- 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) | 0.50 | -8.74 | 5.5 | -35.29 | 6.04 | -13.59 | 1.89 | -45.85 | 44.00 | 545.33 | 139.88 | 21.73 | 84.29 | 14.52 |
| 2022 (9) | 0.55 | -3.57 | 8.5 | 50.98 | 6.99 | 18.27 | 3.49 | 67.79 | 6.82 | -68.16 | 114.91 | -39.4 | 73.60 | -33.15 |
| 2021 (8) | 0.57 | 6.8 | 5.63 | 16.56 | 5.91 | 16.11 | 2.08 | -59.14 | 21.42 | 28.87 | 189.63 | -49.94 | 110.10 | -58.78 |
| 2020 (7) | 0.53 | 61.64 | 4.83 | 73.74 | 5.09 | 1.8 | 5.09 | -64.21 | 16.62 | 200.8 | 378.81 | -23.06 | 267.13 | -20.21 |
| 2019 (6) | 0.33 | -19.38 | 2.78 | -12.3 | 5.0 | 0.6 | 14.22 | -30.26 | 5.53 | 110.15 | 492.33 | 112.5 | 334.78 | 142.07 |
| 2018 (5) | 0.41 | -3.54 | 3.17 | -5.37 | 4.97 | 21.81 | 20.39 | 197.23 | 2.63 | -79.32 | 231.68 | -2.17 | 138.30 | 8.46 |
| 2017 (4) | 0.42 | 4.85 | 3.35 | 15.52 | 4.08 | 11.48 | 6.86 | -66.27 | 12.71 | -8.68 | 236.82 | -11.41 | 127.51 | -9.87 |
| 2016 (3) | 0.40 | 35.37 | 2.9 | 84.71 | 3.66 | -8.73 | 20.34 | -67.75 | 13.92 | 1822.71 | 267.33 | 4.61 | 141.47 | -25.46 |
| 2015 (2) | 0.30 | 46.4 | 1.57 | 256.82 | 4.01 | 2.82 | 63.06 | 35.32 | 0.72 | -16.61 | 255.54 | -58.83 | 189.78 | -54.35 |
| 2014 (1) | 0.20 | -26.17 | 0.44 | -32.31 | 3.9 | -1.02 | 46.60 | 1.28 | 0.87 | 0 | 620.62 | 39.18 | 415.76 | 48.66 |
| 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) | 0.50 | -0.32 | -8.74 | 5.5 | -20.86 | -35.29 | 1.18 | -51.24 | -64.88 | 34.25 | 0.0 | 52.22 | 139.88 | 30.7 | 21.73 | 84.29 | 29.76 | 14.52 |
| 23Q3 (19) | 0.50 | -3.09 | -8.98 | 6.95 | -1.84 | 22.79 | 2.42 | -39.35 | -59.93 | 34.25 | 109.69 | 127.49 | 107.02 | 0.89 | -48.72 | 64.96 | 2.03 | -48.47 |
| 23Q2 (18) | 0.52 | 1.86 | -10.29 | 7.08 | -0.98 | 21.03 | 3.99 | 667.31 | 90.91 | 16.33 | -27.41 | -81.65 | 106.08 | -0.51 | -44.48 | 63.67 | 4.05 | -40.57 |
| 23Q1 (17) | 0.51 | -7.26 | -11.77 | 7.15 | -15.88 | 30.0 | 0.52 | -84.52 | -67.3 | 22.50 | 0.0 | -91.31 | 106.62 | -7.21 | -43.14 | 61.19 | -16.86 | -40.38 |
| 22Q4 (16) | 0.55 | -0.58 | -3.57 | 8.5 | 50.18 | 50.98 | 3.36 | -44.37 | 22.18 | 22.50 | 49.45 | -56.23 | 114.91 | -44.93 | -39.4 | 73.60 | -41.62 | -33.15 |
| 22Q3 (15) | 0.55 | -4.47 | -2.7 | 5.66 | -3.25 | 2.91 | 6.04 | 189.0 | 86.42 | 15.06 | -83.08 | -69.38 | 208.68 | 9.21 | 0.68 | 126.07 | 17.68 | 2.83 |
| 22Q2 (14) | 0.57 | 0.17 | 6.15 | 5.85 | 6.36 | 18.9 | 2.09 | 31.45 | -7.52 | 89.00 | -65.64 | 71.15 | 191.08 | 1.9 | -24.99 | 107.13 | 4.38 | -27.25 |
| 22Q1 (13) | 0.57 | 1.36 | 4.73 | 5.5 | -2.31 | 1.48 | 1.59 | -42.18 | 306.49 | 259.00 | 403.89 | 742.28 | 187.52 | -1.11 | -34.86 | 102.63 | -6.78 | -44.14 |
| 21Q4 (12) | 0.57 | 0.32 | 6.8 | 5.63 | 2.36 | 16.56 | 2.75 | -15.12 | 174.32 | 51.40 | 4.54 | 67.15 | 189.63 | -8.52 | -49.94 | 110.10 | -10.2 | -58.78 |
| 21Q3 (11) | 0.56 | 4.21 | 17.75 | 5.5 | 11.79 | -5.66 | 3.24 | 43.36 | -69.55 | 49.17 | -5.45 | 59.89 | 207.28 | -18.63 | -2.72 | 122.60 | -16.74 | -8.27 |
| 21Q2 (10) | 0.54 | -1.17 | 17.12 | 4.92 | -9.23 | 6.03 | 2.26 | 393.51 | -79.82 | 52.00 | 69.11 | 95.17 | 254.75 | -11.51 | -9.76 | 147.25 | -19.86 | -22.61 |
| 21Q1 (9) | 0.55 | 3.36 | 60.79 | 5.42 | 12.22 | 106.08 | -0.77 | 79.19 | -120.0 | 30.75 | 0.0 | -57.29 | 287.87 | -24.01 | -23.71 | 183.74 | -31.22 | -23.54 |
| 20Q4 (8) | 0.53 | 10.61 | 61.64 | 4.83 | -17.15 | 73.74 | -3.70 | -134.77 | -116.73 | 30.75 | 0.0 | 178.28 | 378.81 | 77.78 | -23.06 | 267.13 | 99.86 | -20.21 |
| 20Q3 (7) | 0.48 | 3.66 | 62.17 | 5.83 | 25.65 | 156.83 | 10.64 | -5.0 | -17.52 | 30.75 | 15.42 | 41.38 | 213.08 | -24.52 | -54.44 | 133.66 | -29.76 | -54.5 |
| 20Q2 (6) | 0.46 | 35.68 | 47.56 | 4.64 | 76.43 | 129.7 | 11.20 | 190.91 | -35.41 | 26.64 | -63.0 | 54.7 | 282.29 | -25.19 | -20.13 | 190.28 | -20.82 | -16.11 |
| 20Q1 (5) | 0.34 | 3.91 | 30.51 | 2.63 | -5.4 | 51.15 | 3.85 | -82.59 | -31.74 | 72.00 | 551.58 | 36.71 | 377.33 | -23.36 | -34.39 | 240.30 | -28.22 | -34.94 |
| 19Q4 (4) | 0.33 | 10.97 | 0.0 | 2.78 | 22.47 | 0.0 | 22.11 | 71.4 | 0.0 | 11.05 | -49.2 | 0.0 | 492.33 | 5.28 | 0.0 | 334.78 | 13.96 | 0.0 |
| 19Q3 (3) | 0.30 | -5.69 | 0.0 | 2.27 | 12.38 | 0.0 | 12.90 | -25.61 | 0.0 | 21.75 | 26.29 | 0.0 | 467.66 | 32.32 | 0.0 | 293.78 | 29.52 | 0.0 |
| 19Q2 (2) | 0.31 | 20.01 | 0.0 | 2.02 | 16.09 | 0.0 | 17.34 | 207.45 | 0.0 | 17.22 | -67.3 | 0.0 | 353.43 | -38.54 | 0.0 | 226.83 | -38.59 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 5.64 | 0.0 | 0.0 | 52.67 | 0.0 | 0.0 | 575.10 | 0.0 | 0.0 | 369.36 | 0.0 | 0.0 |
