- 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) | 0.22 | -44.76 | 3.28 | -33.74 | 11.92 | -19.68 | 1.89 | -88.45 | 30.67 | 4199.35 | 227.86 | 23.62 | 140.86 | 13.48 |
| 2022 (9) | 0.40 | 0.58 | 4.95 | 11.74 | 14.84 | 17.5 | 16.37 | 143.96 | 0.71 | -72.61 | 184.32 | -13.28 | 124.13 | -15.64 |
| 2021 (8) | 0.39 | 25.64 | 4.43 | 1.37 | 12.63 | -14.89 | 6.71 | -65.9 | 2.60 | 173.07 | 212.55 | 8.88 | 147.14 | 10.15 |
| 2020 (7) | 0.31 | -23.82 | 4.37 | 14.4 | 14.84 | 19.58 | 19.68 | -19.48 | 0.95 | -7.55 | 195.22 | 12.69 | 133.58 | 28.28 |
| 2019 (6) | 0.41 | 30.65 | 3.82 | 38.41 | 12.41 | 10.8 | 24.44 | -37.37 | 1.03 | -35.11 | 173.23 | -29.33 | 104.13 | -23.76 |
| 2018 (5) | 0.32 | -12.34 | 2.76 | -39.61 | 11.2 | -9.16 | 39.02 | -6.11 | 1.59 | 3.56 | 245.14 | 33.39 | 136.58 | -0.83 |
| 2017 (4) | 0.36 | -2.25 | 4.57 | 52.84 | 12.33 | 18.56 | 41.56 | 9.43 | 1.54 | -43.74 | 183.78 | 2.5 | 137.73 | 13.53 |
| 2016 (3) | 0.37 | 7.44 | 2.99 | -2.29 | 10.4 | 21.35 | 37.98 | 60.19 | 2.73 | 21.67 | 179.29 | -19.83 | 121.32 | 4.21 |
| 2015 (2) | 0.34 | -13.85 | 3.06 | -35.98 | 8.57 | 35.17 | 23.71 | 142.93 | 2.24 | -24.52 | 223.65 | 38.49 | 116.42 | 40.54 |
| 2014 (1) | 0.40 | -31.59 | 4.78 | -17.59 | 6.34 | -40.97 | 9.76 | -64.31 | 2.97 | 0 | 161.49 | 58.84 | 82.84 | 53.58 |
| 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) | 0.22 | -15.79 | -44.76 | 3.28 | -13.91 | -33.74 | -24.33 | -2962.35 | -3426.09 | 94.00 | 0.0 | 4057.69 | 227.86 | 13.58 | 23.62 | 140.86 | 2.66 | 13.48 |
| 23Q3 (19) | 0.26 | -5.52 | -37.22 | 3.81 | 0.26 | -34.31 | 0.85 | -92.05 | -96.26 | 94.00 | 1353.61 | 4057.69 | 200.62 | 10.99 | 15.23 | 137.21 | 21.36 | 16.54 |
| 23Q2 (18) | 0.28 | 1.1 | -33.21 | 3.8 | -9.95 | -14.41 | 10.69 | 38.11 | -61.39 | 6.47 | 17.58 | 229.43 | 180.76 | -2.65 | -9.76 | 113.06 | 1.87 | -22.26 |
| 23Q1 (17) | 0.27 | -31.33 | -27.14 | 4.22 | -14.75 | 10.76 | 7.74 | 1221.74 | -67.06 | 5.50 | 143.27 | 147.25 | 185.69 | 0.74 | -20.0 | 110.98 | -10.59 | -31.14 |
| 22Q4 (16) | 0.40 | -4.29 | 0.58 | 4.95 | -14.66 | 11.74 | -0.69 | -103.04 | -1625.0 | 2.26 | 0.0 | -71.74 | 184.32 | 5.86 | -13.28 | 124.13 | 5.43 | -15.64 |
| 22Q3 (15) | 0.41 | 0.51 | 6.55 | 5.8 | 30.63 | 16.47 | 22.70 | -18.02 | 208.42 | 2.26 | 15.18 | -71.74 | 174.11 | -13.08 | -19.81 | 117.74 | -19.04 | -19.35 |
| 22Q2 (14) | 0.41 | 10.29 | 3.98 | 4.44 | 16.54 | 27.22 | 27.69 | 17.83 | 13285.71 | 1.96 | -11.76 | -51.33 | 200.32 | -13.69 | -9.2 | 145.43 | -9.76 | -3.62 |
| 22Q1 (13) | 0.37 | -5.2 | 4.41 | 3.81 | -14.0 | -12.61 | 23.50 | 58850.0 | -3.17 | 2.22 | -72.19 | -44.85 | 232.10 | 9.2 | 39.85 | 161.16 | 9.53 | 47.88 |
| 21Q4 (12) | 0.39 | 1.39 | 25.64 | 4.43 | -11.04 | 1.37 | -0.04 | -100.54 | -100.19 | 8.00 | 0.0 | 132.26 | 212.55 | -2.1 | 8.88 | 147.14 | 0.79 | 10.15 |
| 21Q3 (11) | 0.39 | -1.92 | 15.56 | 4.98 | 42.69 | 35.69 | 7.36 | 3604.76 | -41.35 | 8.00 | 98.35 | 65.08 | 217.12 | -1.58 | -5.37 | 145.99 | -3.25 | -3.93 |
| 21Q2 (10) | 0.40 | 10.75 | -8.19 | 3.49 | -19.95 | -16.51 | -0.21 | -100.87 | -101.18 | 4.03 | 0.0 | -33.83 | 220.61 | 32.93 | 49.31 | 150.90 | 38.47 | 77.72 |
| 21Q1 (9) | 0.36 | 14.08 | -21.27 | 4.36 | -0.23 | -7.23 | 24.27 | 12.41 | -6.83 | 4.03 | 17.1 | 48.1 | 165.96 | -14.99 | 11.62 | 108.98 | -18.42 | 16.53 |
| 20Q4 (8) | 0.31 | -6.74 | -24.08 | 4.37 | 19.07 | 17.79 | 21.59 | 72.03 | 20.88 | 3.44 | -28.92 | -12.56 | 195.22 | -14.91 | 13.51 | 133.58 | -12.1 | 29.28 |
| 20Q3 (7) | 0.34 | -22.08 | -17.6 | 3.67 | -12.2 | 40.61 | 12.55 | -29.77 | -52.84 | 4.85 | -20.49 | 38.46 | 229.43 | 55.28 | 11.9 | 151.97 | 78.98 | 37.41 |
| 20Q2 (6) | 0.43 | -5.03 | 11.54 | 4.18 | -11.06 | 57.14 | 17.87 | -31.4 | -31.61 | 6.10 | 123.81 | -37.29 | 147.75 | -0.63 | -8.58 | 84.91 | -9.21 | 6.91 |
| 20Q1 (5) | 0.46 | 10.01 | 49.03 | 4.7 | 26.68 | 73.43 | 26.05 | 45.86 | -17.48 | 2.72 | -30.87 | -68.28 | 148.68 | -13.55 | -42.84 | 93.52 | -9.49 | -35.34 |
| 19Q4 (4) | 0.41 | 1.22 | 0.0 | 3.71 | 42.15 | 0.0 | 17.86 | -32.88 | 0.0 | 3.94 | 12.55 | 0.0 | 171.98 | -16.12 | 0.0 | 103.33 | -6.57 | 0.0 |
| 19Q3 (3) | 0.41 | 5.47 | 0.0 | 2.61 | -1.88 | 0.0 | 26.61 | 1.84 | 0.0 | 3.50 | -63.99 | 0.0 | 205.03 | 26.87 | 0.0 | 110.60 | 39.26 | 0.0 |
| 19Q2 (2) | 0.39 | 26.89 | 0.0 | 2.66 | -1.85 | 0.0 | 26.13 | -17.23 | 0.0 | 9.72 | 13.2 | 0.0 | 161.61 | -37.87 | 0.0 | 79.42 | -45.09 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 2.71 | 0.0 | 0.0 | 31.57 | 0.0 | 0.0 | 8.59 | 0.0 | 0.0 | 260.13 | 0.0 | 0.0 | 144.63 | 0.0 | 0.0 |
