| 22Q1 (13) | 0.66 | 17.77 | -0.72 | 48.74 | -4.6 | -28.26 | 3465.88 | -35.01 | 0 | 1.48 | -7.37 | -82.32 | 189.00 | -29.33 | -10.1 | 3.67 | -69.03 | 65.32 |
| 21Q4 (12) | 0.56 | -11.0 | -1.66 | 51.09 | -20.79 | -7.93 | 5333.32 | 196.54 | 0 | 1.60 | -43.44 | -47.85 | 267.44 | 28.21 | 24.87 | 11.85 | 141.34 | 213.49 |
| 21Q3 (11) | 0.63 | -2.43 | 6.91 | 64.5 | -6.75 | 13.44 | 1798.49 | 0 | 0 | 2.82 | -5.18 | -61.89 | 208.59 | 7.66 | -10.21 | 4.91 | 59.42 | 162.57 |
| 21Q2 (10) | 0.65 | -2.93 | 6.89 | 69.17 | 1.81 | 29.19 | 0.00 | 0 | 0 | 2.98 | -64.41 | -77.1 | 193.75 | -7.84 | -17.7 | 3.08 | 38.74 | -13.24 |
| 21Q1 (9) | 0.67 | 16.65 | 17.16 | 67.94 | 22.44 | 30.23 | 0.00 | 0 | 0 | 8.36 | 173.16 | -75.64 | 210.24 | -1.84 | -11.33 | 2.22 | -41.27 | -0.45 |
| 20Q4 (8) | 0.57 | -3.24 | 4.03 | 55.49 | -2.41 | 19.08 | 0.00 | 0 | 0 | 3.06 | -58.67 | -68.47 | 214.18 | -7.81 | -22.19 | 3.78 | 102.14 | -22.38 |
| 20Q3 (7) | 0.59 | -2.45 | 6.77 | 56.86 | 6.2 | 44.02 | 0.00 | 0 | 0 | 7.40 | -43.02 | -69.17 | 232.32 | -1.32 | -27.19 | 1.87 | -47.32 | -42.28 |
| 20Q2 (6) | 0.60 | 6.4 | 11.11 | 53.54 | 2.63 | 69.54 | 0.00 | 0 | 0 | 12.99 | -62.14 | -11.85 | 235.43 | -0.7 | -22.53 | 3.55 | 59.19 | -1.11 |
| 20Q1 (5) | 0.57 | 3.57 | 29.2 | 52.17 | 11.95 | 63.13 | 0.00 | 0 | 0 | 34.32 | 253.64 | 113.36 | 237.10 | -13.87 | -32.2 | 2.23 | -54.21 | -44.94 |
| 19Q4 (4) | 0.55 | -0.69 | 0.0 | 46.6 | 18.03 | 0.0 | 0.00 | 0 | 0.0 | 9.70 | -59.59 | 0.0 | 275.27 | -13.73 | 0.0 | 4.87 | 50.31 | 0.0 |
| 19Q3 (3) | 0.55 | 1.52 | 0.0 | 39.48 | 25.02 | 0.0 | 0.00 | 0 | 0.0 | 24.01 | 62.92 | 0.0 | 319.08 | 5.0 | 0.0 | 3.24 | -9.75 | 0.0 |
| 19Q2 (2) | 0.54 | 23.72 | 0.0 | 31.58 | -1.25 | 0.0 | 0.00 | 0 | 0.0 | 14.74 | -8.36 | 0.0 | 303.90 | -13.09 | 0.0 | 3.59 | -11.36 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 31.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 16.08 | 0.0 | 0.0 | 349.68 | 0.0 | 0.0 | 4.05 | 0.0 | 0.0 |
