- 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) | 0.54 | -8.51 | 40.37 | -18.58 | 42.42 | 45.87 | 23.23 | 156.4 | 0.32 | -74.24 | 174.61 | 9.22 | 20.55 | 96.09 |
| 2022 (9) | 0.59 | 1.97 | 49.58 | 15.79 | 29.08 | 185.94 | 9.06 | -69.95 | 1.26 | -61.13 | 159.87 | -1.78 | 10.48 | 2.75 |
| 2021 (8) | 0.58 | 15.29 | 42.82 | 50.51 | 10.17 | -68.38 | 30.15 | -43.67 | 3.24 | 47.91 | 162.76 | -13.14 | 10.20 | -23.6 |
| 2020 (7) | 0.50 | 2.72 | 28.45 | -7.09 | 32.16 | 63.33 | 53.52 | 165.08 | 2.19 | 35.76 | 187.39 | -3.29 | 13.35 | -13.37 |
| 2019 (6) | 0.49 | 7.51 | 30.62 | -1.07 | 19.69 | -27.74 | 20.19 | 280.94 | 1.61 | -67.22 | 193.76 | -11.1 | 15.41 | -31.48 |
| 2018 (5) | 0.46 | 8.51 | 30.95 | 16.66 | 27.25 | 86.52 | 5.30 | 0 | 4.92 | -80.18 | 217.95 | -10.16 | 22.49 | -53.51 |
| 2017 (4) | 0.42 | 6.88 | 26.53 | 8.68 | 14.61 | -1.42 | -1.20 | 0 | 24.85 | 54.82 | 242.59 | -2.73 | 48.38 | 34.2 |
| 2016 (3) | 0.39 | -8.89 | 24.41 | -22.97 | 14.82 | -21.34 | 0.13 | 0 | 16.05 | 0 | 249.41 | 27.38 | 36.05 | 70.69 |
| 2015 (2) | 0.43 | 37.36 | 31.69 | 93.11 | 18.84 | -63.54 | -15.71 | 0 | 0.00 | 0 | 195.80 | -24.39 | 21.12 | -31.27 |
| 2014 (1) | 0.31 | -35.32 | 16.41 | -4.2 | 51.68 | -21.78 | 132.34 | 109.33 | 0.00 | 0 | 258.96 | 41.37 | 30.73 | -43.5 |
| 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) | 0.54 | -5.27 | -8.51 | 40.37 | -12.35 | -18.58 | 43.55 | -62.12 | 1207.81 | 0.75 | 24.14 | -95.55 | 174.61 | 5.5 | 9.22 | 20.55 | 25.23 | 96.09 |
| 23Q3 (19) | 0.57 | -6.62 | -3.92 | 46.06 | -10.68 | -8.65 | 114.96 | 9984.21 | 13750.6 | 0.60 | -96.27 | -47.09 | 165.51 | 7.11 | 4.02 | 16.41 | 39.19 | 59.94 |
| 23Q2 (18) | 0.61 | 3.09 | 4.28 | 51.57 | 1.46 | 5.27 | 1.14 | -55.64 | 105.92 | 16.13 | 0.0 | 1317.6 | 154.52 | -2.95 | -4.17 | 11.79 | 0.34 | 36.93 |
| 23Q1 (17) | 0.59 | 0.34 | 8.53 | 50.83 | 2.52 | 29.44 | 2.57 | -22.82 | -95.7 | 16.13 | -3.97 | 1317.6 | 159.21 | -0.41 | -7.96 | 11.75 | 12.12 | -23.7 |
| 22Q4 (16) | 0.59 | -0.52 | 1.97 | 49.58 | -1.67 | 15.79 | 3.33 | 301.2 | 102.34 | 16.80 | 1376.18 | 941.95 | 159.87 | 0.48 | -1.78 | 10.48 | 2.14 | 2.75 |
| 22Q3 (15) | 0.59 | 1.35 | 11.97 | 50.42 | 2.92 | 50.82 | 0.83 | 104.31 | -99.85 | 1.14 | 0.0 | -29.42 | 159.11 | -1.32 | -10.43 | 10.26 | 19.16 | -10.47 |
| 22Q2 (14) | 0.59 | 7.28 | 11.89 | 48.99 | 24.75 | 54.06 | -19.25 | -132.23 | 37.98 | 1.14 | 0.0 | -51.53 | 161.24 | -6.78 | -10.25 | 8.61 | -44.09 | -32.15 |
| 22Q1 (13) | 0.55 | -5.73 | 7.79 | 39.27 | -8.29 | 31.87 | 59.73 | 141.99 | 468.7 | 1.14 | -29.42 | -51.53 | 172.97 | 6.27 | -6.81 | 15.40 | 50.98 | 20.97 |
| 21Q4 (12) | 0.58 | 9.23 | 15.29 | 42.82 | 28.09 | 50.51 | -142.26 | -125.92 | -71.46 | 1.61 | 0.0 | -31.33 | 162.76 | -8.37 | -13.14 | 10.20 | -10.99 | -23.6 |
| 21Q3 (11) | 0.53 | 1.28 | 6.03 | 33.43 | 5.13 | 20.56 | 548.84 | 1868.17 | 177.78 | 1.61 | -31.33 | -31.33 | 177.63 | -1.12 | -6.03 | 11.46 | -9.69 | -35.22 |
| 21Q2 (10) | 0.52 | 3.35 | -1.26 | 31.8 | 6.78 | -3.81 | -31.04 | -91.6 | -155.87 | 2.35 | 0.0 | -56.52 | 179.65 | -3.22 | 0.94 | 12.69 | -0.31 | -8.31 |
| 21Q1 (9) | 0.51 | 0.84 | 1.73 | 29.78 | 4.67 | -3.15 | -16.20 | 80.47 | 71.54 | 2.35 | 0.0 | 8.95 | 185.62 | -0.94 | -2.43 | 12.73 | -4.64 | -4.86 |
| 20Q4 (8) | 0.50 | 0.46 | 2.72 | 28.45 | 2.6 | -7.09 | -82.97 | -141.99 | -1668.43 | 2.35 | 0.0 | 8.95 | 187.39 | -0.86 | -3.29 | 13.35 | -24.53 | -13.37 |
| 20Q3 (7) | 0.50 | -5.69 | 7.73 | 27.73 | -16.12 | -5.36 | 197.58 | 255.62 | -2.31 | 2.35 | -56.52 | 8.95 | 189.02 | 6.2 | -8.11 | 17.69 | 27.82 | -4.02 |
| 20Q2 (6) | 0.53 | 6.48 | 10.89 | 33.06 | 7.51 | 7.51 | 55.56 | 197.59 | 51.55 | 5.40 | 150.55 | -7.34 | 177.98 | -6.45 | -13.92 | 13.84 | 3.44 | -29.03 |
| 20Q1 (5) | 0.50 | 1.82 | 7.41 | 30.75 | 0.42 | -3.54 | -56.93 | -1176.18 | -2849.74 | 2.16 | 0.0 | 0 | 190.25 | -1.81 | -11.61 | 13.38 | -13.17 | -33.76 |
| 19Q4 (4) | 0.49 | 5.36 | 0.0 | 30.62 | 4.51 | 0.0 | 5.29 | -97.38 | 0.0 | 2.16 | 0.0 | 0.0 | 193.76 | -5.81 | 0.0 | 15.41 | -16.39 | 0.0 |
| 19Q3 (3) | 0.46 | -2.93 | 0.0 | 29.3 | -4.72 | 0.0 | 202.26 | 451.72 | 0.0 | 2.16 | -63.02 | 0.0 | 205.71 | -0.51 | 0.0 | 18.43 | -5.49 | 0.0 |
| 19Q2 (2) | 0.48 | 3.15 | 0.0 | 30.75 | -3.54 | 0.0 | 36.66 | 1999.48 | 0.0 | 5.83 | 0 | 0.0 | 206.76 | -3.94 | 0.0 | 19.50 | -3.47 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 31.88 | 0.0 | 0.0 | -1.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 215.24 | 0.0 | 0.0 | 20.20 | 0.0 | 0.0 |
