- 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) | 0.52 | 2.21 | 19.12 | -1.09 | 22.27 | -20.63 | -2.11 | 0 | 17.73 | 0.0 | 131.97 | -24.92 | 101.77 | -24.41 |
| 2022 (9) | 0.51 | -2.72 | 19.33 | 2.98 | 28.06 | -8.39 | 13.23 | -18.53 | 17.73 | 45.18 | 175.78 | -18.06 | 134.63 | -11.96 |
| 2021 (8) | 0.53 | 3.16 | 18.77 | 5.57 | 30.63 | 16.33 | 16.24 | 70.41 | 12.21 | 0.84 | 214.52 | 29.81 | 152.92 | 15.65 |
| 2020 (7) | 0.51 | 22.33 | 17.78 | 61.93 | 26.33 | -24.71 | 9.53 | -57.94 | 12.11 | 579.16 | 165.26 | -16.41 | 132.23 | -14.51 |
| 2019 (6) | 0.42 | 3.69 | 10.98 | 211.93 | 34.97 | -22.8 | 22.66 | -78.69 | 1.78 | 193.08 | 197.71 | -54.32 | 154.67 | -52.57 |
| 2018 (5) | 0.40 | 4.29 | 3.52 | -13.73 | 45.3 | 10.35 | 106.35 | 29.38 | 0.61 | 235.71 | 432.85 | 89.66 | 326.09 | 135.17 |
| 2017 (4) | 0.38 | -6.31 | 4.08 | -6.21 | 41.05 | -0.44 | 82.20 | 45.31 | 0.18 | -43.11 | 228.23 | 7.74 | 138.66 | -12.29 |
| 2016 (3) | 0.41 | -26.6 | 4.35 | -40.33 | 41.23 | 14.91 | 56.57 | 40.34 | 0.32 | -36.52 | 211.84 | 49.58 | 158.09 | 60.01 |
| 2015 (2) | 0.56 | -15.07 | 7.29 | -25.15 | 35.88 | 2.9 | 40.31 | -10.78 | 0.50 | -6.57 | 141.62 | 6.8 | 98.80 | -3.13 |
| 2014 (1) | 0.66 | -14.63 | 9.74 | 89.13 | 34.87 | 51.35 | 45.18 | -23.05 | 0.54 | 0 | 132.60 | 19.23 | 101.99 | 50.72 |
| 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) | 0.52 | 0.13 | 2.21 | 19.12 | -1.14 | -1.09 | -2.78 | -3188.89 | -124.56 | 133.00 | 0.0 | 0.0 | 131.97 | -4.32 | -24.92 | 101.77 | -4.42 | -24.41 |
| 23Q3 (19) | 0.52 | -3.27 | 2.36 | 19.34 | -7.68 | 1.9 | 0.09 | 104.09 | -98.88 | 133.00 | 0.0 | -17.02 | 137.93 | -4.74 | -25.62 | 106.48 | -7.09 | -22.71 |
| 23Q2 (18) | 0.54 | 4.38 | 3.61 | 20.95 | 7.6 | 10.15 | -2.20 | 65.52 | -114.38 | 133.00 | 0.0 | 129.69 | 144.80 | -12.01 | -25.5 | 114.60 | -7.45 | -19.3 |
| 23Q1 (17) | 0.52 | 1.1 | -2.34 | 19.47 | 0.72 | 2.1 | -6.38 | -156.36 | -138.83 | 133.00 | 0.0 | 171.87 | 164.56 | -6.38 | -14.82 | 123.82 | -8.03 | -8.25 |
| 22Q4 (16) | 0.51 | 0.27 | -2.72 | 19.33 | 1.84 | 2.98 | 11.32 | 40.62 | -17.01 | 133.00 | -17.02 | 195.1 | 175.78 | -5.2 | -18.06 | 134.63 | -2.27 | -11.96 |
| 22Q3 (15) | 0.51 | -2.08 | -2.97 | 18.98 | -0.21 | 2.65 | 8.05 | -47.39 | -16.41 | 160.29 | 176.81 | 81.73 | 185.43 | -4.59 | -16.45 | 137.76 | -2.99 | -16.51 |
| 22Q2 (14) | 0.52 | -1.63 | -1.16 | 19.02 | -0.26 | 5.78 | 15.30 | -6.88 | -43.14 | 57.90 | 18.37 | 161.68 | 194.35 | 0.61 | 19.92 | 142.00 | 5.22 | 16.64 |
| 22Q1 (13) | 0.53 | 0.7 | 2.38 | 19.07 | 1.6 | 11.46 | 16.43 | 20.45 | -3.24 | 48.92 | 8.54 | 59.96 | 193.18 | -9.95 | 21.54 | 134.95 | -11.75 | 10.23 |
| 21Q4 (12) | 0.53 | 0.02 | 3.16 | 18.77 | 1.51 | 5.57 | 13.64 | 41.64 | -14.86 | 45.07 | -48.9 | 92.04 | 214.52 | -3.34 | 29.81 | 152.92 | -7.33 | 15.65 |
| 21Q3 (11) | 0.53 | -0.25 | -0.66 | 18.49 | 2.84 | -1.81 | 9.63 | -64.21 | 4.9 | 88.20 | 298.59 | 100.15 | 221.93 | 36.94 | 38.91 | 165.01 | 35.54 | 31.87 |
| 21Q2 (10) | 0.53 | 1.9 | 1.04 | 17.98 | 5.08 | 2.04 | 26.91 | 58.48 | 143.75 | 22.13 | -27.65 | -18.94 | 162.06 | 1.96 | 3.02 | 121.74 | -0.56 | -1.53 |
| 21Q1 (9) | 0.52 | 1.47 | 2.05 | 17.11 | -3.77 | 6.21 | 16.98 | 5.99 | 6388.89 | 30.58 | 30.32 | 59.1 | 158.94 | -3.82 | -5.35 | 122.43 | -7.41 | -7.97 |
| 20Q4 (8) | 0.51 | -3.69 | 22.33 | 17.78 | -5.58 | 61.93 | 16.02 | 74.51 | -55.3 | 23.47 | -46.74 | 22.09 | 165.26 | 3.44 | -16.41 | 132.23 | 5.67 | -14.51 |
| 20Q3 (7) | 0.53 | 1.46 | 21.83 | 18.83 | 6.87 | 63.17 | 9.18 | -16.85 | 3.38 | 44.07 | 61.42 | 83.07 | 159.76 | 1.56 | -16.86 | 125.13 | 1.21 | -14.47 |
| 20Q2 (6) | 0.52 | 2.92 | 15.04 | 17.62 | 9.37 | 342.71 | 11.04 | 4188.89 | -54.99 | 27.30 | 42.02 | 520.09 | 157.31 | -6.32 | -47.09 | 123.63 | -7.07 | -45.0 |
| 20Q1 (5) | 0.51 | 21.63 | 34.57 | 16.11 | 46.72 | 362.93 | -0.27 | -100.75 | -100.82 | 19.22 | 0.0 | 380.56 | 167.93 | -15.06 | -64.18 | 133.03 | -13.99 | -62.7 |
| 19Q4 (4) | 0.42 | -4.08 | 0.0 | 10.98 | -4.85 | 0.0 | 35.84 | 303.6 | 0.0 | 19.22 | -20.15 | 0.0 | 197.71 | 2.89 | 0.0 | 154.67 | 5.72 | 0.0 |
| 19Q3 (3) | 0.43 | -4.2 | 0.0 | 11.54 | 189.95 | 0.0 | 8.88 | -63.8 | 0.0 | 24.07 | 446.76 | 0.0 | 192.16 | -35.37 | 0.0 | 146.30 | -34.92 | 0.0 |
| 19Q2 (2) | 0.45 | 20.39 | 0.0 | 3.98 | 14.37 | 0.0 | 24.53 | -25.17 | 0.0 | 4.40 | 10.06 | 0.0 | 297.32 | -36.58 | 0.0 | 224.79 | -36.96 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 32.78 | 0.0 | 0.0 | 4.00 | 0.0 | 0.0 | 468.79 | 0.0 | 0.0 | 356.61 | 0.0 | 0.0 |
