- 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) | 0.25 | -7.97 | 1.54 | -31.86 | 4.22 | -12.81 | 236.92 | -50.89 | 2.21 | 69.44 | 500.84 | -25.11 | 463.98 | -24.36 |
| 2022 (9) | 0.27 | -5.76 | 2.26 | 0.0 | 4.84 | -18.79 | 482.40 | 21.89 | 1.30 | -11.86 | 668.77 | 9.4 | 613.38 | 10.88 |
| 2021 (8) | 0.29 | 18.79 | 2.26 | 7433.33 | 5.96 | 36.7 | 395.78 | 32.13 | 1.48 | 3888.24 | 611.30 | 51.06 | 553.18 | 55.12 |
| 2020 (7) | 0.25 | 24.06 | 0.03 | -50.0 | 4.36 | 10.38 | 299.53 | 31.26 | 0.04 | -42.59 | 404.67 | -26.23 | 356.62 | -24.22 |
| 2019 (6) | 0.20 | -8.21 | 0.06 | 0.0 | 3.95 | -6.62 | 228.20 | -59.15 | 0.06 | -20.43 | 548.53 | 7.56 | 470.57 | 11.63 |
| 2018 (5) | 0.22 | -4.18 | 0.06 | 0.0 | 4.23 | 4.7 | 558.60 | -10.57 | 0.08 | 131.08 | 509.96 | 9.59 | 421.56 | 12.12 |
| 2017 (4) | 0.22 | 5.44 | 0.06 | 0.0 | 4.04 | 17.1 | 624.65 | 19.7 | 0.04 | -74.27 | 465.35 | -11.56 | 375.99 | -2.3 |
| 2016 (3) | 0.21 | -10.64 | 0.06 | 0.0 | 3.45 | 3.92 | 521.85 | -51.2 | 0.14 | 22.73 | 526.20 | 11.4 | 384.83 | 17.65 |
| 2015 (2) | 0.24 | 4.19 | 0.06 | 0.0 | 3.32 | 8.5 | 1069.43 | 0.32 | 0.11 | 172.22 | 472.35 | 4.68 | 327.10 | 3.28 |
| 2014 (1) | 0.23 | 25.47 | 0.06 | 0 | 3.06 | 15.47 | 1066.04 | 0 | 0.04 | 0 | 451.23 | -4.47 | 316.71 | 0 |
| 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) | 0.25 | 34.25 | -7.97 | 1.54 | 69.23 | -31.86 | 150.61 | -60.71 | 88.5 | 8.82 | 76.47 | -70.16 | 500.84 | -24.37 | -25.11 | 463.98 | -23.51 | -24.36 |
| 23Q3 (19) | 0.19 | -19.84 | -30.49 | 0.91 | 0 | -59.91 | 383.30 | -13.11 | -40.62 | 5.00 | 0 | 17.92 | 662.21 | 120.29 | -4.95 | 606.58 | 119.93 | -4.08 |
| 23Q2 (18) | 0.23 | 75.43 | -30.91 | 0 | 0 | -100.0 | 441.13 | 105.83 | -24.49 | 0.00 | 0 | -100.0 | 300.61 | -51.09 | -25.85 | 275.80 | -50.38 | -25.78 |
| 23Q1 (17) | 0.13 | -51.26 | -51.75 | 0 | -100.0 | -100.0 | 214.32 | 168.24 | -68.0 | 0.00 | -100.0 | -100.0 | 614.65 | -8.09 | -5.4 | 555.85 | -9.38 | -6.19 |
| 22Q4 (16) | 0.27 | 1.4 | -5.76 | 2.26 | -0.44 | 0.0 | 79.90 | -87.62 | -85.48 | 29.57 | 597.44 | 501.9 | 668.77 | -4.01 | 9.4 | 613.38 | -3.01 | 10.88 |
| 22Q3 (15) | 0.27 | -20.32 | -10.48 | 2.27 | 0.44 | 0.44 | 645.53 | 10.5 | 66.0 | 4.24 | 0.11 | -34.34 | 696.71 | 71.86 | 18.29 | 632.40 | 70.17 | 18.64 |
| 22Q2 (14) | 0.34 | 22.52 | -23.15 | 2.26 | 0.44 | 0.0 | 584.17 | -12.77 | 77.35 | 4.24 | -2.7 | -30.66 | 405.40 | -37.61 | 27.43 | 371.62 | -37.28 | 34.92 |
| 22Q1 (13) | 0.28 | -4.8 | -31.31 | 2.25 | -0.44 | -0.44 | 669.69 | 21.72 | 96.85 | 4.35 | -11.4 | -30.66 | 649.77 | 6.29 | 52.86 | 592.50 | 7.11 | 57.42 |
| 21Q4 (12) | 0.29 | -3.67 | 18.79 | 2.26 | 0.0 | 7433.33 | 550.20 | 41.48 | 88.16 | 4.91 | -23.91 | 4321.74 | 611.30 | 3.79 | 51.06 | 553.18 | 3.78 | 55.12 |
| 21Q3 (11) | 0.30 | -31.6 | 34.07 | 2.26 | 0.0 | 7433.33 | 388.88 | 18.06 | 24.51 | 6.46 | 5.71 | 3989.52 | 588.97 | 85.14 | 8.03 | 533.05 | 93.53 | 10.85 |
| 21Q2 (10) | 0.44 | 9.5 | 74.04 | 2.26 | 0.0 | 5550.0 | 329.39 | -3.18 | 44.06 | 6.11 | -2.7 | 2801.35 | 318.13 | -25.16 | -26.97 | 275.44 | -26.82 | -27.22 |
| 21Q1 (9) | 0.40 | 64.63 | 108.03 | 2.26 | 7433.33 | 5550.0 | 340.20 | 16.34 | -21.39 | 6.28 | 5550.0 | 2411.11 | 425.07 | 5.04 | -31.43 | 376.39 | 5.54 | -29.98 |
| 20Q4 (8) | 0.25 | 8.73 | 24.06 | 0.03 | 0.0 | -50.0 | 292.41 | -6.38 | 5.53 | 0.11 | -29.63 | -58.33 | 404.67 | -25.77 | -26.23 | 356.62 | -25.84 | -24.22 |
| 20Q3 (7) | 0.23 | -11.21 | 9.88 | 0.03 | -25.0 | -50.0 | 312.33 | 36.6 | 54.63 | 0.16 | -25.0 | -63.16 | 545.18 | 25.15 | 2.85 | 480.89 | 27.06 | 6.29 |
| 20Q2 (6) | 0.25 | 30.9 | 2.83 | 0.04 | 0.0 | -33.33 | 228.65 | -47.17 | 10.94 | 0.21 | -15.79 | -40.35 | 435.62 | -29.73 | -1.02 | 378.46 | -29.6 | 5.14 |
| 20Q1 (5) | 0.19 | -1.82 | -14.6 | 0.04 | -33.33 | -33.33 | 432.78 | 56.18 | 80.66 | 0.25 | -6.25 | -33.33 | 619.88 | 13.01 | 27.12 | 537.58 | 14.24 | 30.94 |
| 19Q4 (4) | 0.20 | -3.7 | 0.0 | 0.06 | 0.0 | 0.0 | 277.10 | 37.19 | 0.0 | 0.27 | -37.78 | 0.0 | 548.53 | 3.48 | 0.0 | 470.57 | 4.01 | 0.0 |
| 19Q3 (3) | 0.21 | -16.91 | 0.0 | 0.06 | 0.0 | 0.0 | 201.99 | -1.99 | 0.0 | 0.43 | 21.43 | 0.0 | 530.06 | 20.44 | 0.0 | 452.42 | 25.69 | 0.0 |
| 19Q2 (2) | 0.25 | 8.71 | 0.0 | 0.06 | 0.0 | 0.0 | 206.10 | -13.96 | 0.0 | 0.35 | -5.88 | 0.0 | 440.10 | -9.75 | 0.0 | 359.95 | -12.32 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 239.55 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 487.64 | 0.0 | 0.0 | 410.55 | 0.0 | 0.0 |
