- 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) | 0.67 | 16.47 | 33.43 | 47.79 | 29.84 | -7.27 | 2.55 | -73.41 | 41.41 | 466.87 | 73.15 | -18.15 | 49.29 | -4.97 |
| 2022 (9) | 0.58 | 22.44 | 22.62 | 67.43 | 32.18 | 11.74 | 9.59 | 27.7 | 7.30 | 275.09 | 89.37 | -4.66 | 51.87 | -4.4 |
| 2021 (8) | 0.47 | 15.18 | 13.51 | 87.12 | 28.8 | 36.62 | 7.51 | -76.53 | 1.95 | 120.9 | 93.74 | -46.75 | 54.26 | -51.35 |
| 2020 (7) | 0.41 | 39.9 | 7.22 | 327.22 | 21.08 | 33.42 | 32.00 | 337.16 | 0.88 | 0 | 176.03 | -3.76 | 111.52 | 4.55 |
| 2019 (6) | 0.29 | -36.6 | 1.69 | -55.64 | 15.8 | -1.5 | 7.32 | -52.13 | 0.00 | 0 | 182.90 | 28.13 | 106.67 | 26.16 |
| 2018 (5) | 0.46 | -3.57 | 3.81 | -10.77 | 16.04 | 6.72 | 15.29 | 295.09 | 2.46 | -83.15 | 142.75 | 7.38 | 84.55 | -1.28 |
| 2017 (4) | 0.48 | 14.64 | 4.27 | 54.71 | 15.03 | -0.33 | 3.87 | -79.53 | 14.60 | 190.19 | 132.94 | -12.46 | 85.65 | 13.29 |
| 2016 (3) | 0.42 | 11.05 | 2.76 | 130.0 | 15.08 | 1.89 | 18.91 | -61.33 | 5.03 | 906.25 | 151.86 | -21.91 | 75.60 | -35.28 |
| 2015 (2) | 0.37 | 0.11 | 1.2 | -14.89 | 14.8 | 6.25 | 48.90 | 87.36 | 0.50 | -63.83 | 194.48 | -1.28 | 116.81 | 4.82 |
| 2014 (1) | 0.37 | -6.59 | 1.41 | 58.43 | 13.93 | 1.83 | 26.10 | -32.0 | 1.38 | 0 | 197.00 | 0.47 | 111.44 | 4.34 |
| 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) | 0.67 | -1.17 | 16.47 | 33.43 | -1.91 | 47.79 | 3.75 | -43.01 | 1036.36 | 45.69 | 60.64 | 211.05 | 73.15 | -7.93 | -18.15 | 49.29 | -2.01 | -4.97 |
| 23Q3 (19) | 0.68 | 4.62 | 22.48 | 34.08 | 12.55 | 66.81 | 6.58 | 240.0 | -45.98 | 28.44 | -87.5 | 93.63 | 79.45 | 5.43 | -12.56 | 50.30 | 15.26 | -8.73 |
| 23Q2 (18) | 0.65 | 8.82 | 16.74 | 30.28 | 22.49 | 49.83 | -4.70 | -236.63 | -145.9 | 227.50 | 0.0 | 1834.38 | 75.36 | 2.52 | -17.98 | 43.64 | 2.11 | -26.3 |
| 23Q1 (17) | 0.60 | 3.51 | 21.42 | 24.72 | 9.28 | 50.73 | 3.44 | 942.42 | -79.31 | 227.50 | 1448.79 | 4523.98 | 73.51 | -17.75 | -20.87 | 42.74 | -17.6 | -24.63 |
| 22Q4 (16) | 0.58 | 3.94 | 22.44 | 22.62 | 10.72 | 67.43 | 0.33 | -97.29 | -58.75 | 14.69 | 0.0 | -73.53 | 89.37 | -1.64 | -4.66 | 51.87 | -5.88 | -4.4 |
| 22Q3 (15) | 0.55 | -0.29 | 23.56 | 20.43 | 1.09 | 154.74 | 12.18 | 18.95 | 254.07 | 14.69 | 24.9 | -30.05 | 90.86 | -1.11 | -29.31 | 55.11 | -6.92 | -23.6 |
| 22Q2 (14) | 0.55 | 13.18 | 18.75 | 20.21 | 23.23 | 157.45 | 10.24 | -38.42 | -53.39 | 11.76 | 139.04 | 261.23 | 91.88 | -1.1 | -28.39 | 59.21 | 4.41 | -27.02 |
| 22Q1 (13) | 0.49 | 4.39 | 16.65 | 16.4 | 21.39 | 130.34 | 16.63 | 1978.75 | 277.1 | 4.92 | -91.14 | -84.13 | 92.90 | -0.9 | -35.36 | 56.71 | 4.52 | -31.63 |
| 21Q4 (12) | 0.47 | 4.89 | 15.18 | 13.51 | 68.45 | 87.12 | 0.80 | -76.74 | 105.64 | 55.50 | 164.29 | 891.07 | 93.74 | -27.07 | -46.75 | 54.26 | -24.77 | -51.35 |
| 21Q3 (11) | 0.45 | -4.17 | 8.03 | 8.02 | 2.17 | -38.69 | 3.44 | -84.34 | -83.03 | 21.00 | 545.0 | 275.0 | 128.54 | 0.19 | 12.71 | 72.13 | -11.09 | -3.39 |
| 21Q2 (10) | 0.47 | 11.18 | 14.06 | 7.85 | 10.25 | -21.97 | 21.97 | 398.19 | -80.34 | 3.26 | -89.5 | 399.33 | 128.30 | -10.73 | 24.37 | 81.13 | -2.18 | 33.64 |
| 21Q1 (9) | 0.42 | 3.07 | -15.31 | 7.12 | -1.39 | -12.21 | 4.41 | 131.1 | -63.25 | 31.00 | 453.57 | 171.43 | 143.72 | -18.35 | 39.06 | 82.94 | -25.63 | 34.82 |
| 20Q4 (8) | 0.41 | -1.62 | 39.9 | 7.22 | -44.8 | 327.22 | -14.18 | -169.96 | -6.54 | 5.60 | 0.0 | 0 | 176.03 | 54.36 | -3.76 | 111.52 | 49.37 | 4.55 |
| 20Q3 (7) | 0.41 | 1.17 | 31.63 | 13.08 | 30.02 | 588.42 | 20.27 | -81.86 | 33.53 | 5.60 | 758.85 | 0 | 114.04 | 10.55 | -36.23 | 74.66 | 22.98 | -34.99 |
| 20Q2 (6) | 0.41 | -17.45 | 0.74 | 10.06 | 24.04 | 589.04 | 111.76 | 831.33 | 468.75 | 0.65 | -94.29 | 0 | 103.16 | -0.18 | -39.21 | 60.71 | -1.32 | -40.98 |
| 20Q1 (5) | 0.50 | 70.26 | 11.25 | 8.11 | 379.88 | 471.13 | 12.00 | 190.16 | -5.96 | 11.42 | 0 | 0 | 103.35 | -43.49 | -40.49 | 61.52 | -42.33 | -35.4 |
| 19Q4 (4) | 0.29 | -7.43 | 0.0 | 1.69 | -11.05 | 0.0 | -13.31 | -187.68 | 0.0 | 0.00 | 0 | 0.0 | 182.90 | 2.28 | 0.0 | 106.67 | -7.12 | 0.0 |
| 19Q3 (3) | 0.31 | -22.57 | 0.0 | 1.9 | 30.14 | 0.0 | 15.18 | -22.75 | 0.0 | 0.00 | 0 | 0.0 | 178.83 | 5.37 | 0.0 | 114.85 | 11.66 | 0.0 |
| 19Q2 (2) | 0.41 | -8.83 | 0.0 | 1.46 | 2.82 | 0.0 | 19.65 | 54.0 | 0.0 | 0.00 | 0 | 0.0 | 169.71 | -2.28 | 0.0 | 102.86 | 8.01 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 12.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 173.67 | 0.0 | 0.0 | 95.23 | 0.0 | 0.0 |
