- 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) | 0.58 | -12.57 | 44.01 | -21.42 | 77.86 | 9.32 | -0.73 | 0 | 1.27 | 0.0 | 125.29 | 26.05 | 57.46 | 31.82 |
| 2022 (9) | 0.66 | 3.03 | 56.01 | 48.25 | 71.22 | -39.35 | 0.04 | -99.56 | 1.27 | 0.0 | 99.40 | -24.4 | 43.59 | -28.31 |
| 2021 (8) | 0.64 | 1.33 | 37.78 | 47.98 | 117.42 | -10.53 | 9.01 | -70.45 | 1.27 | 111.79 | 131.49 | 5.26 | 60.80 | -17.87 |
| 2020 (7) | 0.63 | -8.65 | 25.53 | -18.77 | 131.24 | 124.3 | 30.49 | 435.85 | 0.60 | -85.6 | 124.92 | 34.5 | 74.03 | 50.38 |
| 2019 (6) | 0.69 | -1.66 | 31.43 | 6.18 | 58.51 | 5.29 | 5.69 | 53.78 | 4.16 | -32.17 | 92.88 | 11.61 | 49.23 | 20.75 |
| 2018 (5) | 0.70 | 4.08 | 29.6 | 45.88 | 55.57 | 24.65 | 3.70 | 0 | 6.13 | 295.16 | 83.22 | -19.15 | 40.77 | -13.49 |
| 2017 (4) | 0.68 | 15.92 | 20.29 | 35.36 | 44.58 | -5.65 | -5.66 | 0 | 1.55 | 0.0 | 102.93 | -20.55 | 47.13 | -28.89 |
| 2016 (3) | 0.58 | -10.12 | 14.99 | 6.84 | 47.25 | 7.02 | 16.03 | 15.99 | 1.55 | -19.58 | 129.55 | 21.39 | 66.28 | 0.41 |
| 2015 (2) | 0.65 | -8.15 | 14.03 | 32.48 | 44.15 | -7.33 | 13.82 | -0.43 | 1.93 | -9.64 | 106.72 | 1.78 | 66.01 | 0.17 |
| 2014 (1) | 0.71 | -7.29 | 10.59 | -21.03 | 47.64 | 27.89 | 13.88 | 597.49 | 2.14 | 0 | 104.85 | 0.18 | 65.90 | -5.04 |
| 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) | 0.58 | -0.36 | -12.57 | 44.01 | 2.3 | -21.42 | 2.16 | 844.83 | 395.89 | 959.50 | 1106.01 | 9132.7 | 125.29 | -0.01 | 26.05 | 57.46 | 25.76 | 31.82 |
| 23Q3 (19) | 0.58 | -5.62 | -6.08 | 43.02 | 0.63 | -9.83 | -0.29 | 87.87 | -106.67 | 79.56 | 665.56 | 665.56 | 125.30 | 10.14 | 24.96 | 45.69 | -19.97 | 12.21 |
| 23Q2 (18) | 0.61 | -6.79 | -0.78 | 42.75 | -21.36 | 2.96 | -2.39 | -21.32 | 26.91 | 10.39 | 0.0 | -73.93 | 113.76 | 14.7 | 11.37 | 57.09 | 22.41 | 26.5 |
| 23Q1 (17) | 0.66 | -0.26 | 3.95 | 54.36 | -2.95 | 63.39 | -1.97 | -169.86 | -258.18 | 10.39 | 0.0 | -73.93 | 99.18 | -0.22 | -22.31 | 46.64 | 7.0 | -21.93 |
| 22Q4 (16) | 0.66 | 7.04 | 3.03 | 56.01 | 17.4 | 48.25 | -0.73 | -116.78 | -147.71 | 10.39 | 0.0 | -73.93 | 99.40 | -0.87 | -24.4 | 43.59 | 7.05 | -28.31 |
| 22Q3 (15) | 0.62 | -0.29 | -2.94 | 47.71 | 14.91 | 26.32 | 4.35 | 233.03 | -49.48 | 10.39 | -73.93 | 72.17 | 100.27 | -1.84 | -27.52 | 40.72 | -9.77 | -35.0 |
| 22Q2 (14) | 0.62 | -2.35 | -3.84 | 41.52 | 24.8 | 83.96 | -3.27 | -494.55 | -169.28 | 39.86 | 0.0 | 185.9 | 102.15 | -19.98 | -26.24 | 45.13 | -24.46 | -30.92 |
| 22Q1 (13) | 0.63 | -1.14 | -5.81 | 33.27 | -11.94 | 17.94 | -0.55 | -135.95 | -102.21 | 39.86 | 0.0 | 1306.41 | 127.66 | -2.91 | 12.64 | 59.74 | -1.74 | -1.57 |
| 21Q4 (12) | 0.64 | 0.83 | 1.33 | 37.78 | 0.03 | 47.98 | 1.53 | -82.23 | -97.59 | 39.86 | 560.32 | 3467.49 | 131.49 | -4.95 | 5.26 | 60.80 | -2.95 | -17.87 |
| 21Q3 (11) | 0.64 | -1.21 | -1.24 | 37.77 | 67.35 | 77.82 | 8.61 | 82.42 | -82.26 | 6.04 | -56.7 | 208.35 | 138.34 | -0.11 | 11.07 | 62.65 | -4.1 | -7.4 |
| 21Q2 (10) | 0.64 | -4.36 | -5.22 | 22.57 | -19.99 | -25.73 | 4.72 | -81.01 | -74.45 | 13.94 | 391.93 | 201.47 | 138.49 | 22.2 | 42.13 | 65.33 | 7.65 | 22.48 |
| 21Q1 (9) | 0.67 | 6.36 | -0.04 | 28.21 | 10.5 | -17.35 | 24.85 | -60.79 | 1841.41 | 2.83 | 153.66 | -99.69 | 113.33 | -9.28 | 29.79 | 60.69 | -18.02 | 28.53 |
| 20Q4 (8) | 0.63 | -1.72 | -8.65 | 25.53 | 20.2 | -15.1 | 63.38 | 30.6 | 720.98 | 1.12 | -42.93 | -89.2 | 124.92 | 0.3 | 34.5 | 74.03 | 9.41 | 50.38 |
| 20Q3 (7) | 0.64 | -5.19 | -6.83 | 21.24 | -30.11 | -27.95 | 48.53 | 162.75 | 537.71 | 1.96 | -57.67 | -83.91 | 124.55 | 27.82 | 37.99 | 67.66 | 26.85 | 59.84 |
| 20Q2 (6) | 0.68 | 0.86 | 1.28 | 30.39 | -10.96 | 11.65 | 18.47 | 1342.97 | 1810.19 | 4.62 | -99.49 | -58.88 | 97.44 | 11.59 | 19.6 | 53.34 | 12.96 | 28.93 |
| 20Q1 (5) | 0.67 | -2.8 | -1.72 | 34.13 | 13.5 | 21.33 | 1.28 | -83.42 | -84.02 | 912.00 | 8718.32 | 8009.83 | 87.32 | -5.99 | 4.01 | 47.22 | -4.08 | 0.15 |
| 19Q4 (4) | 0.69 | 0.23 | 0.0 | 30.07 | 2.0 | 0.0 | 7.72 | 1.45 | 0.0 | 10.34 | -14.98 | 0.0 | 92.88 | 2.9 | 0.0 | 49.23 | 16.3 | 0.0 |
| 19Q3 (3) | 0.69 | 3.07 | 0.0 | 29.48 | 8.3 | 0.0 | 7.61 | 804.63 | 0.0 | 12.16 | 8.17 | 0.0 | 90.26 | 10.79 | 0.0 | 42.33 | 2.32 | 0.0 |
| 19Q2 (2) | 0.67 | -2.13 | 0.0 | 27.22 | -3.23 | 0.0 | -1.08 | -113.48 | 0.0 | 11.25 | 0.0 | 0.0 | 81.47 | -2.95 | 0.0 | 41.37 | -12.26 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 28.13 | 0.0 | 0.0 | 8.01 | 0.0 | 0.0 | 11.25 | 0.0 | 0.0 | 83.95 | 0.0 | 0.0 | 47.15 | 0.0 | 0.0 |
