- 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) | 0.73 | 0.45 | 329.45 | -42.39 | 5945.19 | 4.08 | 2.34 | -53.66 | 3.15 | 35.22 | 134.21 | -8.79 | 79.31 | 7.36 |
| 2022 (9) | 0.73 | 5.24 | 571.87 | 31.8 | 5711.97 | 27.53 | 5.05 | -66.86 | 2.33 | 138.28 | 147.14 | 9.11 | 73.87 | -0.01 |
| 2021 (8) | 0.69 | 6.37 | 433.89 | 74.52 | 4478.96 | 26.83 | 15.24 | 160.96 | 0.98 | 363.89 | 134.86 | 0.29 | 73.88 | -7.44 |
| 2020 (7) | 0.65 | -15.67 | 248.62 | -6.55 | 3531.52 | 5.36 | 5.84 | 117.1 | 0.21 | 0 | 134.47 | 5.83 | 79.82 | 21.03 |
| 2019 (6) | 0.77 | 0.1 | 266.06 | -11.33 | 3351.87 | 22.59 | 2.69 | -14.06 | 0.00 | 0 | 127.06 | 1.9 | 65.95 | 13.08 |
| 2018 (5) | 0.77 | 4.75 | 300.06 | 11.75 | 2734.16 | 44.34 | 3.13 | -25.83 | 0.04 | -88.64 | 124.69 | -7.04 | 58.32 | -16.03 |
| 2017 (4) | 0.73 | 1.12 | 268.52 | 20.34 | 1894.19 | 31.41 | 4.22 | -19.77 | 0.39 | 0 | 134.13 | 0.4 | 69.45 | -14.62 |
| 2016 (3) | 0.72 | 13.0 | 223.13 | 29.98 | 1441.47 | 26.89 | 5.26 | -28.34 | 0.00 | 0 | 133.59 | -13.2 | 81.34 | -13.58 |
| 2015 (2) | 0.64 | -4.58 | 171.67 | 19.58 | 1135.98 | 5.41 | 7.34 | 3.53 | 0.96 | -2.29 | 153.90 | 3.21 | 94.12 | 5.63 |
| 2014 (1) | 0.67 | 4.12 | 143.56 | 42.83 | 1077.67 | 22.8 | 7.09 | -0.42 | 0.98 | 0 | 149.11 | -5.48 | 89.10 | -5.33 |
| 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) | 0.73 | -0.01 | 0.45 | 329.45 | 8.33 | -42.39 | 2.64 | -4.69 | 9.09 | 12.11 | 209.3 | -21.83 | 134.21 | 2.79 | -8.79 | 79.31 | 13.97 | 7.36 |
| 23Q3 (19) | 0.73 | 3.86 | -2.61 | 304.13 | -22.61 | -54.25 | 2.77 | 20.96 | -37.75 | 3.92 | -64.86 | -56.07 | 130.57 | -7.7 | -7.68 | 69.59 | 11.02 | -4.23 |
| 23Q2 (18) | 0.70 | 2.84 | -2.61 | 392.96 | -26.13 | -26.54 | 2.29 | 24.46 | -75.24 | 11.14 | -50.01 | 62.46 | 141.47 | -7.26 | -1.44 | 62.68 | -9.07 | -15.81 |
| 23Q1 (17) | 0.68 | -5.94 | 0.19 | 531.96 | -6.98 | 24.41 | 1.84 | -23.97 | -85.64 | 22.29 | 43.87 | 409.17 | 152.55 | 3.68 | 9.64 | 68.93 | -6.69 | -7.63 |
| 22Q4 (16) | 0.73 | -3.06 | 5.24 | 571.87 | -13.97 | 31.8 | 2.42 | -45.62 | -81.93 | 15.49 | 73.83 | 321.41 | 147.14 | 4.04 | 9.11 | 73.87 | 1.67 | -0.01 |
| 22Q3 (15) | 0.75 | 3.86 | 5.83 | 664.74 | 24.27 | 58.08 | 4.45 | -51.89 | -73.72 | 8.91 | 29.93 | 310.62 | 141.43 | -1.46 | 9.03 | 72.66 | -2.4 | 2.09 |
| 22Q2 (14) | 0.72 | 5.8 | 8.02 | 534.92 | 25.11 | 46.59 | 9.25 | -27.79 | -46.41 | 6.86 | 56.69 | 6762.9 | 143.53 | 3.16 | 8.65 | 74.45 | -0.23 | 1.74 |
| 22Q1 (13) | 0.68 | -1.2 | 4.59 | 427.57 | -1.46 | 33.32 | 12.81 | -4.33 | -6.56 | 4.38 | 19.08 | 1552.63 | 139.14 | 3.17 | 3.8 | 74.62 | 1.0 | -1.61 |
| 21Q4 (12) | 0.69 | -2.52 | 6.37 | 433.89 | 3.18 | 74.52 | 13.39 | -20.91 | 21.4 | 3.68 | 69.38 | 468.47 | 134.86 | 3.96 | 0.29 | 73.88 | 3.81 | -7.44 |
| 21Q3 (11) | 0.71 | 6.01 | 5.43 | 420.51 | 15.24 | 46.55 | 16.93 | -1.91 | 87.69 | 2.17 | 2071.58 | 212.55 | 129.72 | -1.8 | 0.43 | 71.17 | -2.75 | -3.21 |
| 21Q2 (10) | 0.67 | 2.44 | -2.7 | 364.91 | 13.79 | 21.39 | 17.26 | 25.89 | 248.69 | 0.10 | -62.27 | 0 | 132.10 | -1.45 | 5.15 | 73.18 | -3.51 | 13.23 |
| 21Q1 (9) | 0.65 | 0.48 | -18.06 | 320.7 | 28.99 | -31.87 | 13.71 | 24.3 | 364.75 | 0.26 | -59.04 | 0 | 134.05 | -0.31 | 8.85 | 75.84 | -4.99 | 6.46 |
| 20Q4 (8) | 0.65 | -3.38 | -15.67 | 248.62 | -13.35 | -6.55 | 11.03 | 22.28 | 262.83 | 0.65 | -6.87 | 0 | 134.47 | 4.1 | 5.83 | 79.82 | 8.55 | 21.03 |
| 20Q3 (7) | 0.67 | -2.16 | -13.04 | 286.93 | -4.55 | -7.93 | 9.02 | 82.22 | 189.1 | 0.69 | 0 | 0 | 129.17 | 2.82 | 2.0 | 73.53 | 13.77 | 4.36 |
| 20Q2 (6) | 0.69 | -13.73 | -9.7 | 300.6 | -36.14 | -9.34 | 4.95 | 67.8 | 78.7 | 0.00 | 0 | 0 | 125.63 | 2.01 | -2.24 | 64.63 | -9.28 | 1.4 |
| 20Q1 (5) | 0.79 | 3.41 | 6.54 | 470.69 | 76.91 | 46.7 | 2.95 | -2.96 | 52.85 | 0.00 | 0 | 0 | 123.15 | -3.08 | -4.18 | 71.24 | 8.02 | 23.36 |
| 19Q4 (4) | 0.77 | -0.38 | 0.0 | 266.06 | -14.62 | 0.0 | 3.04 | -2.56 | 0.0 | 0.00 | 0 | 0.0 | 127.06 | 0.33 | 0.0 | 65.95 | -6.4 | 0.0 |
| 19Q3 (3) | 0.77 | 1.61 | 0.0 | 311.63 | -6.01 | 0.0 | 3.12 | 12.64 | 0.0 | 0.00 | 0 | 0.0 | 126.64 | -1.46 | 0.0 | 70.46 | 10.54 | 0.0 |
| 19Q2 (2) | 0.76 | 1.78 | 0.0 | 331.56 | 3.33 | 0.0 | 2.77 | 43.52 | 0.0 | 0.00 | 0 | 0.0 | 128.51 | -0.01 | 0.0 | 63.74 | 10.37 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | 320.86 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 128.52 | 0.0 | 0.0 | 57.75 | 0.0 | 0.0 |
