- 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) | 0.27 | 3.97 | 6.97 | 1.75 | 22.68 | -6.28 | -9.81 | 0 | 0.73 | 0.0 | 311.78 | -12.7 | 227.48 | -13.3 |
| 2022 (9) | 0.26 | -8.23 | 6.85 | -14.8 | 24.2 | -23.49 | -11.75 | 0 | 0.73 | 0.0 | 357.14 | 5.05 | 262.39 | 0.14 |
| 2021 (8) | 0.29 | -20.99 | 8.04 | -43.26 | 31.63 | 30.22 | 40.99 | 155.23 | 0.73 | -69.74 | 339.97 | 31.54 | 262.02 | 30.07 |
| 2020 (7) | 0.36 | -9.53 | 14.17 | -21.32 | 24.29 | -3.61 | 16.06 | 62.55 | 2.41 | -43.93 | 258.46 | 15.01 | 201.45 | 12.71 |
| 2019 (6) | 0.40 | 21.95 | 18.01 | 27.1 | 25.2 | -16.78 | 9.88 | -45.89 | 4.30 | 191.73 | 224.72 | -16.84 | 178.73 | 2.11 |
| 2018 (5) | 0.33 | -23.31 | 14.17 | -31.01 | 30.28 | -3.1 | 18.26 | 110.13 | 1.47 | -40.5 | 270.22 | 44.24 | 175.04 | 19.45 |
| 2017 (4) | 0.43 | 46.45 | 20.54 | 154.52 | 31.25 | 0.03 | 8.69 | -52.49 | 2.48 | 65792.39 | 187.34 | -21.04 | 146.54 | -19.23 |
| 2016 (3) | 0.29 | 5.04 | 8.07 | 17.3 | 31.24 | -12.25 | 18.29 | 7.27 | 0.00 | -86.22 | 237.25 | -6.47 | 181.43 | 6.04 |
| 2015 (2) | 0.28 | -35.62 | 6.88 | -54.71 | 35.6 | -25.86 | 17.05 | 38.51 | 0.03 | -97.99 | 253.66 | 42.42 | 171.10 | 45.39 |
| 2014 (1) | 0.43 | -17.91 | 15.19 | -13.3 | 48.02 | 15.96 | 12.31 | 0 | 1.36 | 0 | 178.11 | 15.78 | 117.68 | 5.9 |
| 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) | 0.27 | 2.19 | 3.97 | 6.97 | 1.9 | 1.75 | -6.17 | -53.87 | 73.35 | 14.21 | 0.0 | 0.0 | 311.78 | -3.36 | -12.7 | 227.48 | -3.59 | -13.3 |
| 23Q3 (19) | 0.27 | 5.33 | -2.11 | 6.84 | -1.44 | -5.79 | -4.01 | 75.46 | 79.32 | 14.21 | 0.0 | 0.0 | 322.63 | -9.43 | -9.51 | 235.94 | -11.65 | -9.42 |
| 23Q2 (18) | 0.26 | 0.35 | -20.27 | 6.94 | -0.43 | -6.72 | -16.34 | -24.35 | 28.3 | 14.21 | 0.0 | 0.0 | 356.21 | -5.56 | 22.17 | 267.06 | -3.3 | 21.65 |
| 23Q1 (17) | 0.25 | -3.75 | -19.17 | 6.97 | 1.75 | -3.99 | -13.14 | 43.24 | -181.72 | 14.21 | 0.0 | 0.0 | 377.17 | 5.61 | 28.61 | 276.17 | 5.25 | 23.81 |
| 22Q4 (16) | 0.26 | -3.79 | -8.23 | 6.85 | -5.65 | -14.8 | -23.15 | -19.39 | -116.6 | 14.21 | 0.0 | 1293.73 | 357.14 | 0.17 | 5.05 | 262.39 | 0.73 | 0.14 |
| 22Q3 (15) | 0.27 | -14.21 | -27.03 | 7.26 | -2.42 | -49.83 | -19.39 | 14.92 | -178.73 | 14.21 | 0.0 | 147.16 | 356.54 | 22.28 | 45.04 | 260.48 | 18.65 | 45.67 |
| 22Q2 (14) | 0.32 | 1.75 | -16.96 | 7.44 | 2.48 | -41.19 | -22.79 | -241.73 | -312.79 | 14.21 | 0.0 | -57.21 | 291.57 | -0.58 | 21.85 | 219.53 | -1.58 | 26.56 |
| 22Q1 (13) | 0.31 | 9.27 | -19.99 | 7.26 | -9.7 | -47.24 | 16.08 | -88.47 | -2.13 | 14.21 | 1293.73 | 53.52 | 293.27 | -13.74 | 33.21 | 223.06 | -14.87 | 30.69 |
| 21Q4 (12) | 0.29 | -23.49 | -20.99 | 8.04 | -44.44 | -43.26 | 139.46 | 466.22 | 1199.72 | 1.02 | -82.27 | -94.16 | 339.97 | 38.29 | 31.54 | 262.02 | 46.53 | 30.07 |
| 21Q3 (11) | 0.38 | -2.39 | 8.19 | 14.47 | 14.39 | 10.04 | 24.63 | 129.97 | 1019.03 | 5.75 | -82.69 | 296.89 | 245.83 | 2.73 | -8.84 | 178.82 | 3.09 | -13.5 |
| 21Q2 (10) | 0.39 | -1.96 | 4.84 | 12.65 | -8.07 | -12.4 | 10.71 | -34.81 | -88.55 | 33.20 | 258.79 | 2192.48 | 239.29 | 8.69 | -11.68 | 173.46 | 1.63 | -19.17 |
| 21Q1 (9) | 0.39 | 7.9 | -2.77 | 13.76 | -2.89 | -8.33 | 16.43 | 53.12 | 147.21 | 9.25 | -46.98 | 67.37 | 220.15 | -14.82 | -2.87 | 170.68 | -15.27 | 2.2 |
| 20Q4 (8) | 0.36 | 4.77 | -9.53 | 14.17 | 7.76 | -21.32 | 10.73 | 500.37 | -42.44 | 17.45 | 1105.1 | 215.68 | 258.46 | -4.16 | 15.01 | 201.45 | -2.55 | 12.71 |
| 20Q3 (7) | 0.35 | -5.41 | -12.02 | 13.15 | -8.93 | -20.45 | -2.68 | -102.87 | -62.42 | 1.45 | 0.0 | -95.08 | 269.67 | -0.47 | 33.28 | 206.72 | -3.68 | 39.6 |
| 20Q2 (6) | 0.37 | -9.08 | -7.24 | 14.44 | -3.8 | 13.7 | 93.51 | 368.71 | 892.68 | 1.45 | -73.8 | -95.08 | 270.94 | 19.54 | 35.97 | 214.61 | 28.5 | 51.86 |
| 20Q1 (5) | 0.40 | 0.4 | 18.28 | 15.01 | -16.66 | 5.63 | -34.80 | -286.7 | -361.26 | 5.53 | 0.0 | -74.42 | 226.65 | 0.86 | -14.87 | 167.01 | -6.56 | -5.59 |
| 19Q4 (4) | 0.40 | 1.9 | 0.0 | 18.01 | 8.95 | 0.0 | 18.64 | 1229.7 | 0.0 | 5.53 | -81.21 | 0.0 | 224.72 | 11.06 | 0.0 | 178.73 | 20.7 | 0.0 |
| 19Q3 (3) | 0.40 | -0.28 | 0.0 | 16.53 | 30.16 | 0.0 | -1.65 | -117.52 | 0.0 | 29.42 | 0.0 | 0.0 | 202.34 | 1.55 | 0.0 | 148.08 | 4.78 | 0.0 |
| 19Q2 (2) | 0.40 | 15.94 | 0.0 | 12.7 | -10.63 | 0.0 | 9.42 | -29.28 | 0.0 | 29.42 | 36.15 | 0.0 | 199.26 | -25.16 | 0.0 | 141.32 | -20.11 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 14.21 | 0.0 | 0.0 | 13.32 | 0.0 | 0.0 | 21.61 | 0.0 | 0.0 | 266.25 | 0.0 | 0.0 | 176.90 | 0.0 | 0.0 |
