- 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) | 0.31 | -14.98 | 2.48 | 10.71 | 9.44 | -16.97 | 26.10 | -39.32 | 1.87 | 51.03 | 367.26 | 16.05 | 257.08 | 28.68 |
| 2022 (9) | 0.37 | -27.35 | 2.24 | -37.25 | 11.37 | 30.09 | 43.01 | 45.95 | 1.24 | -60.55 | 316.46 | 28.66 | 199.78 | 46.39 |
| 2021 (8) | 0.50 | -6.16 | 3.57 | -10.97 | 8.74 | 43.75 | 29.47 | 105.08 | 3.14 | -70.76 | 245.97 | -3.62 | 136.47 | -21.71 |
| 2020 (7) | 0.54 | 60.05 | 4.01 | 305.05 | 6.08 | -21.24 | 14.37 | -68.29 | 10.74 | 836.48 | 255.20 | -33.65 | 174.32 | -36.0 |
| 2019 (6) | 0.33 | -5.59 | 0.99 | -20.8 | 7.72 | 21.96 | 45.31 | 17.17 | 1.15 | -47.98 | 384.60 | 0.42 | 272.38 | -5.63 |
| 2018 (5) | 0.35 | 4.17 | 1.25 | -4.58 | 6.33 | 11.44 | 38.67 | -81.28 | 2.20 | -45.35 | 383.00 | -16.14 | 288.64 | -11.92 |
| 2017 (4) | 0.34 | 77.7 | 1.31 | 13000.0 | 5.68 | 1.25 | 206.57 | -83.56 | 4.03 | 16835.48 | 456.72 | -7.82 | 327.72 | -13.58 |
| 2016 (3) | 0.19 | -26.2 | 0.01 | -80.0 | 5.61 | 2.0 | 1256.16 | 116.75 | 0.02 | 0 | 495.47 | 39.63 | 379.20 | 59.37 |
| 2015 (2) | 0.26 | -9.68 | 0.05 | 0.0 | 5.5 | 16.53 | 579.54 | 278.04 | 0.00 | 0 | 354.84 | 6.99 | 237.93 | 8.38 |
| 2014 (1) | 0.29 | -0.1 | 0.05 | -66.67 | 4.72 | 40.48 | 153.30 | 166.79 | 0.00 | 0 | 331.67 | 2.7 | 219.54 | 21.76 |
| 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) | 0.31 | -3.51 | -14.98 | 2.48 | -1.2 | 10.71 | 6.87 | -72.86 | -81.97 | 33.67 | 441.95 | 484.82 | 367.26 | 3.76 | 16.05 | 257.08 | 7.89 | 28.68 |
| 23Q3 (19) | 0.32 | -22.42 | -24.46 | 2.51 | 11.06 | 11.06 | 25.31 | -41.19 | -63.74 | 6.21 | 23.04 | 125.37 | 353.95 | 57.17 | 26.71 | 238.28 | 54.62 | 53.07 |
| 23Q2 (18) | 0.41 | -3.8 | -30.39 | 2.26 | 2.26 | -35.24 | 43.04 | 46.54 | 38.62 | 5.05 | -32.68 | -52.72 | 225.20 | 3.94 | -9.59 | 154.11 | 20.19 | 2.64 |
| 23Q1 (17) | 0.43 | 18.07 | -13.59 | 2.21 | -1.34 | -37.39 | 29.37 | -22.91 | -3.04 | 7.50 | 30.28 | -44.03 | 216.67 | -31.53 | -11.43 | 128.22 | -35.82 | 8.07 |
| 22Q4 (16) | 0.37 | -14.27 | -27.35 | 2.24 | -0.88 | -37.25 | 38.10 | -45.42 | -2.66 | 5.76 | 108.85 | -42.26 | 316.46 | 13.29 | 28.66 | 199.78 | 28.34 | 46.39 |
| 22Q3 (15) | 0.43 | -28.51 | -18.81 | 2.26 | -35.24 | -37.91 | 69.80 | 124.8 | 82.34 | 2.76 | -74.18 | -72.76 | 279.34 | 12.14 | 23.34 | 155.67 | 3.68 | 31.44 |
| 22Q2 (14) | 0.60 | 19.42 | 14.71 | 3.49 | -1.13 | -5.16 | 31.05 | 2.51 | 17.35 | 10.68 | -20.32 | -26.36 | 249.10 | 1.83 | 3.38 | 150.15 | 26.56 | 8.85 |
| 22Q1 (13) | 0.50 | -0.74 | -6.92 | 3.53 | -1.12 | -11.31 | 30.29 | -22.61 | 89.91 | 13.40 | 34.4 | -38.21 | 244.62 | -0.55 | 11.27 | 118.64 | -13.07 | -10.75 |
| 21Q4 (12) | 0.50 | -4.19 | -6.16 | 3.57 | -1.92 | -10.97 | 39.14 | 2.25 | 1990.82 | 9.97 | -1.45 | -97.27 | 245.97 | 8.61 | -3.62 | 136.47 | 15.23 | -21.71 |
| 21Q3 (11) | 0.52 | 1.0 | 40.44 | 3.64 | -1.09 | 203.33 | 38.28 | 44.67 | 94.51 | 10.12 | -30.22 | -21.31 | 226.48 | -6.01 | -15.14 | 118.43 | -14.14 | -31.17 |
| 21Q2 (10) | 0.52 | -3.1 | 34.55 | 3.68 | -7.54 | 279.38 | 26.46 | 65.89 | -33.42 | 14.50 | -33.14 | 183.7 | 240.96 | 9.61 | -8.69 | 137.94 | 3.77 | -20.44 |
| 21Q1 (9) | 0.54 | 0.07 | 58.75 | 3.98 | -0.75 | 306.12 | 15.95 | 870.53 | -17.4 | 21.69 | -94.06 | 109.88 | 219.84 | -13.86 | -39.81 | 132.93 | -23.74 | -47.78 |
| 20Q4 (8) | 0.54 | 43.39 | 60.05 | 4.01 | 234.17 | 305.05 | -2.07 | -110.52 | -106.65 | 365.00 | 2738.89 | 7665.96 | 255.20 | -4.38 | -33.65 | 174.32 | 1.31 | -36.0 |
| 20Q3 (7) | 0.37 | -3.24 | -1.06 | 1.2 | 23.71 | 18.81 | 19.68 | -50.48 | -34.14 | 12.86 | 151.55 | 74.11 | 266.89 | 1.13 | -12.93 | 172.06 | -0.76 | -16.56 |
| 20Q2 (6) | 0.39 | 14.33 | -3.43 | 0.97 | -1.02 | -4.9 | 39.74 | 105.8 | -46.72 | 5.11 | -50.54 | 31.73 | 263.90 | -27.75 | -2.56 | 173.37 | -31.89 | -14.36 |
| 20Q1 (5) | 0.34 | 0.9 | -2.17 | 0.98 | -1.01 | -4.85 | 19.31 | -38.01 | -64.21 | 10.33 | 119.86 | 142.52 | 365.24 | -5.03 | 5.22 | 254.54 | -6.55 | 0.07 |
| 19Q4 (4) | 0.33 | -11.36 | 0.0 | 0.99 | -1.98 | 0.0 | 31.15 | 4.25 | 0.0 | 4.70 | -36.35 | 0.0 | 384.60 | 25.47 | 0.0 | 272.38 | 32.1 | 0.0 |
| 19Q3 (3) | 0.38 | -5.55 | 0.0 | 1.01 | -0.98 | 0.0 | 29.88 | -59.94 | 0.0 | 7.38 | 90.33 | 0.0 | 306.52 | 13.17 | 0.0 | 206.20 | 1.86 | 0.0 |
| 19Q2 (2) | 0.40 | 15.82 | 0.0 | 1.02 | -0.97 | 0.0 | 74.59 | 38.26 | 0.0 | 3.88 | -8.94 | 0.0 | 270.84 | -21.98 | 0.0 | 202.43 | -20.41 | 0.0 |
| 19Q1 (1) | 0.35 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 53.95 | 0.0 | 0.0 | 4.26 | 0.0 | 0.0 | 347.13 | 0.0 | 0.0 | 254.35 | 0.0 | 0.0 |
