- 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 | -0.97 | 6.9 | -8.12 | 13.77 | -23.67 | 0.07 | -99.37 | 0.38 | 0.0 | 375.70 | 64.88 | 198.59 | 73.77 |
| 2022 (9) | 0.35 | -8.4 | 7.51 | 4.02 | 18.04 | -11.26 | 11.05 | -34.92 | 0.38 | -72.03 | 227.86 | -10.54 | 114.28 | 0.34 |
| 2021 (8) | 0.38 | -11.28 | 7.22 | -33.7 | 20.33 | 28.51 | 16.98 | 81.41 | 1.37 | -31.91 | 254.70 | 26.13 | 113.89 | 31.63 |
| 2020 (7) | 0.43 | 23.66 | 10.89 | -2.85 | 15.82 | 15.73 | 9.36 | 86.83 | 2.01 | -63.37 | 201.93 | 33.39 | 86.52 | 9.53 |
| 2019 (6) | 0.35 | 9.6 | 11.21 | 176.79 | 13.67 | -19.78 | 5.01 | -72.23 | 5.50 | 217.82 | 151.38 | -69.46 | 78.99 | -70.55 |
| 2018 (5) | 0.32 | 24.33 | 4.05 | -18.18 | 17.04 | 15.6 | 18.04 | -50.1 | 1.73 | -9.83 | 495.69 | 82.64 | 268.24 | 98.53 |
| 2017 (4) | 0.26 | 60.75 | 4.95 | 84.7 | 14.74 | 20.23 | 36.15 | 26.53 | 1.92 | 36.11 | 271.40 | -35.1 | 135.11 | -36.21 |
| 2016 (3) | 0.16 | -32.66 | 2.68 | -56.84 | 12.26 | -10.31 | 28.57 | -6.79 | 1.41 | 53.08 | 418.15 | 52.83 | 211.82 | 18.56 |
| 2015 (2) | 0.24 | 2.47 | 6.21 | 54.09 | 13.67 | 2.32 | 30.65 | -73.08 | 0.92 | 204.55 | 273.61 | 12.69 | 178.66 | 30.73 |
| 2014 (1) | 0.23 | 40.15 | 4.03 | 176.03 | 13.36 | 19.82 | 113.85 | -26.41 | 0.30 | 0 | 242.80 | -42.74 | 136.66 | -47.77 |
| 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 | 0.52 | -0.97 | 6.9 | -2.68 | -8.12 | -0.44 | 80.79 | -109.15 | 42.89 | 0.0 | 1329.63 | 375.70 | 0.69 | 64.88 | 198.59 | 5.2 | 73.77 |
| 23Q3 (19) | 0.34 | -2.74 | -7.39 | 7.09 | 19.76 | -11.04 | -2.29 | -276.15 | -126.54 | 42.89 | 0.0 | 2759.26 | 373.14 | 5.45 | 79.39 | 188.78 | 5.72 | 85.11 |
| 23Q2 (18) | 0.35 | -1.17 | -10.77 | 5.92 | -9.06 | -53.31 | 1.30 | -40.91 | -92.36 | 42.89 | 101.04 | 837.65 | 353.85 | 61.95 | 149.12 | 178.57 | 71.29 | 179.02 |
| 23Q1 (17) | 0.36 | 2.49 | -8.89 | 6.51 | -13.32 | -5.52 | 2.20 | -54.26 | -87.68 | 21.33 | 611.11 | 315.05 | 218.49 | -4.11 | -2.32 | 104.25 | -8.78 | 7.37 |
| 22Q4 (16) | 0.35 | -5.99 | -8.4 | 7.51 | -5.77 | 4.02 | 4.81 | -44.26 | -65.27 | 3.00 | 100.0 | -66.36 | 227.86 | 9.54 | -10.54 | 114.28 | 12.06 | 0.34 |
| 22Q3 (15) | 0.37 | -6.29 | -7.13 | 7.97 | -37.15 | 23.57 | 8.63 | -49.27 | -62.25 | 1.50 | -67.21 | -47.01 | 208.01 | 46.44 | -0.51 | 101.98 | 59.34 | -3.29 |
| 22Q2 (14) | 0.40 | 0.91 | -3.1 | 12.68 | 84.03 | 99.37 | 17.01 | -4.71 | -21.21 | 4.57 | -11.01 | 68.95 | 142.04 | -36.5 | -30.11 | 64.00 | -34.08 | -39.84 |
| 22Q1 (13) | 0.39 | 3.04 | -13.01 | 6.89 | -4.57 | -36.09 | 17.85 | 28.88 | 57.13 | 5.14 | -42.36 | -2.94 | 223.68 | -12.18 | 25.02 | 97.09 | -14.75 | -9.51 |
| 21Q4 (12) | 0.38 | -4.69 | -11.28 | 7.22 | 11.94 | -33.7 | 13.85 | -39.41 | 36.18 | 8.92 | 214.97 | -12.77 | 254.70 | 21.82 | 26.13 | 113.89 | 8.0 | 31.63 |
| 21Q3 (11) | 0.40 | -2.22 | -7.71 | 6.45 | 1.42 | -37.44 | 22.86 | 5.88 | 130.21 | 2.83 | 4.57 | -39.24 | 209.08 | 2.88 | 7.38 | 105.45 | -0.87 | 29.39 |
| 21Q2 (10) | 0.41 | -9.41 | -8.58 | 6.36 | -41.0 | -35.23 | 21.59 | 90.05 | 136.47 | 2.71 | -48.87 | -54.56 | 203.23 | 13.59 | 3.16 | 106.38 | -0.85 | 24.61 |
| 21Q1 (9) | 0.45 | 5.08 | 21.47 | 10.78 | -1.01 | -7.94 | 11.36 | 11.7 | 46.58 | 5.30 | -48.2 | -71.08 | 178.92 | -11.4 | 21.29 | 107.29 | 24.01 | 39.59 |
| 20Q4 (8) | 0.43 | -0.85 | 23.66 | 10.89 | 5.63 | -2.85 | 10.17 | 2.42 | 303.57 | 10.22 | 119.38 | -87.33 | 201.93 | 3.71 | 33.39 | 86.52 | 6.16 | 9.53 |
| 20Q3 (7) | 0.43 | -3.14 | 23.13 | 10.31 | 4.99 | -10.66 | 9.93 | 8.76 | 132.55 | 4.66 | -21.79 | -70.65 | 194.71 | -1.16 | 25.34 | 81.50 | -4.53 | 1.6 |
| 20Q2 (6) | 0.45 | 20.37 | 25.6 | 9.82 | -16.14 | -6.83 | 9.13 | 17.81 | 41.11 | 5.96 | -67.47 | -75.36 | 197.00 | 33.54 | 21.33 | 85.37 | 11.07 | -3.82 |
| 20Q1 (5) | 0.37 | 6.98 | 15.86 | 11.71 | 4.46 | 133.27 | 7.75 | 207.54 | 17.07 | 18.31 | -77.3 | -7.78 | 147.52 | -2.55 | -66.91 | 76.86 | -2.7 | -69.49 |
| 19Q4 (4) | 0.35 | -1.28 | 0.0 | 11.21 | -2.86 | 0.0 | 2.52 | -40.98 | 0.0 | 80.67 | 408.14 | 0.0 | 151.38 | -2.56 | 0.0 | 78.99 | -1.53 | 0.0 |
| 19Q3 (3) | 0.35 | -1.2 | 0.0 | 11.54 | 9.49 | 0.0 | 4.27 | -34.0 | 0.0 | 15.88 | -34.35 | 0.0 | 155.35 | -4.32 | 0.0 | 80.22 | -9.62 | 0.0 |
| 19Q2 (2) | 0.36 | 11.04 | 0.0 | 10.54 | 109.96 | 0.0 | 6.47 | -2.27 | 0.0 | 24.18 | 21.78 | 0.0 | 162.37 | -63.58 | 0.0 | 88.76 | -64.76 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 6.62 | 0.0 | 0.0 | 19.86 | 0.0 | 0.0 | 445.88 | 0.0 | 0.0 | 251.88 | 0.0 | 0.0 |
