- 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) | 0.51 | -12.55 | 67.03 | -15.08 | 178.23 | 94.38 | 7.17 | 54.86 | 0.72 | -87.26 | 112.12 | 17.43 | 30.86 | 71.16 |
| 2022 (9) | 0.59 | 1.05 | 78.93 | 18.98 | 91.69 | -19.75 | 4.63 | -44.82 | 5.64 | 273.14 | 95.48 | -18.69 | 18.03 | -36.11 |
| 2021 (8) | 0.58 | -4.29 | 66.34 | 38.5 | 114.26 | 6.03 | 8.39 | -29.91 | 1.51 | 492.14 | 117.43 | -31.96 | 28.22 | -66.79 |
| 2020 (7) | 0.61 | 11.98 | 47.9 | 140.7 | 107.76 | 15.92 | 11.97 | 5.18 | 0.26 | -32.28 | 172.60 | -23.56 | 84.97 | -30.2 |
| 2019 (6) | 0.54 | 104.15 | 19.9 | 314.58 | 92.96 | 8200.0 | 11.38 | 332.7 | 0.38 | -84.3 | 225.79 | -75.73 | 121.73 | -77.44 |
| 2018 (5) | 0.27 | -7.24 | 4.8 | -57.14 | 1.12 | 154.55 | 2.63 | -88.13 | 2.40 | 0 | 930.37 | 20.51 | 539.56 | -19.39 |
| 2017 (4) | 0.29 | -23.45 | 11.2 | -77.45 | 0.44 | -94.07 | 22.16 | 300.72 | 0.00 | 0 | 772.04 | 108.25 | 669.33 | 94.36 |
| 2016 (3) | 0.37 | -1.76 | 49.67 | 2.24 | 7.42 | 235.75 | 5.53 | -33.93 | 5.19 | -51.24 | 370.73 | 1276.64 | 344.37 | 1609.88 |
| 2015 (2) | 0.38 | -60.67 | 48.58 | -62.64 | 2.21 | 4.74 | 8.37 | 0 | 10.65 | 74.42 | 26.93 | -98.17 | 20.14 | -96.11 |
| 2014 (1) | 0.97 | -0.18 | 130.02 | 33.19 | 2.11 | -99.7 | -0.71 | 0 | 6.10 | 0 | 1469.02 | -7.83 | 518.18 | -7.61 |
| 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) | 0.51 | 0.75 | -12.55 | 67.03 | 3.17 | -15.08 | 11.04 | 77.49 | 171.92 | 1.42 | -79.1 | -95.7 | 112.12 | -5.37 | 17.43 | 30.86 | -29.01 | 71.16 |
| 23Q3 (19) | 0.51 | -3.4 | -9.02 | 64.97 | -21.11 | -2.68 | 6.22 | -39.26 | -2.35 | 6.78 | 8.02 | -25.76 | 118.48 | -1.63 | 9.15 | 43.47 | -24.83 | 102.37 |
| 23Q2 (18) | 0.53 | -10.89 | -5.91 | 82.36 | -0.22 | 19.41 | 10.24 | 830.91 | 123.58 | 6.28 | -80.93 | -77.86 | 120.44 | 37.22 | 3.06 | 57.83 | 145.25 | 145.15 |
| 23Q1 (17) | 0.59 | 0.84 | 5.34 | 82.54 | 4.57 | 27.85 | 1.10 | -72.91 | -67.74 | 32.93 | 0.0 | 25.84 | 87.77 | -8.07 | -26.23 | 23.58 | 30.78 | -8.0 |
| 22Q4 (16) | 0.59 | 4.81 | 1.05 | 78.93 | 18.23 | 18.98 | 4.06 | -36.26 | 42.46 | 32.93 | 260.43 | 13.12 | 95.48 | -12.04 | -18.69 | 18.03 | -16.06 | -36.11 |
| 22Q3 (15) | 0.56 | -0.09 | -2.68 | 66.76 | -3.2 | -1.68 | 6.37 | 39.08 | 335.93 | 9.14 | -67.79 | 2265.39 | 108.55 | -7.11 | -32.46 | 21.48 | -8.94 | -72.39 |
| 22Q2 (14) | 0.56 | -0.23 | -4.94 | 68.97 | 6.83 | 20.3 | 4.58 | 34.31 | -77.67 | 28.36 | 8.4 | 7243.76 | 116.86 | -1.78 | -29.54 | 23.59 | -7.96 | -73.22 |
| 22Q1 (13) | 0.56 | -3.27 | -5.96 | 64.56 | -2.68 | 34.22 | 3.41 | 19.65 | -72.14 | 26.17 | -10.11 | 3860.64 | 118.98 | 1.32 | -33.68 | 25.63 | -9.18 | -72.99 |
| 21Q4 (12) | 0.58 | 0.94 | -4.29 | 66.34 | -2.3 | 38.5 | 2.85 | 205.56 | -93.16 | 29.11 | 7436.67 | 13687.78 | 117.43 | -26.94 | -31.96 | 28.22 | -63.73 | -66.79 |
| 21Q3 (11) | 0.58 | -2.41 | -6.5 | 67.9 | 18.44 | 68.49 | -2.70 | -113.16 | 70.62 | 0.39 | 0.0 | -92.65 | 160.72 | -3.09 | -8.4 | 77.80 | -11.67 | -9.06 |
| 21Q2 (10) | 0.59 | -1.31 | 10.05 | 57.33 | 19.19 | 139.57 | 20.51 | 67.57 | 94.04 | 0.39 | -41.54 | -92.65 | 165.85 | -7.56 | -27.51 | 88.08 | -7.19 | -19.6 |
| 21Q1 (9) | 0.60 | -1.55 | 11.8 | 48.1 | 0.42 | 111.24 | 12.24 | -70.61 | 1689.61 | 0.66 | 212.94 | -76.68 | 179.41 | 3.95 | -21.93 | 94.90 | 11.69 | -15.11 |
| 20Q4 (8) | 0.61 | -1.4 | 11.98 | 47.9 | 18.86 | 140.7 | 41.65 | 553.21 | 240.0 | 0.21 | -95.98 | -92.55 | 172.60 | -1.62 | -29.9 | 84.97 | -0.68 | -35.98 |
| 20Q3 (7) | 0.62 | 14.86 | 19.55 | 40.3 | 68.41 | 34.38 | -9.19 | -186.94 | -50.41 | 5.25 | 0.0 | 290.84 | 175.45 | -23.32 | -30.82 | 85.55 | -21.91 | -30.37 |
| 20Q2 (6) | 0.54 | 0.26 | 1.5 | 23.93 | 5.09 | -35.93 | 10.57 | 1472.73 | -73.83 | 5.25 | 85.48 | 290.84 | 228.80 | -0.44 | 1.48 | 109.55 | -2.0 | 14.16 |
| 20Q1 (5) | 0.53 | -1.38 | 7.64 | 22.77 | 14.42 | -11.54 | -0.77 | -106.29 | -140.62 | 2.83 | 0.0 | 0 | 229.81 | -6.66 | 11.91 | 111.79 | -15.78 | 15.5 |
| 19Q4 (4) | 0.54 | 5.27 | 0.0 | 19.9 | -33.64 | 0.0 | 12.25 | 300.49 | 0.0 | 2.83 | 110.72 | 0.0 | 246.21 | -2.92 | 0.0 | 132.73 | 8.03 | 0.0 |
| 19Q3 (3) | 0.51 | -2.48 | 0.0 | 29.99 | -19.71 | 0.0 | -6.11 | -115.13 | 0.0 | 1.34 | 0.0 | 0.0 | 253.61 | 12.48 | 0.0 | 122.86 | 28.03 | 0.0 |
| 19Q2 (2) | 0.53 | 6.33 | 0.0 | 37.35 | 45.1 | 0.0 | 40.39 | 12721.88 | 0.0 | 1.34 | 0 | 0.0 | 225.47 | 9.8 | 0.0 | 95.96 | -0.86 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 25.74 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 205.35 | 0.0 | 0.0 | 96.79 | 0.0 | 0.0 |
