- 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) | 0.34 | -18.79 | 2.54 | -43.05 | 4.46 | -69.8 | -0.53 | 0 | 0.15 | 0.0 | 371.80 | 90.99 | 256.31 | 73.45 |
| 2022 (9) | 0.42 | -25.79 | 4.46 | -2.83 | 14.77 | 4.83 | 44.63 | 210.58 | 0.15 | -95.02 | 194.67 | 5.37 | 147.77 | 18.45 |
| 2021 (8) | 0.56 | -11.57 | 4.59 | -36.43 | 14.09 | 23.38 | 14.37 | 0 | 3.05 | -1.4 | 184.75 | 13.78 | 124.75 | 11.15 |
| 2020 (7) | 0.63 | 17.89 | 7.22 | -0.55 | 11.42 | -35.33 | -8.09 | 0 | 3.09 | 0.0 | 162.37 | -22.04 | 112.24 | -23.74 |
| 2019 (6) | 0.54 | -21.39 | 7.26 | -3.84 | 17.66 | 14.82 | 11.00 | 46.67 | 3.09 | -34.35 | 208.28 | 37.92 | 147.18 | 61.88 |
| 2018 (5) | 0.68 | 12.51 | 7.55 | 23.97 | 15.38 | 48.17 | 7.50 | 0 | 4.71 | -77.28 | 151.01 | -3.96 | 90.92 | -10.37 |
| 2017 (4) | 0.61 | 19.9 | 6.09 | 3.22 | 10.38 | -26.23 | -11.61 | 0 | 20.75 | 0.0 | 157.23 | -10.36 | 101.44 | -13.61 |
| 2016 (3) | 0.51 | -8.37 | 5.9 | 4.24 | 14.07 | 37.4 | 1.81 | -69.63 | 20.75 | 362.08 | 175.40 | -15.82 | 117.42 | -22.02 |
| 2015 (2) | 0.55 | 9.21 | 5.66 | 73.09 | 10.24 | 38.19 | 5.96 | 0 | 4.49 | 0 | 208.36 | -11.67 | 150.58 | -8.32 |
| 2014 (1) | 0.51 | 28.64 | 3.27 | -9.92 | 7.41 | 76.43 | -3.71 | 0 | 0.00 | 0 | 235.88 | -5.84 | 164.24 | 9.71 |
| 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) | 0.34 | 1.17 | -18.79 | 2.54 | -3.79 | -43.05 | -27.26 | -165.22 | -601.1 | 0.47 | 0.0 | -91.22 | 371.80 | 62.34 | 90.99 | 256.31 | 45.13 | 73.45 |
| 23Q3 (19) | 0.33 | -14.56 | -29.53 | 2.64 | -4.0 | -46.88 | 41.80 | 328.17 | -35.56 | 0.47 | -91.22 | -80.7 | 229.02 | 16.56 | 3.45 | 176.61 | 19.94 | 9.66 |
| 23Q2 (18) | 0.39 | 5.09 | -25.99 | 2.75 | -28.57 | -39.82 | -18.32 | -3430.91 | -131.53 | 5.38 | 0.0 | 58.9 | 196.49 | -7.97 | 0.94 | 147.25 | -9.76 | 11.45 |
| 23Q1 (17) | 0.37 | -10.6 | -28.85 | 3.85 | -13.68 | -12.1 | 0.55 | -89.89 | -99.0 | 5.38 | 0.0 | 62.19 | 213.50 | 9.67 | 6.43 | 163.17 | 10.42 | 26.58 |
| 22Q4 (16) | 0.42 | -12.22 | -25.79 | 4.46 | -10.26 | -2.83 | 5.44 | -91.61 | -82.18 | 5.38 | 119.89 | -14.65 | 194.67 | -12.07 | 5.37 | 147.77 | -8.25 | 18.45 |
| 22Q3 (15) | 0.47 | -10.26 | -18.87 | 4.97 | 8.75 | -19.71 | 64.87 | 11.65 | 1108.01 | 2.44 | -27.74 | -92.81 | 221.38 | 13.73 | 25.29 | 161.05 | 21.9 | 31.54 |
| 22Q2 (14) | 0.53 | 1.04 | -8.84 | 4.57 | 4.34 | -24.71 | 58.10 | 5.46 | 872.61 | 3.38 | 2.07 | -42.25 | 194.66 | -2.97 | 8.08 | 132.12 | 2.49 | 7.19 |
| 22Q1 (13) | 0.52 | -6.76 | -9.22 | 4.38 | -4.58 | -32.82 | 55.09 | 80.5 | 97.6 | 3.31 | -47.38 | -43.42 | 200.61 | 8.58 | 9.04 | 128.91 | 3.33 | -4.88 |
| 21Q4 (12) | 0.56 | -4.03 | -11.57 | 4.59 | -25.85 | -36.43 | 30.52 | 468.34 | 199.54 | 6.30 | -81.48 | -31.43 | 184.75 | 4.56 | 13.78 | 124.75 | 1.89 | 11.15 |
| 21Q3 (11) | 0.58 | 0.83 | 0.17 | 6.19 | 1.98 | -28.02 | 5.37 | 171.41 | 135.63 | 34.00 | 480.49 | 270.2 | 176.69 | -1.89 | -3.29 | 122.43 | -0.67 | -7.18 |
| 21Q2 (10) | 0.58 | 0.61 | 6.96 | 6.07 | -6.9 | -17.08 | -7.52 | -126.97 | -559.65 | 5.86 | 0.0 | -36.23 | 180.10 | -2.11 | -12.84 | 123.26 | -9.05 | -19.03 |
| 21Q1 (9) | 0.57 | -9.17 | 11.07 | 6.52 | -9.7 | -11.77 | 27.88 | 190.93 | 98.86 | 5.86 | -36.23 | -36.23 | 183.98 | 13.31 | -15.37 | 135.53 | 20.75 | -14.71 |
| 20Q4 (8) | 0.63 | 8.71 | 17.89 | 7.22 | -16.05 | 4.94 | -30.66 | -103.45 | -40.26 | 9.18 | 0.0 | -95.01 | 162.37 | -11.13 | -22.04 | 112.24 | -14.91 | -23.57 |
| 20Q3 (7) | 0.58 | 7.66 | 12.23 | 8.6 | 17.49 | 26.66 | -15.07 | -1221.93 | -861.11 | 9.18 | 0.0 | -95.01 | 182.70 | -11.58 | -17.74 | 131.90 | -13.35 | -16.16 |
| 20Q2 (6) | 0.54 | 4.48 | 2.23 | 7.32 | -0.95 | 17.5 | -1.14 | -108.13 | -105.98 | 9.18 | 0.0 | 33.99 | 206.63 | -4.95 | -4.95 | 152.23 | -4.2 | -0.37 |
| 20Q1 (5) | 0.52 | -3.6 | -16.96 | 7.39 | 7.41 | -1.6 | 14.02 | 164.14 | -67.36 | 9.18 | -95.01 | 203.77 | 217.40 | 4.38 | 27.23 | 158.90 | 8.2 | 40.12 |
| 19Q4 (4) | 0.54 | 3.49 | 0.0 | 6.88 | 1.33 | 0.0 | -21.86 | -1204.04 | 0.0 | 184.00 | 0.0 | 0.0 | 208.28 | -6.22 | 0.0 | 146.86 | -6.65 | 0.0 |
| 19Q3 (3) | 0.52 | -1.93 | 0.0 | 6.79 | 8.99 | 0.0 | 1.98 | -89.61 | 0.0 | 184.00 | 2584.35 | 0.0 | 222.09 | 2.17 | 0.0 | 157.33 | 2.96 | 0.0 |
| 19Q2 (2) | 0.53 | -15.13 | 0.0 | 6.23 | -17.04 | 0.0 | 19.06 | -55.63 | 0.0 | 6.85 | 126.71 | 0.0 | 217.38 | 27.22 | 0.0 | 152.80 | 34.74 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | 42.96 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 170.87 | 0.0 | 0.0 | 113.40 | 0.0 | 0.0 |
