- 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 | 12.99 | 3.25 | 35.42 | 49.13 | -5.34 | 2.86 | -35.0 | 0.73 | -6.16 | 182.96 | -13.51 | 181.11 | -8.07 |
| 2022 (9) | 0.51 | -22.84 | 2.4 | -55.88 | 51.9 | -12.36 | 4.40 | -33.83 | 0.78 | 2457.5 | 211.55 | 47.41 | 197.01 | 57.47 |
| 2021 (8) | 0.66 | 0.79 | 5.44 | 57.68 | 59.22 | -7.74 | 6.65 | -18.2 | 0.03 | 9.09 | 143.51 | -22.13 | 125.11 | -28.85 |
| 2020 (7) | 0.66 | 20.04 | 3.45 | 494.83 | 64.19 | -11.73 | 8.13 | -15.66 | 0.03 | 0 | 184.29 | -23.78 | 175.85 | -25.25 |
| 2019 (6) | 0.55 | 4.89 | 0.58 | -79.06 | 72.72 | -8.86 | 9.64 | -51.78 | 0.00 | 0 | 241.79 | 22.29 | 235.26 | 27.31 |
| 2018 (5) | 0.52 | -2.38 | 2.77 | 37.81 | 79.79 | 4.6 | 19.99 | 2.46 | 0.00 | 0 | 197.72 | 5.49 | 184.80 | 2.04 |
| 2017 (4) | 0.53 | 2.28 | 2.01 | 33.11 | 76.28 | -6.29 | 19.51 | 6.09 | 0.00 | -13.18 | 187.43 | 0.6 | 181.10 | 1.33 |
| 2016 (3) | 0.52 | -6.86 | 1.51 | -34.91 | 81.4 | 5.13 | 18.39 | 29.23 | 0.00 | -21.4 | 186.31 | 9.47 | 178.72 | 10.4 |
| 2015 (2) | 0.56 | -6.68 | 2.32 | 20.21 | 77.43 | 16.24 | 14.23 | 89.99 | 0.00 | 0 | 170.20 | 10.81 | 161.89 | 11.19 |
| 2014 (1) | 0.60 | -8.24 | 1.93 | 30.41 | 66.61 | 23.01 | 7.49 | 35.44 | 0.00 | 0 | 153.59 | 16.88 | 145.60 | 17.19 |
| 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 | -1.62 | 12.99 | 3.25 | -15.58 | 35.42 | 3.93 | 37.89 | 48.86 | 1.45 | -49.09 | -95.31 | 182.96 | 2.77 | -13.51 | 181.11 | 5.01 | -8.07 |
| 23Q3 (19) | 0.59 | -1.16 | -1.56 | 3.85 | 5.77 | -34.41 | 2.85 | -0.7 | -28.57 | 2.86 | -13.04 | 3614.29 | 178.02 | 1.01 | 5.24 | 172.47 | 5.22 | 9.6 |
| 23Q2 (18) | 0.59 | 9.01 | -10.25 | 3.64 | 21.74 | -49.72 | 2.87 | 175.96 | -51.44 | 3.29 | -89.4 | 5157.14 | 176.24 | -10.89 | 16.99 | 163.92 | -12.85 | 21.21 |
| 23Q1 (17) | 0.54 | 6.59 | -18.37 | 2.99 | 24.58 | -55.04 | 1.04 | -60.61 | -81.72 | 31.00 | 0.0 | 30900.0 | 197.78 | -6.51 | 39.09 | 188.09 | -4.53 | 54.32 |
| 22Q4 (16) | 0.51 | -14.29 | -22.84 | 2.4 | -59.11 | -55.88 | 2.64 | -33.83 | -69.59 | 31.00 | 40200.0 | 52600.0 | 211.55 | 25.06 | 47.41 | 197.01 | 25.19 | 57.47 |
| 22Q3 (15) | 0.60 | -9.88 | -6.24 | 5.87 | -18.92 | 168.04 | 3.99 | -32.49 | 18.4 | 0.08 | 23.08 | -88.46 | 169.16 | 12.29 | -20.34 | 157.37 | 16.36 | -19.15 |
| 22Q2 (14) | 0.66 | -0.85 | 2.56 | 7.24 | 8.87 | 113.57 | 5.91 | 3.87 | -5.29 | 0.06 | -37.5 | -90.62 | 150.64 | 5.94 | -22.64 | 135.24 | 10.96 | -24.59 |
| 22Q1 (13) | 0.67 | 0.75 | 3.96 | 6.65 | 22.24 | 189.13 | 5.69 | -34.45 | -32.1 | 0.10 | 70.0 | -30.0 | 142.20 | -0.91 | -26.63 | 121.88 | -2.58 | -31.48 |
| 21Q4 (12) | 0.66 | 4.15 | 0.79 | 5.44 | 148.4 | 57.68 | 8.68 | 157.57 | -17.96 | 0.06 | -91.18 | -20.59 | 143.51 | -32.42 | -22.13 | 125.11 | -35.73 | -28.85 |
| 21Q3 (11) | 0.64 | -1.43 | -5.02 | 2.19 | -35.4 | -42.82 | 3.37 | -45.99 | -81.1 | 0.67 | 0.0 | 346.67 | 212.35 | 9.05 | 19.89 | 194.65 | 8.54 | 13.69 |
| 21Q2 (10) | 0.65 | 0.5 | -6.33 | 3.39 | 47.39 | 23.72 | 6.24 | -25.54 | 1045.45 | 0.67 | 366.67 | 0 | 194.72 | 0.47 | 14.71 | 179.33 | 0.82 | 9.34 |
| 21Q1 (9) | 0.64 | -2.31 | 18.52 | 2.3 | -33.33 | 253.85 | 8.38 | -20.79 | 287.96 | 0.14 | 92.86 | 0 | 193.81 | 5.17 | -20.87 | 177.88 | 1.15 | -24.65 |
| 20Q4 (8) | 0.66 | -1.85 | 20.04 | 3.45 | -9.92 | 494.83 | 10.58 | -40.66 | 67.67 | 0.07 | -50.37 | 0 | 184.29 | 4.05 | -23.78 | 175.85 | 2.71 | -25.25 |
| 20Q3 (7) | 0.67 | -2.79 | 13.92 | 3.83 | 39.78 | -22.47 | 17.83 | 2801.52 | 33.96 | 0.15 | 0 | 0 | 177.12 | 4.34 | 4.5 | 171.21 | 4.39 | 4.3 |
| 20Q2 (6) | 0.69 | 27.16 | 5.81 | 2.74 | 321.54 | 17.09 | -0.66 | -130.56 | -105.34 | 0.00 | 0 | 0 | 169.75 | -30.69 | 13.29 | 164.01 | -30.52 | 20.42 |
| 20Q1 (5) | 0.54 | -1.06 | 11.44 | 0.65 | 12.07 | -59.38 | 2.16 | -65.77 | -62.95 | 0.00 | 0 | 0 | 244.92 | 1.29 | 13.9 | 236.07 | 0.34 | 19.52 |
| 19Q4 (4) | 0.55 | -6.86 | 0.0 | 0.58 | -88.26 | 0.0 | 6.31 | -52.59 | 0.0 | 0.00 | 0 | 0.0 | 241.79 | 42.65 | 0.0 | 235.26 | 43.32 | 0.0 |
| 19Q3 (3) | 0.59 | -9.71 | 0.0 | 4.94 | 111.11 | 0.0 | 13.31 | 7.77 | 0.0 | 0.00 | 0 | 0.0 | 169.50 | 13.12 | 0.0 | 164.15 | 20.52 | 0.0 |
| 19Q2 (2) | 0.65 | 33.92 | 0.0 | 2.34 | 46.25 | 0.0 | 12.35 | 111.84 | 0.0 | 0.00 | 0 | 0.0 | 149.84 | -30.32 | 0.0 | 136.20 | -31.04 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 215.04 | 0.0 | 0.0 | 197.51 | 0.0 | 0.0 |
