- 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) | 0.51 | 0.88 | 12.19 | 2.87 | 34.66 | 10.35 | 22.41 | -1.88 | 0.61 | 46.04 | 158.24 | 20.93 | 151.67 | 22.2 |
| 2022 (9) | 0.51 | -5.86 | 11.85 | 20.55 | 31.41 | 11.34 | 22.84 | 18.96 | 0.42 | -31.85 | 130.85 | 13.87 | 124.12 | 15.22 |
| 2021 (8) | 0.54 | -1.49 | 9.83 | 17.72 | 28.21 | 24.33 | 19.20 | -25.52 | 0.62 | 76.06 | 114.91 | 8.94 | 107.72 | 6.9 |
| 2020 (7) | 0.55 | 9.85 | 8.35 | 11.33 | 22.69 | -21.41 | 25.78 | -29.87 | 0.35 | 0 | 105.48 | -15.41 | 100.77 | -16.22 |
| 2019 (6) | 0.50 | 0.28 | 7.5 | 14.33 | 28.87 | -7.53 | 36.76 | -41.77 | 0.00 | 0 | 124.70 | -15.54 | 120.28 | -15.05 |
| 2018 (5) | 0.50 | 5.5 | 6.56 | 8.07 | 31.22 | 9.31 | 63.13 | -16.79 | 0.00 | 0 | 147.64 | -5.52 | 141.59 | 16.12 |
| 2017 (4) | 0.47 | 14.2 | 6.07 | 103.69 | 28.56 | -1.48 | 75.87 | -69.74 | 0.16 | -31.01 | 156.26 | -8.0 | 121.93 | -12.47 |
| 2016 (3) | 0.41 | 43.24 | 2.98 | 0 | 28.99 | 14.27 | 250.71 | -92.22 | 0.24 | 0 | 169.85 | -25.16 | 139.30 | -23.75 |
| 2015 (2) | 0.29 | 15.0 | 0 | 0 | 25.37 | 23.22 | 3223.30 | 2.08 | 0.00 | 0 | 226.94 | -10.34 | 182.69 | -17.14 |
| 2014 (1) | 0.25 | -13.1 | 0 | 0 | 20.59 | -13.7 | 3157.72 | 111.26 | 0.00 | 0 | 253.11 | 21.65 | 220.48 | 28.37 |
| 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) | 0.51 | -2.24 | 0.88 | 12.19 | -3.64 | 2.87 | 17.96 | -37.55 | 70.88 | 3.10 | 59.45 | -25.35 | 158.24 | 1.21 | 20.93 | 151.67 | 1.54 | 22.2 |
| 23Q3 (19) | 0.53 | -6.31 | 4.78 | 12.65 | 32.88 | 5.86 | 28.76 | -6.56 | -28.69 | 1.95 | 13.82 | 92.85 | 156.35 | 6.69 | 18.21 | 149.37 | 6.69 | 18.86 |
| 23Q2 (18) | 0.56 | 12.21 | 2.13 | 9.52 | -3.84 | -14.08 | 30.78 | 168.12 | 32.5 | 1.71 | -62.65 | 7.23 | 146.55 | -12.74 | 24.32 | 140.00 | -11.24 | 24.99 |
| 23Q1 (17) | 0.50 | -1.84 | -5.34 | 9.9 | -16.46 | -9.67 | 11.48 | 9.23 | -36.96 | 4.58 | 10.13 | 68.46 | 167.94 | 28.35 | 33.15 | 157.72 | 27.07 | 32.47 |
| 22Q4 (16) | 0.51 | 1.53 | -5.86 | 11.85 | -0.84 | 20.55 | 10.51 | -73.94 | -61.43 | 4.16 | 311.92 | 173.9 | 130.85 | -1.07 | 13.87 | 124.12 | -1.23 | 15.22 |
| 22Q3 (15) | 0.50 | -8.68 | -8.79 | 11.95 | 7.85 | 18.2 | 40.33 | 73.61 | 63.81 | 1.01 | -36.72 | -43.68 | 132.26 | 12.2 | 19.59 | 125.67 | 12.2 | 22.21 |
| 22Q2 (14) | 0.55 | 4.01 | -1.84 | 11.08 | 1.09 | 15.42 | 23.23 | 27.57 | 142.99 | 1.59 | -41.32 | -84.71 | 117.88 | -6.54 | 10.41 | 112.01 | -5.92 | 11.81 |
| 22Q1 (13) | 0.53 | -2.38 | 1.6 | 10.96 | 11.5 | 21.1 | 18.21 | -33.17 | 24.56 | 2.72 | 79.07 | -27.9 | 126.13 | 9.76 | 10.84 | 119.06 | 10.53 | 11.06 |
| 21Q4 (12) | 0.54 | -1.64 | -1.49 | 9.83 | -2.77 | 17.72 | 27.25 | 10.68 | 0.04 | 1.52 | -15.29 | 36.84 | 114.91 | 3.91 | 8.94 | 107.72 | 4.76 | 6.9 |
| 21Q3 (11) | 0.55 | -1.71 | 2.44 | 10.11 | 5.31 | 17.69 | 24.62 | 157.53 | -6.74 | 1.79 | -82.82 | 37.36 | 110.59 | 3.58 | -4.61 | 102.83 | 2.65 | -5.95 |
| 21Q2 (10) | 0.56 | 7.65 | 5.09 | 9.6 | 6.08 | 33.7 | 9.56 | -34.61 | -62.73 | 10.43 | 176.68 | 1620.71 | 106.77 | -6.17 | -7.23 | 100.18 | -6.55 | -8.23 |
| 21Q1 (9) | 0.52 | -5.35 | 8.35 | 9.05 | 8.38 | 23.8 | 14.62 | -46.33 | -37.76 | 3.77 | 239.85 | 653.85 | 113.79 | 7.88 | -13.1 | 107.20 | 6.38 | -14.85 |
| 20Q4 (8) | 0.55 | 2.29 | 9.81 | 8.35 | -2.79 | 11.33 | 27.24 | 3.18 | 26.35 | 1.11 | -14.97 | 0 | 105.48 | -9.01 | -15.41 | 100.77 | -7.84 | -16.22 |
| 20Q3 (7) | 0.54 | 0.83 | 6.73 | 8.59 | 19.64 | 14.53 | 26.40 | 2.92 | -31.87 | 1.30 | 115.22 | 0 | 115.93 | 0.73 | -11.86 | 109.34 | 0.16 | -15.55 |
| 20Q2 (6) | 0.53 | 11.0 | 3.2 | 7.18 | -1.78 | 25.74 | 25.65 | 9.2 | -51.6 | 0.61 | 21.21 | 0 | 115.09 | -12.1 | -19.49 | 109.16 | -13.29 | -22.31 |
| 20Q1 (5) | 0.48 | -4.08 | 5.61 | 7.31 | -2.53 | 23.9 | 23.49 | 8.95 | -37.89 | 0.50 | 0 | 0 | 130.94 | 5.0 | -18.12 | 125.89 | 4.66 | -17.87 |
| 19Q4 (4) | 0.50 | -0.58 | 0.0 | 7.5 | 0.0 | 0.0 | 21.56 | -44.36 | 0.0 | 0.00 | 0 | 0.0 | 124.70 | -5.19 | 0.0 | 120.28 | -7.1 | 0.0 |
| 19Q3 (3) | 0.50 | -2.52 | 0.0 | 7.5 | 31.35 | 0.0 | 38.75 | -26.89 | 0.0 | 0.00 | 0 | 0.0 | 131.53 | -8.0 | 0.0 | 129.47 | -7.85 | 0.0 |
| 19Q2 (2) | 0.52 | 13.59 | 0.0 | 5.71 | -3.22 | 0.0 | 53.00 | 40.14 | 0.0 | 0.00 | 0 | 0.0 | 142.96 | -10.61 | 0.0 | 140.50 | -8.34 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 5.9 | 0.0 | 0.0 | 37.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 159.92 | 0.0 | 0.0 | 153.29 | 0.0 | 0.0 |
