- 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) | 0.16 | -12.3 | 1.71 | 10.32 | 80.73 | -3.34 | 223.96 | -8.7 | 0.14 | 2.43 | 435.18 | 22.03 | 340.74 | 52.04 |
| 2022 (9) | 0.18 | 0.11 | 1.55 | -42.8 | 83.52 | 31.57 | 245.29 | 89.38 | 0.14 | -60.72 | 356.62 | 5.37 | 224.11 | -3.3 |
| 2021 (8) | 0.18 | 42.05 | 2.71 | 594.87 | 63.48 | 7.63 | 129.52 | -24.46 | 0.34 | 0 | 338.45 | -23.14 | 231.75 | -35.05 |
| 2020 (7) | 0.13 | -10.59 | 0.39 | -11.36 | 58.98 | -4.07 | 171.46 | 22.08 | 0.00 | 0 | 440.32 | 13.0 | 356.84 | 15.53 |
| 2019 (6) | 0.14 | 0.21 | 0.44 | -35.29 | 61.48 | 6.0 | 140.45 | -36.2 | 0.00 | 0 | 389.68 | -5.59 | 308.88 | -8.05 |
| 2018 (5) | 0.14 | -31.04 | 0.68 | -8.11 | 58.0 | 7.17 | 220.15 | 56.71 | 0.00 | 0 | 412.77 | -12.8 | 335.91 | -11.63 |
| 2017 (4) | 0.20 | -28.81 | 0.74 | -10.84 | 54.12 | -6.14 | 140.48 | -46.17 | 0.13 | 0 | 473.37 | 57.59 | 380.11 | 75.57 |
| 2016 (3) | 0.29 | 2.55 | 0.83 | -5.68 | 57.66 | 28.19 | 260.97 | 60.81 | 0.00 | 0 | 300.38 | -5.47 | 216.50 | 6.51 |
| 2015 (2) | 0.28 | -0.64 | 0.88 | 1.15 | 44.98 | 20.98 | 162.28 | -32.04 | 0.26 | 24.83 | 317.76 | 2.67 | 203.26 | 13.22 |
| 2014 (1) | 0.28 | 8.59 | 0.87 | 2.35 | 37.18 | 19.28 | 238.78 | 94.94 | 0.21 | 0 | 309.49 | -2.96 | 179.53 | -15.39 |
| 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) | 0.16 | -8.83 | -12.3 | 1.71 | -1.72 | 10.32 | 74.38 | -71.57 | -64.74 | 2.20 | 347.36 | 348.43 | 435.18 | 10.15 | 22.03 | 340.74 | 13.42 | 52.04 |
| 23Q3 (19) | 0.17 | -20.69 | -12.42 | 1.74 | 16.0 | 10.83 | 261.63 | -23.03 | -9.62 | 0.49 | 12.24 | 19.25 | 395.07 | 35.84 | 22.2 | 300.42 | 39.41 | 60.48 |
| 23Q2 (18) | 0.22 | 27.8 | -5.94 | 1.5 | -1.32 | -6.83 | 339.91 | 16.35 | 18.44 | 0.44 | -4.8 | -14.54 | 290.83 | -23.49 | 5.6 | 215.50 | -16.53 | 27.19 |
| 23Q1 (17) | 0.17 | -5.09 | -13.5 | 1.52 | -1.94 | -43.49 | 292.15 | 38.51 | 56.07 | 0.46 | -6.19 | -61.25 | 380.14 | 6.6 | 16.68 | 258.17 | 15.2 | 21.31 |
| 22Q4 (16) | 0.18 | -8.96 | 0.11 | 1.55 | -1.27 | -42.8 | 210.93 | -27.14 | -5.42 | 0.49 | 18.97 | -4.87 | 356.62 | 10.3 | 5.37 | 224.11 | 19.72 | -3.3 |
| 22Q3 (15) | 0.20 | -14.82 | 10.46 | 1.57 | -2.48 | -45.49 | 289.49 | 0.87 | 177.26 | 0.41 | -19.57 | -75.5 | 323.31 | 17.39 | -2.72 | 187.20 | 10.49 | -15.68 |
| 22Q2 (14) | 0.23 | 17.52 | 5.1 | 1.61 | -40.15 | -37.11 | 287.00 | 53.32 | 456.31 | 0.51 | -56.84 | -93.6 | 275.42 | -15.46 | 1.77 | 169.43 | -20.38 | -16.04 |
| 22Q1 (13) | 0.20 | 9.85 | 36.41 | 2.69 | -0.74 | 1180.95 | 187.19 | -16.06 | 219.76 | 1.19 | 130.32 | 0 | 325.79 | -3.74 | -19.48 | 212.81 | -8.17 | -34.03 |
| 21Q4 (12) | 0.18 | 0.45 | 42.05 | 2.71 | -5.9 | 594.87 | 223.01 | 113.59 | 3.51 | 0.51 | -69.36 | 0 | 338.45 | 1.84 | -23.14 | 231.75 | 4.39 | -35.05 |
| 21Q3 (11) | 0.18 | -18.95 | 38.12 | 2.88 | 12.5 | 357.14 | 104.41 | 102.38 | -12.55 | 1.68 | -78.99 | 0 | 332.34 | 22.8 | -21.22 | 222.00 | 10.02 | -32.11 |
| 21Q2 (10) | 0.22 | 52.54 | 14.56 | 2.56 | 1119.05 | 293.85 | 51.59 | -11.87 | -85.06 | 8.00 | 0 | 0 | 270.63 | -33.11 | -7.32 | 201.79 | -37.44 | -13.33 |
| 21Q1 (9) | 0.14 | 14.39 | -0.48 | 0.21 | -46.15 | -52.27 | 58.54 | -72.83 | 1497.14 | 0.00 | 0 | 0 | 404.59 | -8.11 | 4.59 | 322.58 | -9.6 | 4.16 |
| 20Q4 (8) | 0.13 | -2.33 | -10.59 | 0.39 | -38.1 | -11.36 | 215.44 | 80.45 | 24.27 | 0.00 | 0 | 0 | 440.32 | 4.38 | 13.0 | 356.84 | 9.13 | 15.53 |
| 20Q3 (7) | 0.13 | -32.78 | -17.38 | 0.63 | -3.08 | 18.87 | 119.39 | -65.42 | 56.58 | 0.00 | 0 | 0 | 421.85 | 44.46 | 21.02 | 326.99 | 40.45 | 16.97 |
| 20Q2 (6) | 0.19 | 32.5 | -9.24 | 0.65 | 47.73 | 14.04 | 345.27 | 8340.33 | 200.42 | 0.00 | 0 | 0 | 292.02 | -24.51 | 12.02 | 232.82 | -24.82 | 7.34 |
| 20Q1 (5) | 0.14 | 2.77 | -5.74 | 0.44 | 0.0 | -27.87 | -4.19 | -102.42 | -101.99 | 0.00 | 0 | 0 | 386.83 | -0.73 | -1.38 | 309.70 | 0.27 | -4.55 |
| 19Q4 (4) | 0.14 | -9.75 | 0.0 | 0.44 | -16.98 | 0.0 | 173.36 | 127.36 | 0.0 | 0.00 | 0 | 0.0 | 389.68 | 11.79 | 0.0 | 308.88 | 10.49 | 0.0 |
| 19Q3 (3) | 0.16 | -26.15 | 0.0 | 0.53 | -7.02 | 0.0 | 76.25 | -33.66 | 0.0 | 0.00 | 0 | 0.0 | 348.59 | 33.72 | 0.0 | 279.56 | 28.89 | 0.0 |
| 19Q2 (2) | 0.21 | 37.61 | 0.0 | 0.57 | -6.56 | 0.0 | 114.93 | -45.29 | 0.0 | 0.00 | 0 | 0.0 | 260.68 | -33.54 | 0.0 | 216.89 | -33.15 | 0.0 |
| 19Q1 (1) | 0.15 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 210.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 392.23 | 0.0 | 0.0 | 324.45 | 0.0 | 0.0 |
