- 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) | 0.50 | -12.96 | 4.66 | -66.13 | 64.62 | -0.89 | 42.28 | 226.23 | 1.72 | -71.73 | 156.68 | 2.83 | 121.28 | 7.6 |
| 2022 (9) | 0.57 | -16.57 | 13.76 | -48.94 | 65.2 | 23.37 | 12.96 | 0 | 6.07 | -38.54 | 152.37 | 29.83 | 112.71 | 53.37 |
| 2021 (8) | 0.69 | 36.64 | 26.95 | 192.93 | 52.85 | -13.71 | -5.73 | 0 | 9.87 | 0.0 | 117.36 | -30.54 | 73.49 | -34.72 |
| 2020 (7) | 0.50 | 2.5 | 9.2 | 31.99 | 61.25 | 1.59 | 11.55 | -46.55 | 9.87 | 329.12 | 168.95 | 3.04 | 112.57 | -1.33 |
| 2019 (6) | 0.49 | 0.37 | 6.97 | 3.87 | 60.29 | -2.54 | 21.61 | -3.09 | 2.30 | -10.25 | 163.96 | 4.32 | 114.09 | 5.68 |
| 2018 (5) | 0.49 | 16.13 | 6.71 | 78.46 | 61.86 | 27.81 | 22.30 | -58.62 | 2.56 | 160.03 | 157.17 | -7.29 | 107.96 | -8.99 |
| 2017 (4) | 0.42 | 12.05 | 3.76 | -3.84 | 48.4 | 13.22 | 53.89 | 24.43 | 0.99 | -17.98 | 169.53 | -9.24 | 118.62 | -12.17 |
| 2016 (3) | 0.38 | 7.53 | 3.91 | -16.27 | 42.75 | 31.86 | 43.31 | 342.84 | 1.20 | -69.95 | 186.78 | -4.82 | 135.06 | 0.94 |
| 2015 (2) | 0.35 | -2.2 | 4.67 | -17.2 | 32.42 | 7.42 | 9.78 | -9.53 | 4.00 | 117.57 | 196.23 | 12.75 | 133.80 | 6.69 |
| 2014 (1) | 0.36 | -17.52 | 5.64 | -31.22 | 30.18 | 12.99 | 10.81 | 54.21 | 1.84 | 0 | 174.04 | 8.92 | 125.41 | 8.5 |
| 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) | 0.50 | -0.79 | -12.96 | 4.66 | -57.01 | -66.13 | 18.12 | -57.09 | 1.57 | 6.20 | -50.25 | -78.64 | 156.68 | -6.65 | 2.83 | 121.28 | -1.39 | 7.6 |
| 23Q3 (19) | 0.50 | 5.61 | -12.96 | 10.84 | -0.73 | -27.25 | 42.23 | -96.9 | 0 | 12.46 | -3.54 | 16.76 | 167.85 | -1.42 | 8.48 | 122.99 | 0.84 | 26.27 |
| 23Q2 (18) | 0.48 | -8.06 | -13.59 | 10.92 | -8.16 | -37.35 | 1362.14 | 2657.37 | 22489.39 | 12.92 | -65.96 | -65.0 | 170.27 | 14.75 | 10.06 | 121.97 | 15.06 | 28.4 |
| 23Q1 (17) | 0.52 | -9.63 | -14.14 | 11.89 | -13.59 | -51.98 | 49.40 | 176.91 | 1478.27 | 37.96 | 30.8 | -80.48 | 148.38 | -2.62 | 8.04 | 106.01 | -5.94 | 35.86 |
| 22Q4 (16) | 0.57 | -0.79 | -16.57 | 13.76 | -7.65 | -48.94 | 17.84 | 0 | 849.58 | 29.02 | 171.88 | -46.03 | 152.37 | -1.53 | 29.83 | 112.71 | 15.72 | 53.37 |
| 22Q3 (15) | 0.58 | 4.85 | -2.83 | 14.9 | -14.52 | 4.86 | 0.00 | -100.0 | 100.0 | 10.67 | -71.09 | -80.15 | 154.73 | 0.01 | 14.93 | 97.40 | 2.54 | 28.5 |
| 22Q2 (14) | 0.55 | -8.66 | 6.86 | 17.43 | -29.6 | 67.92 | 6.03 | 92.65 | 137.45 | 36.92 | -81.01 | -31.33 | 154.71 | 12.65 | -2.58 | 94.99 | 21.74 | 7.85 |
| 22Q1 (13) | 0.61 | -12.19 | 26.32 | 24.76 | -8.13 | 153.69 | 3.13 | 231.51 | -46.77 | 194.43 | 261.6 | 261.6 | 137.34 | 17.02 | -25.35 | 78.03 | 6.18 | -28.62 |
| 21Q4 (12) | 0.69 | 15.54 | 36.64 | 26.95 | 89.66 | 192.93 | -2.38 | 81.51 | 89.83 | 53.77 | 0.0 | 388.81 | 117.36 | -12.83 | -30.54 | 73.49 | -3.05 | -34.72 |
| 21Q3 (11) | 0.60 | 15.31 | 24.82 | 14.21 | 36.9 | 137.23 | -12.87 | 20.06 | -169.95 | 53.77 | 0.0 | 388.81 | 134.63 | -15.23 | -19.12 | 75.80 | -13.94 | -31.38 |
| 21Q2 (10) | 0.52 | 7.97 | 5.12 | 10.38 | 6.35 | 40.27 | -16.10 | -373.81 | -140.73 | 53.77 | 0.0 | 652.77 | 158.81 | -13.69 | -3.85 | 88.08 | -19.42 | -23.18 |
| 21Q1 (9) | 0.48 | -5.02 | 3.08 | 9.76 | 6.09 | 31.36 | 5.88 | 125.13 | -51.32 | 53.77 | 388.81 | 219.42 | 183.99 | 8.9 | 5.7 | 109.31 | -2.9 | -5.78 |
| 20Q4 (8) | 0.50 | 5.55 | 2.5 | 9.2 | 53.59 | 29.03 | -23.40 | -227.17 | -150.88 | 11.00 | 0.0 | 166.01 | 168.95 | 1.5 | 3.04 | 112.57 | 1.91 | -1.33 |
| 20Q3 (7) | 0.48 | -2.89 | 6.53 | 5.99 | -19.05 | -6.7 | 18.40 | -53.45 | -18.84 | 11.00 | 54.0 | 3.24 | 166.45 | 0.77 | -5.91 | 110.46 | -3.66 | -10.56 |
| 20Q2 (6) | 0.49 | 5.87 | 8.49 | 7.4 | -0.4 | 17.46 | 39.53 | 227.24 | 187.7 | 7.14 | -57.57 | -56.5 | 165.17 | -5.11 | -4.33 | 114.66 | -1.16 | 1.94 |
| 20Q1 (5) | 0.46 | -5.55 | 3.11 | 7.43 | 4.21 | 15.19 | 12.08 | -73.73 | 68.48 | 16.83 | 307.08 | -46.56 | 174.07 | 6.17 | 0.38 | 116.01 | 1.68 | 0.74 |
| 19Q4 (4) | 0.49 | 9.7 | 0.0 | 7.13 | 11.06 | 0.0 | 45.99 | 102.87 | 0.0 | 4.14 | -61.19 | 0.0 | 163.96 | -7.31 | 0.0 | 114.09 | -7.62 | 0.0 |
| 19Q3 (3) | 0.45 | -1.1 | 0.0 | 6.42 | 1.9 | 0.0 | 22.67 | 64.99 | 0.0 | 10.66 | -35.11 | 0.0 | 176.90 | 2.47 | 0.0 | 123.50 | 9.8 | 0.0 |
| 19Q2 (2) | 0.45 | 0.62 | 0.0 | 6.3 | -2.33 | 0.0 | 13.74 | 91.63 | 0.0 | 16.42 | -47.87 | 0.0 | 172.64 | -0.44 | 0.0 | 112.48 | -2.33 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 6.45 | 0.0 | 0.0 | 7.17 | 0.0 | 0.0 | 31.50 | 0.0 | 0.0 | 173.41 | 0.0 | 0.0 | 115.16 | 0.0 | 0.0 |
