- 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) | 0.27 | 54.14 | 1.43 | 43.0 | 1.32 | -61.52 | -86.97 | 0 | 1.10 | 0.0 | 622.06 | 0.3 | 363.62 | -14.99 |
| 2021 (9) | 0.17 | -21.07 | 1.0 | 26.58 | 3.43 | -16.55 | 23.15 | 0 | 1.10 | -91.16 | 620.22 | 36.32 | 427.73 | 26.27 |
| 2020 (8) | 0.22 | 114.62 | 0.79 | 97.5 | 4.11 | 236.89 | -18.51 | 0 | 12.38 | 0.0 | 454.98 | -82.46 | 338.75 | -85.36 |
| 2019 (7) | 0.10 | -69.1 | 0.4 | -81.57 | 1.22 | -53.96 | -5.36 | 0 | 12.38 | 0.0 | 2594.50 | 898.58 | 2314.40 | 1189.5 |
| 2018 (6) | 0.33 | -45.55 | 2.17 | -31.76 | 2.65 | 18.3 | 3.33 | 0 | 12.38 | 0 | 259.82 | 123.89 | 179.48 | 160.34 |
| 2017 (5) | 0.61 | 20.45 | 3.18 | 28.74 | 2.24 | 3.23 | -12.60 | 0 | 0.00 | 0 | 116.05 | -2.85 | 68.94 | -7.9 |
| 2016 (4) | 0.51 | 155.27 | 2.47 | 190.59 | 2.17 | -29.08 | -96.49 | 0 | 0.00 | 0 | 119.45 | -72.77 | 74.85 | -33.0 |
| 2015 (3) | 0.20 | 7.36 | 0.85 | -40.14 | 3.06 | -42.16 | -105.11 | 0 | 0.00 | 0 | 438.65 | 54.56 | 111.71 | -48.87 |
| 2014 (2) | 0.18 | -39.06 | 1.42 | 20.34 | 5.29 | 72.31 | -53.59 | 0 | 0.00 | 0 | 283.80 | -36.84 | 218.47 | -45.95 |
| 2013 (1) | 0.30 | 0 | 1.18 | 0 | 3.07 | 0 | -14.95 | 0 | 0.00 | 0 | 449.30 | 0 | 404.21 | 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) | 0.21 | -9.83 | 0.19 | 1.27 | -0.78 | 18.69 | 88.26 | 448.54 | 210.42 | 1.59 | -82.34 | 48.54 | 651.16 | 16.25 | 83.87 | 451.31 | 18.38 | 127.2 |
| 23Q2 (19) | 0.24 | -0.5 | 30.25 | 1.28 | 0.0 | 8.47 | 16.09 | -58.93 | 119.03 | 9.00 | 169.23 | 741.3 | 560.12 | -31.04 | -4.84 | 381.24 | -4.46 | 133.96 |
| 23Q1 (18) | 0.24 | -10.68 | 37.37 | 1.28 | -10.49 | 6.67 | 39.18 | 123.49 | 394.59 | 3.34 | 212.48 | 212.48 | 812.29 | 30.58 | 33.13 | 399.03 | 9.74 | 54.25 |
| 22Q4 (17) | 0.27 | 25.01 | 54.14 | 1.43 | 33.64 | 43.0 | -166.80 | -108.68 | -254.36 | 1.07 | 0.0 | 0.0 | 622.06 | 75.65 | 0.3 | 363.62 | 83.05 | -14.99 |
| 22Q3 (16) | 0.21 | 17.23 | -6.5 | 1.07 | -9.32 | 32.1 | -79.93 | 5.44 | -158.51 | 1.07 | 0.0 | -75.48 | 354.14 | -39.83 | -11.03 | 198.64 | 21.9 | -36.9 |
| 22Q2 (15) | 0.18 | 4.94 | -6.06 | 1.18 | -1.67 | 49.37 | -84.53 | -535.56 | -439.75 | 1.07 | 0.0 | -75.48 | 588.59 | -3.53 | 4.26 | 162.95 | -37.01 | -66.66 |
| 22Q1 (14) | 0.17 | 0.23 | -12.86 | 1.2 | 20.0 | 51.9 | -13.30 | -112.31 | -184.77 | 1.07 | 0.0 | -86.63 | 610.14 | -1.63 | 5.1 | 258.69 | -39.52 | -45.6 |
| 21Q4 (13) | 0.17 | -24.17 | -21.07 | 1.0 | 23.46 | 26.58 | 108.06 | 449.48 | 34758.06 | 1.07 | -75.48 | -73.98 | 620.22 | 55.81 | 36.32 | 427.73 | 35.87 | 26.27 |
| 21Q3 (12) | 0.23 | 17.78 | 34.51 | 0.81 | 2.53 | 1.25 | -30.92 | -224.28 | -54.37 | 4.36 | 0.0 | 6.14 | 398.06 | -29.49 | -30.67 | 314.81 | -35.58 | -9.85 |
| 21Q2 (11) | 0.19 | -2.65 | 44.58 | 0.79 | 0.0 | 88.1 | 24.88 | 58.57 | -56.71 | 4.36 | -45.45 | 6.14 | 564.56 | -2.75 | -51.29 | 488.71 | 2.77 | -43.79 |
| 21Q1 (10) | 0.20 | -9.22 | 82.39 | 0.79 | 0.0 | 102.56 | 15.69 | 4961.29 | 110.51 | 8.00 | 94.59 | 29.73 | 580.52 | 27.59 | -75.78 | 475.55 | 40.38 | -73.91 |
| 20Q4 (9) | 0.22 | 29.23 | 114.62 | 0.79 | -1.25 | 97.5 | 0.31 | 101.55 | 100.23 | 4.11 | 0.0 | -33.33 | 454.98 | -20.76 | -82.46 | 338.75 | -2.99 | -85.36 |
| 20Q3 (8) | 0.17 | 26.6 | 58.07 | 0.8 | 90.48 | 100.0 | -20.03 | -134.85 | -405.8 | 4.11 | 0.0 | -33.33 | 574.16 | -50.46 | -77.9 | 349.20 | -59.83 | -84.53 |
| 20Q2 (7) | 0.13 | 22.81 | -58.38 | 0.42 | 7.69 | -77.66 | 57.47 | 138.51 | 1294.8 | 4.11 | -33.33 | -94.89 | 1158.99 | -51.66 | 185.4 | 869.39 | -52.31 | 225.42 |
| 20Q1 (6) | 0.11 | 6.82 | -65.4 | 0.39 | -2.5 | -80.1 | -149.23 | -11.73 | -18753.75 | 6.17 | 0.0 | -92.34 | 2397.35 | -7.6 | 540.92 | 1822.94 | -21.23 | 673.19 |
| 19Q4 (5) | 0.10 | -4.82 | -69.1 | 0.4 | 0.0 | -81.57 | -133.56 | -2139.08 | -6949.23 | 6.17 | 0.0 | -92.34 | 2594.50 | -0.13 | 898.58 | 2314.40 | 2.53 | 1189.5 |
| 19Q3 (4) | 0.11 | -66.67 | 0.0 | 0.4 | -78.72 | 0.0 | 6.55 | 236.17 | 0.0 | 6.17 | -92.34 | 0.0 | 2597.88 | 539.71 | 0.0 | 2257.20 | 744.89 | 0.0 |
| 19Q2 (3) | 0.32 | 2.08 | 0.0 | 1.88 | -4.08 | 0.0 | -4.81 | -701.25 | 0.0 | 80.50 | 0.0 | 0.0 | 406.10 | 8.57 | 0.0 | 267.16 | 13.31 | 0.0 |
| 19Q1 (2) | 0.32 | -4.58 | 0.0 | 1.96 | -9.68 | 0.0 | 0.80 | -58.97 | 0.0 | 80.50 | 0.0 | 0.0 | 374.05 | 43.97 | 0.0 | 235.77 | 31.36 | 0.0 |
| 18Q4 (1) | 0.33 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 80.50 | 0.0 | 0.0 | 259.82 | 0.0 | 0.0 | 179.48 | 0.0 | 0.0 |
