- 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 | -10.73 | 3.62 | -12.14 | 18.37 | -4.87 | 38.68 | -51.14 | 0.81 | 43.02 | 193.72 | 25.24 | 129.10 | 29.35 |
| 2022 (9) | 0.35 | 31.8 | 4.12 | 724.0 | 19.31 | 31.27 | 79.17 | -14.97 | 0.57 | 169.88 | 154.68 | -36.4 | 99.81 | -40.56 |
| 2021 (8) | 0.27 | 13.3 | 0.5 | 0.0 | 14.71 | 12.2 | 93.11 | -13.63 | 0.21 | 0 | 243.21 | -25.38 | 167.93 | -27.44 |
| 2020 (7) | 0.24 | 3.88 | 0.5 | 0 | 13.11 | 1.08 | 107.80 | 61.28 | 0.00 | 0 | 325.91 | -11.14 | 231.45 | -17.31 |
| 2019 (6) | 0.23 | -31.1 | 0 | 0 | 12.97 | 20.09 | 66.84 | -31.57 | 0.00 | 0 | 366.75 | 92.14 | 279.90 | 123.47 |
| 2018 (5) | 0.33 | -4.31 | 1.67 | 0.0 | 10.8 | 12.97 | 97.68 | -36.46 | 0.61 | 4.8 | 190.88 | 5.97 | 125.25 | 1.24 |
| 2017 (4) | 0.34 | -12.7 | 1.67 | 659.09 | 9.56 | 24.32 | 153.73 | -12.06 | 0.58 | 209.12 | 180.13 | 27.78 | 123.71 | 16.35 |
| 2016 (3) | 0.39 | -22.45 | 0.22 | -90.68 | 7.69 | 19.41 | 174.82 | 231.41 | 0.19 | -94.06 | 140.97 | -11.19 | 106.33 | 7.87 |
| 2015 (2) | 0.51 | 2.96 | 2.36 | 81.54 | 6.44 | 15.83 | 52.75 | 143.54 | 3.18 | 37.37 | 158.74 | -0.99 | 98.57 | -8.69 |
| 2014 (1) | 0.49 | 20.74 | 1.3 | 21.5 | 5.56 | 102.18 | 21.66 | 179.12 | 2.31 | 0 | 160.33 | 6.86 | 107.95 | -11.47 |
| 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 | -1.81 | -10.73 | 3.62 | -12.14 | -12.14 | 33.26 | -11.38 | 0.76 | 3.91 | 136.09 | 48.32 | 193.72 | 23.48 | 25.24 | 129.10 | 25.74 | 29.35 |
| 23Q3 (19) | 0.32 | -9.05 | -14.89 | 4.12 | 13.81 | -19.53 | 37.53 | -10.75 | -61.5 | 1.66 | -9.94 | -17.14 | 156.88 | 8.67 | 9.81 | 102.67 | 13.96 | 10.28 |
| 23Q2 (18) | 0.35 | -4.43 | -13.43 | 3.62 | 0.0 | -31.7 | 42.05 | -0.14 | -77.62 | 1.84 | -16.05 | 253.28 | 144.37 | 3.09 | 27.21 | 90.09 | 4.65 | 27.57 |
| 23Q1 (17) | 0.37 | 4.61 | 23.1 | 3.62 | -12.14 | 624.0 | 42.11 | 27.57 | -63.18 | 2.19 | -16.91 | 184.93 | 140.04 | -9.46 | -33.96 | 86.09 | -13.75 | -38.64 |
| 22Q4 (16) | 0.35 | -6.39 | 31.8 | 4.12 | -19.53 | 724.0 | 33.01 | -66.13 | -71.02 | 2.64 | 31.88 | 253.45 | 154.68 | 8.27 | -36.4 | 99.81 | 7.21 | -40.56 |
| 22Q3 (15) | 0.38 | -7.49 | 42.02 | 5.12 | -3.4 | 412.0 | 97.47 | -48.13 | -8.0 | 2.00 | 284.0 | 176.0 | 142.87 | 25.89 | -40.23 | 93.10 | 31.83 | -39.71 |
| 22Q2 (14) | 0.41 | 35.89 | 36.16 | 5.3 | 960.0 | 430.0 | 187.92 | 64.32 | 99.6 | 0.52 | -32.29 | -36.46 | 113.49 | -46.48 | -44.01 | 70.62 | -49.67 | -47.95 |
| 22Q1 (13) | 0.30 | 12.0 | -3.58 | 0.5 | 0.0 | -61.54 | 114.36 | 0.4 | 84.45 | 0.77 | 3.08 | -36.92 | 212.06 | -12.81 | 9.75 | 140.31 | -16.45 | 11.84 |
| 21Q4 (12) | 0.27 | 0.87 | 13.3 | 0.5 | -50.0 | 0.0 | 113.91 | 7.52 | 69.11 | 0.75 | 2.99 | 0 | 243.21 | 1.75 | -25.38 | 167.93 | 8.76 | -27.44 |
| 21Q3 (11) | 0.26 | -11.3 | 1.23 | 1.0 | 0.0 | 0.0 | 105.94 | 12.52 | 6.99 | 0.72 | -11.59 | 0 | 239.02 | 17.93 | -14.3 | 154.41 | 13.81 | -18.13 |
| 21Q2 (10) | 0.30 | -3.78 | 14.87 | 1.0 | -23.08 | 0 | 94.15 | 51.85 | -50.42 | 0.82 | -32.79 | 0 | 202.68 | 4.9 | -28.21 | 135.67 | 8.14 | -33.14 |
| 21Q1 (9) | 0.31 | 31.61 | 18.97 | 1.3 | 160.0 | 0 | 62.00 | -7.96 | -39.56 | 1.22 | 0 | 0 | 193.22 | -40.71 | -33.46 | 125.46 | -45.79 | -39.73 |
| 20Q4 (8) | 0.24 | -9.88 | 3.88 | 0.5 | -50.0 | 0 | 67.36 | -31.97 | -22.65 | 0.00 | 0 | 0 | 325.91 | 16.86 | -11.14 | 231.45 | 22.72 | -17.31 |
| 20Q3 (7) | 0.26 | 0.66 | -25.58 | 1.0 | 0 | -52.15 | 99.02 | -47.85 | 67.29 | 0.00 | 0 | -100.0 | 278.89 | -1.21 | 13.94 | 188.60 | -7.06 | 3.82 |
| 20Q2 (6) | 0.26 | -0.35 | -35.32 | 0 | 0 | -100.0 | 189.89 | 85.11 | 134.84 | 0.00 | 0 | -100.0 | 282.31 | -2.79 | 49.63 | 202.93 | -2.52 | 64.72 |
| 20Q1 (5) | 0.26 | 14.92 | -33.25 | 0 | 0 | -100.0 | 102.58 | 17.79 | 125.55 | 0.00 | 0 | -100.0 | 290.40 | -20.82 | 42.44 | 208.18 | -25.62 | 62.02 |
| 19Q4 (4) | 0.23 | -35.44 | 0.0 | 0 | -100.0 | 0.0 | 87.09 | 47.14 | 0.0 | 0.00 | -100.0 | 0.0 | 366.75 | 49.84 | 0.0 | 279.90 | 54.08 | 0.0 |
| 19Q3 (3) | 0.35 | -12.51 | 0.0 | 2.09 | 90.0 | 0.0 | 59.19 | -26.8 | 0.0 | 1.89 | 21.14 | 0.0 | 244.76 | 29.73 | 0.0 | 181.66 | 47.45 | 0.0 |
| 19Q2 (2) | 0.40 | 2.85 | 0.0 | 1.1 | -27.15 | 0.0 | 80.86 | 77.79 | 0.0 | 1.56 | -46.98 | 0.0 | 188.67 | -7.46 | 0.0 | 123.20 | -4.12 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 45.48 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 203.88 | 0.0 | 0.0 | 128.49 | 0.0 | 0.0 |
