- 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 | 2.42 | 3.53 | 52.81 | 40.82 | -18.08 | 29.46 | -70.28 | 0.99 | 1833.41 | 347.94 | 26.25 | 157.53 | 57.26 |
| 2022 (9) | 0.33 | -5.13 | 2.31 | 402.17 | 49.83 | 6.61 | 99.11 | 74.55 | 0.05 | -52.88 | 275.60 | -8.54 | 100.17 | -10.59 |
| 2021 (8) | 0.35 | 4.9 | 0.46 | 12.2 | 46.74 | -14.49 | 56.78 | -6.7 | 0.11 | 62.33 | 301.33 | -5.78 | 112.04 | -20.34 |
| 2020 (7) | 0.33 | -2.35 | 0.41 | -77.22 | 54.66 | 23.33 | 60.86 | -53.21 | 0.07 | -25.3 | 319.80 | 19.43 | 140.65 | 4.48 |
| 2019 (6) | 0.34 | -2.13 | 1.8 | 0 | 44.32 | 4.33 | 130.06 | -85.34 | 0.09 | 0 | 267.78 | -5.79 | 134.62 | -18.87 |
| 2018 (5) | 0.35 | -22.88 | 0 | 0 | 42.48 | 5.25 | 887.25 | 169.62 | 0.00 | 0 | 284.25 | 30.65 | 165.93 | 36.32 |
| 2017 (4) | 0.45 | 13.76 | 1.57 | 0 | 40.36 | 10.12 | 329.07 | 0 | 0.00 | 0 | 217.56 | -11.94 | 121.72 | -7.68 |
| 2016 (3) | 0.40 | -10.17 | 0 | 0 | 36.65 | 3.41 | 0.00 | 0 | 0.00 | 0 | 247.06 | 10.77 | 131.85 | 0.3 |
| 2015 (2) | 0.44 | 58.09 | 0 | 0 | 35.44 | 31.7 | 14681.20 | 83.22 | 0.00 | 0 | 223.04 | -31.56 | 131.46 | -28.5 |
| 2014 (1) | 0.28 | 14.27 | 0 | 0 | 26.91 | 23.1 | 8013.09 | -64.32 | 0.00 | 0 | 325.91 | -14.29 | 183.86 | -24.86 |
| 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 | 0.8 | 2.42 | 3.53 | -20.85 | 52.81 | 11.72 | -50.71 | -82.63 | 6.17 | 7.04 | 2453.41 | 347.94 | -10.78 | 26.25 | 157.53 | 7.34 | 57.26 |
| 23Q3 (19) | 0.34 | 7.24 | -10.01 | 4.46 | -1.11 | 59.29 | 23.78 | -41.34 | -82.39 | 5.77 | 40.76 | 3385.35 | 390.00 | 13.66 | 58.76 | 146.76 | 11.93 | 65.98 |
| 23Q2 (18) | 0.31 | -10.45 | -10.45 | 4.51 | -12.09 | 111.74 | 40.54 | -49.83 | -70.54 | 4.10 | -19.08 | 2251.37 | 343.12 | 9.31 | 31.03 | 131.12 | 23.51 | 49.73 |
| 23Q1 (17) | 0.35 | 5.8 | 20.17 | 5.13 | 122.08 | 136.41 | 80.81 | 19.79 | 25.85 | 5.06 | 1994.31 | 1330.89 | 313.89 | 13.89 | -4.1 | 106.16 | 5.98 | -2.7 |
| 22Q4 (16) | 0.33 | -11.42 | -5.13 | 2.31 | -17.5 | 402.17 | 67.46 | -50.04 | 9.5 | 0.24 | 46.11 | -40.57 | 275.60 | 12.19 | -8.54 | 100.17 | 13.29 | -10.59 |
| 22Q3 (15) | 0.37 | 6.71 | 4.97 | 2.8 | 31.46 | 409.09 | 135.02 | -1.89 | 223.01 | 0.17 | -5.04 | -68.97 | 245.65 | -6.19 | -16.73 | 88.42 | 0.97 | -23.91 |
| 22Q2 (14) | 0.35 | 20.17 | 26.1 | 2.13 | -1.84 | 195.83 | 137.62 | 114.33 | 217.46 | 0.17 | -50.76 | -70.03 | 261.86 | -20.0 | -34.99 | 87.57 | -19.74 | -50.58 |
| 22Q1 (13) | 0.29 | -16.48 | -3.92 | 2.17 | 371.74 | 317.31 | 64.21 | 4.22 | -25.07 | 0.35 | -13.01 | 3.32 | 327.32 | 8.63 | -7.99 | 109.11 | -2.62 | -32.67 |
| 21Q4 (12) | 0.35 | -1.99 | 4.9 | 0.46 | -16.36 | 12.2 | 61.61 | 47.39 | -23.37 | 0.41 | -23.73 | 28.54 | 301.33 | 2.14 | -5.78 | 112.04 | -3.59 | -20.34 |
| 21Q3 (11) | 0.36 | 28.19 | -1.06 | 0.55 | -23.61 | 30.95 | 41.80 | -3.58 | -44.77 | 0.53 | -8.27 | 113.33 | 295.01 | -26.76 | 1.73 | 116.21 | -34.42 | -14.48 |
| 21Q2 (10) | 0.28 | -8.44 | -32.65 | 0.72 | 38.46 | 46.94 | 43.35 | -49.41 | -13.46 | 0.58 | 69.77 | 125.85 | 402.79 | 13.23 | 48.01 | 177.19 | 9.34 | 16.89 |
| 21Q1 (9) | 0.30 | -8.81 | -24.71 | 0.52 | 26.83 | 4.0 | 85.69 | 6.58 | 63.69 | 0.34 | 8.22 | 15.91 | 355.74 | 11.24 | -1.26 | 162.06 | 15.22 | -19.12 |
| 20Q4 (8) | 0.33 | -7.56 | -2.35 | 0.41 | -2.38 | -77.22 | 80.40 | 6.24 | -32.62 | 0.32 | 26.58 | -6.28 | 319.80 | 10.28 | 19.43 | 140.65 | 3.5 | 4.48 |
| 20Q3 (7) | 0.36 | -12.75 | 19.25 | 0.42 | -14.29 | -59.22 | 75.68 | 51.09 | -43.33 | 0.25 | -2.88 | -12.96 | 289.98 | 6.56 | -3.94 | 135.89 | -10.36 | -8.2 |
| 20Q2 (6) | 0.41 | 2.36 | 23.61 | 0.49 | -2.0 | 63.33 | 50.09 | -4.32 | -35.17 | 0.26 | -12.87 | 0 | 272.14 | -24.47 | -8.53 | 151.59 | -24.35 | -5.43 |
| 20Q1 (5) | 0.40 | 18.29 | 49.26 | 0.5 | -72.22 | 0 | 52.35 | -56.13 | -83.07 | 0.30 | -12.5 | 0 | 360.29 | 34.55 | -3.39 | 200.38 | 48.85 | -0.82 |
| 19Q4 (4) | 0.34 | 12.89 | 0.0 | 1.8 | 74.76 | 0.0 | 119.33 | -10.65 | 0.0 | 0.34 | 17.56 | 0.0 | 267.78 | -11.29 | 0.0 | 134.62 | -9.06 | 0.0 |
| 19Q3 (3) | 0.30 | -9.56 | 0.0 | 1.03 | 243.33 | 0.0 | 133.55 | 72.86 | 0.0 | 0.29 | 0 | 0.0 | 301.87 | 1.46 | 0.0 | 148.03 | -7.65 | 0.0 |
| 19Q2 (2) | 0.33 | 23.59 | 0.0 | 0.3 | 0 | 0.0 | 77.26 | -75.02 | 0.0 | 0.00 | 0 | 0.0 | 297.53 | -20.22 | 0.0 | 160.29 | -20.66 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 309.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 372.94 | 0.0 | 0.0 | 202.04 | 0.0 | 0.0 |
