- 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) | 0.44 | -4.49 | 16.2 | -16.37 | 50.69 | -2.44 | 5.09 | 64.72 | 0.03 | -99.63 | 194.82 | -25.65 | 149.64 | -19.99 |
| 2022 (9) | 0.46 | -8.21 | 19.37 | -5.79 | 51.96 | -13.23 | 3.09 | -74.19 | 9.49 | 192.34 | 262.04 | 7.5 | 187.03 | 11.76 |
| 2021 (8) | 0.50 | -4.35 | 20.56 | 11.08 | 59.88 | 42.67 | 11.97 | 0 | 3.24 | -5.81 | 243.75 | 31.18 | 167.35 | 17.73 |
| 2020 (7) | 0.52 | 6.38 | 18.51 | 13.0 | 41.97 | 14.52 | -2.64 | 0 | 3.44 | 0.0 | 185.82 | 44.78 | 142.15 | 44.3 |
| 2019 (6) | 0.49 | 2.14 | 16.38 | 2.38 | 36.65 | -8.1 | -6.00 | 0 | 3.44 | 0.0 | 128.35 | -4.8 | 98.51 | -4.31 |
| 2018 (5) | 0.48 | -8.68 | 16.0 | -21.57 | 39.88 | -3.56 | -2.48 | 0 | 3.44 | 0.0 | 134.82 | -27.95 | 102.95 | -28.26 |
| 2017 (4) | 0.53 | 2.02 | 20.4 | 109.66 | 41.35 | -14.88 | -3.47 | 0 | 3.44 | 0.0 | 187.12 | -28.61 | 143.50 | -32.16 |
| 2016 (3) | 0.52 | -5.24 | 9.73 | -24.04 | 48.58 | -23.39 | -2.14 | 0 | 3.44 | 0.0 | 262.11 | 67.94 | 211.53 | 71.63 |
| 2015 (2) | 0.54 | -0.15 | 12.81 | -12.62 | 63.41 | -10.45 | -5.32 | 0 | 3.44 | 0.0 | 156.07 | -18.04 | 123.25 | -20.06 |
| 2014 (1) | 0.55 | -0.66 | 14.66 | -43.94 | 70.81 | 6.0 | 5.50 | 28.5 | 3.44 | 0 | 190.42 | -3.15 | 154.18 | -7.62 |
| 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) | 0.44 | -4.6 | -4.49 | 16.2 | -14.83 | -16.37 | 5.66 | 21.2 | 2472.73 | 0.12 | -99.3 | -99.62 | 194.82 | -19.39 | -25.65 | 149.64 | -17.76 | -19.99 |
| 23Q3 (19) | 0.46 | -0.82 | -3.51 | 19.02 | 0.85 | -13.86 | 4.67 | -37.98 | 18.23 | 17.76 | 109.18 | -45.84 | 241.67 | 1.95 | -9.85 | 181.96 | 1.66 | -5.09 |
| 23Q2 (18) | 0.46 | 4.42 | -8.67 | 18.86 | 0.86 | -20.05 | 7.53 | 209.88 | 59.2 | 8.49 | -84.28 | -70.06 | 237.04 | -17.46 | 1.44 | 178.98 | -13.36 | 8.43 |
| 23Q1 (17) | 0.44 | -3.34 | -9.16 | 18.7 | -3.46 | -18.59 | 2.43 | 1004.55 | -26.36 | 54.00 | 64.72 | 27.52 | 287.17 | 9.59 | 13.88 | 206.59 | 10.46 | 18.53 |
| 22Q4 (16) | 0.46 | -3.62 | -8.21 | 19.37 | -12.27 | -5.79 | 0.22 | -94.43 | -54.17 | 32.78 | 0.0 | -51.63 | 262.04 | -2.25 | 7.5 | 187.03 | -2.44 | 11.76 |
| 22Q3 (15) | 0.48 | -6.12 | 5.13 | 22.08 | -6.4 | 61.76 | 3.95 | -16.49 | -79.86 | 32.78 | 15.64 | 17931.08 | 268.08 | 14.72 | 49.18 | 191.71 | 16.15 | 47.73 |
| 22Q2 (14) | 0.51 | 3.85 | -1.31 | 23.59 | 2.7 | 36.36 | 4.73 | 43.33 | -75.08 | 28.35 | -33.05 | 11325.44 | 233.68 | -7.33 | 68.81 | 165.06 | -5.3 | 62.85 |
| 22Q1 (13) | 0.49 | -2.32 | -4.17 | 22.97 | 11.72 | 34.01 | 3.30 | 587.5 | -74.83 | 42.34 | -37.52 | 7876.58 | 252.17 | 3.45 | 87.18 | 174.30 | 4.15 | 80.21 |
| 21Q4 (12) | 0.50 | 10.39 | -4.35 | 20.56 | 50.62 | 11.08 | 0.48 | -97.55 | 111.94 | 67.78 | 37177.78 | -48.57 | 243.75 | 35.64 | 31.18 | 167.35 | 28.96 | 17.73 |
| 21Q3 (11) | 0.45 | -11.86 | -12.46 | 13.65 | -21.1 | -22.66 | 19.61 | 3.32 | 5200.0 | 0.18 | -26.72 | -99.86 | 179.70 | 29.81 | -2.89 | 129.77 | 28.03 | -8.01 |
| 21Q2 (10) | 0.51 | 0.84 | 0.61 | 17.3 | 0.93 | 1.29 | 18.98 | 44.77 | 659.2 | 0.25 | -53.26 | -99.81 | 138.43 | 2.75 | -38.74 | 101.36 | 4.8 | -41.04 |
| 21Q1 (9) | 0.51 | -2.51 | 1.96 | 17.14 | -7.4 | 0.94 | 13.11 | 426.12 | 240.67 | 0.53 | -99.6 | -99.41 | 134.72 | -27.5 | 7.54 | 96.72 | -31.96 | 0.33 |
| 20Q4 (8) | 0.52 | 1.03 | 6.38 | 18.51 | 4.87 | 13.0 | -4.02 | -1186.49 | 66.02 | 131.78 | 0.0 | 46.42 | 185.82 | 0.42 | 44.78 | 142.15 | 0.77 | 46.44 |
| 20Q3 (7) | 0.52 | 1.29 | 6.14 | 17.65 | 3.34 | 6.33 | 0.37 | -85.2 | 105.48 | 131.78 | 0.0 | 46.42 | 185.04 | -18.11 | -22.43 | 141.07 | -17.93 | -24.4 |
| 20Q2 (6) | 0.51 | 2.2 | 5.17 | 17.08 | 0.59 | 6.75 | 2.50 | 126.82 | 15.21 | 131.78 | 46.42 | 46.42 | 225.96 | 80.38 | 0.73 | 171.90 | 78.32 | -2.91 |
| 20Q1 (5) | 0.50 | 1.71 | 4.48 | 16.98 | 3.66 | 6.12 | -9.32 | 21.22 | -29.44 | 90.00 | 0.0 | 0 | 125.27 | -2.4 | -45.55 | 96.40 | -0.69 | -46.93 |
| 19Q4 (4) | 0.49 | 0.8 | 0.0 | 16.38 | -1.33 | 0.0 | -11.83 | -75.26 | 0.0 | 90.00 | 0.0 | 0.0 | 128.35 | -46.2 | 0.0 | 97.07 | -47.98 | 0.0 |
| 19Q3 (3) | 0.49 | 0.37 | 0.0 | 16.6 | 3.75 | 0.0 | -6.75 | -411.06 | 0.0 | 90.00 | 0.0 | 0.0 | 238.56 | 6.34 | 0.0 | 186.60 | 5.39 | 0.0 |
| 19Q2 (2) | 0.49 | 1.53 | 0.0 | 16.0 | 0.0 | 0.0 | 2.17 | 130.14 | 0.0 | 90.00 | 0 | 0.0 | 224.33 | -2.5 | 0.0 | 177.05 | -2.53 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 16.0 | 0.0 | 0.0 | -7.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 230.08 | 0.0 | 0.0 | 181.65 | 0.0 | 0.0 |
