- 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) | 0.35 | -27.29 | 2.44 | -36.62 | 18.29 | 51.03 | 12.10 | 57.35 | 0.51 | -76.42 | 210.87 | 33.36 | 98.26 | 14.42 |
| 2022 (9) | 0.48 | 20.34 | 3.85 | -7.0 | 12.11 | 15.44 | 7.69 | -34.5 | 2.15 | -25.58 | 158.12 | -2.43 | 85.88 | -20.6 |
| 2021 (8) | 0.40 | 0.84 | 4.14 | -5.26 | 10.49 | 23.41 | 11.74 | 74.18 | 2.89 | -6.71 | 162.05 | 3.03 | 108.16 | -10.05 |
| 2020 (7) | 0.39 | 22.9 | 4.37 | 15.0 | 8.5 | 36.44 | 6.74 | 0 | 3.10 | 368.78 | 157.28 | -50.74 | 120.24 | -55.47 |
| 2019 (6) | 0.32 | -1.23 | 3.8 | -6.4 | 6.23 | -21.34 | -4.60 | 0 | 0.66 | 0.0 | 319.31 | 9.81 | 270.03 | 18.79 |
| 2018 (5) | 0.32 | -16.41 | 4.06 | -6.67 | 7.92 | -2.58 | 0.46 | 0 | 0.66 | -53.96 | 290.78 | 54.06 | 227.31 | 45.48 |
| 2017 (4) | 0.39 | 0.54 | 4.35 | -32.35 | 8.13 | -30.09 | -24.32 | 0 | 1.43 | 0.0 | 188.74 | -4.32 | 156.25 | -4.23 |
| 2016 (3) | 0.39 | -5.89 | 6.43 | -17.14 | 11.63 | -1.61 | 4.35 | -33.59 | 1.43 | 0 | 197.26 | 5.46 | 163.15 | 7.9 |
| 2015 (2) | 0.41 | 21.65 | 7.76 | 64.06 | 11.82 | 0.17 | 6.55 | -23.84 | 0.00 | 0 | 187.04 | -13.32 | 151.21 | -16.5 |
| 2014 (1) | 0.34 | -0.38 | 4.73 | 17.08 | 11.8 | 3.6 | 8.60 | -40.81 | 0.00 | 0 | 215.78 | 5.57 | 181.08 | 6.42 |
| 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) | 0.35 | 14.1 | -27.29 | 2.44 | 31.89 | -36.62 | -22.77 | -149.03 | -4746.94 | 0.51 | 0.0 | -88.75 | 210.87 | -12.71 | 33.36 | 98.26 | -21.52 | 14.42 |
| 23Q3 (19) | 0.30 | -22.63 | -26.93 | 1.85 | 14.2 | -56.06 | 46.44 | 155.16 | 378.27 | 0.51 | -80.35 | -88.75 | 241.57 | 17.0 | 68.47 | 125.20 | 12.5 | 93.99 |
| 23Q2 (18) | 0.39 | -5.69 | 0.82 | 1.62 | -36.22 | -65.31 | 18.20 | 1739.64 | 241.46 | 2.59 | -42.74 | -56.77 | 206.47 | 7.0 | 35.67 | 111.29 | 10.91 | 37.02 |
| 23Q1 (17) | 0.42 | -12.66 | 3.39 | 2.54 | -34.03 | -46.75 | -1.11 | -326.53 | -105.65 | 4.53 | 0.0 | 19.2 | 192.96 | 22.03 | 24.89 | 100.34 | 16.84 | 3.89 |
| 22Q4 (16) | 0.48 | 14.66 | 20.34 | 3.85 | -8.55 | -7.0 | 0.49 | -94.95 | 121.78 | 4.53 | 0.0 | -21.71 | 158.12 | 10.27 | -2.43 | 85.88 | 33.06 | -20.6 |
| 22Q3 (15) | 0.42 | 6.75 | 16.56 | 4.21 | -9.85 | 5.25 | 9.71 | 82.18 | -69.04 | 4.53 | -24.51 | -21.71 | 143.39 | -5.78 | -21.15 | 64.54 | -20.54 | -52.34 |
| 22Q2 (14) | 0.39 | -3.29 | -7.35 | 4.67 | -2.1 | 9.88 | 5.33 | -72.89 | -50.42 | 6.00 | 57.89 | -26.83 | 152.18 | -1.5 | -4.05 | 81.22 | -15.9 | -22.05 |
| 22Q1 (13) | 0.40 | 1.66 | -0.93 | 4.77 | 15.22 | 5.76 | 19.66 | 973.78 | 159.03 | 3.80 | -34.32 | -83.83 | 154.50 | -4.66 | 0.53 | 96.58 | -10.71 | -16.61 |
| 21Q4 (12) | 0.40 | 11.06 | 0.84 | 4.14 | 3.5 | -5.26 | -2.25 | -107.17 | 69.96 | 5.79 | 0.0 | 88.52 | 162.05 | -10.89 | 3.03 | 108.16 | -20.14 | -10.05 |
| 21Q3 (11) | 0.36 | -15.14 | -4.2 | 4.0 | -5.88 | -0.5 | 31.36 | 191.72 | 65.31 | 5.79 | -29.44 | 88.52 | 181.85 | 14.66 | 10.13 | 135.43 | 29.97 | 4.34 |
| 21Q2 (10) | 0.42 | 3.41 | 17.42 | 4.25 | -5.76 | 13.94 | 10.75 | 41.63 | 5.39 | 8.20 | -65.11 | -57.95 | 158.60 | 3.19 | -27.53 | 104.20 | -10.03 | -41.81 |
| 21Q1 (9) | 0.41 | 3.47 | 27.25 | 4.51 | 3.2 | 24.59 | 7.59 | 201.34 | 7.05 | 23.50 | 665.73 | 15.85 | 153.69 | -2.28 | -35.21 | 115.82 | -3.68 | -40.62 |
| 20Q4 (8) | 0.39 | 5.51 | 22.9 | 4.37 | 8.71 | 15.0 | -7.49 | -139.48 | 53.04 | 3.07 | 0.0 | -96.57 | 157.28 | -4.75 | -50.74 | 120.24 | -7.37 | -46.96 |
| 20Q3 (7) | 0.37 | 4.01 | 24.72 | 4.02 | 7.77 | 12.29 | 18.97 | 85.98 | 367.18 | 3.07 | -84.26 | -82.79 | 165.12 | -24.55 | -51.82 | 129.80 | -27.52 | -47.8 |
| 20Q2 (6) | 0.36 | 12.07 | 11.13 | 3.73 | 3.04 | -15.23 | 10.20 | 43.86 | 414.81 | 19.50 | -3.87 | 9.35 | 218.85 | -7.74 | -26.17 | 179.08 | -8.19 | -18.57 |
| 20Q1 (5) | 0.32 | -0.06 | 1.2 | 3.62 | -4.74 | -9.95 | 7.09 | 144.45 | 19.97 | 20.29 | -77.33 | 13.75 | 237.20 | -25.71 | -21.87 | 195.06 | -13.95 | -15.31 |
| 19Q4 (4) | 0.32 | 7.07 | 0.0 | 3.8 | 6.15 | 0.0 | -15.95 | -124.65 | 0.0 | 89.50 | 401.87 | 0.0 | 319.31 | -6.83 | 0.0 | 226.69 | -8.84 | 0.0 |
| 19Q3 (3) | 0.30 | -7.33 | 0.0 | 3.58 | -18.64 | 0.0 | -7.10 | -119.14 | 0.0 | 17.83 | 0.0 | 0.0 | 342.70 | 15.61 | 0.0 | 248.68 | 13.07 | 0.0 |
| 19Q2 (2) | 0.32 | 2.05 | 0.0 | 4.4 | 9.45 | 0.0 | -3.24 | -154.82 | 0.0 | 17.83 | 0.0 | 0.0 | 296.43 | -2.36 | 0.0 | 219.93 | -4.51 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 4.02 | 0.0 | 0.0 | 5.91 | 0.0 | 0.0 | 17.83 | 0.0 | 0.0 | 303.59 | 0.0 | 0.0 | 230.31 | 0.0 | 0.0 |
