- 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) | 0.61 | -3.04 | 109.43 | 12.95 | 391.0 | 29.29 | 11.94 | -11.23 | 0.00 | 0 | 148.92 | -17.4 | 54.19 | -26.97 |
| 2022 (9) | 0.63 | -2.96 | 96.88 | -12.06 | 302.42 | 27.42 | 13.45 | 121.95 | 1.11 | -47.68 | 180.30 | 9.76 | 74.20 | 1.94 |
| 2021 (8) | 0.65 | -5.02 | 110.17 | -40.98 | 237.35 | 12.79 | 6.06 | 65.57 | 2.11 | -74.31 | 164.27 | 16.81 | 72.79 | 14.13 |
| 2020 (7) | 0.68 | 0.34 | 186.66 | -2.81 | 210.43 | -26.27 | 3.66 | -69.22 | 8.23 | 160.25 | 140.63 | -15.2 | 63.78 | -16.51 |
| 2019 (6) | 0.68 | 5.49 | 192.05 | 4.61 | 285.4 | 1.27 | 11.89 | -43.08 | 3.16 | 133.18 | 165.83 | 24.63 | 76.39 | 1.49 |
| 2018 (5) | 0.65 | 5.44 | 183.58 | 37.69 | 281.82 | 2.34 | 20.89 | 3.57 | 1.36 | -40.36 | 133.06 | -10.71 | 75.27 | 8.33 |
| 2017 (4) | 0.61 | 1.7 | 133.33 | 19.9 | 275.37 | 0.77 | 20.17 | -5.62 | 2.27 | 533.42 | 149.02 | 20.21 | 69.48 | 12.15 |
| 2016 (3) | 0.60 | 0.53 | 111.2 | 8.59 | 273.26 | 1.67 | 21.37 | 9.03 | 0.36 | -62.07 | 123.97 | -19.45 | 61.95 | 1.39 |
| 2015 (2) | 0.60 | 0.81 | 102.4 | 10.91 | 268.78 | 7.84 | 19.60 | -33.81 | 0.95 | 156.12 | 153.90 | 5.07 | 61.10 | -9.08 |
| 2014 (1) | 0.59 | -2.8 | 92.33 | 427.6 | 249.24 | 7.96 | 29.61 | -19.84 | 0.37 | 0 | 146.47 | -34.24 | 67.20 | -42.28 |
| 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) | 0.61 | -9.22 | -3.04 | 109.43 | -44.56 | 12.95 | 5.76 | -53.81 | -16.16 | 0.00 | 0 | -100.0 | 148.92 | 10.8 | -17.4 | 54.19 | 5.26 | -26.97 |
| 23Q3 (19) | 0.67 | 2.19 | 7.62 | 197.4 | 48.42 | 83.12 | 12.47 | -23.21 | -30.22 | 0.00 | 0 | 0 | 134.40 | -12.89 | -18.77 | 51.48 | 0.41 | -20.89 |
| 23Q2 (18) | 0.66 | 3.8 | 3.75 | 133.0 | 12.26 | 16.79 | 16.24 | 9.88 | -24.25 | 0.00 | 0 | -100.0 | 154.28 | -5.01 | -29.81 | 51.27 | 0.83 | -41.32 |
| 23Q1 (17) | 0.63 | 0.7 | 0.14 | 118.47 | 22.29 | 11.17 | 14.78 | 115.14 | 62.06 | 0.00 | -100.0 | -100.0 | 162.42 | -9.92 | -5.28 | 50.85 | -31.47 | -23.98 |
| 22Q4 (16) | 0.63 | 0.75 | -2.96 | 96.88 | -10.13 | -12.06 | 6.87 | -61.56 | 7.18 | 7.09 | 0 | 11.7 | 180.30 | 8.98 | 9.76 | 74.20 | 14.03 | 1.94 |
| 22Q3 (15) | 0.62 | -1.48 | -6.69 | 107.8 | -5.34 | -29.39 | 17.87 | -16.65 | 105.17 | 0.00 | -100.0 | -100.0 | 165.45 | -24.73 | 0.76 | 65.07 | -25.52 | -3.94 |
| 22Q2 (14) | 0.63 | 0.19 | -5.89 | 113.88 | 6.86 | -29.26 | 21.44 | 135.09 | 49.83 | 7.66 | 35.26 | 26.16 | 219.80 | 28.19 | 35.39 | 87.37 | 30.62 | 32.48 |
| 22Q1 (13) | 0.63 | -2.42 | -5.9 | 106.57 | -3.27 | -41.41 | 9.12 | 42.28 | 260.85 | 5.67 | -10.7 | -80.71 | 171.47 | 4.38 | 27.47 | 66.89 | -8.11 | 27.75 |
| 21Q4 (12) | 0.65 | -3.12 | -5.02 | 110.17 | -27.84 | -40.98 | 6.41 | -26.41 | 97.23 | 6.34 | -36.83 | -78.4 | 164.27 | 0.04 | 16.81 | 72.79 | 7.45 | 14.13 |
| 21Q3 (11) | 0.67 | -0.64 | -3.22 | 152.68 | -5.16 | -27.79 | 8.71 | -39.13 | 348.97 | 10.04 | 65.34 | -45.53 | 164.21 | 1.15 | 13.05 | 67.74 | 2.71 | -4.34 |
| 21Q2 (10) | 0.67 | 0.18 | -4.84 | 160.98 | -11.49 | -29.83 | 14.31 | 352.38 | 114.22 | 6.07 | -79.32 | -67.05 | 162.34 | 20.68 | 12.93 | 65.95 | 25.95 | -10.32 |
| 21Q1 (9) | 0.67 | -1.51 | -2.04 | 181.88 | -2.56 | -15.49 | -5.67 | -274.46 | -310.78 | 29.37 | 0.0 | -77.83 | 134.52 | -4.34 | -20.86 | 52.36 | -17.91 | -40.92 |
| 20Q4 (8) | 0.68 | -1.29 | 0.34 | 186.66 | -11.72 | -2.81 | 3.25 | 67.53 | -68.84 | 29.37 | 59.3 | 112.54 | 140.63 | -3.19 | -15.2 | 63.78 | -9.93 | -16.51 |
| 20Q3 (7) | 0.69 | -2.3 | 0.82 | 211.45 | -7.83 | 9.67 | 1.94 | -70.96 | -86.49 | 18.44 | 0.0 | 56.06 | 145.26 | 1.05 | -17.26 | 70.81 | -3.71 | -11.13 |
| 20Q2 (6) | 0.71 | 3.13 | 2.5 | 229.42 | 6.6 | 11.54 | 6.68 | 148.33 | -48.5 | 18.44 | -86.08 | 190.37 | 143.75 | -15.43 | 14.36 | 73.54 | -17.03 | 22.18 |
| 20Q1 (5) | 0.69 | 0.88 | 3.39 | 215.21 | 12.06 | 10.78 | 2.69 | -74.21 | -72.88 | 132.45 | 858.54 | 1832.19 | 169.97 | 2.5 | 28.25 | 88.63 | 16.02 | 37.67 |
| 19Q4 (4) | 0.68 | -0.82 | 0.0 | 192.05 | -0.39 | 0.0 | 10.43 | -27.37 | 0.0 | 13.82 | 16.97 | 0.0 | 165.83 | -5.54 | 0.0 | 76.39 | -4.13 | 0.0 |
| 19Q3 (3) | 0.69 | -0.67 | 0.0 | 192.81 | -6.26 | 0.0 | 14.36 | 10.72 | 0.0 | 11.81 | 86.06 | 0.0 | 175.56 | 39.67 | 0.0 | 79.68 | 32.38 | 0.0 |
| 19Q2 (2) | 0.69 | 4.02 | 0.0 | 205.68 | 5.88 | 0.0 | 12.97 | 30.75 | 0.0 | 6.35 | -7.38 | 0.0 | 125.70 | -5.15 | 0.0 | 60.19 | -6.51 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 194.26 | 0.0 | 0.0 | 9.92 | 0.0 | 0.0 | 6.86 | 0.0 | 0.0 | 132.53 | 0.0 | 0.0 | 64.38 | 0.0 | 0.0 |
