- 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) | 0.40 | -13.4 | 6.26 | -26.18 | 9.16 | -21.64 | -2.07 | 0 | 1.02 | 0.0 | 233.30 | 97.44 | 103.58 | 190.96 |
| 2022 (9) | 0.46 | 22.83 | 8.48 | 80.04 | 11.69 | -23.39 | 5.33 | -79.73 | 1.02 | 217.48 | 118.16 | -8.88 | 35.60 | -40.45 |
| 2021 (8) | 0.38 | -7.9 | 4.71 | -23.54 | 15.26 | 28.89 | 26.29 | 634.36 | 0.32 | -94.09 | 129.68 | 3.17 | 59.78 | -18.08 |
| 2020 (7) | 0.41 | -11.8 | 6.16 | -21.73 | 11.84 | -4.21 | 3.58 | 51.69 | 5.44 | -53.95 | 125.69 | 3.06 | 72.97 | 22.25 |
| 2019 (6) | 0.46 | -4.53 | 7.87 | -7.3 | 12.36 | -14.64 | 2.36 | -66.67 | 11.82 | 259.01 | 121.96 | -2.63 | 59.69 | 2.81 |
| 2018 (5) | 0.49 | 5.68 | 8.49 | 17.43 | 14.48 | 0.91 | 7.08 | -26.78 | 3.29 | 12.35 | 125.26 | -12.18 | 58.06 | -16.38 |
| 2017 (4) | 0.46 | 3.21 | 7.23 | 3.43 | 14.35 | 2.35 | 9.67 | 27.07 | 2.93 | -21.62 | 142.64 | -13.49 | 69.43 | -23.44 |
| 2016 (3) | 0.45 | -9.73 | 6.99 | -15.88 | 14.02 | 1.59 | 7.61 | 147.88 | 3.74 | -61.47 | 164.88 | 28.52 | 90.69 | 61.28 |
| 2015 (2) | 0.49 | 3.72 | 8.31 | -1.07 | 13.8 | -20.05 | 3.07 | -50.16 | 9.71 | 197.79 | 128.29 | -27.47 | 56.23 | -30.93 |
| 2014 (1) | 0.48 | -11.33 | 8.4 | -5.83 | 17.26 | 7.2 | 6.16 | 79.07 | 3.26 | 0 | 176.87 | -4.02 | 81.41 | 27.1 |
| 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) | 0.40 | -3.1 | -13.4 | 6.26 | -8.21 | -26.18 | -3.07 | -149.59 | -274.39 | 0.91 | 0.0 | 0.0 | 233.30 | 3.65 | 97.44 | 103.58 | 21.86 | 190.96 |
| 23Q3 (19) | 0.41 | -5.03 | -14.95 | 6.82 | -5.93 | -24.05 | -1.23 | 47.44 | -128.02 | 0.91 | 0.0 | 0.0 | 225.08 | 7.85 | 100.5 | 85.00 | 25.2 | 164.63 |
| 23Q2 (18) | 0.44 | -2.64 | -10.83 | 7.25 | -12.23 | -4.1 | -2.34 | -34.48 | -132.14 | 0.91 | 0.0 | -31.82 | 208.69 | 2.66 | 86.88 | 67.89 | -5.13 | 75.93 |
| 23Q1 (17) | 0.45 | -3.35 | 9.61 | 8.26 | -2.59 | 50.46 | -1.74 | -112.2 | -109.34 | 0.91 | 0.0 | -22.87 | 203.29 | 72.05 | 59.57 | 71.56 | 101.01 | 40.15 |
| 22Q4 (16) | 0.46 | -4.83 | 22.83 | 8.48 | -5.57 | 80.04 | -0.82 | -118.68 | -103.22 | 0.91 | 0.0 | -44.66 | 118.16 | 5.26 | -8.88 | 35.60 | 10.83 | -40.45 |
| 22Q3 (15) | 0.49 | -0.43 | 33.32 | 8.98 | 18.78 | 132.04 | 4.39 | -39.7 | -88.57 | 0.91 | -31.82 | -30.66 | 112.26 | 0.53 | -12.81 | 32.12 | -16.77 | -59.04 |
| 22Q2 (14) | 0.49 | 19.68 | 35.49 | 7.56 | 37.7 | 78.72 | 7.28 | -60.9 | -75.63 | 1.33 | 13.13 | -20.37 | 111.67 | -12.35 | -14.17 | 38.59 | -24.42 | -53.94 |
| 22Q1 (13) | 0.41 | 8.31 | 5.95 | 5.49 | 16.56 | 7.86 | 18.62 | -26.89 | 16.74 | 1.18 | -28.26 | -73.03 | 127.40 | -1.76 | -1.14 | 51.06 | -14.59 | -36.9 |
| 21Q4 (12) | 0.38 | 3.29 | -7.9 | 4.71 | 21.71 | -23.54 | 25.47 | -33.71 | 158.58 | 1.64 | 25.3 | -76.53 | 129.68 | 0.71 | 3.17 | 59.78 | -23.76 | -18.08 |
| 21Q3 (11) | 0.36 | 1.19 | -17.21 | 3.87 | -8.51 | -42.92 | 38.42 | 28.62 | 1013.62 | 1.31 | -21.7 | -95.56 | 128.76 | -1.04 | 5.16 | 78.41 | -6.41 | 31.69 |
| 21Q2 (10) | 0.36 | -6.41 | -20.69 | 4.23 | -16.9 | -36.2 | 29.87 | 87.27 | 1597.16 | 1.67 | -61.69 | -98.24 | 130.11 | 0.96 | 8.08 | 83.78 | 3.53 | 62.43 |
| 21Q1 (9) | 0.39 | -5.84 | -14.8 | 5.09 | -17.37 | -30.46 | 15.95 | 61.93 | 3525.0 | 4.37 | -37.57 | -94.54 | 128.87 | 2.53 | 3.79 | 80.92 | 10.89 | 36.57 |
| 20Q4 (8) | 0.41 | -7.15 | -11.8 | 6.16 | -9.14 | -21.73 | 9.85 | 185.51 | 24525.0 | 7.00 | -76.27 | -91.25 | 125.69 | 2.65 | 3.06 | 72.97 | 22.56 | 22.25 |
| 20Q3 (7) | 0.44 | -3.06 | -6.42 | 6.78 | 2.26 | -18.21 | 3.45 | 96.02 | 128.48 | 29.50 | -68.95 | -63.12 | 122.44 | 1.71 | 7.2 | 59.54 | 15.43 | 14.06 |
| 20Q2 (6) | 0.45 | 0.53 | -7.51 | 6.63 | -9.43 | -18.15 | 1.76 | 300.0 | -50.56 | 95.00 | 18.75 | 261.9 | 120.38 | -3.04 | 2.16 | 51.58 | -12.95 | -5.88 |
| 20Q1 (5) | 0.45 | -2.52 | -3.87 | 7.32 | -6.99 | -12.44 | 0.44 | 1000.0 | -89.55 | 80.00 | 0.0 | 249.34 | 124.16 | 1.8 | -2.17 | 59.25 | -0.74 | 6.56 |
| 19Q4 (4) | 0.46 | -1.49 | 0.0 | 7.87 | -5.07 | 0.0 | 0.04 | -97.35 | 0.0 | 80.00 | 0.0 | 0.0 | 121.96 | 6.78 | 0.0 | 59.69 | 14.35 | 0.0 |
| 19Q3 (3) | 0.47 | -4.19 | 0.0 | 8.29 | 2.35 | 0.0 | 1.51 | -57.58 | 0.0 | 80.00 | 204.76 | 0.0 | 114.22 | -3.07 | 0.0 | 52.20 | -4.74 | 0.0 |
| 19Q2 (2) | 0.49 | 4.49 | 0.0 | 8.1 | -3.11 | 0.0 | 3.56 | -15.44 | 0.0 | 26.25 | 14.63 | 0.0 | 117.84 | -7.15 | 0.0 | 54.80 | -1.44 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 8.36 | 0.0 | 0.0 | 4.21 | 0.0 | 0.0 | 22.90 | 0.0 | 0.0 | 126.92 | 0.0 | 0.0 | 55.60 | 0.0 | 0.0 |
