- 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) | 0.46 | -19.49 | 17.1 | -34.03 | 70.09 | 5.81 | 22.28 | 219.66 | 0.01 | -77.94 | 178.60 | 43.24 | 69.06 | 62.99 |
| 2022 (9) | 0.57 | 2.09 | 25.92 | -3.5 | 66.24 | 0.99 | 6.97 | -64.02 | 0.06 | 149.27 | 124.69 | -9.85 | 42.37 | 9.43 |
| 2021 (8) | 0.55 | 3.39 | 26.86 | 30.07 | 65.59 | 29.27 | 19.37 | 90.65 | 0.03 | -86.06 | 138.31 | -3.84 | 38.72 | -8.18 |
| 2020 (7) | 0.54 | 6.54 | 20.65 | 28.18 | 50.74 | 13.18 | 10.16 | -30.17 | 0.18 | 2.64 | 143.83 | -0.64 | 42.17 | -1.88 |
| 2019 (6) | 0.50 | 6.25 | 16.11 | -6.88 | 44.83 | -5.34 | 14.55 | 21.76 | 0.18 | 496.95 | 144.76 | 4.35 | 42.98 | -3.61 |
| 2018 (5) | 0.47 | 7.08 | 17.3 | 5.04 | 47.36 | -2.69 | 11.95 | -27.31 | 0.03 | 13.29 | 138.73 | -1.14 | 44.59 | -9.33 |
| 2017 (4) | 0.44 | -4.1 | 16.47 | -6.1 | 48.67 | 8.52 | 16.44 | -6.59 | 0.03 | 0 | 140.33 | 10.71 | 49.18 | -2.05 |
| 2016 (3) | 0.46 | -2.84 | 17.54 | 3.24 | 44.85 | 1.1 | 17.60 | 0 | 0.00 | 0 | 126.76 | -1.43 | 50.21 | -4.03 |
| 2015 (2) | 0.47 | 17.07 | 16.99 | 17.33 | 44.36 | -21.89 | -12.68 | 0 | 0.04 | 0.0 | 128.60 | -8.36 | 52.32 | -4.04 |
| 2014 (1) | 0.41 | 3.81 | 14.48 | 0.28 | 56.79 | 6.53 | 10.58 | 64.03 | 0.04 | 0 | 140.33 | 0.26 | 54.52 | -31.14 |
| 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) | 0.46 | -8.39 | -19.49 | 17.1 | -5.11 | -34.03 | 55.71 | 131.26 | 808.81 | 0.04 | -24.24 | -85.88 | 178.60 | 25.33 | 43.24 | 69.06 | 35.52 | 62.99 |
| 23Q3 (19) | 0.50 | -9.45 | -14.47 | 18.02 | -24.22 | -32.53 | 24.09 | 116.83 | 5775.61 | 0.05 | -55.16 | -86.27 | 142.50 | 13.2 | 18.46 | 50.96 | 7.13 | 25.89 |
| 23Q2 (18) | 0.55 | -5.26 | -5.41 | 23.78 | -7.83 | 16.17 | 11.11 | -13.68 | 44.1 | 0.10 | 2.67 | -69.38 | 125.88 | 3.37 | -2.07 | 47.57 | 17.23 | 23.27 |
| 23Q1 (17) | 0.58 | 2.44 | 10.06 | 25.8 | -0.46 | 0.12 | 12.87 | 109.95 | -11.49 | 0.10 | -59.52 | -4.14 | 121.78 | -2.33 | -16.77 | 40.58 | -4.22 | -8.69 |
| 22Q4 (16) | 0.57 | -2.67 | 2.09 | 25.92 | -2.96 | -3.5 | 6.13 | 1395.12 | -24.6 | 0.25 | -26.32 | 11.25 | 124.69 | 3.66 | -9.85 | 42.37 | 4.67 | 9.43 |
| 22Q3 (15) | 0.58 | 0.14 | 6.93 | 26.71 | 30.48 | 12.04 | 0.41 | -94.68 | -97.89 | 0.34 | 0.0 | 211.82 | 120.29 | -6.42 | -17.1 | 40.48 | 4.9 | -8.37 |
| 22Q2 (14) | 0.58 | 10.23 | 7.4 | 20.47 | -20.57 | 2.09 | 7.71 | -46.97 | -60.86 | 0.34 | 221.43 | 168.34 | 128.54 | -12.15 | -12.95 | 38.59 | -13.16 | -19.87 |
| 22Q1 (13) | 0.53 | -4.98 | 4.59 | 25.77 | -4.06 | 41.05 | 14.54 | 78.84 | -54.42 | 0.11 | -53.03 | 57.37 | 146.31 | 5.78 | -6.4 | 44.44 | 14.77 | -0.09 |
| 21Q4 (12) | 0.55 | 1.95 | 3.39 | 26.86 | 12.67 | 30.07 | 8.13 | -58.16 | -13.23 | 0.22 | 106.53 | -69.41 | 138.31 | -4.69 | -3.84 | 38.72 | -12.36 | -8.18 |
| 21Q3 (11) | 0.54 | 0.57 | -3.77 | 23.84 | 18.9 | 2.14 | 19.43 | -1.37 | 24.95 | 0.11 | -13.94 | -74.96 | 145.11 | -1.73 | 10.4 | 44.18 | -8.26 | 15.84 |
| 21Q2 (10) | 0.54 | 7.35 | -3.71 | 20.05 | 9.74 | 20.42 | 19.70 | -38.24 | 48.01 | 0.13 | 88.51 | -77.62 | 147.67 | -5.53 | 14.34 | 48.16 | 8.27 | 32.64 |
| 21Q1 (9) | 0.50 | -6.06 | -4.55 | 18.27 | -11.53 | -3.64 | 31.90 | 240.45 | 1441.06 | 0.07 | -90.87 | -93.55 | 156.32 | 8.68 | 12.27 | 44.48 | 5.48 | -6.55 |
| 20Q4 (8) | 0.54 | -5.12 | 6.54 | 20.65 | -11.53 | 28.18 | 9.37 | -39.74 | 3.88 | 0.73 | 69.08 | -29.36 | 143.83 | 9.43 | -0.64 | 42.17 | 10.57 | -1.88 |
| 20Q3 (7) | 0.56 | 0.64 | 8.13 | 23.34 | 40.18 | 14.52 | 15.55 | 16.83 | 45.74 | 0.43 | -23.08 | 0.18 | 131.44 | 1.77 | -2.85 | 38.14 | 5.04 | -24.33 |
| 20Q2 (6) | 0.56 | 6.41 | 8.59 | 16.65 | -12.18 | 9.25 | 13.31 | 543.0 | 39.23 | 0.56 | -45.68 | 0 | 129.15 | -7.24 | -1.1 | 36.31 | -23.72 | -16.45 |
| 20Q1 (5) | 0.53 | 4.85 | 16.21 | 18.96 | 17.69 | 9.79 | 2.07 | -77.05 | -93.51 | 1.04 | 0.0 | 2580.89 | 139.23 | -3.82 | -6.07 | 47.60 | 10.75 | -21.39 |
| 19Q4 (4) | 0.50 | -3.69 | 0.0 | 16.11 | -20.95 | 0.0 | 9.02 | -15.46 | 0.0 | 1.04 | 139.78 | 0.0 | 144.76 | 6.99 | 0.0 | 42.98 | -14.72 | 0.0 |
| 19Q3 (3) | 0.52 | 1.06 | 0.0 | 20.38 | 33.73 | 0.0 | 10.67 | 11.61 | 0.0 | 0.43 | 0 | 0.0 | 135.30 | 3.61 | 0.0 | 50.40 | 15.97 | 0.0 |
| 19Q2 (2) | 0.52 | 13.88 | 0.0 | 15.24 | -11.75 | 0.0 | 9.56 | -70.03 | 0.0 | 0.00 | -100.0 | 0.0 | 130.59 | -11.89 | 0.0 | 43.46 | -28.22 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 17.27 | 0.0 | 0.0 | 31.90 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 148.22 | 0.0 | 0.0 | 60.55 | 0.0 | 0.0 |
