- 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) | 0.20 | -34.22 | 0 | 0 | 59.4 | -38.91 | 25.95 | -60.19 | 0.00 | 0 | 483.87 | 64.52 | 443.20 | 79.55 |
| 2022 (9) | 0.30 | -20.18 | 6.71 | -37.17 | 97.24 | -10.65 | 65.19 | -13.67 | 0.18 | -14.39 | 294.11 | 33.27 | 246.84 | 37.45 |
| 2021 (8) | 0.38 | -9.1 | 10.68 | -1.57 | 108.83 | -2.88 | 75.51 | 9.83 | 0.21 | 4682.35 | 220.68 | 17.87 | 179.58 | 11.99 |
| 2020 (7) | 0.42 | 12.44 | 10.85 | -5.24 | 112.06 | 111.99 | 68.75 | 361.1 | 0.00 | -99.58 | 187.23 | -16.31 | 160.35 | -16.09 |
| 2019 (6) | 0.37 | 26.2 | 11.45 | 0.44 | 52.86 | -2.54 | 14.91 | -3.74 | 1.06 | -70.25 | 223.71 | -17.83 | 191.10 | -19.03 |
| 2018 (5) | 0.29 | -5.73 | 11.4 | -5.71 | 54.24 | -7.63 | 15.49 | -43.47 | 3.56 | 21.22 | 272.24 | -2.67 | 236.02 | 1.3 |
| 2017 (4) | 0.31 | 2.53 | 12.09 | 10.21 | 58.72 | -3.18 | 27.40 | -70.14 | 2.93 | 333.18 | 279.72 | 7.56 | 233.00 | 9.88 |
| 2016 (3) | 0.30 | -6.31 | 10.97 | 20.15 | 60.65 | -14.12 | 91.75 | -17.08 | 0.68 | 0 | 260.05 | 24.74 | 212.04 | 26.7 |
| 2015 (2) | 0.33 | 13.24 | 9.13 | 113.82 | 70.62 | 13.14 | 110.65 | 18.81 | 0.00 | 0 | 208.47 | -14.49 | 167.36 | -12.9 |
| 2014 (1) | 0.29 | 4.82 | 4.27 | 8.93 | 62.42 | 40.36 | 93.13 | 240.64 | 0.00 | 0 | 243.79 | -1.78 | 192.15 | 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) | 0.20 | -8.87 | -34.22 | 0 | -100.0 | -100.0 | 31.63 | -33.54 | -34.12 | 0.00 | 0 | -100.0 | 483.87 | 15.8 | 64.52 | 443.20 | 20.65 | 79.55 |
| 23Q3 (19) | 0.22 | -20.9 | -38.01 | 0.85 | -63.52 | -88.21 | 47.59 | -22.78 | -59.86 | 0.00 | 0 | -100.0 | 417.84 | 36.93 | 75.43 | 367.33 | 36.86 | 87.0 |
| 23Q2 (18) | 0.28 | 11.9 | -26.54 | 2.33 | -66.95 | -73.16 | 61.63 | 487.37 | 147.71 | 0.00 | -100.0 | -100.0 | 305.14 | -20.82 | 39.11 | 268.40 | -16.13 | 52.34 |
| 23Q1 (17) | 0.25 | -18.45 | -28.91 | 7.05 | 5.07 | -18.78 | -15.91 | -133.14 | -124.26 | 0.79 | 0.0 | -12.58 | 385.39 | 31.04 | 56.94 | 320.01 | 29.64 | 60.9 |
| 22Q4 (16) | 0.30 | -14.12 | -20.18 | 6.71 | -6.93 | -37.17 | 48.01 | -59.51 | -45.28 | 0.79 | 245.33 | -11.35 | 294.11 | 23.48 | 33.27 | 246.84 | 25.66 | 37.45 |
| 22Q3 (15) | 0.35 | -6.27 | -18.37 | 7.21 | -16.94 | -33.3 | 118.56 | 376.53 | 33.24 | 0.23 | -92.88 | -64.89 | 238.18 | 8.58 | 23.86 | 196.43 | 11.49 | 24.57 |
| 22Q2 (14) | 0.38 | 8.29 | -10.62 | 8.68 | 0.0 | -23.59 | 24.88 | -62.06 | -57.05 | 3.21 | 255.71 | 317.24 | 219.35 | -10.67 | 12.76 | 176.18 | -11.42 | 6.8 |
| 22Q1 (13) | 0.35 | -8.43 | -14.51 | 8.68 | -18.73 | -23.73 | 65.57 | -25.27 | -6.86 | 0.90 | 1.41 | 41.19 | 245.56 | 11.27 | 20.06 | 198.89 | 10.75 | 20.89 |
| 21Q4 (12) | 0.38 | -12.17 | -9.1 | 10.68 | -1.2 | -1.57 | 87.74 | -1.39 | 5.89 | 0.89 | 36.75 | 6152.48 | 220.68 | 14.76 | 17.87 | 179.58 | 13.88 | 11.99 |
| 21Q3 (11) | 0.43 | 2.64 | 2.39 | 10.81 | -4.84 | 1.41 | 88.98 | 53.6 | -12.07 | 0.65 | -15.42 | 4949.87 | 192.29 | -1.15 | 6.42 | 157.69 | -4.41 | 4.13 |
| 21Q2 (10) | 0.42 | 3.57 | -3.92 | 11.36 | -0.18 | 3.74 | 57.93 | -17.71 | -30.46 | 0.77 | 20.37 | -2.65 | 194.52 | -4.89 | 6.49 | 164.97 | 0.27 | 9.06 |
| 21Q1 (9) | 0.41 | -2.63 | 10.52 | 11.38 | 4.88 | 0.35 | 70.40 | -15.04 | 287.03 | 0.64 | 4390.67 | -78.08 | 204.53 | 9.24 | -8.15 | 164.52 | 2.6 | -7.72 |
| 20Q4 (8) | 0.42 | -1.07 | 12.44 | 10.85 | 1.78 | -5.24 | 82.86 | -18.11 | 316.38 | 0.01 | 10.45 | -99.52 | 187.23 | 3.62 | -16.31 | 160.35 | 5.89 | -16.09 |
| 20Q3 (7) | 0.42 | -3.7 | 22.28 | 10.66 | -2.65 | -4.05 | 101.19 | 21.48 | 297.76 | 0.01 | -98.37 | -99.54 | 180.69 | -1.08 | -27.86 | 151.43 | 0.11 | -29.54 |
| 20Q2 (6) | 0.44 | 19.14 | 30.64 | 10.95 | -3.44 | -2.41 | 83.30 | 357.94 | 842.31 | 0.79 | -72.9 | -92.15 | 182.66 | -17.97 | -33.52 | 151.27 | -15.16 | -35.81 |
| 20Q1 (5) | 0.37 | -0.94 | 13.9 | 11.34 | -0.96 | 6.18 | 18.19 | -8.59 | 202.66 | 2.92 | -2.4 | -86.42 | 222.68 | -0.46 | -24.05 | 178.29 | -6.7 | -29.56 |
| 19Q4 (4) | 0.37 | 7.59 | 0.0 | 11.45 | 3.06 | 0.0 | 19.90 | -21.78 | 0.0 | 2.99 | 5.68 | 0.0 | 223.71 | -10.68 | 0.0 | 191.10 | -11.08 | 0.0 |
| 19Q3 (3) | 0.35 | 2.89 | 0.0 | 11.11 | -0.98 | 0.0 | 25.44 | 187.78 | 0.0 | 2.83 | -71.91 | 0.0 | 250.47 | -8.84 | 0.0 | 214.92 | -8.8 | 0.0 |
| 19Q2 (2) | 0.34 | 3.87 | 0.0 | 11.22 | 5.06 | 0.0 | 8.84 | 47.09 | 0.0 | 10.08 | -53.12 | 0.0 | 274.75 | -6.29 | 0.0 | 235.67 | -6.89 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 10.68 | 0.0 | 0.0 | 6.01 | 0.0 | 0.0 | 21.50 | 0.0 | 0.0 | 293.20 | 0.0 | 0.0 | 253.10 | 0.0 | 0.0 |
