- 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) | 0.35 | 15.89 | 10.61 | 36.9 | 21.7 | -32.78 | 4.31 | -88.79 | 163.60 | 8713.38 | 186.38 | -21.77 | 94.29 | -23.53 |
| 2022 (9) | 0.30 | -13.66 | 7.75 | -16.85 | 32.28 | 1.38 | 38.44 | 12.79 | 1.86 | -33.17 | 238.26 | 10.02 | 123.31 | 4.32 |
| 2021 (8) | 0.35 | -0.2 | 9.32 | -18.17 | 31.84 | 29.85 | 34.08 | 92.76 | 2.78 | -57.53 | 216.56 | 5.04 | 118.20 | 16.78 |
| 2020 (7) | 0.35 | -6.32 | 11.39 | -6.1 | 24.52 | 20.14 | 17.68 | 377.84 | 6.54 | -75.44 | 206.16 | 11.74 | 101.22 | 24.5 |
| 2019 (6) | 0.37 | -16.89 | 12.13 | -1.38 | 20.41 | -27.34 | 3.70 | -81.47 | 26.63 | 518.07 | 184.50 | -7.14 | 81.30 | -6.93 |
| 2018 (5) | 0.45 | -13.69 | 12.3 | -8.62 | 28.09 | 16.75 | 19.97 | 122.88 | 4.31 | -52.53 | 198.68 | 27.4 | 87.35 | -8.19 |
| 2017 (4) | 0.52 | 0.58 | 13.46 | -4.47 | 24.06 | 40.95 | 8.96 | 110.82 | 9.08 | -87.26 | 155.95 | 0.18 | 95.14 | 8.29 |
| 2016 (3) | 0.51 | 17.7 | 14.09 | 63.08 | 17.07 | -2.79 | 4.25 | -44.73 | 71.25 | 583.04 | 155.67 | 6.72 | 87.86 | 12.32 |
| 2015 (2) | 0.44 | 0 | 8.64 | 0 | 17.56 | 0 | 7.69 | 0 | 10.43 | 0 | 145.87 | 0 | 78.22 | 0 |
| 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) | 0.35 | 6.68 | 15.89 | 10.61 | 13.6 | 36.9 | -0.01 | -100.08 | -100.04 | 818.00 | 2206.14 | 6233.77 | 186.38 | 3.7 | -21.77 | 94.29 | 11.81 | -23.53 |
| 23Q3 (19) | 0.32 | 2.4 | -1.52 | 9.34 | 15.45 | 5.66 | 11.87 | 1027.34 | -65.01 | 35.47 | -63.31 | 270.42 | 179.73 | -0.45 | -15.01 | 84.33 | -1.14 | -20.39 |
| 23Q2 (18) | 0.32 | 1.6 | -12.08 | 8.09 | -1.82 | -15.64 | -1.28 | -119.84 | -103.03 | 96.67 | 0.0 | 1091.09 | 180.54 | -13.08 | -10.72 | 85.30 | -18.64 | -20.48 |
| 23Q1 (17) | 0.31 | 4.41 | -14.14 | 8.24 | 6.32 | -11.87 | 6.45 | -71.12 | -89.07 | 96.67 | 648.49 | 1329.41 | 207.71 | -12.82 | 3.55 | 104.84 | -14.98 | -1.45 |
| 22Q4 (16) | 0.30 | -9.34 | -13.66 | 7.75 | -12.33 | -16.85 | 22.33 | -34.17 | -33.16 | 12.91 | 34.87 | 17.41 | 238.26 | 12.67 | 10.02 | 123.31 | 16.41 | 4.32 |
| 22Q3 (15) | 0.33 | -8.59 | -8.52 | 8.84 | -7.82 | -18.82 | 33.92 | -19.62 | -15.26 | 9.58 | 17.99 | 7.9 | 211.46 | 4.57 | 4.12 | 105.93 | -1.25 | -2.72 |
| 22Q2 (14) | 0.36 | -0.77 | -1.26 | 9.59 | 2.57 | -10.87 | 42.20 | -28.5 | 38.22 | 8.12 | 20.01 | -32.53 | 202.21 | 0.81 | 6.18 | 107.27 | 0.84 | 12.75 |
| 22Q1 (13) | 0.36 | 5.0 | 2.02 | 9.35 | 0.32 | -15.92 | 59.02 | 76.65 | 85.13 | 6.76 | -38.52 | -54.97 | 200.59 | -7.37 | 1.91 | 106.38 | -10.0 | 10.14 |
| 21Q4 (12) | 0.35 | -3.94 | -0.2 | 9.32 | -14.42 | -18.17 | 33.41 | -16.54 | 19.71 | 11.00 | 23.94 | -35.22 | 216.56 | 6.63 | 5.04 | 118.20 | 8.55 | 16.78 |
| 21Q3 (11) | 0.36 | -1.34 | -2.62 | 10.89 | 1.21 | -15.97 | 40.03 | 31.12 | 101.76 | 8.88 | -26.22 | -62.11 | 203.10 | 6.65 | 9.55 | 108.89 | 14.45 | 24.19 |
| 21Q2 (10) | 0.37 | 2.53 | -6.26 | 10.76 | -3.24 | -22.42 | 30.53 | -4.23 | 68.86 | 12.03 | -19.9 | -55.2 | 190.44 | -3.25 | 16.16 | 95.14 | -1.5 | 26.68 |
| 21Q1 (9) | 0.36 | 2.71 | -6.41 | 11.12 | -2.37 | -14.98 | 31.88 | 14.22 | 302.02 | 15.02 | -11.56 | -78.48 | 196.84 | -4.52 | 12.78 | 96.59 | -4.57 | 24.28 |
| 20Q4 (8) | 0.35 | -6.27 | -6.32 | 11.39 | -12.11 | -6.1 | 27.91 | 40.68 | 4830.51 | 16.98 | -27.5 | -29.17 | 206.16 | 11.2 | 11.74 | 101.22 | 15.44 | 24.5 |
| 20Q3 (7) | 0.37 | -5.03 | 1.42 | 12.96 | -6.56 | 0.0 | 19.84 | 9.73 | 3300.0 | 23.42 | -12.77 | -2.31 | 185.39 | 13.08 | -4.7 | 87.68 | 16.75 | -0.76 |
| 20Q2 (6) | 0.39 | 2.36 | -16.48 | 13.87 | 6.04 | -4.8 | 18.08 | 127.99 | 25.91 | 26.85 | -61.52 | 11.98 | 163.94 | -6.07 | 9.4 | 75.10 | -3.37 | 9.35 |
| 20Q1 (5) | 0.38 | 2.81 | -16.87 | 13.08 | 7.83 | -12.39 | 7.93 | 1444.07 | 491.79 | 69.77 | 191.0 | -86.16 | 174.54 | -5.4 | 5.53 | 77.72 | -4.4 | 18.86 |
| 19Q4 (4) | 0.37 | 1.48 | 0.0 | 12.13 | -6.4 | 0.0 | -0.59 | 4.84 | 0.0 | 23.98 | 0.0 | 0.0 | 184.50 | -5.16 | 0.0 | 81.30 | -7.98 | 0.0 |
| 19Q3 (3) | 0.36 | -21.79 | 0.0 | 12.96 | -11.05 | 0.0 | -0.62 | -104.32 | 0.0 | 23.98 | 0.0 | 0.0 | 194.53 | 29.81 | 0.0 | 88.35 | 28.64 | 0.0 |
| 19Q2 (2) | 0.47 | 1.88 | 0.0 | 14.57 | -2.41 | 0.0 | 14.36 | 971.64 | 0.0 | 23.98 | -95.24 | 0.0 | 149.86 | -9.4 | 0.0 | 68.68 | 5.03 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 14.93 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 504.00 | 0.0 | 0.0 | 165.40 | 0.0 | 0.0 | 65.39 | 0.0 | 0.0 |
