- 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) | 0.87 | 1.49 | 91.6 | 10.2 | 16.85 | 173.1 | 1.05 | 64.06 | 361.40 | 9551.51 | 123.27 | 1.51 | 2.36 | -27.16 |
| 2022 (9) | 0.86 | 13.7 | 83.12 | 82.12 | 6.17 | -73.89 | 0.64 | -85.55 | 3.74 | 0.0 | 121.44 | -20.11 | 3.24 | -75.38 |
| 2021 (8) | 0.76 | -6.52 | 45.64 | -3.26 | 23.63 | 230.03 | 4.43 | 142.08 | 3.74 | -87.36 | 152.01 | 3.92 | 13.16 | 81.02 |
| 2020 (7) | 0.81 | 6.15 | 47.18 | 37.99 | 7.16 | -32.96 | 1.83 | 28.87 | 29.63 | -58.87 | 146.28 | -12.88 | 7.27 | -51.69 |
| 2019 (6) | 0.76 | -0.94 | 34.19 | -2.87 | 10.68 | 125.32 | 1.42 | 7.58 | 72.04 | -55.05 | 167.90 | 0.08 | 15.05 | 39.09 |
| 2018 (5) | 0.77 | 2.8 | 35.2 | 9.9 | 4.74 | -53.02 | 1.32 | -18.52 | 160.25 | 278.7 | 167.77 | 9.1 | 10.82 | -42.96 |
| 2017 (4) | 0.75 | -0.64 | 32.03 | 4.84 | 10.09 | 3.38 | 1.62 | -16.49 | 42.32 | 0.19 | 153.78 | -23.7 | 18.97 | -22.16 |
| 2016 (3) | 0.75 | -0.87 | 30.55 | 4.44 | 9.76 | 72.13 | 1.94 | -34.68 | 42.23 | 4087.31 | 201.54 | 153.29 | 24.37 | 213.64 |
| 2015 (2) | 0.76 | -1.75 | 29.25 | 5.33 | 5.67 | -37.62 | 2.97 | 0 | 1.01 | 0 | 79.57 | -43.2 | 7.77 | -55.95 |
| 2014 (1) | 0.77 | -2.02 | 27.77 | 23.09 | 9.09 | 8.34 | -16.52 | 0 | 0.00 | 0 | 140.10 | 47.1 | 17.64 | -26.53 |
| 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) | 0.87 | 0.3 | 1.49 | 91.6 | -2.24 | 10.2 | 0.58 | -35.56 | -56.06 | 14.92 | 0.0 | -79.18 | 123.27 | -0.2 | 1.51 | 2.36 | -52.23 | -27.16 |
| 23Q3 (19) | 0.87 | -0.32 | 4.65 | 93.7 | 1.13 | 45.32 | 0.90 | -60.87 | 100.0 | 14.92 | 0.0 | 6.19 | 123.52 | -1.58 | -5.36 | 4.94 | -27.03 | 57.32 |
| 23Q2 (18) | 0.87 | 0.7 | 7.62 | 92.65 | 11.02 | 67.48 | 2.30 | 784.62 | 389.36 | 14.92 | -79.18 | 6.19 | 125.50 | 5.03 | -9.25 | 6.77 | 325.79 | -34.59 |
| 23Q1 (17) | 0.87 | 0.8 | 13.76 | 83.45 | 0.4 | 82.13 | 0.26 | -80.3 | 85.71 | 71.65 | 0.0 | 410.01 | 119.49 | -1.61 | -25.15 | 1.59 | -50.93 | -81.07 |
| 22Q4 (16) | 0.86 | 3.42 | 13.7 | 83.12 | 28.91 | 82.12 | 1.32 | 193.33 | -66.33 | 71.65 | 410.01 | 410.01 | 121.44 | -6.95 | -20.11 | 3.24 | 3.18 | -75.38 |
| 22Q3 (15) | 0.83 | 2.51 | 9.71 | 64.48 | 16.56 | 52.94 | 0.45 | -4.26 | -59.46 | 14.05 | 0.0 | -99.24 | 130.51 | -5.63 | -19.84 | 3.14 | -69.66 | -87.8 |
| 22Q2 (14) | 0.81 | 6.45 | 8.8 | 55.32 | 20.73 | 36.46 | 0.47 | 235.71 | -94.0 | 14.05 | 0.0 | 60.03 | 138.29 | -13.37 | -15.22 | 10.35 | 23.21 | -0.77 |
| 22Q1 (13) | 0.76 | 0.75 | -3.23 | 45.82 | 0.39 | 3.31 | 0.14 | -96.43 | -97.89 | 14.05 | 0.0 | -15.41 | 159.64 | 5.02 | 4.18 | 8.40 | -36.17 | 12.45 |
| 21Q4 (12) | 0.76 | -0.21 | -6.52 | 45.64 | 8.25 | -3.26 | 3.92 | 253.15 | -22.38 | 14.05 | -99.24 | -28.88 | 152.01 | -6.63 | 3.92 | 13.16 | -48.85 | 81.02 |
| 21Q3 (11) | 0.76 | 1.65 | -8.1 | 42.16 | 4.0 | -13.75 | 1.11 | -85.82 | 117.65 | 1848.00 | 20949.41 | 2859.96 | 162.81 | -0.18 | 10.08 | 25.73 | 146.69 | 281.19 |
| 21Q2 (10) | 0.74 | -5.31 | -4.95 | 40.54 | -8.59 | 10.01 | 7.83 | 18.28 | 2272.73 | 8.78 | -47.14 | -85.94 | 163.11 | 6.45 | -9.61 | 10.43 | 39.63 | 21.42 |
| 21Q1 (9) | 0.79 | -2.67 | 2.25 | 44.35 | -6.0 | 23.37 | 6.62 | 31.09 | 1224.0 | 16.61 | -15.93 | -73.4 | 153.23 | 4.75 | -10.03 | 7.47 | 2.75 | -16.54 |
| 20Q4 (8) | 0.81 | -1.89 | 6.15 | 47.18 | -3.48 | 37.99 | 5.05 | 890.2 | 92.75 | 19.75 | -68.36 | -68.36 | 146.28 | -1.1 | -12.88 | 7.27 | 7.7 | -51.69 |
| 20Q3 (7) | 0.82 | 5.13 | 6.19 | 48.88 | 32.65 | 40.62 | 0.51 | 54.55 | -31.08 | 62.43 | 0.0 | -83.46 | 147.90 | -18.04 | -8.13 | 6.75 | -21.42 | -29.91 |
| 20Q2 (6) | 0.78 | 1.86 | 1.81 | 36.85 | 2.5 | 7.43 | 0.33 | -34.0 | -77.24 | 62.43 | 0.0 | -83.46 | 180.46 | 5.95 | 9.53 | 8.59 | -4.02 | -14.1 |
| 20Q1 (5) | 0.77 | 1.04 | -0.19 | 35.95 | 5.15 | 2.68 | 0.50 | -80.92 | -35.06 | 62.43 | 0.0 | 0 | 170.32 | 1.44 | 2.09 | 8.95 | -40.53 | -13.61 |
| 19Q4 (4) | 0.76 | -1.86 | 0.0 | 34.19 | -1.64 | 0.0 | 2.62 | 254.05 | 0.0 | 62.43 | -83.46 | 0.0 | 167.90 | 4.29 | 0.0 | 15.05 | 56.28 | 0.0 |
| 19Q3 (3) | 0.78 | 0.79 | 0.0 | 34.76 | 1.34 | 0.0 | 0.74 | -48.97 | 0.0 | 377.40 | 0.0 | 0.0 | 160.99 | -2.29 | 0.0 | 9.63 | -3.7 | 0.0 |
| 19Q2 (2) | 0.77 | -0.14 | 0.0 | 34.3 | -2.03 | 0.0 | 1.45 | 88.31 | 0.0 | 377.40 | 0 | 0.0 | 164.76 | -1.25 | 0.0 | 10.00 | -3.47 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 35.01 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 166.84 | 0.0 | 0.0 | 10.36 | 0.0 | 0.0 |
