- 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) | 0.58 | -4.27 | 18.97 | -15.05 | 20.16 | -1.66 | 3.59 | 39.69 | 7.50 | -70.51 | 130.37 | -18.88 | 84.88 | -15.02 |
| 2022 (9) | 0.61 | -2.47 | 22.33 | -4.61 | 20.5 | 4.7 | 2.57 | 0 | 25.43 | 190.89 | 160.72 | 12.2 | 99.88 | 9.54 |
| 2021 (8) | 0.62 | 20.52 | 23.41 | 53.81 | 19.58 | 21.69 | -0.06 | 0 | 8.74 | 0.0 | 143.25 | -15.14 | 91.18 | -24.31 |
| 2020 (7) | 0.52 | -0.54 | 15.22 | -9.57 | 16.09 | -14.55 | 0.25 | 150.0 | 8.74 | 0.0 | 168.80 | -11.93 | 120.47 | -8.52 |
| 2019 (6) | 0.52 | -2.95 | 16.83 | -15.89 | 18.83 | -31.05 | 0.10 | -97.96 | 8.74 | 0.0 | 191.67 | -8.83 | 131.69 | -3.57 |
| 2018 (5) | 0.54 | -2.51 | 20.01 | 23.37 | 27.31 | -1.9 | 4.90 | 31.37 | 8.74 | 11.38 | 210.23 | 38.3 | 136.57 | 46.13 |
| 2017 (4) | 0.55 | 8.44 | 16.22 | 12.33 | 27.84 | 22.7 | 3.73 | -15.61 | 7.85 | 13.88 | 152.01 | -10.19 | 93.46 | -10.13 |
| 2016 (3) | 0.51 | 5.93 | 14.44 | -14.15 | 22.69 | 11.66 | 4.42 | -38.27 | 6.89 | 0.23 | 169.26 | -17.69 | 104.00 | -20.62 |
| 2015 (2) | 0.48 | -1.66 | 16.82 | 33.28 | 20.32 | -3.05 | 7.16 | -43.67 | 6.88 | 53.2 | 205.63 | -5.64 | 131.01 | -3.77 |
| 2014 (1) | 0.49 | 3.33 | 12.62 | 47.78 | 20.96 | 3.76 | 12.71 | 4.52 | 4.49 | 0 | 217.91 | 15.65 | 136.14 | 15.41 |
| 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) | 0.58 | -1.65 | -4.27 | 18.97 | -2.97 | -15.05 | 1.78 | -77.5 | 641.67 | 130.00 | 786.92 | 243.75 | 130.37 | -15.74 | -18.88 | 84.88 | -16.23 | -15.02 |
| 23Q3 (19) | 0.59 | -2.12 | -0.65 | 19.55 | -5.96 | -13.03 | 7.91 | 98.74 | 57.26 | 14.66 | -61.3 | -61.24 | 154.73 | -2.15 | -8.62 | 101.32 | -1.26 | -5.25 |
| 23Q2 (18) | 0.60 | -0.12 | -6.64 | 20.79 | -7.64 | -14.3 | 3.98 | 598.25 | 51.33 | 37.87 | 0.14 | -65.98 | 158.13 | -4.02 | 5.77 | 102.61 | -1.14 | 14.93 |
| 23Q1 (17) | 0.61 | -0.44 | -3.09 | 22.51 | 0.81 | -4.25 | 0.57 | 137.5 | -78.16 | 37.82 | 0.0 | -57.1 | 164.76 | 2.51 | 15.96 | 103.79 | 3.91 | 18.2 |
| 22Q4 (16) | 0.61 | 2.06 | -2.47 | 22.33 | -0.67 | -4.61 | 0.24 | -95.23 | -83.33 | 37.82 | 0.0 | -19.25 | 160.72 | -5.08 | 12.2 | 99.88 | -6.59 | 9.54 |
| 22Q3 (15) | 0.60 | -8.01 | -3.45 | 22.48 | -7.34 | 3.26 | 5.03 | 91.25 | 16.71 | 37.82 | -66.03 | -19.25 | 169.32 | 13.25 | 17.8 | 106.93 | 19.77 | 13.68 |
| 22Q2 (14) | 0.65 | 3.68 | 7.27 | 24.26 | 3.19 | 9.28 | 2.63 | 0.77 | 240.64 | 111.33 | 26.29 | 325.69 | 149.51 | 5.23 | -0.07 | 89.28 | 1.67 | -14.47 |
| 22Q1 (13) | 0.62 | 0.19 | 17.24 | 23.51 | 0.43 | 43.44 | 2.61 | 81.25 | 146.44 | 88.15 | 88.23 | 237.06 | 142.08 | -0.82 | -10.35 | 87.81 | -3.7 | -20.45 |
| 21Q4 (12) | 0.62 | 1.04 | 20.52 | 23.41 | 7.53 | 53.81 | 1.44 | -66.59 | 160.76 | 46.83 | 0.0 | 79.07 | 143.25 | -0.33 | -15.14 | 91.18 | -3.06 | -24.31 |
| 21Q3 (11) | 0.62 | 2.2 | 17.78 | 21.77 | -1.94 | 44.17 | 4.31 | 330.48 | -11.32 | 46.83 | 79.07 | 79.07 | 143.73 | -3.94 | -19.03 | 94.06 | -9.9 | -23.84 |
| 21Q2 (10) | 0.60 | 13.32 | 17.19 | 22.2 | 35.45 | 44.44 | -1.87 | 66.73 | -189.9 | 26.15 | 0.0 | -76.99 | 149.62 | -5.59 | -18.05 | 104.39 | -5.43 | -18.77 |
| 21Q1 (9) | 0.53 | 2.99 | -2.04 | 16.39 | 7.69 | 5.13 | -5.62 | -137.13 | -74.53 | 26.15 | 0.0 | -72.73 | 158.48 | -6.11 | -7.84 | 110.38 | -8.38 | 0.36 |
| 20Q4 (8) | 0.52 | -1.26 | -0.54 | 15.22 | 0.79 | -9.57 | -2.37 | -148.77 | 27.08 | 26.15 | 0.0 | -72.73 | 168.80 | -4.9 | -11.93 | 120.47 | -2.45 | -8.52 |
| 20Q3 (7) | 0.52 | 1.69 | -1.0 | 15.1 | -1.76 | -10.07 | 4.86 | 133.65 | 150.52 | 26.15 | -76.99 | -72.73 | 177.50 | -2.78 | -16.88 | 123.50 | -3.9 | -11.92 |
| 20Q2 (6) | 0.52 | -5.27 | -7.78 | 15.37 | -1.41 | -14.28 | 2.08 | 164.6 | 163.29 | 113.67 | 18.53 | 0 | 182.57 | 6.16 | -4.28 | 128.51 | 16.85 | 6.18 |
| 20Q1 (5) | 0.54 | 4.57 | -3.01 | 15.59 | -7.37 | -23.39 | -3.22 | 0.92 | -580.6 | 95.90 | 0.0 | 0 | 171.97 | -10.28 | -17.47 | 109.98 | -16.49 | -18.89 |
| 19Q4 (4) | 0.52 | -1.72 | 0.0 | 16.83 | 0.24 | 0.0 | -3.25 | -267.53 | 0.0 | 95.90 | 0.0 | 0.0 | 191.67 | -10.25 | 0.0 | 131.69 | -6.08 | 0.0 |
| 19Q3 (3) | 0.53 | -5.28 | 0.0 | 16.79 | -6.36 | 0.0 | 1.94 | 145.57 | 0.0 | 95.90 | 0 | 0.0 | 213.55 | 11.96 | 0.0 | 140.21 | 15.85 | 0.0 |
| 19Q2 (2) | 0.56 | -0.37 | 0.0 | 17.93 | -11.89 | 0.0 | 0.79 | 17.91 | 0.0 | 0.00 | 0 | 0.0 | 190.73 | -8.47 | 0.0 | 121.03 | -10.74 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 20.35 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 208.37 | 0.0 | 0.0 | 135.60 | 0.0 | 0.0 |
