- 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) | 0.42 | -14.46 | 21.01 | 25.73 | 87.7 | -10.59 | 18.96 | 48.94 | 0.29 | -38.97 | 196.69 | -5.47 | 174.87 | 0.3 |
| 2022 (9) | 0.49 | -1.4 | 16.71 | 50.95 | 98.09 | -3.79 | 12.73 | 22.52 | 0.48 | -37.68 | 208.08 | 0.39 | 174.35 | 7.06 |
| 2021 (8) | 0.49 | 4.98 | 11.07 | -43.84 | 101.95 | 5.51 | 10.39 | -81.37 | 0.77 | 1227.98 | 207.27 | 15.99 | 162.86 | 8.18 |
| 2020 (7) | 0.47 | 9.36 | 19.71 | 70.35 | 96.63 | 12.6 | 55.77 | -21.73 | 0.06 | 0 | 178.70 | -11.57 | 150.54 | -14.28 |
| 2019 (6) | 0.43 | 27.0 | 11.57 | 403.04 | 85.82 | -2.58 | 71.25 | -95.73 | 0.00 | 0 | 202.08 | -26.72 | 175.61 | -28.09 |
| 2018 (5) | 0.34 | 11.07 | 2.3 | 0 | 88.09 | -0.7 | 1668.34 | 404.62 | 0.00 | 0 | 275.78 | -7.55 | 244.20 | -7.67 |
| 2017 (4) | 0.30 | -20.68 | 0 | 0 | 88.71 | -2.92 | 330.61 | 199.63 | 0.00 | 0 | 298.30 | -4.42 | 264.48 | -4.26 |
| 2016 (3) | 0.38 | -4.1 | 0 | 0 | 91.38 | -3.47 | 110.34 | 53.89 | 0.00 | 0 | 312.11 | 1.73 | 276.24 | 2.38 |
| 2015 (2) | 0.40 | -8.27 | 0.57 | -94.44 | 94.66 | -5.93 | 71.70 | -0.5 | 0.00 | 0 | 306.80 | 42.31 | 269.81 | 46.71 |
| 2014 (1) | 0.44 | 8.67 | 10.26 | 141.98 | 100.63 | 10.92 | 72.06 | -52.89 | 0.00 | 0 | 215.58 | -7.91 | 183.91 | -7.65 |
| 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) | 0.42 | -17.92 | -14.46 | 21.01 | -31.56 | 25.73 | 22.78 | -16.22 | 459.71 | 1.03 | 34.84 | -83.84 | 196.69 | 25.52 | -5.47 | 174.87 | 26.67 | 0.3 |
| 23Q3 (19) | 0.51 | -0.1 | 0.18 | 30.7 | 98.32 | 91.52 | 27.19 | 16.3 | 44.4 | 0.76 | -23.36 | -32.6 | 156.70 | -20.67 | -20.47 | 138.05 | -19.77 | -16.2 |
| 23Q2 (18) | 0.51 | 7.41 | -6.32 | 15.48 | -7.14 | 25.96 | 23.38 | 558.59 | 7.59 | 0.99 | -78.86 | -19.29 | 197.52 | -8.55 | 9.47 | 172.07 | -6.13 | 16.07 |
| 23Q1 (17) | 0.47 | -2.88 | -4.8 | 16.67 | -0.24 | 49.91 | 3.55 | -12.78 | -43.56 | 4.70 | -26.02 | -23.27 | 215.98 | 3.8 | 6.9 | 183.31 | 5.14 | 15.49 |
| 22Q4 (16) | 0.49 | -3.88 | -1.4 | 16.71 | 4.24 | 50.95 | 4.07 | -78.39 | 49.08 | 6.36 | 462.36 | -14.8 | 208.08 | 5.61 | 0.39 | 174.35 | 5.83 | 7.06 |
| 22Q3 (15) | 0.51 | -6.58 | 1.75 | 16.03 | 30.43 | 10.55 | 18.83 | -13.35 | 24.95 | 1.13 | -8.23 | -57.4 | 197.03 | 9.19 | -3.24 | 164.74 | 11.12 | 0.19 |
| 22Q2 (14) | 0.54 | 9.15 | 19.65 | 12.29 | 10.52 | -42.54 | 21.73 | 245.47 | 360.38 | 1.23 | -79.9 | -69.81 | 180.44 | -10.69 | 2.52 | 148.25 | -6.6 | 4.49 |
| 22Q1 (13) | 0.50 | 0.59 | 5.2 | 11.12 | 0.45 | -44.48 | 6.29 | 130.4 | -75.48 | 6.13 | -17.86 | 615.05 | 202.04 | -2.52 | 15.56 | 158.73 | -2.54 | 12.94 |
| 21Q4 (12) | 0.49 | -0.8 | 4.98 | 11.07 | -23.66 | -43.84 | 2.73 | -81.88 | -94.37 | 7.46 | 181.21 | 2658.1 | 207.27 | 1.79 | 15.99 | 162.86 | -0.95 | 8.18 |
| 21Q3 (11) | 0.50 | 9.86 | 13.49 | 14.5 | -32.21 | -0.07 | 15.07 | 219.28 | -78.57 | 2.65 | -34.97 | 0 | 203.62 | 15.69 | 5.65 | 164.42 | 15.89 | -1.11 |
| 21Q2 (10) | 0.45 | -4.03 | -6.0 | 21.39 | 6.79 | 45.91 | 4.72 | -81.6 | -93.73 | 4.08 | 376.0 | 0 | 176.00 | 0.66 | -2.54 | 141.88 | 0.95 | -9.45 |
| 21Q1 (9) | 0.47 | 0.38 | 14.33 | 20.03 | 1.62 | 39.87 | 25.65 | -47.11 | -18.18 | 0.86 | 216.84 | 0 | 174.84 | -2.16 | -16.53 | 140.54 | -6.64 | -22.9 |
| 20Q4 (8) | 0.47 | 7.24 | 9.36 | 19.71 | 35.84 | 70.35 | 48.50 | -31.02 | -2.59 | 0.27 | 0 | 0 | 178.70 | -7.28 | -11.57 | 150.54 | -9.46 | -14.23 |
| 20Q3 (7) | 0.44 | -9.02 | 25.68 | 14.51 | -1.02 | 1033.59 | 70.31 | -6.63 | -17.83 | 0.00 | 0 | 0 | 192.73 | 6.72 | -29.69 | 166.26 | 6.11 | -32.08 |
| 20Q2 (6) | 0.48 | 16.73 | 20.41 | 14.66 | 2.37 | 0 | 75.30 | 140.19 | -13.93 | 0.00 | 0 | 0 | 180.59 | -13.79 | -22.19 | 156.68 | -14.05 | -25.07 |
| 20Q1 (5) | 0.41 | -3.98 | 29.73 | 14.32 | 23.77 | 0 | 31.35 | -37.04 | -59.3 | 0.00 | 0 | 0 | 209.47 | 3.66 | -32.94 | 182.29 | 3.86 | -34.45 |
| 19Q4 (4) | 0.43 | 23.24 | 0.0 | 11.57 | 803.91 | 0.0 | 49.79 | -41.81 | 0.0 | 0.00 | 0 | 0.0 | 202.08 | -26.28 | 0.0 | 175.52 | -28.3 | 0.0 |
| 19Q3 (3) | 0.35 | -12.83 | 0.0 | 1.28 | 0 | 0.0 | 85.57 | -2.19 | 0.0 | 0.00 | 0 | 0.0 | 274.13 | 18.12 | 0.0 | 244.80 | 17.07 | 0.0 |
| 19Q2 (2) | 0.40 | 25.76 | 0.0 | 0 | 0 | 0.0 | 87.49 | 13.58 | 0.0 | 0.00 | 0 | 0.0 | 232.08 | -25.7 | 0.0 | 209.10 | -24.81 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 77.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 312.36 | 0.0 | 0.0 | 278.11 | 0.0 | 0.0 |
