- 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) | 0.50 | 7.04 | 184.86 | 48.46 | 268.32 | -36.78 | 5.30 | -90.53 | 318.33 | 20522.21 | 205.97 | 12.69 | 178.51 | 16.39 |
| 2022 (9) | 0.47 | 7.03 | 124.52 | 11.4 | 424.41 | 18.97 | 55.95 | -13.46 | 1.54 | -36.54 | 182.78 | -3.28 | 153.37 | -2.76 |
| 2021 (8) | 0.43 | 36.92 | 111.78 | 78.85 | 356.73 | 31.64 | 64.65 | 313.36 | 2.43 | -50.1 | 188.98 | -6.39 | 157.72 | -7.39 |
| 2020 (7) | 0.32 | 2.98 | 62.5 | -12.49 | 270.98 | 21.37 | 15.64 | 0 | 4.87 | -34.59 | 201.89 | 13.17 | 170.30 | 11.64 |
| 2019 (6) | 0.31 | 2.12 | 71.42 | 5.12 | 223.27 | -5.9 | -11.84 | 0 | 7.45 | 0.0 | 178.40 | -5.7 | 152.55 | -0.75 |
| 2018 (5) | 0.30 | 3.32 | 67.94 | 22.28 | 237.28 | 6.24 | 6.86 | -10.79 | 7.45 | 109.89 | 189.18 | 6.19 | 153.71 | -0.15 |
| 2017 (4) | 0.29 | 17.81 | 55.56 | 30.06 | 223.35 | -3.58 | 7.69 | -79.23 | 3.55 | 426.03 | 178.16 | -28.79 | 153.94 | -30.37 |
| 2016 (3) | 0.25 | -10.4 | 42.72 | -15.14 | 231.65 | 0.45 | 37.03 | -35.33 | 0.68 | 43.5 | 250.19 | 9.99 | 221.09 | 9.2 |
| 2015 (2) | 0.28 | 3.4 | 50.34 | 26.74 | 230.61 | -7.55 | 57.26 | -23.13 | 0.47 | 132.75 | 227.47 | -2.09 | 202.46 | -3.14 |
| 2014 (1) | 0.27 | -3.53 | 39.72 | -10.92 | 249.44 | 7.97 | 74.49 | 11.35 | 0.20 | 0 | 232.32 | -4.11 | 209.02 | -4.12 |
| 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) | 0.50 | 0.54 | 7.04 | 184.86 | 1.07 | 48.46 | 10.95 | 54650.0 | -64.38 | 42.09 | -93.91 | 365.49 | 205.97 | -19.32 | 12.69 | 178.51 | -18.48 | 16.39 |
| 23Q3 (19) | 0.50 | -4.6 | 9.74 | 182.9 | 17.35 | 36.12 | 0.02 | -99.66 | -99.96 | 691.16 | 0.0 | 14284.98 | 255.29 | 39.56 | 62.9 | 218.98 | 37.5 | 71.72 |
| 23Q2 (18) | 0.52 | 1.39 | 15.44 | 155.86 | 10.15 | 36.12 | 5.88 | -21.5 | -92.41 | 691.16 | -54.22 | 17295.14 | 182.92 | 11.97 | 16.57 | 159.26 | 14.07 | 24.97 |
| 23Q1 (17) | 0.51 | 10.07 | 9.91 | 141.5 | 13.64 | 24.53 | 7.49 | -75.63 | -90.92 | 1509.62 | 16594.18 | 25823.37 | 163.37 | -10.62 | 2.89 | 139.62 | -8.97 | 6.56 |
| 22Q4 (16) | 0.47 | 3.08 | 7.03 | 124.52 | -7.33 | 11.4 | 30.74 | -45.54 | -56.01 | 9.04 | 88.21 | 31.3 | 182.78 | 16.63 | -3.28 | 153.37 | 20.27 | -2.76 |
| 22Q3 (15) | 0.45 | 0.36 | 9.72 | 134.37 | 17.35 | 26.35 | 56.45 | -27.14 | -26.06 | 4.80 | 20.93 | -8.25 | 156.72 | -0.13 | -4.59 | 127.52 | 0.06 | -6.07 |
| 22Q2 (14) | 0.45 | -3.47 | 8.72 | 114.5 | 0.77 | 2.44 | 77.48 | -6.06 | 9.48 | 3.97 | -31.77 | -54.01 | 156.92 | -1.17 | -8.23 | 127.44 | -2.74 | -10.49 |
| 22Q1 (13) | 0.47 | 7.2 | 35.71 | 113.63 | 1.66 | 53.04 | 82.48 | 18.03 | 168.4 | 5.82 | -15.44 | -62.1 | 158.78 | -15.98 | -16.15 | 131.03 | -16.92 | -17.17 |
| 21Q4 (12) | 0.43 | 5.66 | 36.92 | 111.78 | 5.11 | 78.85 | 69.88 | -8.47 | 136.32 | 6.89 | 31.51 | -55.69 | 188.98 | 15.05 | -6.39 | 157.72 | 16.18 | -7.39 |
| 21Q3 (11) | 0.41 | -0.56 | 31.87 | 106.35 | -4.85 | 60.36 | 76.35 | 7.88 | 351.51 | 5.24 | -39.38 | -85.68 | 164.26 | -3.94 | -16.24 | 135.76 | -4.65 | -17.3 |
| 21Q2 (10) | 0.41 | 20.49 | 35.12 | 111.77 | 50.53 | 76.71 | 70.77 | 130.3 | 253.85 | 8.64 | -43.77 | 14.92 | 170.99 | -9.71 | -10.53 | 142.38 | -9.99 | -12.19 |
| 21Q1 (9) | 0.34 | 8.15 | 11.74 | 74.25 | 18.8 | 10.64 | 30.73 | 3.92 | 508.51 | 15.36 | -1.14 | -38.1 | 189.37 | -6.2 | 2.52 | 158.19 | -7.11 | 0.55 |
| 20Q4 (8) | 0.32 | 1.76 | 2.98 | 62.5 | -5.76 | -12.49 | 29.57 | 74.87 | 602.38 | 15.54 | -57.51 | -95.06 | 201.89 | 2.95 | 13.17 | 170.30 | 3.75 | 11.64 |
| 20Q3 (7) | 0.31 | 1.89 | -8.63 | 66.32 | 4.85 | -25.3 | 16.91 | -15.45 | 432.87 | 36.58 | 386.57 | 0 | 196.11 | 2.62 | 24.47 | 164.15 | 1.23 | 24.1 |
| 20Q2 (6) | 0.31 | -0.36 | -10.88 | 63.25 | -5.75 | -22.62 | 20.00 | 296.04 | 174.96 | 7.52 | -69.72 | 0 | 191.11 | 3.46 | 21.43 | 162.15 | 3.06 | 25.7 |
| 20Q1 (5) | 0.31 | -0.32 | -1.6 | 67.11 | -6.03 | -6.86 | 5.05 | 19.95 | 127.6 | 24.82 | -92.11 | 0 | 184.71 | 3.54 | 2.25 | 157.33 | 3.13 | 6.93 |
| 19Q4 (4) | 0.31 | -9.72 | 0.0 | 71.42 | -19.55 | 0.0 | 4.21 | 182.87 | 0.0 | 314.67 | 0 | 0.0 | 178.40 | 13.23 | 0.0 | 152.55 | 15.33 | 0.0 |
| 19Q3 (3) | 0.34 | -0.61 | 0.0 | 88.78 | 8.61 | 0.0 | -5.08 | 80.96 | 0.0 | 0.00 | 0 | 0.0 | 157.55 | 0.11 | 0.0 | 132.27 | 2.53 | 0.0 |
| 19Q2 (2) | 0.34 | 10.02 | 0.0 | 81.74 | 13.45 | 0.0 | -26.68 | -45.79 | 0.0 | 0.00 | 0 | 0.0 | 157.38 | -12.88 | 0.0 | 129.00 | -12.32 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 72.05 | 0.0 | 0.0 | -18.30 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 180.64 | 0.0 | 0.0 | 147.13 | 0.0 | 0.0 |
