- 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) | 0.15 | -41.21 | 0.16 | -95.82 | 15.31 | -12.31 | 32.90 | -43.65 | 0.00 | 0 | 489.59 | 62.19 | 322.18 | 60.54 |
| 2022 (9) | 0.26 | -23.4 | 3.83 | -24.9 | 17.46 | 2.28 | 58.39 | -10.31 | 0.01 | -90.47 | 301.87 | 34.53 | 200.69 | 25.86 |
| 2021 (8) | 0.34 | 63.89 | 5.1 | 96.15 | 17.07 | 45.15 | 65.10 | 0 | 0.07 | -45.84 | 224.39 | -38.39 | 159.45 | -44.22 |
| 2020 (7) | 0.21 | -21.59 | 2.6 | -28.96 | 11.76 | -34.74 | -3.93 | 0 | 0.13 | 0.0 | 364.23 | 20.73 | 285.84 | 16.61 |
| 2019 (6) | 0.27 | -18.85 | 3.66 | -42.72 | 18.02 | -13.03 | 75.20 | 88.14 | 0.13 | 0 | 301.69 | 26.08 | 245.13 | 26.29 |
| 2018 (5) | 0.33 | -9.67 | 6.39 | -11.25 | 20.72 | -6.33 | 39.97 | 60.39 | 0.00 | 0 | 239.28 | 8.15 | 194.10 | 5.78 |
| 2017 (4) | 0.37 | 46.96 | 7.2 | 302.23 | 22.12 | 12.0 | 24.92 | -72.94 | 0.22 | 2.98 | 221.24 | -32.08 | 183.49 | -29.58 |
| 2016 (3) | 0.25 | 22.66 | 1.79 | 145.21 | 19.75 | -14.35 | 92.09 | -61.08 | 0.21 | 79.29 | 325.76 | -23.79 | 260.58 | -23.85 |
| 2015 (2) | 0.20 | -7.45 | 0.73 | -2.67 | 23.06 | -14.69 | 236.63 | -37.64 | 0.12 | 32.17 | 427.45 | 6.98 | 342.19 | 7.46 |
| 2014 (1) | 0.22 | 2.34 | 0.75 | -21.88 | 27.03 | 18.29 | 379.43 | 58.03 | 0.09 | 0 | 399.56 | -2.04 | 318.43 | 5.67 |
| 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) | 0.15 | -9.42 | -41.21 | 0.16 | -5.88 | -95.82 | -466.53 | -257.59 | -2299.58 | 0.00 | 0 | -100.0 | 489.59 | 6.66 | 62.19 | 322.18 | 6.42 | 60.54 |
| 23Q3 (19) | 0.17 | -13.2 | -38.8 | 0.17 | -10.53 | -95.55 | 296.04 | 82.13 | 260.41 | 0.00 | 0 | -100.0 | 459.04 | 16.47 | 64.51 | 302.74 | 19.2 | 71.05 |
| 23Q2 (18) | 0.20 | 4.12 | -41.85 | 0.19 | -87.5 | -96.86 | 162.54 | 461.06 | 181.55 | 0.00 | 0 | -100.0 | 394.14 | -6.77 | 71.46 | 253.97 | -3.46 | 61.73 |
| 23Q1 (17) | 0.19 | -28.2 | -38.17 | 1.52 | -60.31 | -69.96 | 28.97 | 36.59 | -63.63 | 0.00 | -100.0 | -100.0 | 422.78 | 40.05 | 66.65 | 263.08 | 31.09 | 52.12 |
| 22Q4 (16) | 0.26 | -5.69 | -23.4 | 3.83 | 0.26 | -24.9 | 21.21 | -74.18 | -52.22 | 0.06 | 119.35 | -72.76 | 301.87 | 8.18 | 34.53 | 200.69 | 13.39 | 25.86 |
| 22Q3 (15) | 0.28 | -17.53 | -12.03 | 3.82 | -36.86 | -9.48 | 82.14 | 42.28 | -12.97 | 0.03 | -61.76 | -89.57 | 279.04 | 21.39 | 17.52 | 176.99 | 12.71 | 6.29 |
| 22Q2 (14) | 0.34 | 10.72 | 48.86 | 6.05 | 19.57 | 523.71 | 57.73 | -27.52 | -67.01 | 0.08 | -1.1 | -79.29 | 229.87 | -9.39 | -28.37 | 157.03 | -9.2 | -32.2 |
| 22Q1 (13) | 0.31 | -11.05 | 107.32 | 5.06 | -0.78 | 1197.44 | 79.65 | 79.43 | 207.89 | 0.08 | -67.16 | -94.81 | 253.69 | 13.06 | -51.75 | 172.94 | 8.46 | -55.88 |
| 21Q4 (12) | 0.34 | 8.31 | 63.89 | 5.1 | 20.85 | 96.15 | 44.39 | -52.97 | 240.56 | 0.24 | -16.03 | -55.59 | 224.39 | -5.5 | -38.39 | 159.45 | -4.24 | -44.22 |
| 21Q3 (11) | 0.32 | 39.54 | -3.93 | 4.22 | 335.05 | -40.9 | 94.38 | -46.06 | 876.79 | 0.28 | -24.06 | -47.12 | 237.45 | -26.01 | 1.13 | 166.51 | -28.11 | -13.52 |
| 21Q2 (10) | 0.23 | 54.2 | -37.2 | 0.97 | 148.72 | -85.26 | 174.97 | 576.34 | 3911.98 | 0.37 | -75.24 | -30.36 | 320.92 | -38.97 | 47.34 | 231.61 | -40.91 | 29.05 |
| 21Q1 (9) | 0.15 | -29.68 | -49.23 | 0.39 | -85.0 | -92.75 | 25.87 | 181.92 | -34.72 | 1.50 | 181.25 | 181.25 | 525.83 | 44.37 | 89.08 | 391.97 | 37.13 | 70.55 |
| 20Q4 (8) | 0.21 | -36.51 | -21.59 | 2.6 | -63.59 | -28.96 | -31.58 | -159.92 | -174.91 | 0.53 | 0.0 | -30.26 | 364.23 | 55.13 | 20.73 | 285.84 | 48.46 | 16.61 |
| 20Q3 (7) | 0.33 | -8.77 | 44.81 | 7.14 | 8.51 | 453.49 | -12.15 | -164.71 | -106.28 | 0.53 | 0.0 | 23.22 | 234.79 | 7.8 | -35.28 | 192.54 | 7.28 | -32.62 |
| 20Q2 (6) | 0.36 | 24.66 | 41.23 | 6.58 | 22.3 | 647.73 | -4.59 | -111.58 | -102.66 | 0.53 | 0.0 | -24.3 | 217.81 | -21.68 | -29.78 | 179.47 | -21.91 | -25.57 |
| 20Q1 (5) | 0.29 | 8.59 | 41.87 | 5.38 | 46.99 | 422.33 | 39.63 | -6.0 | -2.41 | 0.53 | -30.26 | -20.0 | 278.10 | -7.82 | -30.93 | 229.83 | -6.24 | -26.04 |
| 19Q4 (4) | 0.27 | 17.26 | 0.0 | 3.66 | 183.72 | 0.0 | 42.16 | -78.21 | 0.0 | 0.76 | 76.67 | 0.0 | 301.69 | -16.84 | 0.0 | 245.13 | -14.22 | 0.0 |
| 19Q3 (3) | 0.23 | -11.03 | 0.0 | 1.29 | 46.59 | 0.0 | 193.52 | 12.02 | 0.0 | 0.43 | -38.57 | 0.0 | 362.80 | 16.97 | 0.0 | 285.75 | 18.5 | 0.0 |
| 19Q2 (2) | 0.26 | 25.23 | 0.0 | 0.88 | -14.56 | 0.0 | 172.75 | 325.39 | 0.0 | 0.70 | 5.68 | 0.0 | 310.17 | -22.97 | 0.0 | 241.13 | -22.41 | 0.0 |
| 19Q1 (1) | 0.20 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 40.61 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 402.66 | 0.0 | 0.0 | 310.77 | 0.0 | 0.0 |
