- 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) | 0.32 | -10.82 | 0.84 | -28.81 | 6.29 | 17.57 | 44.28 | -20.86 | 0.43 | 6.45 | 281.86 | 4.81 | 189.59 | 30.74 |
| 2022 (9) | 0.36 | 0.41 | 1.18 | 19.19 | 5.35 | 36.48 | 55.95 | 12.53 | 0.41 | -71.92 | 268.92 | -12.39 | 145.01 | -5.95 |
| 2021 (8) | 0.36 | 23.66 | 0.99 | 45.59 | 3.92 | -2.0 | 49.72 | -23.09 | 1.45 | 11.89 | 306.96 | -30.42 | 154.18 | -41.89 |
| 2020 (7) | 0.29 | 23.96 | 0.68 | 36.0 | 4.0 | 7.53 | 64.65 | -6.6 | 1.30 | 79.19 | 441.18 | -16.12 | 265.31 | -10.38 |
| 2019 (6) | 0.24 | -36.23 | 0.5 | -18.03 | 3.72 | 9.41 | 69.22 | -53.29 | 0.73 | -32.54 | 525.95 | 49.94 | 296.03 | 27.31 |
| 2018 (5) | 0.37 | 22.04 | 0.61 | 125.93 | 3.4 | 7.26 | 148.20 | -11.62 | 1.08 | 204.72 | 350.78 | -11.17 | 232.52 | -27.97 |
| 2017 (4) | 0.30 | -12.54 | 0.27 | 22.73 | 3.17 | 31.54 | 167.68 | 1.72 | 0.35 | -11.76 | 394.89 | 9.38 | 322.79 | 11.75 |
| 2016 (3) | 0.35 | -31.41 | 0.22 | -8.33 | 2.41 | -1.63 | 164.84 | -12.64 | 0.40 | 34.55 | 361.04 | 66.55 | 288.84 | 59.67 |
| 2015 (2) | 0.51 | -23.18 | 0.24 | -4.0 | 2.45 | 0 | 188.69 | 0 | 0.30 | 0 | 216.78 | 38.65 | 180.90 | 36.64 |
| 2014 (1) | 0.66 | 0 | 0.25 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 156.35 | 0 | 132.39 | 0 |
| 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) | 0.32 | -17.37 | -10.82 | 0.84 | -37.78 | -28.81 | 30.06 | -60.61 | -41.55 | 3.00 | 45.16 | 96.55 | 281.86 | -2.53 | 4.81 | 189.59 | -6.83 | 30.74 |
| 23Q3 (19) | 0.39 | -3.93 | -3.65 | 1.35 | 66.67 | 31.07 | 76.31 | 19.81 | -3.41 | 2.07 | 62.38 | 74.38 | 289.17 | 21.58 | 21.16 | 203.48 | 33.12 | 54.14 |
| 23Q2 (18) | 0.41 | 2.61 | -5.1 | 0.81 | -4.71 | -35.71 | 63.69 | 319.84 | 14.63 | 1.27 | -69.28 | -44.96 | 237.85 | -1.0 | 3.58 | 152.86 | 40.24 | 26.81 |
| 23Q1 (17) | 0.40 | 9.5 | -8.13 | 0.85 | -27.97 | -31.45 | 15.17 | -70.5 | -55.17 | 4.14 | 171.43 | -13.29 | 240.26 | -10.66 | 2.77 | 109.00 | -24.83 | 2.02 |
| 22Q4 (16) | 0.36 | -10.74 | 0.41 | 1.18 | 14.56 | 19.19 | 51.43 | -34.9 | -30.15 | 1.53 | 28.78 | -58.66 | 268.92 | 12.67 | -12.39 | 145.01 | 9.85 | -5.95 |
| 22Q3 (15) | 0.41 | -5.38 | 24.73 | 1.03 | -18.25 | 56.06 | 79.00 | 42.19 | 58.57 | 1.19 | -48.75 | -77.95 | 238.67 | 3.94 | -30.68 | 132.01 | 9.52 | -26.35 |
| 22Q2 (14) | 0.43 | -0.67 | 15.42 | 1.26 | 1.61 | 90.91 | 55.56 | 64.18 | 64.04 | 2.31 | -51.6 | -69.84 | 229.62 | -1.78 | -21.58 | 120.54 | 12.82 | -9.54 |
| 22Q1 (13) | 0.43 | 19.69 | 14.81 | 1.24 | 25.25 | 113.79 | 33.84 | -54.04 | -14.2 | 4.78 | 29.4 | -41.5 | 233.79 | -23.84 | -20.6 | 106.84 | -30.7 | -35.3 |
| 21Q4 (12) | 0.36 | 10.88 | 23.66 | 0.99 | 50.0 | 45.59 | 73.63 | 47.79 | 410.61 | 3.69 | -31.31 | -85.8 | 306.96 | -10.85 | -30.42 | 154.18 | -13.98 | -41.89 |
| 21Q3 (11) | 0.33 | -12.45 | 18.86 | 0.66 | 0.0 | 13.79 | 49.82 | 47.09 | -25.76 | 5.38 | -29.89 | 53.57 | 344.30 | 17.59 | -17.31 | 179.23 | 34.51 | -16.98 |
| 21Q2 (10) | 0.37 | -1.19 | 0.4 | 0.66 | 13.79 | 11.86 | 33.87 | -14.12 | -60.11 | 7.67 | -6.12 | 219.44 | 292.80 | -0.56 | 6.83 | 133.25 | -19.31 | -3.63 |
| 21Q1 (9) | 0.38 | 28.91 | 8.71 | 0.58 | -14.71 | 45.0 | 39.44 | 173.51 | -58.08 | 8.17 | -68.59 | 186.94 | 294.46 | -33.26 | -2.09 | 165.13 | -37.76 | -1.69 |
| 20Q4 (8) | 0.29 | 6.58 | 23.96 | 0.68 | 17.24 | 36.0 | 14.42 | -78.51 | -55.45 | 26.00 | 642.86 | 251.35 | 441.18 | 5.96 | -16.12 | 265.31 | 22.9 | -10.38 |
| 20Q3 (7) | 0.28 | -26.04 | 5.48 | 0.58 | -1.69 | 41.46 | 67.11 | -20.95 | -26.78 | 3.50 | 45.83 | 56.58 | 416.36 | 51.91 | -9.54 | 215.88 | 56.13 | -8.63 |
| 20Q2 (6) | 0.37 | 6.99 | -12.61 | 0.59 | 47.5 | 0.0 | 84.90 | -9.76 | 36.17 | 2.40 | -15.68 | -43.27 | 274.08 | -8.86 | 1.87 | 138.27 | -17.68 | -22.04 |
| 20Q1 (5) | 0.35 | 47.0 | -8.52 | 0.4 | -20.0 | -33.33 | 94.08 | 190.64 | 17.19 | 2.85 | -61.54 | -18.68 | 300.74 | -42.82 | -8.59 | 167.97 | -43.26 | -15.08 |
| 19Q4 (4) | 0.24 | -9.31 | 0.0 | 0.5 | 21.95 | 0.0 | 32.37 | -64.68 | 0.0 | 7.40 | 231.05 | 0.0 | 525.95 | 14.27 | 0.0 | 296.03 | 25.29 | 0.0 |
| 19Q3 (3) | 0.26 | -38.73 | 0.0 | 0.41 | -30.51 | 0.0 | 91.66 | 47.01 | 0.0 | 2.24 | -47.17 | 0.0 | 460.25 | 71.06 | 0.0 | 236.28 | 33.22 | 0.0 |
| 19Q2 (2) | 0.43 | 11.99 | 0.0 | 0.59 | -1.67 | 0.0 | 62.35 | -22.33 | 0.0 | 4.23 | 20.88 | 0.0 | 269.05 | -18.22 | 0.0 | 177.36 | -10.33 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 80.28 | 0.0 | 0.0 | 3.50 | 0.0 | 0.0 | 328.99 | 0.0 | 0.0 | 197.80 | 0.0 | 0.0 |
