- 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) | 0.58 | 0.17 | 41.56 | 4.95 | 93.65 | -15.21 | 1.43 | -69.83 | 24.72 | 265.98 | 100.51 | -7.98 | 40.27 | -1.73 |
| 2022 (9) | 0.58 | 2.73 | 39.6 | 18.24 | 110.45 | 8.02 | 4.74 | -70.04 | 6.75 | 188.99 | 109.23 | 3.99 | 40.98 | -7.97 |
| 2021 (8) | 0.56 | -1.57 | 33.49 | -3.49 | 102.25 | 34.52 | 15.82 | 238.03 | 2.34 | -69.28 | 105.04 | -4.24 | 44.53 | 56.74 |
| 2020 (7) | 0.57 | 1.79 | 34.7 | 6.15 | 76.01 | -4.44 | 4.68 | 0 | 7.61 | -88.96 | 109.69 | 20.68 | 28.41 | -2.1 |
| 2019 (6) | 0.56 | 2.6 | 32.69 | -7.81 | 79.54 | -2.31 | -3.30 | 0 | 68.91 | 0.0 | 90.89 | -24.77 | 29.02 | -32.76 |
| 2018 (5) | 0.55 | 16.88 | 35.46 | 32.26 | 81.42 | 54.61 | -4.24 | 0 | 68.91 | 0.0 | 120.82 | -14.2 | 43.16 | -39.69 |
| 2017 (4) | 0.47 | 29.41 | 26.81 | 109.45 | 52.66 | 10.63 | 2.10 | -77.07 | 68.91 | 1933.09 | 140.81 | -15.21 | 71.56 | -33.66 |
| 2016 (3) | 0.36 | -29.48 | 12.8 | -42.42 | 47.6 | -40.68 | 9.16 | 0 | 3.39 | 0 | 166.06 | 50.39 | 107.87 | 108.0 |
| 2015 (2) | 0.51 | -14.55 | 22.23 | -38.1 | 80.24 | -26.65 | -3.74 | 0 | 0.00 | 0 | 110.42 | 4.16 | 51.86 | 47.92 |
| 2014 (1) | 0.60 | 9.48 | 35.91 | 33.3 | 109.4 | -7.62 | -2.71 | 0 | 0.00 | 0 | 106.01 | -18.82 | 35.06 | -30.85 |
| 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) | 0.58 | -1.59 | 0.17 | 41.56 | -6.31 | 4.95 | -1.11 | -199.11 | -154.95 | 1216.00 | 0.0 | 1862.67 | 100.51 | 0.44 | -7.98 | 40.27 | 28.29 | -1.73 |
| 23Q3 (19) | 0.59 | 2.3 | -0.87 | 44.36 | 9.18 | 1.91 | 1.12 | -58.21 | -76.52 | 1216.00 | 2539.65 | 4379.57 | 100.07 | -4.97 | -11.11 | 31.39 | -15.12 | -35.7 |
| 23Q2 (18) | 0.58 | -2.94 | -1.33 | 40.63 | -10.45 | 10.98 | 2.68 | -12.7 | -40.71 | 46.07 | 65.45 | 128.1 | 105.30 | -2.79 | 5.73 | 36.98 | -13.19 | 2.07 |
| 23Q1 (17) | 0.59 | 2.52 | 4.13 | 45.37 | 14.57 | 24.03 | 3.07 | 51.98 | -74.59 | 27.84 | -55.06 | 122.96 | 108.32 | -0.83 | 2.21 | 42.60 | 3.95 | 4.77 |
| 22Q4 (16) | 0.58 | -2.62 | 2.73 | 39.6 | -9.03 | 18.24 | 2.02 | -57.65 | -91.23 | 61.96 | 128.24 | 666.53 | 109.23 | -2.98 | 3.99 | 40.98 | -16.06 | -7.97 |
| 22Q3 (15) | 0.60 | 1.83 | 3.33 | 43.53 | 18.9 | 25.09 | 4.77 | 5.53 | -51.23 | 27.15 | 34.41 | 83.06 | 112.58 | 13.04 | 7.03 | 48.82 | 34.75 | 4.72 |
| 22Q2 (14) | 0.58 | 2.43 | 7.72 | 36.61 | 0.08 | 23.06 | 4.52 | -62.58 | -79.53 | 20.20 | 61.73 | 202.05 | 99.59 | -6.03 | -8.62 | 36.23 | -10.9 | -3.26 |
| 22Q1 (13) | 0.57 | 1.13 | -0.75 | 36.58 | 9.23 | 11.08 | 12.08 | -47.57 | 11.44 | 12.49 | 54.5 | -13.99 | 105.98 | 0.89 | -1.87 | 40.66 | -8.69 | 7.0 |
| 21Q4 (12) | 0.56 | -2.05 | -1.57 | 33.49 | -3.76 | -3.49 | 23.04 | 135.58 | 162.71 | 8.08 | -45.49 | -57.64 | 105.04 | -0.14 | -4.24 | 44.53 | -4.48 | 56.74 |
| 21Q3 (11) | 0.58 | 6.15 | 3.09 | 34.8 | 16.97 | 10.48 | 9.78 | -55.71 | 162.2 | 14.83 | 121.78 | -69.74 | 105.19 | -3.48 | -5.71 | 46.62 | 24.49 | 64.56 |
| 21Q2 (10) | 0.54 | -5.61 | -4.75 | 29.75 | -9.66 | -12.35 | 22.08 | 103.69 | 352.46 | 6.69 | -53.95 | -73.14 | 108.98 | 0.91 | -3.32 | 37.45 | -1.45 | -4.88 |
| 21Q1 (9) | 0.58 | 0.3 | -6.49 | 32.93 | -5.1 | -16.82 | 10.84 | 23.6 | 320.16 | 14.52 | -23.9 | -42.58 | 108.00 | -1.54 | 18.58 | 38.00 | 33.76 | 19.31 |
| 20Q4 (8) | 0.57 | 2.59 | 1.79 | 34.7 | 10.16 | 6.15 | 8.77 | 135.12 | 211.58 | 19.08 | -61.06 | 0 | 109.69 | -1.68 | 20.68 | 28.41 | 0.28 | -2.1 |
| 20Q3 (7) | 0.56 | -1.93 | 5.19 | 31.5 | -7.19 | -0.88 | 3.73 | -23.57 | 190.98 | 49.00 | 96.8 | 0 | 111.56 | -1.03 | 15.87 | 28.33 | -28.04 | 7.43 |
| 20Q2 (6) | 0.57 | -7.33 | 10.59 | 33.94 | -14.27 | 6.9 | 4.88 | 89.15 | 1726.67 | 24.90 | -1.53 | 0 | 112.72 | 23.76 | 18.42 | 39.37 | 23.61 | 10.31 |
| 20Q1 (5) | 0.62 | 9.17 | 14.93 | 39.59 | 21.11 | 18.96 | 2.58 | 132.82 | 213.16 | 25.29 | 0 | 0 | 91.08 | 0.21 | -22.62 | 31.85 | 9.75 | -22.96 |
| 19Q4 (4) | 0.56 | 6.02 | 0.0 | 32.69 | 2.86 | 0.0 | -7.86 | -91.71 | 0.0 | 0.00 | 0 | 0.0 | 90.89 | -5.6 | 0.0 | 29.02 | 10.05 | 0.0 |
| 19Q3 (3) | 0.53 | 3.1 | 0.0 | 31.78 | 0.09 | 0.0 | -4.10 | -1266.67 | 0.0 | 0.00 | 0 | 0.0 | 96.28 | 1.15 | 0.0 | 26.37 | -26.11 | 0.0 |
| 19Q2 (2) | 0.52 | -3.7 | 0.0 | 31.75 | -4.6 | 0.0 | -0.30 | 86.84 | 0.0 | 0.00 | 0 | 0.0 | 95.19 | -19.13 | 0.0 | 35.69 | -13.67 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 33.28 | 0.0 | 0.0 | -2.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 117.71 | 0.0 | 0.0 | 41.34 | 0.0 | 0.0 |
