- 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) | 0.41 | 8.42 | 3.84 | -9.86 | 12.07 | -16.64 | 5.01 | -19.32 | 9.62 | 10.72 | 308.39 | 10.39 | 227.25 | 16.0 |
| 2022 (9) | 0.38 | 4.64 | 4.26 | 33.54 | 14.48 | -1.9 | 6.21 | -68.78 | 8.68 | 652.63 | 279.37 | -9.35 | 195.91 | -11.41 |
| 2021 (8) | 0.36 | -13.66 | 3.19 | -29.27 | 14.76 | 6.88 | 19.89 | 26.05 | 1.15 | -71.93 | 308.18 | 17.59 | 221.13 | 56.74 |
| 2020 (7) | 0.42 | 2.79 | 4.51 | 8.67 | 13.81 | -14.44 | 15.78 | -13.63 | 4.11 | 190.2 | 262.08 | 13.58 | 141.08 | 14.51 |
| 2019 (6) | 0.41 | -4.67 | 4.15 | -13.54 | 16.14 | -15.89 | 18.27 | 0 | 1.42 | -6.22 | 230.74 | 20.9 | 123.20 | 1.13 |
| 2018 (5) | 0.43 | 5.76 | 4.8 | 52.38 | 19.19 | -9.48 | -1.28 | 0 | 1.51 | 0.0 | 190.85 | -8.93 | 121.82 | -14.98 |
| 2017 (4) | 0.40 | 8.82 | 3.15 | 28.57 | 21.2 | 10.94 | 47.37 | 16.91 | 1.51 | 41.87 | 209.56 | -10.67 | 143.28 | -16.98 |
| 2016 (3) | 0.37 | -12.66 | 2.45 | -40.39 | 19.11 | -16.55 | 40.52 | 28.8 | 1.06 | -38.95 | 234.59 | 6.56 | 172.58 | 9.59 |
| 2015 (2) | 0.43 | -6.56 | 4.11 | -1.67 | 22.9 | -7.29 | 31.46 | 72.57 | 1.74 | -37.71 | 220.14 | 4.25 | 157.48 | 5.61 |
| 2014 (1) | 0.46 | 0.09 | 4.18 | -9.52 | 24.7 | 2.53 | 18.23 | 4.17 | 2.80 | 0 | 211.17 | -11.7 | 149.12 | -13.71 |
| 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) | 0.41 | -4.2 | 8.42 | 3.84 | 9.71 | -9.86 | 9.80 | 71.93 | 168.49 | 13.89 | -58.33 | -91.58 | 308.39 | 19.7 | 10.39 | 227.25 | 21.75 | 16.0 |
| 23Q3 (19) | 0.43 | 11.93 | 15.64 | 3.5 | -7.16 | -4.11 | 5.70 | 870.27 | 387.18 | 33.33 | 0.0 | 263.64 | 257.63 | -16.6 | -12.0 | 186.65 | -15.33 | -3.96 |
| 23Q2 (18) | 0.38 | 3.01 | -7.15 | 3.77 | -9.38 | 22.01 | -0.74 | -117.25 | -132.17 | 33.33 | 0.0 | 263.64 | 308.91 | -3.86 | 23.31 | 220.44 | -5.73 | 27.95 |
| 23Q1 (17) | 0.37 | -1.85 | -1.61 | 4.16 | -2.35 | 35.06 | 4.29 | 17.53 | -78.37 | 33.33 | -79.8 | 263.64 | 321.31 | 15.01 | 12.34 | 233.84 | 19.36 | 16.4 |
| 22Q4 (16) | 0.38 | 2.18 | 4.64 | 4.26 | 16.71 | 33.54 | 3.65 | 211.97 | -75.84 | 165.00 | 1700.0 | 700.0 | 279.37 | -4.58 | -9.35 | 195.91 | 0.81 | -11.41 |
| 22Q3 (15) | 0.37 | -10.13 | -4.06 | 3.65 | 18.12 | -8.06 | 1.17 | -49.13 | -94.62 | 9.17 | 0.0 | -55.56 | 292.77 | 16.87 | 4.5 | 194.34 | 12.8 | -5.34 |
| 22Q2 (14) | 0.41 | 9.15 | 8.81 | 3.09 | 0.32 | -23.51 | 2.30 | -88.4 | -87.71 | 9.17 | 0.0 | 588.89 | 250.51 | -12.42 | -13.61 | 172.28 | -14.25 | -19.19 |
| 22Q1 (13) | 0.38 | 4.39 | -8.76 | 3.08 | -3.45 | -20.62 | 19.83 | 31.24 | -14.42 | 9.17 | -55.56 | 4.05 | 286.02 | -7.19 | 7.33 | 200.90 | -9.15 | 43.04 |
| 21Q4 (12) | 0.36 | -6.31 | -13.66 | 3.19 | -19.65 | -29.27 | 15.11 | -30.56 | -35.76 | 20.62 | 0.0 | 134.12 | 308.18 | 10.0 | 17.59 | 221.13 | 7.71 | 56.74 |
| 21Q3 (11) | 0.39 | 1.92 | -7.71 | 3.97 | -1.73 | -13.51 | 21.76 | 16.3 | -13.48 | 20.62 | 1450.0 | 89.53 | 280.17 | -3.39 | 6.04 | 205.31 | -3.7 | 53.3 |
| 21Q2 (10) | 0.38 | -8.47 | -6.69 | 4.04 | 4.12 | 4.94 | 18.71 | -19.25 | 892.8 | 1.33 | -84.9 | -84.35 | 289.99 | 8.82 | 22.61 | 213.19 | 51.79 | 82.56 |
| 21Q1 (9) | 0.41 | -1.22 | 6.42 | 3.88 | -13.97 | 3.19 | 23.17 | -1.49 | 41.11 | 8.81 | 0.0 | 3.64 | 266.49 | 1.68 | 9.0 | 140.45 | -0.45 | 12.19 |
| 20Q4 (8) | 0.42 | 0.14 | 2.79 | 4.51 | -1.74 | 8.67 | 23.52 | -6.48 | 16.09 | 8.81 | -19.05 | 55.46 | 262.08 | -0.8 | 13.58 | 141.08 | 5.34 | 14.85 |
| 20Q3 (7) | 0.42 | 3.05 | 7.33 | 4.59 | 19.22 | 9.29 | 25.15 | 1165.68 | 48.38 | 10.88 | 28.03 | 14047.06 | 264.20 | 11.71 | 24.02 | 133.93 | 14.69 | 26.76 |
| 20Q2 (6) | 0.41 | 4.39 | -4.26 | 3.85 | 2.39 | -4.94 | -2.36 | -114.37 | -107.75 | 8.50 | 0.0 | 4150.0 | 236.51 | -3.26 | 19.65 | 116.78 | -6.72 | 25.25 |
| 20Q1 (5) | 0.39 | -4.58 | 0.59 | 3.76 | -9.4 | 1.62 | 16.42 | -18.95 | 106.28 | 8.50 | 50.0 | -64.08 | 244.49 | 5.96 | -14.2 | 125.19 | 1.91 | -9.05 |
| 19Q4 (4) | 0.41 | 4.56 | 0.0 | 4.15 | -1.19 | 0.0 | 20.26 | 19.53 | 0.0 | 5.67 | 7266.67 | 0.0 | 230.74 | 8.31 | 0.0 | 122.84 | 16.26 | 0.0 |
| 19Q3 (3) | 0.39 | -8.08 | 0.0 | 4.2 | 3.7 | 0.0 | 16.95 | -44.35 | 0.0 | 0.08 | -61.54 | 0.0 | 213.03 | 7.77 | 0.0 | 105.66 | 13.32 | 0.0 |
| 19Q2 (2) | 0.42 | 9.69 | 0.0 | 4.05 | 9.46 | 0.0 | 30.46 | 282.66 | 0.0 | 0.20 | -99.15 | 0.0 | 197.67 | -30.63 | 0.0 | 93.24 | -32.26 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 3.7 | 0.0 | 0.0 | 7.96 | 0.0 | 0.0 | 23.67 | 0.0 | 0.0 | 284.96 | 0.0 | 0.0 | 137.65 | 0.0 | 0.0 |
