- 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) | 0.44 | -1.17 | 235.94 | -4.66 | 456.19 | 4.01 | 1.45 | -32.56 | 291.14 | 26457.36 | 135.59 | 6.36 | 86.29 | 11.95 |
| 2022 (9) | 0.44 | 6.11 | 247.48 | 1.21 | 438.59 | -18.16 | 2.15 | -92.49 | 1.10 | 0.0 | 127.48 | -24.68 | 77.08 | -36.82 |
| 2021 (8) | 0.42 | -12.61 | 244.53 | -12.63 | 535.92 | 28.08 | 28.61 | 407.27 | 1.10 | -75.11 | 169.26 | 43.28 | 122.00 | 47.5 |
| 2020 (7) | 0.48 | -4.73 | 279.88 | -8.81 | 418.41 | 0.16 | 5.64 | 0 | 4.40 | -59.34 | 118.13 | 12.95 | 82.71 | 23.21 |
| 2019 (6) | 0.50 | 14.7 | 306.91 | 11.64 | 417.76 | -9.36 | -0.63 | 0 | 10.83 | 0.0 | 104.59 | -7.27 | 67.13 | 4.69 |
| 2018 (5) | 0.44 | 7.18 | 274.92 | 12.21 | 460.91 | 2.72 | 3.17 | -23.8 | 10.83 | 118.6 | 112.79 | -3.11 | 64.12 | -11.92 |
| 2017 (4) | 0.41 | -8.7 | 245.01 | -11.98 | 448.7 | 4.11 | 4.16 | 0 | 4.96 | -95.05 | 116.41 | 22.96 | 72.80 | 29.47 |
| 2016 (3) | 0.45 | -11.64 | 278.35 | -24.38 | 430.98 | 4.39 | -1.12 | 0 | 100.08 | 0.0 | 94.67 | 23.03 | 56.23 | 48.6 |
| 2015 (2) | 0.51 | 0.63 | 368.1 | -3.31 | 412.86 | -0.68 | -4.99 | 0 | 100.08 | 0.0 | 76.95 | -15.18 | 37.84 | -23.09 |
| 2014 (1) | 0.50 | 1.45 | 380.71 | -3.16 | 415.7 | 12.09 | 0.78 | 110.81 | 100.08 | 0 | 90.72 | 9.21 | 49.20 | 28.33 |
| 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) | 0.44 | -0.66 | -1.17 | 235.94 | -1.79 | -4.66 | 5.03 | 27.66 | 196.36 | 17.33 | -2.07 | -22.69 | 135.59 | 17.62 | 6.36 | 86.29 | 19.23 | 11.95 |
| 23Q3 (19) | 0.44 | -2.04 | -7.41 | 240.25 | -0.03 | -18.25 | 3.94 | 169.86 | 202.34 | 17.70 | -21.06 | -21.06 | 115.28 | -0.58 | -22.18 | 72.37 | 4.43 | -13.87 |
| 23Q2 (18) | 0.45 | 1.48 | -2.42 | 240.32 | -3.21 | -1.55 | 1.46 | 131.06 | -83.04 | 22.42 | 0.0 | 0.0 | 115.95 | -2.73 | -22.91 | 69.30 | -0.09 | -28.69 |
| 23Q1 (17) | 0.45 | 0.07 | 10.26 | 248.28 | 0.32 | 2.97 | -4.70 | 9.96 | -130.38 | 22.42 | 0.0 | 73.71 | 119.20 | -6.5 | -38.23 | 69.36 | -10.02 | -46.23 |
| 22Q4 (16) | 0.44 | -6.93 | 6.11 | 247.48 | -15.79 | 1.21 | -5.22 | -35.58 | -114.15 | 22.42 | 0.0 | 456.23 | 127.48 | -13.95 | -24.68 | 77.08 | -8.26 | -36.82 |
| 22Q3 (15) | 0.48 | 3.24 | 3.6 | 293.9 | 20.4 | 7.98 | -3.85 | -144.72 | -109.88 | 22.42 | 0.0 | 743.03 | 148.14 | -1.5 | 8.77 | 84.02 | -13.54 | -12.68 |
| 22Q2 (14) | 0.46 | 14.67 | 0.98 | 244.1 | 1.23 | -7.59 | 8.61 | -44.34 | -65.5 | 22.42 | 73.71 | 594.65 | 150.40 | -22.06 | 16.87 | 97.18 | -24.66 | 5.22 |
| 22Q1 (13) | 0.40 | -3.7 | -14.89 | 241.13 | -1.39 | -12.52 | 15.47 | -58.06 | -8.52 | 12.90 | 220.21 | 122.34 | 192.96 | 14.0 | 59.77 | 128.99 | 5.73 | 52.45 |
| 21Q4 (12) | 0.42 | -9.13 | -12.61 | 244.53 | -10.16 | -12.63 | 36.89 | -5.29 | 103.36 | 4.03 | 51.56 | -17.38 | 169.26 | 24.28 | 43.28 | 122.00 | 26.79 | 47.5 |
| 21Q3 (11) | 0.46 | 0.63 | -7.69 | 272.17 | 3.04 | -6.99 | 38.95 | 56.05 | 245.91 | 2.66 | -17.6 | -68.48 | 136.19 | 5.83 | 18.86 | 96.22 | 4.18 | 31.56 |
| 21Q2 (10) | 0.46 | -3.35 | -9.62 | 264.15 | -4.17 | -7.44 | 24.96 | 47.6 | 17928.57 | 3.23 | -44.4 | -98.98 | 128.69 | 6.56 | 26.88 | 92.36 | 9.16 | 60.57 |
| 21Q1 (9) | 0.47 | -1.13 | -4.89 | 275.64 | -1.51 | -6.84 | 16.91 | -6.78 | 598.82 | 5.80 | 18.98 | -98.17 | 120.77 | 2.23 | 21.85 | 84.61 | 2.3 | 51.58 |
| 20Q4 (8) | 0.48 | -4.0 | -4.73 | 279.88 | -4.35 | -8.81 | 18.14 | 61.1 | 767.94 | 4.88 | -42.17 | -98.46 | 118.13 | 3.1 | 12.95 | 82.71 | 13.08 | 23.21 |
| 20Q3 (7) | 0.50 | -1.48 | -0.1 | 292.62 | 2.53 | -4.07 | 11.26 | 8142.86 | 1272.92 | 8.44 | -97.34 | 0 | 114.58 | 12.96 | 7.92 | 73.14 | 27.16 | 13.03 |
| 20Q2 (6) | 0.51 | 1.7 | 5.32 | 285.39 | -3.55 | -2.39 | -0.14 | 95.87 | 95.39 | 317.17 | 0.0 | 0 | 101.43 | 2.34 | -9.4 | 57.52 | 3.05 | -9.52 |
| 20Q1 (5) | 0.50 | -0.95 | 9.73 | 295.88 | -3.59 | 4.93 | -3.39 | -262.2 | -516.36 | 317.17 | 0.0 | 0 | 99.11 | -5.24 | -15.88 | 55.82 | -16.85 | -13.26 |
| 19Q4 (4) | 0.50 | 0.66 | 0.0 | 306.91 | 0.61 | 0.0 | 2.09 | 317.71 | 0.0 | 317.17 | 0 | 0.0 | 104.59 | -1.49 | 0.0 | 67.13 | 3.74 | 0.0 |
| 19Q3 (3) | 0.50 | 3.86 | 0.0 | 305.04 | 4.33 | 0.0 | -0.96 | 68.42 | 0.0 | 0.00 | 0 | 0.0 | 106.17 | -5.16 | 0.0 | 64.71 | 1.79 | 0.0 |
| 19Q2 (2) | 0.48 | 5.96 | 0.0 | 292.37 | 3.68 | 0.0 | -3.04 | -452.73 | 0.0 | 0.00 | 0 | 0.0 | 111.95 | -4.98 | 0.0 | 63.57 | -1.21 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 281.98 | 0.0 | 0.0 | -0.55 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.82 | 0.0 | 0.0 | 64.35 | 0.0 | 0.0 |
