- 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) | 0.72 | 7.75 | 78.4 | 9.16 | 107.07 | -23.64 | -7.36 | 0 | 4.00 | 0.0 | 122.19 | -9.36 | 14.06 | -36.06 |
| 2022 (9) | 0.67 | -5.5 | 71.82 | -22.04 | 140.21 | -16.61 | -1.27 | 0 | 4.00 | 0.0 | 134.81 | -11.91 | 21.99 | -26.5 |
| 2021 (8) | 0.71 | -6.44 | 92.12 | 6.45 | 168.13 | 55.26 | 19.48 | 0 | 4.00 | -99.04 | 153.03 | 17.37 | 29.92 | 303.78 |
| 2020 (7) | 0.76 | 2.14 | 86.54 | -1.78 | 108.29 | -12.32 | -6.10 | 0 | 414.93 | 0.0 | 130.38 | 10.99 | 7.41 | 8.18 |
| 2019 (6) | 0.74 | -0.83 | 88.11 | 7.96 | 123.51 | -17.0 | 1.52 | 0 | 414.93 | 2157.7 | 117.47 | 15.34 | 6.85 | -44.62 |
| 2018 (5) | 0.75 | 9.18 | 81.61 | 6.11 | 148.8 | -21.34 | -15.17 | 0 | 18.38 | 0.0 | 101.85 | -2.04 | 12.37 | -7.41 |
| 2017 (4) | 0.69 | -0.19 | 76.91 | 9.31 | 189.18 | 45.29 | 3.94 | -42.73 | 18.38 | 103.53 | 103.97 | -1.22 | 13.36 | 39.17 |
| 2016 (3) | 0.69 | -2.48 | 70.36 | -10.09 | 130.21 | -11.86 | 6.88 | 0 | 9.03 | -33.25 | 105.25 | 3.21 | 9.60 | -19.12 |
| 2015 (2) | 0.71 | -1.3 | 78.26 | -20.07 | 147.73 | -28.84 | -7.85 | 0 | 13.53 | 0.0 | 101.98 | -14.17 | 11.87 | -76.87 |
| 2014 (1) | 0.71 | -4.35 | 97.91 | -13.05 | 207.6 | 12.0 | 4.85 | 0 | 13.53 | 0 | 118.82 | -4.16 | 51.31 | 4.42 |
| 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) | 0.72 | 3.27 | 7.75 | 78.4 | 6.43 | 9.16 | -11.75 | -148.41 | -348.47 | 465.00 | 0.0 | 199.22 | 122.19 | 4.45 | -9.36 | 14.06 | 28.99 | -36.06 |
| 23Q3 (19) | 0.70 | 0.99 | 4.47 | 73.66 | 2.19 | 8.69 | -4.73 | 65.75 | 71.23 | 465.00 | 0.0 | 199.22 | 116.98 | 6.26 | -16.99 | 10.90 | 186.09 | 59.82 |
| 23Q2 (18) | 0.69 | 3.58 | 3.6 | 72.08 | -0.61 | -4.68 | -13.81 | -1162.31 | -593.21 | 465.00 | 0.0 | 199.22 | 110.09 | 0.71 | -35.31 | 3.81 | 93.4 | -67.41 |
| 23Q1 (17) | 0.67 | -0.27 | -1.06 | 72.52 | 0.97 | -7.16 | 1.30 | 149.62 | -90.56 | 465.00 | 199.22 | 2420.56 | 109.31 | -18.92 | -22.37 | 1.97 | -91.04 | -89.36 |
| 22Q4 (16) | 0.67 | 0.13 | -5.5 | 71.82 | 5.98 | -22.04 | -2.62 | 84.06 | -111.29 | 155.41 | 0.0 | 1082.06 | 134.81 | -4.34 | -11.91 | 21.99 | 222.43 | -26.5 |
| 22Q3 (15) | 0.67 | 0.15 | -7.17 | 67.77 | -10.38 | -18.29 | -16.44 | -687.14 | -143.9 | 155.41 | 0.0 | 1797.71 | 140.92 | -17.19 | 2.63 | 6.82 | -41.66 | -70.28 |
| 22Q2 (14) | 0.67 | -1.08 | -9.47 | 75.62 | -3.19 | -3.29 | 2.80 | -79.67 | -80.7 | 155.41 | 742.38 | 602.29 | 170.17 | 20.85 | 25.12 | 11.69 | -36.88 | -33.09 |
| 22Q1 (13) | 0.68 | -4.74 | -10.07 | 78.11 | -15.21 | -4.38 | 13.77 | -40.67 | 283.57 | 18.45 | 40.32 | -84.69 | 140.81 | -7.99 | 4.68 | 18.52 | -38.1 | 322.83 |
| 21Q4 (12) | 0.71 | -1.63 | -6.44 | 92.12 | 11.07 | 6.45 | 23.21 | -38.02 | 811.96 | 13.15 | 60.54 | -88.62 | 153.03 | 11.45 | 17.37 | 29.92 | 30.37 | 303.78 |
| 21Q3 (11) | 0.72 | -2.33 | -4.36 | 82.94 | 6.07 | 1.79 | 37.45 | 158.1 | 960.91 | 8.19 | -62.99 | -92.91 | 137.31 | 0.96 | 4.73 | 22.95 | 31.37 | 521.95 |
| 21Q2 (10) | 0.74 | -1.74 | -3.33 | 78.19 | -4.28 | -9.64 | 14.51 | 304.18 | 569.58 | 22.13 | -81.64 | 205.76 | 136.01 | 1.11 | 19.05 | 17.47 | 298.86 | 5.24 |
| 21Q1 (9) | 0.75 | -0.9 | -0.73 | 81.69 | -5.6 | -2.18 | 3.59 | 210.12 | 117.7 | 120.54 | 4.34 | 1565.48 | 134.52 | 3.18 | 49.37 | 4.38 | -40.89 | -31.99 |
| 20Q4 (8) | 0.76 | 0.56 | 2.14 | 86.54 | 6.21 | -1.78 | -3.26 | -192.35 | 87.11 | 115.52 | 0.0 | 1496.14 | 130.38 | -0.56 | 10.99 | 7.41 | 100.81 | 8.18 |
| 20Q3 (7) | 0.76 | -1.28 | 7.24 | 81.48 | -5.84 | 9.08 | 3.53 | 214.24 | -89.04 | 115.52 | 1496.14 | 1496.14 | 131.11 | 14.76 | 22.02 | 3.69 | -77.77 | -45.97 |
| 20Q2 (6) | 0.76 | 0.91 | 2.16 | 86.53 | 3.62 | 3.55 | -3.09 | 84.76 | 69.91 | 7.24 | 0.0 | -79.06 | 114.25 | 26.86 | -5.82 | 16.60 | 157.76 | 61.95 |
| 20Q1 (5) | 0.76 | 1.96 | 3.19 | 83.51 | -5.22 | 6.78 | -20.28 | 19.81 | -377.05 | 7.24 | 0.0 | -79.06 | 90.06 | -23.33 | -6.41 | 6.44 | -5.99 | -41.08 |
| 19Q4 (4) | 0.74 | 5.58 | 0.0 | 88.11 | 17.95 | 0.0 | -25.29 | -178.52 | 0.0 | 7.24 | 0.0 | 0.0 | 117.47 | 9.33 | 0.0 | 6.85 | 0.29 | 0.0 |
| 19Q3 (3) | 0.70 | -5.96 | 0.0 | 74.7 | -10.6 | 0.0 | 32.21 | 413.63 | 0.0 | 7.24 | -79.06 | 0.0 | 107.45 | -11.43 | 0.0 | 6.83 | -33.37 | 0.0 |
| 19Q2 (2) | 0.75 | 1.92 | 0.0 | 83.56 | 6.84 | 0.0 | -10.27 | -240.3 | 0.0 | 34.56 | 0.0 | 0.0 | 121.31 | 26.06 | 0.0 | 10.25 | -6.22 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 78.21 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | 34.56 | 0.0 | 0.0 | 96.23 | 0.0 | 0.0 | 10.93 | 0.0 | 0.0 |
