- 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) | 0.65 | 26.24 | 23.92 | 87.31 | 3.92 | -18.67 | 2.08 | 0 | 1.87 | 394.27 | 118.98 | -23.51 | 37.09 | -47.11 |
| 2022 (9) | 0.52 | 22.3 | 12.77 | 46.44 | 4.82 | -3.6 | -7.92 | 0 | 0.38 | 0.0 | 155.54 | -23.41 | 70.13 | -50.2 |
| 2021 (8) | 0.42 | -7.02 | 8.72 | 37.11 | 5.0 | 49.7 | 38.69 | 386800.0 | 0.38 | -62.2 | 203.07 | 21.94 | 140.81 | 40.85 |
| 2020 (7) | 0.46 | 12.79 | 6.36 | 21.14 | 3.34 | -24.09 | 0.01 | -99.88 | 1.00 | 0.0 | 166.53 | -17.45 | 99.97 | -5.12 |
| 2019 (6) | 0.40 | -16.44 | 5.25 | 28.05 | 4.4 | 3.77 | 8.13 | 0 | 1.00 | 0 | 201.74 | 55.12 | 105.37 | 127.68 |
| 2018 (5) | 0.48 | 44.7 | 4.1 | 95.24 | 4.24 | 1.19 | -19.63 | 0 | 0.00 | 0 | 130.05 | -32.34 | 46.28 | -37.43 |
| 2017 (4) | 0.33 | -1.76 | 2.1 | 18.64 | 4.19 | -31.42 | 3.61 | 0 | 0.00 | 0 | 192.21 | -3.18 | 73.97 | 47.38 |
| 2016 (3) | 0.34 | -16.68 | 1.77 | -46.85 | 6.11 | -5.56 | -28.24 | 0 | 0.00 | 0 | 198.52 | 32.46 | 50.19 | -14.8 |
| 2015 (2) | 0.41 | 32.52 | 3.33 | 33.2 | 6.47 | -44.98 | -23.36 | 0 | 0.00 | 0 | 149.87 | -24.9 | 58.91 | -15.94 |
| 2014 (1) | 0.31 | 18.91 | 2.5 | 59.24 | 11.76 | -16.36 | -12.91 | 0 | 0.00 | 0 | 199.57 | -11.84 | 70.08 | -35.37 |
| 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) | 0.65 | 2.51 | 26.24 | 23.92 | 2.53 | 87.31 | -6.38 | -169.96 | 77.95 | 0.96 | 0.0 | -65.99 | 118.98 | -5.81 | -23.51 | 37.09 | -26.06 | -47.11 |
| 23Q3 (19) | 0.64 | 6.86 | 49.7 | 23.33 | 26.86 | 143.53 | 9.12 | 170.62 | 300.0 | 0.96 | -69.08 | -65.99 | 126.32 | -4.11 | -34.12 | 50.16 | -19.11 | -57.65 |
| 23Q2 (18) | 0.60 | 10.41 | 68.54 | 18.39 | 28.6 | 168.86 | 3.37 | -30.94 | -75.58 | 3.11 | -20.63 | 9.99 | 131.73 | -9.77 | -43.45 | 62.01 | -5.34 | -59.72 |
| 23Q1 (17) | 0.54 | 4.38 | 45.47 | 14.3 | 11.98 | 94.29 | 4.88 | 116.87 | -16.58 | 3.92 | 38.59 | -58.93 | 145.99 | -6.14 | -34.16 | 65.51 | -6.59 | -49.71 |
| 22Q4 (16) | 0.52 | 21.55 | 22.3 | 12.77 | 33.3 | 46.44 | -28.93 | -534.43 | -123.55 | 2.83 | 0.0 | 596.11 | 155.54 | -18.88 | -23.41 | 70.13 | -40.79 | -50.2 |
| 22Q3 (15) | 0.43 | 20.32 | -18.25 | 9.58 | 40.06 | 15.01 | -4.56 | -133.04 | -150.05 | 2.83 | 0.0 | -42.66 | 191.73 | -17.7 | 52.29 | 118.45 | -23.05 | 80.26 |
| 22Q2 (14) | 0.35 | -4.71 | -31.71 | 6.84 | -7.07 | -16.48 | 13.80 | 135.9 | 180.49 | 2.83 | -70.37 | -70.99 | 232.96 | 5.06 | 86.28 | 153.94 | 18.17 | 112.71 |
| 22Q1 (13) | 0.37 | -12.25 | -24.61 | 7.36 | -15.6 | -2.52 | 5.85 | -95.24 | 165.91 | 9.55 | 2249.13 | -76.43 | 221.74 | 9.19 | 72.01 | 130.27 | -7.49 | 83.84 |
| 21Q4 (12) | 0.42 | -18.75 | -7.02 | 8.72 | 4.68 | 37.11 | 122.83 | 1248.3 | 4599.27 | 0.41 | -91.76 | -88.85 | 203.07 | 61.29 | 21.94 | 140.81 | 114.29 | 40.85 |
| 21Q3 (11) | 0.52 | 0.5 | 36.97 | 8.33 | 1.71 | 80.3 | 9.11 | 85.16 | 195.39 | 4.93 | -49.4 | 35.42 | 125.90 | 0.67 | -40.38 | 65.71 | -9.2 | -48.38 |
| 21Q2 (10) | 0.52 | 5.21 | 39.22 | 8.19 | 8.48 | 77.66 | 4.92 | 123.64 | -44.03 | 9.75 | -75.93 | 167.65 | 125.06 | -2.99 | -42.52 | 72.37 | 2.13 | -52.03 |
| 21Q1 (9) | 0.49 | 8.23 | 35.0 | 7.55 | 18.71 | 74.36 | 2.20 | 180.59 | 29.41 | 40.50 | 1011.76 | -22.12 | 128.91 | -22.59 | -42.32 | 70.86 | -29.12 | -54.7 |
| 20Q4 (8) | 0.46 | 19.7 | 12.79 | 6.36 | 37.66 | 21.14 | -2.73 | 71.41 | -135.78 | 3.64 | 0.0 | -31.27 | 166.53 | -21.14 | -17.45 | 99.97 | -21.47 | -5.12 |
| 20Q3 (7) | 0.38 | 2.15 | 32.68 | 4.62 | 0.22 | 62.11 | -9.55 | -208.65 | -307.16 | 3.64 | 0.0 | -52.78 | 211.17 | -2.94 | -28.75 | 127.30 | -15.63 | 16.95 |
| 20Q2 (6) | 0.37 | 2.03 | -23.75 | 4.61 | 6.47 | -11.18 | 8.79 | 417.06 | -27.05 | 3.64 | -92.99 | 65.58 | 217.57 | -2.64 | 44.89 | 150.88 | -3.54 | 99.42 |
| 20Q1 (5) | 0.37 | -9.58 | -24.19 | 4.33 | -17.52 | -7.28 | 1.70 | -77.72 | -77.12 | 52.00 | 881.13 | 0 | 223.48 | 10.78 | 69.26 | 156.41 | 48.44 | 160.55 |
| 19Q4 (4) | 0.40 | 40.8 | 0.0 | 5.25 | 84.21 | 0.0 | 7.63 | 65.51 | 0.0 | 5.30 | -31.3 | 0.0 | 201.74 | -31.93 | 0.0 | 105.37 | -3.2 | 0.0 |
| 19Q3 (3) | 0.29 | -41.3 | 0.0 | 2.85 | -45.09 | 0.0 | 4.61 | -61.74 | 0.0 | 7.71 | 250.65 | 0.0 | 296.38 | 97.38 | 0.0 | 108.85 | 43.87 | 0.0 |
| 19Q2 (2) | 0.49 | 1.43 | 0.0 | 5.19 | 11.13 | 0.0 | 12.05 | 62.18 | 0.0 | 2.20 | 0 | 0.0 | 150.16 | 13.73 | 0.0 | 75.66 | 26.04 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 4.67 | 0.0 | 0.0 | 7.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.03 | 0.0 | 0.0 | 60.03 | 0.0 | 0.0 |
