- 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) | 0.20 | -59.63 | 2.59 | -85.05 | 19.27 | 6.82 | 65.30 | 44.31 | 0.32 | -37.14 | 580.49 | 163.39 | 495.68 | 192.49 |
| 2022 (9) | 0.50 | 0.99 | 17.33 | 43.1 | 18.04 | 19.63 | 45.25 | -9.25 | 0.50 | -35.56 | 220.39 | -6.99 | 169.47 | -5.65 |
| 2021 (8) | 0.50 | 1.86 | 12.11 | 9.3 | 15.08 | 24.01 | 49.86 | 36.68 | 0.78 | -8.62 | 236.96 | 20.97 | 179.62 | 23.37 |
| 2020 (7) | 0.49 | -4.46 | 11.08 | -21.08 | 12.16 | -4.25 | 36.48 | -11.24 | 0.85 | 55.42 | 195.88 | 10.02 | 145.59 | 10.77 |
| 2019 (6) | 0.51 | 4.43 | 14.04 | 30.48 | 12.7 | -4.01 | 41.10 | -30.48 | 0.55 | 0 | 178.04 | -8.45 | 131.43 | -10.45 |
| 2018 (5) | 0.49 | -4.53 | 10.76 | -3.06 | 13.23 | 14.94 | 59.12 | 80.41 | 0.00 | 0 | 194.48 | 5.94 | 146.77 | 3.87 |
| 2017 (4) | 0.51 | 1.0 | 11.1 | 8.82 | 11.51 | 16.15 | 32.77 | -27.91 | 0.00 | 0 | 183.58 | -2.38 | 141.30 | -2.55 |
| 2016 (3) | 0.51 | -0.33 | 10.2 | 4.08 | 9.91 | 6.22 | 45.46 | 17.99 | 0.00 | 0 | 188.06 | -0.49 | 145.00 | 7.46 |
| 2015 (2) | 0.51 | 12.58 | 9.8 | 40.4 | 9.33 | 5.42 | 38.53 | -27.22 | 0.00 | 0 | 188.98 | -9.58 | 134.93 | -24.44 |
| 2014 (1) | 0.45 | 11.46 | 6.98 | 44.21 | 8.85 | 20.08 | 52.94 | 1.96 | 0.00 | 0 | 209.00 | -7.05 | 178.58 | -14.37 |
| 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) | 0.20 | -2.45 | -59.63 | 2.59 | -5.13 | -85.05 | 329.96 | 92.74 | 1405.98 | 2.27 | 155.94 | -36.08 | 580.49 | 4.88 | 163.39 | 495.68 | 8.2 | 192.49 |
| 23Q3 (19) | 0.21 | -42.43 | -59.31 | 2.73 | -51.68 | -83.78 | 171.19 | 163.69 | 174.34 | 0.89 | -49.58 | -29.89 | 553.47 | 46.1 | 158.15 | 458.11 | 57.54 | 184.61 |
| 23Q2 (18) | 0.36 | -30.3 | -32.61 | 5.65 | -61.54 | -64.51 | 64.92 | 136.68 | 36.44 | 1.76 | -29.44 | -2.15 | 378.82 | 79.31 | 83.38 | 290.79 | 81.4 | 92.37 |
| 23Q1 (17) | 0.52 | 3.15 | -10.35 | 14.69 | -15.23 | 1.1 | 27.43 | 25.19 | -53.62 | 2.49 | -29.8 | 28.72 | 211.26 | -4.14 | 12.66 | 160.30 | -5.41 | 12.55 |
| 22Q4 (16) | 0.50 | -1.68 | 0.99 | 17.33 | 2.97 | 43.1 | 21.91 | -64.89 | -48.14 | 3.55 | 180.73 | 12.88 | 220.39 | 2.79 | -6.99 | 169.47 | 5.29 | -5.65 |
| 22Q3 (15) | 0.51 | -4.65 | 6.86 | 16.83 | 5.72 | 63.56 | 62.40 | 31.15 | 23.32 | 1.26 | -29.63 | -51.25 | 214.40 | 3.79 | -16.51 | 160.96 | 6.48 | -16.42 |
| 22Q2 (14) | 0.54 | -7.28 | -4.83 | 15.92 | 9.57 | 3.78 | 47.58 | -19.55 | -7.22 | 1.80 | -7.18 | -40.7 | 206.58 | 10.16 | 24.51 | 151.16 | 6.13 | 23.71 |
| 22Q1 (13) | 0.58 | 16.18 | 6.74 | 14.53 | 19.98 | 48.42 | 59.14 | 39.98 | -0.02 | 1.94 | -38.44 | -43.51 | 187.52 | -20.86 | 8.82 | 142.43 | -20.7 | 12.11 |
| 21Q4 (12) | 0.50 | 4.04 | 1.86 | 12.11 | 17.69 | 9.3 | 42.25 | -16.5 | -22.8 | 3.15 | 21.25 | 5.25 | 236.96 | -7.73 | 20.97 | 179.62 | -6.73 | 23.37 |
| 21Q3 (11) | 0.48 | -15.08 | -6.57 | 10.29 | -32.92 | -12.65 | 50.60 | -1.33 | 26.72 | 2.59 | -14.41 | -2.43 | 256.80 | 54.78 | 43.46 | 192.59 | 57.62 | 46.65 |
| 21Q2 (10) | 0.56 | 3.99 | -4.02 | 15.34 | 56.69 | 16.3 | 51.28 | -13.31 | 37.19 | 3.03 | -11.58 | 8.83 | 165.91 | -3.72 | 7.84 | 122.19 | -3.82 | 7.41 |
| 21Q1 (9) | 0.54 | 10.87 | -8.41 | 9.79 | -11.64 | -26.0 | 59.15 | 8.08 | 182.74 | 3.43 | 14.71 | -22.34 | 172.32 | -12.03 | 13.23 | 127.04 | -12.74 | 15.28 |
| 20Q4 (8) | 0.49 | -4.57 | -4.46 | 11.08 | -5.94 | -21.08 | 54.73 | 37.06 | 334.02 | 2.99 | 12.4 | -50.68 | 195.88 | 9.43 | 10.02 | 145.59 | 10.86 | 10.77 |
| 20Q3 (7) | 0.51 | -12.77 | -0.37 | 11.78 | -10.69 | -14.88 | 39.93 | 6.82 | -13.93 | 2.66 | -4.55 | 35.61 | 179.00 | 16.35 | 1.04 | 131.33 | 15.44 | 0.61 |
| 20Q2 (6) | 0.59 | -0.76 | 8.55 | 13.19 | -0.3 | 20.68 | 37.38 | 78.68 | -37.7 | 2.79 | -36.9 | 0 | 153.85 | 1.09 | -3.28 | 113.76 | 3.23 | -3.74 |
| 20Q1 (5) | 0.59 | 15.65 | 32.56 | 13.23 | -5.77 | 38.39 | 20.92 | 65.9 | -61.54 | 4.42 | -27.15 | 0 | 152.19 | -14.52 | -28.53 | 110.20 | -16.15 | -30.24 |
| 19Q4 (4) | 0.51 | -0.49 | 0.0 | 14.04 | 1.45 | 0.0 | 12.61 | -72.82 | 0.0 | 6.06 | 209.09 | 0.0 | 178.04 | 0.5 | 0.0 | 131.43 | 0.69 | 0.0 |
| 19Q3 (3) | 0.51 | -4.96 | 0.0 | 13.84 | 26.62 | 0.0 | 46.39 | -22.68 | 0.0 | 1.96 | 0 | 0.0 | 177.16 | 11.38 | 0.0 | 130.53 | 10.45 | 0.0 |
| 19Q2 (2) | 0.54 | 21.19 | 0.0 | 10.93 | 14.33 | 0.0 | 60.00 | 10.31 | 0.0 | 0.00 | 0 | 0.0 | 159.06 | -25.3 | 0.0 | 118.18 | -25.19 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 9.56 | 0.0 | 0.0 | 54.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 212.94 | 0.0 | 0.0 | 157.98 | 0.0 | 0.0 |
