- 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) | 0.42 | -2.13 | 10.12 | 2.53 | 7.52 | 166.67 | 7.81 | 28.45 | 5.64 | -63.71 | 233.73 | 4.74 | 165.52 | 5.7 |
| 2022 (9) | 0.43 | 20.62 | 9.87 | 86.23 | 2.82 | -12.96 | 6.08 | -51.09 | 15.53 | 417.78 | 223.15 | -0.7 | 156.60 | -24.89 |
| 2021 (8) | 0.35 | 3.94 | 5.3 | 27.71 | 3.24 | -46.8 | 12.43 | 79.62 | 3.00 | -28.19 | 224.73 | -5.53 | 208.50 | 14.65 |
| 2020 (7) | 0.34 | -21.82 | 4.15 | -3.94 | 6.09 | -23.3 | 6.92 | -34.1 | 4.18 | -29.82 | 237.89 | 39.54 | 181.86 | 112.7 |
| 2019 (6) | 0.43 | 69.59 | 4.32 | 385.39 | 7.94 | 92.25 | 10.50 | -96.83 | 5.95 | 677.12 | 170.48 | -25.95 | 85.50 | -27.0 |
| 2018 (5) | 0.26 | 46.99 | 0.89 | 0 | 4.13 | -46.08 | 331.39 | 115.3 | 0.77 | 0 | 230.21 | -30.01 | 117.13 | -36.45 |
| 2017 (4) | 0.17 | -65.57 | 0 | 0 | 7.66 | 206.4 | 153.92 | 0 | 0.00 | 0 | 328.94 | 267.82 | 184.31 | 133.27 |
| 2016 (3) | 0.51 | 13.73 | 1.01 | 1.0 | 2.5 | 233.33 | -19.54 | 0 | 0.00 | 0 | 89.43 | -1.32 | 79.01 | 140.15 |
| 2015 (2) | 0.45 | 120.7 | 1.0 | 9.89 | 0.75 | -29.25 | -96.49 | 0 | 0.00 | 0 | 90.63 | -23.04 | 32.90 | -66.6 |
| 2014 (1) | 0.20 | -26.5 | 0.91 | -28.91 | 1.06 | -15.87 | -6.93 | 0 | 0.00 | 0 | 117.76 | 15.15 | 98.50 | 34.58 |
| 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) | 0.42 | -4.35 | -2.13 | 10.12 | -3.71 | 2.53 | 12.83 | 287.57 | 178.91 | 14.96 | 68.02 | -82.88 | 233.73 | 15.86 | 4.74 | 165.52 | 25.22 | 5.7 |
| 23Q3 (19) | 0.44 | -4.22 | 9.05 | 10.51 | -5.91 | 58.76 | -6.84 | -143.87 | -177.55 | 8.90 | 0.0 | -34.75 | 201.74 | 0.73 | 61.08 | 132.18 | -8.23 | 40.68 |
| 23Q2 (18) | 0.46 | 1.88 | 17.55 | 11.17 | 3.14 | 67.22 | 15.59 | 28.0 | 4.77 | 8.90 | -45.15 | -23.56 | 200.27 | -1.62 | 68.71 | 144.03 | 1.43 | 66.7 |
| 23Q1 (17) | 0.45 | 4.85 | 18.66 | 10.83 | 9.73 | 62.13 | 12.18 | 164.78 | 923.53 | 16.23 | -81.42 | 1.46 | 203.56 | -8.78 | -17.29 | 142.00 | -9.32 | -33.02 |
| 22Q4 (16) | 0.43 | 6.57 | 20.62 | 9.87 | 49.09 | 86.23 | 4.60 | -47.85 | -44.11 | 87.38 | 540.25 | 446.09 | 223.15 | 78.18 | -0.7 | 156.60 | 66.67 | -24.89 |
| 22Q3 (15) | 0.40 | 3.25 | 48.46 | 6.62 | -0.9 | 65.5 | 8.82 | -40.73 | -50.56 | 13.65 | 17.14 | 130.26 | 125.24 | 5.5 | -68.77 | 93.96 | 8.75 | -75.15 |
| 22Q2 (14) | 0.39 | 2.84 | -0.05 | 6.68 | 0.0 | 62.93 | 14.88 | 1150.42 | -40.36 | 11.65 | -27.19 | 139.45 | 118.71 | -51.76 | -18.89 | 86.40 | -59.25 | -19.51 |
| 22Q1 (13) | 0.38 | 6.59 | 14.18 | 6.68 | 26.04 | 64.53 | 1.19 | -85.54 | 213.16 | 16.00 | 0.0 | -32.05 | 246.10 | 9.51 | 19.38 | 212.00 | 1.68 | 27.08 |
| 21Q4 (12) | 0.35 | 31.17 | 3.94 | 5.3 | 32.5 | 27.71 | 8.23 | -53.87 | 44.13 | 16.00 | 169.96 | -32.05 | 224.73 | -43.96 | -5.53 | 208.50 | -44.87 | 14.65 |
| 21Q3 (11) | 0.27 | -30.49 | -19.91 | 4.0 | -2.44 | 5.82 | 17.84 | -28.5 | -0.94 | 5.93 | 21.82 | -9.33 | 400.99 | 173.98 | 49.08 | 378.17 | 252.31 | 120.35 |
| 21Q2 (10) | 0.39 | 17.48 | 2.73 | 4.1 | 0.99 | 5.67 | 24.95 | 6465.79 | 591.14 | 4.87 | -79.34 | -85.95 | 146.36 | -29.0 | -33.63 | 107.34 | -35.66 | -39.86 |
| 21Q1 (9) | 0.33 | -2.97 | -18.34 | 4.06 | -2.17 | -10.96 | 0.38 | -93.35 | -82.73 | 23.55 | 0.0 | -73.93 | 206.15 | -13.34 | 4.46 | 166.82 | -8.27 | 7.23 |
| 20Q4 (8) | 0.34 | 1.07 | -21.78 | 4.15 | 9.79 | -3.94 | 5.71 | -68.3 | -61.24 | 23.55 | 260.21 | 257.89 | 237.89 | -11.56 | 39.54 | 181.86 | 5.97 | 112.7 |
| 20Q3 (7) | 0.34 | -10.84 | -4.54 | 3.78 | -2.58 | 37.45 | 18.01 | 398.89 | 229.25 | 6.54 | -81.12 | -89.28 | 268.98 | 21.98 | 19.49 | 171.62 | -3.85 | 27.48 |
| 20Q2 (6) | 0.38 | -6.61 | 36.39 | 3.88 | -14.91 | 259.26 | 3.61 | 64.09 | 43.82 | 34.62 | -61.67 | 35.78 | 220.51 | 11.74 | 13.38 | 178.49 | 14.73 | 69.55 |
| 20Q1 (5) | 0.40 | -7.06 | 43.09 | 4.56 | 5.56 | 334.29 | 2.20 | -85.06 | -64.8 | 90.33 | 1273.07 | 254.25 | 197.34 | 15.76 | -3.32 | 155.57 | 81.95 | 12.35 |
| 19Q4 (4) | 0.43 | 23.35 | 0.0 | 4.32 | 57.09 | 0.0 | 14.73 | 169.29 | 0.0 | 6.58 | -89.21 | 0.0 | 170.48 | -24.26 | 0.0 | 85.50 | -36.49 | 0.0 |
| 19Q3 (3) | 0.35 | 27.39 | 0.0 | 2.75 | 154.63 | 0.0 | 5.47 | 117.93 | 0.0 | 61.00 | 139.22 | 0.0 | 225.10 | 15.74 | 0.0 | 134.63 | 27.89 | 0.0 |
| 19Q2 (2) | 0.28 | -2.02 | 0.0 | 1.08 | 2.86 | 0.0 | 2.51 | -59.84 | 0.0 | 25.50 | 0.0 | 0.0 | 194.48 | -4.72 | 0.0 | 105.27 | -23.98 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 1.05 | 0.0 | 0.0 | 6.25 | 0.0 | 0.0 | 25.50 | 0.0 | 0.0 | 204.11 | 0.0 | 0.0 | 138.47 | 0.0 | 0.0 |
