- 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) | 0.52 | 1.13 | 21.28 | 8.3 | 351.84 | 6.2 | 23.32 | 27.64 | 0.06 | -33.93 | 181.10 | -1.29 | 122.35 | 1.08 |
| 2022 (9) | 0.51 | 6.54 | 19.65 | 45.77 | 331.29 | 12.2 | 18.27 | -45.72 | 0.10 | 32.77 | 183.47 | -11.85 | 121.04 | -17.44 |
| 2021 (8) | 0.48 | 26.18 | 13.48 | 50.28 | 295.27 | 24.4 | 33.66 | -43.04 | 0.07 | 20.76 | 208.14 | 4.47 | 146.61 | 6.07 |
| 2020 (7) | 0.38 | 1.33 | 8.97 | 70.21 | 237.35 | 7.64 | 59.09 | -11.52 | 0.06 | 0 | 199.24 | 2.1 | 138.22 | 0.82 |
| 2019 (6) | 0.38 | 10.54 | 5.27 | -35.42 | 220.51 | 12.99 | 66.78 | 60.22 | 0.00 | 0 | 195.14 | -9.91 | 137.09 | -9.76 |
| 2018 (5) | 0.34 | -6.63 | 8.16 | -44.11 | 195.16 | 15.66 | 41.68 | 1.21 | 0.00 | 0 | 216.60 | -1.11 | 151.91 | -4.74 |
| 2017 (4) | 0.36 | 9.75 | 14.6 | 39.58 | 168.74 | 4.1 | 41.18 | -19.55 | 0.00 | 0 | 219.04 | -8.2 | 159.47 | -10.75 |
| 2016 (3) | 0.33 | 12.34 | 10.46 | 77.29 | 162.1 | -0.63 | 51.19 | 5.26 | 0.00 | 0 | 238.61 | -8.01 | 178.68 | -11.03 |
| 2015 (2) | 0.29 | 8.74 | 5.9 | 145.83 | 163.13 | 3.19 | 48.63 | -42.05 | 0.00 | 0 | 259.40 | -7.92 | 200.83 | -9.36 |
| 2014 (1) | 0.27 | -4.94 | 2.4 | -53.31 | 158.09 | 0.97 | 83.91 | 59.1 | 0.00 | 0 | 281.70 | 7.32 | 221.58 | 6.0 |
| 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) | 0.52 | 4.63 | 1.13 | 21.28 | -11.15 | 8.3 | 14.86 | -26.51 | -15.09 | 0.34 | 19.58 | 0.64 | 181.10 | -4.39 | -1.29 | 122.35 | 4.06 | 1.08 |
| 23Q3 (19) | 0.49 | -2.27 | -1.65 | 23.95 | 64.94 | -12.27 | 20.22 | -37.19 | 11.47 | 0.29 | 22.62 | -15.53 | 189.41 | 2.32 | 1.22 | 117.58 | 0.08 | 3.57 |
| 23Q2 (18) | 0.51 | 9.22 | -4.04 | 14.52 | 0.76 | -35.47 | 32.19 | 10.89 | 138.09 | 0.23 | 4.71 | -56.92 | 185.12 | -11.34 | 2.64 | 117.49 | -13.54 | 1.64 |
| 23Q1 (17) | 0.46 | -9.44 | -0.37 | 14.41 | -26.67 | -17.94 | 29.03 | 65.89 | 13.84 | 0.22 | -34.46 | -17.89 | 208.80 | 13.81 | -3.15 | 135.89 | 12.27 | -6.26 |
| 22Q4 (16) | 0.51 | 1.75 | 6.54 | 19.65 | -28.02 | 45.77 | 17.50 | -3.53 | 50.47 | 0.34 | 0.37 | -44.42 | 183.47 | -1.96 | -11.85 | 121.04 | 6.61 | -17.44 |
| 22Q3 (15) | 0.50 | -4.65 | 4.21 | 27.3 | 21.33 | 20.9 | 18.14 | 34.17 | -20.19 | 0.34 | -37.46 | -11.94 | 187.13 | 3.75 | -9.42 | 113.53 | -1.78 | -22.54 |
| 22Q2 (14) | 0.53 | 13.4 | 17.21 | 22.5 | 28.13 | 18.36 | 13.52 | -46.98 | -77.28 | 0.54 | 99.58 | 101.78 | 180.36 | -16.34 | 10.48 | 115.59 | -20.26 | 7.36 |
| 22Q1 (13) | 0.46 | -3.17 | 29.9 | 17.56 | 30.27 | 29.12 | 25.50 | 119.26 | -69.03 | 0.27 | -55.63 | 52.89 | 215.59 | 3.58 | 3.18 | 144.96 | -1.13 | -0.06 |
| 21Q4 (12) | 0.48 | -0.48 | 26.18 | 13.48 | -40.3 | 50.28 | 11.63 | -48.83 | -74.92 | 0.62 | 59.03 | 109.23 | 208.14 | 0.76 | 4.47 | 146.61 | 0.03 | 6.07 |
| 21Q3 (11) | 0.48 | 7.25 | 32.35 | 22.58 | 18.78 | 68.89 | 22.73 | -61.8 | -62.81 | 0.39 | 43.3 | 107.47 | 206.58 | 26.54 | 0.95 | 146.57 | 36.13 | 11.34 |
| 21Q2 (10) | 0.45 | 25.68 | 8.6 | 19.01 | 39.78 | 172.74 | 59.51 | -27.73 | -51.02 | 0.27 | 51.22 | 116.59 | 163.25 | -21.87 | -9.3 | 107.67 | -25.77 | -13.2 |
| 21Q1 (9) | 0.36 | -5.94 | 3.05 | 13.6 | 51.62 | 125.17 | 82.34 | 77.57 | 455.6 | 0.18 | -39.29 | -89.6 | 208.94 | 4.87 | -1.67 | 145.04 | 4.93 | -0.34 |
| 20Q4 (8) | 0.38 | 4.39 | 1.33 | 8.97 | -32.91 | 70.21 | 46.37 | -24.13 | -64.43 | 0.29 | 57.7 | 0 | 199.24 | -2.64 | 2.1 | 138.22 | 5.0 | 0.82 |
| 20Q3 (7) | 0.36 | -12.0 | 3.7 | 13.37 | 91.82 | -3.47 | 61.12 | -49.7 | 85.16 | 0.19 | 49.6 | 0 | 204.64 | 13.7 | -2.13 | 131.64 | 6.13 | -11.54 |
| 20Q2 (6) | 0.41 | 19.27 | 6.64 | 6.97 | 15.4 | -11.32 | 121.51 | 719.91 | 140.57 | 0.12 | -92.74 | 0 | 179.99 | -15.29 | -5.27 | 124.04 | -14.77 | -4.83 |
| 20Q1 (5) | 0.35 | -7.51 | 12.54 | 6.04 | 14.61 | -1.79 | 14.82 | -88.63 | -76.2 | 1.72 | 0 | 0 | 212.48 | 8.89 | -10.48 | 145.54 | 6.16 | -12.78 |
| 19Q4 (4) | 0.38 | 6.83 | 0.0 | 5.27 | -61.95 | 0.0 | 130.35 | 294.88 | 0.0 | 0.00 | 0 | 0.0 | 195.14 | -6.67 | 0.0 | 137.09 | -7.88 | 0.0 |
| 19Q3 (3) | 0.35 | -9.5 | 0.0 | 13.85 | 76.21 | 0.0 | 33.01 | -34.65 | 0.0 | 0.00 | 0 | 0.0 | 209.09 | 10.05 | 0.0 | 148.81 | 14.17 | 0.0 |
| 19Q2 (2) | 0.39 | 25.87 | 0.0 | 7.86 | 27.8 | 0.0 | 50.51 | -18.9 | 0.0 | 0.00 | 0 | 0.0 | 190.00 | -19.95 | 0.0 | 130.34 | -21.89 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 6.15 | 0.0 | 0.0 | 62.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 237.35 | 0.0 | 0.0 | 166.87 | 0.0 | 0.0 |
