- 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) | 0.46 | 6.56 | 1.49 | -1.32 | 12.9 | -3.15 | 12.09 | -58.43 | 1.27 | -17.89 | 84.09 | -1.66 | 64.54 | -3.48 |
| 2022 (9) | 0.43 | -20.07 | 1.51 | -13.71 | 13.32 | -17.93 | 29.08 | 44.03 | 1.55 | 135.37 | 85.51 | 8.69 | 66.87 | 14.64 |
| 2021 (8) | 0.54 | -16.98 | 1.75 | -63.24 | 16.23 | 29.22 | 20.19 | 0 | 0.66 | -93.93 | 78.67 | 4.53 | 58.33 | -9.19 |
| 2020 (7) | 0.65 | -4.3 | 4.76 | -21.58 | 12.56 | 60.0 | -2.12 | 0 | 10.85 | 212.52 | 75.26 | -18.64 | 64.23 | -22.36 |
| 2019 (6) | 0.67 | 9.34 | 6.07 | -29.17 | 7.85 | -50.16 | -10.47 | 0 | 3.47 | 0.0 | 92.50 | -34.99 | 82.73 | -37.44 |
| 2018 (5) | 0.62 | 9.34 | 8.57 | 172.93 | 15.75 | -19.02 | -4.52 | 0 | 3.47 | 0.0 | 142.28 | 26.59 | 132.25 | 46.41 |
| 2017 (4) | 0.56 | 0.36 | 3.14 | 5.37 | 19.45 | 12.49 | 14.57 | 47.92 | 3.47 | 497.71 | 112.39 | 5.94 | 90.33 | 4.89 |
| 2016 (3) | 0.56 | 20.72 | 2.98 | 104.11 | 17.29 | 75.0 | 9.85 | 0 | 0.58 | -70.97 | 106.09 | -24.68 | 86.12 | -29.0 |
| 2015 (2) | 0.47 | 4.63 | 1.46 | -16.57 | 9.88 | 4.0 | -3.57 | 0 | 2.00 | 167.57 | 140.86 | -4.07 | 121.29 | -12.35 |
| 2014 (1) | 0.45 | -13.32 | 1.75 | -49.71 | 9.5 | 14.87 | 19.12 | 1670.37 | 0.75 | 0 | 146.83 | 3.8 | 138.38 | 2.47 |
| 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) | 0.46 | 1.49 | 6.56 | 1.49 | -15.82 | -1.32 | 22.71 | 25.4 | 85.69 | 3.50 | -4.55 | -66.13 | 84.09 | 0.17 | -1.66 | 64.54 | 4.74 | -3.48 |
| 23Q3 (19) | 0.45 | 3.71 | 2.2 | 1.77 | 22.07 | 6.63 | 18.11 | 233.52 | 660.68 | 3.67 | -59.76 | -89.11 | 83.95 | 4.26 | -1.59 | 61.62 | 4.6 | -17.81 |
| 23Q2 (18) | 0.43 | -2.14 | -10.23 | 1.45 | -9.94 | 76.83 | 5.43 | 471.58 | -90.4 | 9.11 | -48.23 | 5974.07 | 80.52 | -8.1 | 2.13 | 58.91 | -13.23 | -6.48 |
| 23Q1 (17) | 0.44 | 3.45 | -12.27 | 1.61 | 6.62 | -13.9 | 0.95 | -92.23 | -98.55 | 17.60 | 70.32 | 372.59 | 87.62 | 2.47 | -2.07 | 67.89 | 1.53 | -0.34 |
| 22Q4 (16) | 0.43 | -2.66 | -20.07 | 1.51 | -9.04 | -13.71 | 12.23 | 478.64 | -77.8 | 10.33 | -69.31 | 378.4 | 85.51 | 0.23 | 8.69 | 66.87 | -10.8 | 14.64 |
| 22Q3 (15) | 0.44 | -8.9 | -21.33 | 1.66 | 102.44 | 3.75 | -3.23 | -105.71 | -111.49 | 33.67 | 22344.44 | 1119.81 | 85.31 | 8.21 | 14.43 | 74.97 | 19.02 | 47.06 |
| 22Q2 (14) | 0.48 | -4.37 | -24.1 | 0.82 | -56.15 | -79.4 | 56.54 | -13.89 | 221.62 | 0.15 | -95.97 | -97.82 | 78.84 | -11.88 | 3.18 | 62.99 | -7.53 | 11.17 |
| 22Q1 (13) | 0.51 | -5.75 | -18.69 | 1.87 | 6.86 | -51.93 | 65.66 | 19.21 | 2236.65 | 3.72 | 72.41 | -83.29 | 89.47 | 13.73 | 20.42 | 68.12 | 16.78 | 17.88 |
| 21Q4 (12) | 0.54 | -4.18 | -16.98 | 1.75 | 9.38 | -63.24 | 55.08 | 95.87 | 175.95 | 2.16 | -21.74 | -55.57 | 78.67 | 5.53 | 4.53 | 58.33 | 14.42 | -9.19 |
| 21Q3 (11) | 0.56 | -12.11 | -20.14 | 1.6 | -59.8 | -74.19 | 28.12 | 59.95 | 803.0 | 2.76 | -59.85 | -95.3 | 74.55 | -2.43 | -5.59 | 50.98 | -10.02 | -25.13 |
| 21Q2 (10) | 0.64 | 2.45 | -9.52 | 3.98 | 2.31 | -40.86 | 17.58 | 525.62 | 776.15 | 6.88 | -69.15 | -88.49 | 76.41 | 2.84 | -9.98 | 56.66 | -1.96 | -24.1 |
| 21Q1 (9) | 0.62 | -3.76 | -8.36 | 3.89 | -18.28 | -29.27 | 2.81 | -85.92 | 115.36 | 22.29 | 358.36 | -61.84 | 74.30 | -1.28 | -11.58 | 57.79 | -10.03 | -18.79 |
| 20Q4 (8) | 0.65 | -7.84 | -4.3 | 4.76 | -23.23 | -21.58 | 19.96 | 599.0 | 1387.74 | 4.86 | -91.71 | -91.67 | 75.26 | -4.69 | -18.64 | 64.23 | -5.67 | -22.36 |
| 20Q3 (7) | 0.70 | -0.43 | 1.83 | 6.2 | -7.88 | -14.25 | -4.00 | -53.85 | 70.19 | 58.67 | -1.81 | 0 | 78.96 | -6.97 | -46.26 | 68.09 | -8.79 | -50.04 |
| 20Q2 (6) | 0.70 | 3.76 | 13.67 | 6.73 | 22.36 | -13.05 | -2.60 | 85.78 | 85.67 | 59.75 | 2.31 | 0 | 84.88 | 1.01 | -12.95 | 74.65 | 4.9 | -10.5 |
| 20Q1 (5) | 0.68 | 0.5 | 17.16 | 5.5 | -9.39 | -31.34 | -18.29 | -1080.0 | -130.35 | 58.40 | 0.0 | 0 | 84.03 | -9.16 | -37.53 | 71.16 | -13.99 | -41.6 |
| 19Q4 (4) | 0.67 | -1.93 | 0.0 | 6.07 | -16.04 | 0.0 | -1.55 | 88.45 | 0.0 | 58.40 | 0 | 0.0 | 92.50 | -37.04 | 0.0 | 82.73 | -39.3 | 0.0 |
| 19Q3 (3) | 0.69 | 11.15 | 0.0 | 7.23 | -6.59 | 0.0 | -13.42 | 26.02 | 0.0 | 0.00 | 0 | 0.0 | 146.93 | 50.68 | 0.0 | 136.29 | 63.4 | 0.0 |
| 19Q2 (2) | 0.62 | 6.95 | 0.0 | 7.74 | -3.37 | 0.0 | -18.14 | -128.46 | 0.0 | 0.00 | 0 | 0.0 | 97.51 | -27.51 | 0.0 | 83.41 | -31.54 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 8.01 | 0.0 | 0.0 | -7.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 134.52 | 0.0 | 0.0 | 121.84 | 0.0 | 0.0 |
