- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.50 | -10.61 | 15.27 | -17.95 | 21.13 | -16.25 | 0.94 | -81.12 | 393.50 | 7054.55 | 326.95 | 52.98 | 110.86 | 47.46 |
| 2021 (9) | 0.55 | -9.71 | 18.61 | 34.76 | 25.23 | 31.34 | 4.98 | 263.5 | 5.50 | -89.32 | 213.72 | 18.27 | 75.18 | -6.67 |
| 2020 (8) | 0.61 | 5.03 | 13.81 | 9.26 | 19.21 | -6.66 | 1.37 | 44.21 | 51.50 | -91.49 | 180.71 | -22.43 | 80.55 | -14.61 |
| 2019 (7) | 0.58 | 12.41 | 12.64 | 23.2 | 20.58 | -11.75 | 0.95 | -61.22 | 605.00 | 7005.7 | 232.97 | -29.7 | 94.33 | -36.12 |
| 2018 (6) | 0.52 | -0.44 | 10.26 | 53.36 | 23.32 | -6.01 | 2.45 | 5.6 | 8.51 | -28.87 | 331.39 | 15.58 | 147.67 | 67.07 |
| 2017 (5) | 0.52 | -31.41 | 6.69 | 35.15 | 24.81 | 28.22 | 2.32 | 0 | 11.97 | 0 | 286.72 | 44.44 | 88.39 | -34.85 |
| 2016 (4) | 0.76 | 139.7 | 4.95 | 283.72 | 19.35 | 18.64 | -33.11 | 0 | 0.00 | 0 | 198.50 | 17.24 | 135.68 | 37.37 |
| 2015 (3) | 0.32 | 27.19 | 1.29 | -24.56 | 16.31 | -10.68 | -49.02 | 0 | 0.00 | 0 | 169.31 | -26.82 | 98.77 | -39.83 |
| 2014 (2) | 0.25 | 68.83 | 1.71 | 122.08 | 18.26 | 16.83 | -13.49 | 0 | 0.00 | 0 | 231.35 | -32.67 | 164.14 | -17.5 |
| 2013 (1) | 0.15 | 0 | 0.77 | 0 | 15.63 | 0 | -64.21 | 0 | 0.00 | 0 | 343.60 | 0 | 198.96 | 0 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.57 | 8.12 | -0.86 | 15.63 | -0.57 | -17.26 | -16.61 | -110.79 | -1061.54 | 38.45 | 0.0 | 0.0 | 281.94 | -9.71 | 16.09 | 70.00 | -29.94 | -4.68 |
| 23Q2 (19) | 0.53 | 1.3 | -6.96 | 15.72 | -4.32 | -22.9 | -7.88 | -23.12 | -340.98 | 38.45 | 0.0 | 0.0 | 312.27 | -3.15 | 48.09 | 99.91 | 2.92 | 62.32 |
| 23Q1 (18) | 0.52 | 5.81 | -5.5 | 16.43 | 7.6 | -13.75 | -6.40 | -323.84 | -236.17 | 38.45 | 0.0 | 53.46 | 322.41 | -1.39 | 43.84 | 97.08 | -12.43 | 52.59 |
| 22Q4 (17) | 0.50 | -14.45 | -10.61 | 15.27 | -19.16 | -17.95 | -1.51 | -5.59 | -121.82 | 38.45 | 0.0 | 196.18 | 326.95 | 34.62 | 52.98 | 110.86 | 50.95 | 47.46 |
| 22Q3 (16) | 0.58 | 1.47 | 5.93 | 18.89 | -7.36 | 37.58 | -1.43 | -143.73 | -122.34 | 38.45 | 0.0 | 101.65 | 242.87 | 15.18 | -14.35 | 73.44 | 19.32 | -1.17 |
| 22Q2 (15) | 0.57 | 2.88 | 4.31 | 20.39 | 7.03 | 52.62 | 3.27 | -30.43 | -45.5 | 38.45 | 53.46 | 94.53 | 210.87 | -5.92 | -29.84 | 61.55 | -3.25 | -29.31 |
| 22Q1 (14) | 0.55 | 0.09 | -9.94 | 19.05 | 2.36 | 41.74 | 4.70 | -32.08 | 535.14 | 25.06 | 93.0 | -85.4 | 224.14 | 4.88 | -9.12 | 63.62 | -15.38 | 3.16 |
| 21Q4 (13) | 0.55 | 1.37 | -9.71 | 18.61 | 35.54 | 34.76 | 6.92 | 8.12 | 355.26 | 12.98 | -31.92 | -92.44 | 213.72 | -24.63 | 18.27 | 75.18 | 1.17 | -6.67 |
| 21Q3 (12) | 0.55 | -0.07 | -11.16 | 13.73 | 2.77 | -0.15 | 6.40 | 6.67 | 400.0 | 19.07 | -3.53 | -93.16 | 283.56 | -5.66 | 51.97 | 74.31 | -14.65 | 20.52 |
| 21Q2 (11) | 0.55 | -11.17 | -10.97 | 13.36 | -0.6 | -3.68 | 6.00 | 710.81 | 365.12 | 19.77 | -88.48 | -93.39 | 300.56 | 21.86 | 55.2 | 87.07 | 41.19 | 39.0 |
| 21Q1 (10) | 0.62 | 0.34 | 3.06 | 13.44 | -2.68 | 7.18 | 0.74 | -51.32 | -47.14 | 171.67 | 0.0 | -9.97 | 246.64 | 36.48 | 20.44 | 61.67 | -23.44 | -6.25 |
| 20Q4 (9) | 0.61 | -0.26 | 5.03 | 13.81 | 0.44 | 9.26 | 1.52 | 18.75 | 7.04 | 171.67 | -38.47 | 380.78 | 180.71 | -3.15 | -22.43 | 80.55 | 30.64 | -14.61 |
| 20Q3 (8) | 0.62 | 0.15 | 8.08 | 13.75 | -0.87 | 6.01 | 1.28 | -0.78 | -33.68 | 279.00 | -6.69 | 681.38 | 186.59 | -3.65 | -6.83 | 61.66 | -1.56 | -11.33 |
| 20Q2 (7) | 0.61 | 2.83 | 8.11 | 13.87 | 10.61 | 2.29 | 1.29 | -7.86 | 596.15 | 299.00 | 56.82 | -49.83 | 193.66 | -5.43 | -3.28 | 62.64 | -4.77 | -0.56 |
| 20Q1 (6) | 0.60 | 2.26 | 9.75 | 12.54 | -0.79 | -8.87 | 1.40 | -1.41 | 141.38 | 190.67 | 433.99 | -68.01 | 204.78 | -12.1 | -6.68 | 65.78 | -30.27 | -19.0 |
| 19Q4 (5) | 0.58 | 2.63 | 12.41 | 12.64 | -2.54 | 23.2 | 1.42 | -26.42 | -40.34 | 35.71 | 0.0 | 61.75 | 232.97 | 16.33 | -29.7 | 94.33 | 35.65 | -36.12 |
| 19Q3 (4) | 0.57 | 0.18 | 0.0 | 12.97 | -4.35 | 0.0 | 1.93 | 842.31 | 0.0 | 35.71 | -94.01 | 0.0 | 200.26 | 0.01 | 0.0 | 69.54 | 10.4 | 0.0 |
| 19Q2 (3) | 0.57 | 4.39 | 0.0 | 13.56 | -1.45 | 0.0 | -0.26 | -144.83 | 0.0 | 596.00 | 0.0 | 0.0 | 200.23 | -8.76 | 0.0 | 62.99 | -22.44 | 0.0 |
| 19Q1 (2) | 0.54 | 4.73 | 0.0 | 13.76 | 34.11 | 0.0 | 0.58 | -75.63 | 0.0 | 596.00 | 2600.0 | 0.0 | 219.45 | -33.78 | 0.0 | 81.21 | -45.01 | 0.0 |
| 18Q4 (1) | 0.52 | 0.0 | 0.0 | 10.26 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 22.07 | 0.0 | 0.0 | 331.39 | 0.0 | 0.0 | 147.67 | 0.0 | 0.0 |
