- 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) | 0.48 | 4.96 | 60.56 | 31.65 | 115.81 | -19.75 | 22.13 | -71.57 | 1.86 | 111.57 | 198.02 | -8.34 | 133.66 | -16.8 |
| 2022 (9) | 0.46 | 6.09 | 46.0 | 40.42 | 144.31 | 12.81 | 77.85 | 47.19 | 0.88 | -13.31 | 216.04 | -7.08 | 160.65 | 3.24 |
| 2021 (8) | 0.43 | -21.77 | 32.76 | -26.5 | 127.92 | 32.18 | 52.89 | 111.22 | 1.01 | -75.87 | 232.51 | 0.85 | 155.61 | 5.68 |
| 2020 (7) | 0.55 | 5.08 | 44.57 | 39.06 | 96.78 | 3.84 | 25.04 | -17.17 | 4.20 | 19.05 | 230.55 | 5.08 | 147.25 | -15.0 |
| 2019 (6) | 0.53 | 11.74 | 32.05 | 25.24 | 93.2 | -4.75 | 30.23 | -44.03 | 3.53 | 86.54 | 219.40 | 4.48 | 173.23 | 11.65 |
| 2018 (5) | 0.47 | 8.14 | 25.59 | 17.01 | 97.85 | 30.38 | 54.01 | 162.57 | 1.89 | -51.83 | 209.99 | -15.62 | 155.15 | -16.23 |
| 2017 (4) | 0.44 | 240.78 | 21.87 | 0 | 75.05 | 349.94 | 20.57 | 0 | 3.93 | 0 | 248.85 | -54.77 | 185.21 | -61.66 |
| 2016 (3) | 0.13 | -16.39 | 0 | 0 | 16.68 | 341.27 | 0.00 | 0 | 0.00 | 0 | 550.16 | 42.11 | 483.11 | 44.13 |
| 2015 (2) | 0.15 | 4.22 | 0 | 0 | 3.78 | -4.06 | 0.00 | 0 | 0.00 | 0 | 387.14 | -6.36 | 335.20 | -9.91 |
| 2014 (1) | 0.15 | -34.42 | 0 | 0 | 3.94 | 14.87 | 59.77 | -71.15 | 0.00 | 0 | 413.45 | 129.89 | 372.08 | 196.74 |
| 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) | 0.48 | 0.88 | 4.96 | 60.56 | 3.31 | 31.65 | 15.44 | -30.64 | -57.17 | 10.39 | 34.06 | 63.78 | 198.02 | -8.78 | -8.34 | 133.66 | -2.13 | -16.8 |
| 23Q3 (19) | 0.48 | -3.8 | 9.55 | 58.62 | -1.78 | 27.16 | 22.26 | -18.34 | -73.41 | 7.75 | 12.1 | 193.91 | 217.07 | 4.64 | -8.64 | 136.57 | -1.68 | -12.76 |
| 23Q2 (18) | 0.50 | 3.65 | 9.08 | 59.68 | 7.84 | 45.53 | 27.26 | 13.16 | -74.29 | 6.91 | -1.2 | 132.02 | 207.44 | 3.5 | -6.02 | 138.91 | 1.48 | -12.04 |
| 23Q1 (17) | 0.48 | 4.35 | 12.87 | 55.34 | 20.3 | 79.44 | 24.09 | -33.18 | -79.69 | 7.00 | 10.31 | 181.34 | 200.42 | -7.23 | -14.85 | 136.89 | -14.79 | -13.87 |
| 22Q4 (16) | 0.46 | 5.29 | 6.09 | 46.0 | -0.22 | 40.42 | 36.05 | -56.93 | -58.13 | 6.34 | 140.57 | 116.93 | 216.04 | -9.08 | -7.08 | 160.65 | 2.63 | 3.24 |
| 22Q3 (15) | 0.44 | -4.21 | -17.67 | 46.1 | 12.41 | 31.41 | 83.70 | -21.05 | 19.11 | 2.64 | -11.5 | -16.95 | 237.61 | 7.65 | 1.73 | 156.54 | -0.87 | -1.42 |
| 22Q2 (14) | 0.46 | 7.25 | -20.74 | 41.01 | 32.98 | -17.82 | 106.02 | -10.61 | 216.57 | 2.98 | 19.8 | -72.26 | 220.73 | -6.22 | 8.88 | 157.92 | -0.64 | 17.17 |
| 22Q1 (13) | 0.42 | -1.92 | -25.29 | 30.84 | -5.86 | -33.69 | 118.60 | 37.75 | 293.76 | 2.49 | -14.95 | -78.37 | 235.37 | 1.23 | 29.05 | 158.93 | 2.13 | 38.56 |
| 21Q4 (12) | 0.43 | -18.29 | -21.77 | 32.76 | -6.61 | -26.5 | 86.10 | 22.53 | 177.03 | 2.92 | -7.89 | -84.7 | 232.51 | -0.45 | 0.85 | 155.61 | -2.01 | 5.68 |
| 21Q3 (11) | 0.53 | -7.79 | -2.66 | 35.08 | -29.7 | -19.95 | 70.27 | 109.82 | 202.24 | 3.17 | -70.45 | -74.67 | 233.57 | 15.21 | -14.1 | 158.80 | 17.82 | -11.31 |
| 21Q2 (10) | 0.58 | 1.09 | 1.52 | 49.9 | 7.29 | 21.98 | 33.49 | 11.19 | 16.08 | 10.74 | -6.57 | -32.22 | 202.73 | 11.16 | -18.03 | 134.78 | 17.51 | -25.9 |
| 21Q1 (9) | 0.57 | 2.71 | 0.92 | 46.51 | 4.35 | 24.23 | 30.12 | -3.09 | 59.79 | 11.50 | -39.86 | -33.99 | 182.38 | -20.89 | -7.32 | 114.70 | -22.11 | -26.53 |
| 20Q4 (8) | 0.55 | 1.67 | 5.08 | 44.57 | 1.71 | 39.06 | 31.08 | 33.68 | 17.64 | 19.12 | 52.5 | 39.3 | 230.55 | -15.21 | 5.08 | 147.25 | -17.76 | -15.0 |
| 20Q3 (7) | 0.54 | -3.83 | 6.05 | 43.82 | 7.11 | 42.55 | 23.25 | -19.41 | -37.25 | 12.54 | -20.91 | 13.52 | 271.90 | 9.93 | 24.23 | 179.05 | -1.57 | 5.21 |
| 20Q2 (6) | 0.57 | 0.5 | 10.26 | 40.91 | 9.27 | 62.86 | 28.85 | 53.05 | -10.18 | 15.85 | -9.0 | 35.59 | 247.33 | 25.69 | 29.17 | 181.90 | 16.51 | 22.66 |
| 20Q1 (5) | 0.56 | 6.94 | 26.02 | 37.44 | 16.82 | 61.66 | 18.85 | -28.65 | -27.08 | 17.42 | 26.91 | 34.4 | 196.78 | -10.31 | -16.03 | 156.12 | -9.88 | -11.35 |
| 19Q4 (4) | 0.53 | 2.61 | 0.0 | 32.05 | 4.26 | 0.0 | 26.42 | -28.69 | 0.0 | 13.72 | 24.28 | 0.0 | 219.40 | 0.24 | 0.0 | 173.23 | 1.79 | 0.0 |
| 19Q3 (3) | 0.51 | -0.02 | 0.0 | 30.74 | 22.37 | 0.0 | 37.05 | 15.35 | 0.0 | 11.04 | -5.53 | 0.0 | 218.87 | 14.31 | 0.0 | 170.18 | 14.75 | 0.0 |
| 19Q2 (2) | 0.51 | 14.87 | 0.0 | 25.12 | 8.46 | 0.0 | 32.12 | 24.26 | 0.0 | 11.69 | -9.8 | 0.0 | 191.47 | -18.29 | 0.0 | 148.30 | -15.79 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 23.16 | 0.0 | 0.0 | 25.85 | 0.0 | 0.0 | 12.96 | 0.0 | 0.0 | 234.34 | 0.0 | 0.0 | 176.10 | 0.0 | 0.0 |
