- 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) | 0.47 | -5.27 | 0.93 | -71.99 | 9.74 | -9.14 | 7.81 | -67.39 | 1.97 | 197.96 | 282.58 | 158.82 | 139.15 | 179.25 |
| 2022 (9) | 0.50 | 6.66 | 3.32 | 19.0 | 10.72 | 15.02 | 23.95 | 47.02 | 0.66 | -67.87 | 109.18 | -20.91 | 49.83 | -30.85 |
| 2021 (8) | 0.46 | 8.76 | 2.79 | 27.4 | 9.32 | 13.52 | 16.29 | 25.4 | 2.06 | -47.98 | 138.04 | -16.43 | 72.06 | -6.61 |
| 2020 (7) | 0.43 | 10.17 | 2.19 | 28.82 | 8.21 | 3.92 | 12.99 | -15.87 | 3.96 | -6.57 | 165.17 | -23.28 | 77.16 | -18.69 |
| 2019 (6) | 0.39 | 18.07 | 1.7 | 37.1 | 7.9 | 10.96 | 15.44 | 80.37 | 4.24 | 20.0 | 215.29 | -6.83 | 94.90 | -11.56 |
| 2018 (5) | 0.33 | -6.18 | 1.24 | -18.95 | 7.12 | 0.14 | 8.56 | 37.4 | 3.53 | 0 | 231.08 | 29.73 | 107.31 | 14.99 |
| 2017 (4) | 0.35 | -0.79 | 1.53 | -4.97 | 7.11 | -2.47 | 6.23 | 2.3 | 0.00 | 0 | 178.13 | -9.01 | 93.32 | 2.07 |
| 2016 (3) | 0.35 | -6.55 | 1.61 | -21.08 | 7.29 | -0.95 | 6.09 | 156.96 | 2.80 | -86.23 | 195.77 | -3.31 | 91.43 | -4.03 |
| 2015 (2) | 0.38 | 6.37 | 2.04 | 124.18 | 7.36 | -3.54 | 2.37 | 0 | 20.33 | 0 | 202.47 | -19.72 | 95.27 | -11.36 |
| 2014 (1) | 0.35 | 44.44 | 0.91 | 213.79 | 7.63 | -15.03 | -3.46 | 0 | 0.00 | 0 | 252.21 | -22.73 | 107.48 | -10.66 |
| 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) | 0.47 | -6.61 | -5.27 | 0.93 | -31.11 | -71.99 | 2.83 | -71.73 | -80.43 | 18.25 | 551.79 | 495.92 | 282.58 | 36.58 | 158.82 | 139.15 | 35.29 | 179.25 |
| 23Q3 (19) | 0.50 | -2.16 | -3.94 | 1.35 | 121.31 | -67.86 | 10.01 | 25.44 | -62.07 | 2.80 | -60.93 | 23.85 | 206.90 | 4.12 | 90.53 | 102.85 | 8.3 | 92.39 |
| 23Q2 (18) | 0.51 | 4.88 | 2.43 | 0.61 | -83.38 | -77.66 | 7.98 | -35.28 | -79.22 | 7.17 | 91.11 | 235.46 | 198.72 | 79.46 | 59.15 | 94.97 | 72.11 | 59.27 |
| 23Q1 (17) | 0.49 | -1.15 | 7.82 | 3.67 | 10.54 | 31.07 | 12.33 | -14.73 | -46.16 | 3.75 | 22.45 | -9.72 | 110.73 | 1.42 | -18.8 | 55.18 | 10.74 | -16.73 |
| 22Q4 (16) | 0.50 | -5.3 | 6.66 | 3.32 | -20.95 | 19.0 | 14.46 | -45.21 | -33.76 | 3.06 | 35.46 | -32.44 | 109.18 | 0.54 | -20.91 | 49.83 | -6.79 | -30.85 |
| 22Q3 (15) | 0.52 | 4.33 | 14.5 | 4.2 | 53.85 | 59.09 | 26.39 | -31.28 | 59.17 | 2.26 | 5.83 | -84.93 | 108.59 | -13.03 | -24.05 | 53.46 | -10.35 | -10.21 |
| 22Q2 (14) | 0.50 | 10.4 | 13.24 | 2.73 | -2.5 | 12.35 | 38.40 | 67.69 | 231.89 | 2.14 | -48.57 | -84.74 | 124.86 | -8.43 | -17.71 | 59.63 | -10.02 | -17.1 |
| 22Q1 (13) | 0.45 | -2.22 | 6.88 | 2.8 | 0.36 | 17.65 | 22.90 | 4.9 | 59.92 | 4.15 | -8.37 | -68.73 | 136.36 | -1.22 | -15.5 | 66.27 | -8.03 | -11.25 |
| 21Q4 (12) | 0.46 | 1.66 | 8.76 | 2.79 | 5.68 | 27.4 | 21.83 | 31.66 | 19.35 | 4.53 | -69.78 | -55.99 | 138.04 | -3.46 | -16.43 | 72.06 | 21.03 | -6.61 |
| 21Q3 (11) | 0.46 | 3.19 | 9.55 | 2.64 | 8.64 | 7.32 | 16.58 | 43.3 | 191.39 | 15.00 | 7.14 | -67.39 | 142.98 | -5.77 | -11.59 | 59.54 | -17.23 | -19.19 |
| 21Q2 (10) | 0.44 | 4.19 | 0.71 | 2.43 | 2.1 | 11.47 | 11.57 | -19.2 | -24.08 | 14.00 | 5.38 | 10.11 | 151.74 | -5.97 | -5.59 | 71.93 | -3.67 | 4.79 |
| 21Q1 (9) | 0.42 | -0.49 | 8.07 | 2.38 | 8.68 | 23.96 | 14.32 | -21.71 | 1.27 | 13.29 | 28.99 | -5.1 | 161.38 | -2.29 | -19.85 | 74.67 | -3.23 | -16.73 |
| 20Q4 (8) | 0.43 | 2.4 | 10.17 | 2.19 | -10.98 | 28.82 | 18.29 | 221.44 | 40.58 | 10.30 | -77.61 | -31.98 | 165.17 | 2.13 | -23.28 | 77.16 | 4.72 | -18.69 |
| 20Q3 (7) | 0.42 | -5.14 | 2.86 | 2.46 | 12.84 | 30.85 | 5.69 | -62.66 | -71.44 | 46.00 | 261.8 | 222.81 | 161.73 | 0.62 | -22.56 | 73.68 | 7.34 | -31.75 |
| 20Q2 (6) | 0.44 | 11.81 | 17.17 | 2.18 | 13.54 | 40.65 | 15.24 | 7.78 | 45.84 | 12.71 | -9.18 | -71.43 | 160.73 | -20.17 | -21.72 | 68.64 | -23.45 | -29.95 |
| 20Q1 (5) | 0.39 | 1.45 | 6.71 | 1.92 | 12.94 | 19.25 | 14.14 | 8.69 | -24.14 | 14.00 | -7.55 | 17.89 | 201.35 | -6.47 | -8.2 | 89.67 | -5.51 | -10.98 |
| 19Q4 (4) | 0.39 | -4.39 | 0.0 | 1.7 | -9.57 | 0.0 | 13.01 | -34.69 | 0.0 | 15.14 | 6.27 | 0.0 | 215.29 | 3.09 | 0.0 | 94.90 | -12.1 | 0.0 |
| 19Q3 (3) | 0.41 | 8.05 | 0.0 | 1.88 | 21.29 | 0.0 | 19.92 | 90.62 | 0.0 | 14.25 | -67.98 | 0.0 | 208.84 | 1.7 | 0.0 | 107.96 | 10.17 | 0.0 |
| 19Q2 (2) | 0.38 | 1.82 | 0.0 | 1.55 | -3.73 | 0.0 | 10.45 | -43.94 | 0.0 | 44.50 | 274.74 | 0.0 | 205.34 | -6.38 | 0.0 | 97.99 | -2.72 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 18.64 | 0.0 | 0.0 | 11.88 | 0.0 | 0.0 | 219.33 | 0.0 | 0.0 | 100.73 | 0.0 | 0.0 |
