- 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) | 0.51 | -5.36 | 117.8 | -19.66 | 377.64 | -15.14 | 1.80 | 0 | 28.30 | 12377.57 | 150.96 | 5.48 | 43.79 | -8.66 |
| 2022 (9) | 0.54 | 34.65 | 146.62 | 109.4 | 445.03 | -17.19 | -8.07 | 0 | 0.23 | 0.0 | 143.12 | -17.51 | 47.94 | 63.23 |
| 2021 (8) | 0.40 | -9.11 | 70.02 | -1.59 | 537.44 | 46.08 | 154.41 | 2065.64 | 0.23 | -96.15 | 173.51 | 27.42 | 29.37 | -35.21 |
| 2020 (7) | 0.44 | -16.08 | 71.15 | -49.8 | 367.9 | -9.09 | 7.13 | 554.13 | 5.89 | -99.04 | 136.17 | 25.72 | 45.33 | 83.6 |
| 2019 (6) | 0.52 | -6.54 | 141.74 | -12.02 | 404.7 | -16.11 | 1.09 | -95.2 | 612.64 | 33199.75 | 108.31 | 15.42 | 24.69 | 12.95 |
| 2018 (5) | 0.56 | -9.94 | 161.11 | -2.55 | 482.39 | 18.26 | 22.69 | 47.34 | 1.84 | -41.86 | 93.84 | 12.54 | 21.86 | -25.7 |
| 2017 (4) | 0.62 | -11.02 | 165.32 | -11.11 | 407.92 | 21.99 | 15.40 | 57.63 | 3.16 | -15.75 | 83.38 | 52.32 | 29.42 | 87.63 |
| 2016 (3) | 0.70 | -11.03 | 185.99 | -16.87 | 334.4 | 11.5 | 9.77 | 0 | 3.76 | -93.63 | 54.74 | -7.16 | 15.68 | -22.3 |
| 2015 (2) | 0.78 | 5.62 | 223.74 | -6.77 | 299.92 | -19.23 | -3.40 | 0 | 58.99 | 0.0 | 58.96 | -28.41 | 20.18 | 12.99 |
| 2014 (1) | 0.74 | -1.59 | 239.99 | 2.18 | 371.33 | -4.43 | 1.83 | 22.82 | 58.99 | 0 | 82.36 | 17.22 | 17.86 | 27.48 |
| 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) | 0.51 | -4.12 | -5.36 | 117.8 | -4.66 | -19.66 | 2.87 | 228.7 | 115.77 | 51.12 | 483.99 | 1247.48 | 150.96 | 10.96 | 5.48 | 43.79 | 41.62 | -8.66 |
| 23Q3 (19) | 0.53 | 4.42 | -4.13 | 123.56 | 7.45 | -24.69 | -2.23 | 39.57 | 93.95 | 8.75 | 0.0 | 130.74 | 136.05 | 2.66 | 0.29 | 30.92 | 28.73 | -41.88 |
| 23Q2 (18) | 0.51 | 4.52 | 1.6 | 114.99 | -1.56 | 55.92 | -3.69 | -135.45 | -107.12 | 8.75 | 0.0 | 130.74 | 132.53 | -8.18 | -7.25 | 24.02 | -30.88 | -28.66 |
| 23Q1 (17) | 0.48 | -9.55 | 28.02 | 116.81 | -20.33 | 78.66 | 10.41 | 157.2 | -71.83 | 8.75 | 130.74 | 62.77 | 144.34 | 0.85 | -32.4 | 34.75 | -27.51 | -17.3 |
| 22Q4 (16) | 0.54 | -2.88 | 34.65 | 146.62 | -10.63 | 109.4 | -18.20 | 50.62 | -120.29 | 3.79 | 0.0 | 138.71 | 143.12 | 5.51 | -17.51 | 47.94 | -9.89 | 63.23 |
| 22Q3 (15) | 0.55 | 10.67 | 51.01 | 164.06 | 122.45 | 270.17 | -36.86 | -171.1 | -120.72 | 3.79 | 0.0 | 285.74 | 135.65 | -5.07 | -24.93 | 53.20 | 58.0 | 4.48 |
| 22Q2 (14) | 0.50 | 31.7 | 48.35 | 73.75 | 12.8 | 83.05 | 51.84 | 40.3 | -76.37 | 3.79 | -29.46 | 240.72 | 142.89 | -33.08 | -34.46 | 33.67 | -19.87 | -53.96 |
| 22Q1 (13) | 0.38 | -4.87 | -4.8 | 65.38 | -6.63 | 18.48 | 36.95 | -58.81 | -74.99 | 5.38 | 238.4 | 222.07 | 213.51 | 23.05 | 28.9 | 42.02 | 43.07 | -23.25 |
| 21Q4 (12) | 0.40 | 8.92 | -9.11 | 70.02 | 57.99 | -1.59 | 89.70 | -49.58 | 85.22 | 1.59 | 61.59 | -60.8 | 173.51 | -3.97 | 27.42 | 29.37 | -42.32 | -35.21 |
| 21Q3 (11) | 0.37 | 8.72 | -27.21 | 44.32 | 10.0 | -50.97 | 177.91 | -18.89 | 1257.06 | 0.98 | -11.67 | -92.79 | 180.69 | -17.13 | 63.56 | 50.92 | -30.38 | 32.57 |
| 21Q2 (10) | 0.34 | -15.49 | -37.82 | 40.29 | -26.98 | -67.94 | 219.35 | 48.46 | 1649.08 | 1.11 | -33.32 | -98.79 | 218.03 | 31.63 | 110.76 | 73.14 | 33.59 | 92.98 |
| 21Q1 (9) | 0.40 | -9.18 | -25.9 | 55.18 | -22.45 | -55.61 | 147.75 | 205.08 | 3859.54 | 1.67 | -58.81 | -98.19 | 165.64 | 21.64 | 56.25 | 54.75 | 20.78 | 156.8 |
| 20Q4 (8) | 0.44 | -12.77 | -16.08 | 71.15 | -21.29 | -49.8 | 48.43 | 269.41 | 468.85 | 4.05 | -70.26 | -95.6 | 136.17 | 23.26 | 25.72 | 45.33 | 18.02 | 83.6 |
| 20Q3 (7) | 0.50 | -7.12 | -5.53 | 90.4 | -28.06 | -33.34 | 13.11 | 192.58 | 324.27 | 13.64 | -85.21 | -85.21 | 110.47 | 6.79 | 9.4 | 38.41 | 1.35 | 77.25 |
| 20Q2 (6) | 0.54 | 0.71 | 0.9 | 125.66 | 1.08 | -13.84 | -14.16 | -260.31 | -233.46 | 92.22 | 0.0 | 349.86 | 103.45 | -2.41 | 3.52 | 37.90 | 77.77 | 26.76 |
| 20Q1 (5) | 0.54 | 2.86 | -1.81 | 124.32 | -12.29 | -16.69 | -3.93 | 70.07 | -217.31 | 92.22 | 0.0 | 90.3 | 106.01 | -2.12 | 27.66 | 21.32 | -13.65 | -17.2 |
| 19Q4 (4) | 0.52 | -1.81 | 0.0 | 141.74 | 4.52 | 0.0 | -13.13 | -524.92 | 0.0 | 92.22 | 0.0 | 0.0 | 108.31 | 7.26 | 0.0 | 24.69 | 13.94 | 0.0 |
| 19Q3 (3) | 0.53 | -0.8 | 0.0 | 135.61 | -7.01 | 0.0 | 3.09 | -70.88 | 0.0 | 92.22 | 349.86 | 0.0 | 100.98 | 1.05 | 0.0 | 21.67 | -27.53 | 0.0 |
| 19Q2 (2) | 0.54 | -1.99 | 0.0 | 145.84 | -2.27 | 0.0 | 10.61 | 216.72 | 0.0 | 20.50 | -57.7 | 0.0 | 99.93 | 20.34 | 0.0 | 29.90 | 16.12 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 149.23 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 48.46 | 0.0 | 0.0 | 83.04 | 0.0 | 0.0 | 25.75 | 0.0 | 0.0 |
