- 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) | 0.45 | -15.79 | 10.58 | 4.34 | 80.45 | 8.72 | 46.98 | 8.15 | 0.23 | -35.82 | 211.97 | 16.23 | 143.06 | 37.31 |
| 2022 (9) | 0.54 | -14.96 | 10.14 | -20.41 | 74.0 | 66.11 | 43.44 | 148.51 | 0.36 | -74.03 | 182.37 | 22.13 | 104.19 | 27.75 |
| 2021 (8) | 0.63 | 8.85 | 12.74 | 12.64 | 44.55 | 19.28 | 17.48 | 7.57 | 1.38 | -19.09 | 149.32 | -8.21 | 81.56 | -6.53 |
| 2020 (7) | 0.58 | -5.84 | 11.31 | 38.77 | 37.35 | 4.42 | 16.25 | 1221.14 | 1.71 | -73.62 | 162.67 | 19.8 | 87.26 | 20.62 |
| 2019 (6) | 0.62 | 9.25 | 8.15 | -19.86 | 35.77 | 53.65 | 1.23 | 0 | 6.47 | 301.86 | 135.79 | -10.49 | 72.34 | -11.1 |
| 2018 (5) | 0.56 | 8.08 | 10.17 | 49.56 | 23.28 | -10.84 | -17.47 | 0 | 1.61 | 0.0 | 151.70 | -13.77 | 81.37 | -33.95 |
| 2017 (4) | 0.52 | 14.01 | 6.8 | 38.78 | 26.11 | -17.71 | 18.40 | -63.7 | 1.61 | 386.27 | 175.93 | -15.17 | 123.20 | -18.44 |
| 2016 (3) | 0.46 | -14.02 | 4.9 | 11.36 | 31.73 | 20.78 | 50.69 | 82.08 | 0.33 | -67.88 | 207.38 | 18.1 | 151.06 | 67.12 |
| 2015 (2) | 0.53 | 43.56 | 4.4 | 193.33 | 26.27 | 47.75 | 27.84 | -60.56 | 1.03 | 0 | 175.59 | -24.92 | 90.39 | -2.03 |
| 2014 (1) | 0.37 | -8.12 | 1.5 | 188.46 | 17.78 | 13.18 | 70.58 | -61.23 | 0.00 | 0 | 233.88 | 2.91 | 92.26 | -16.26 |
| 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) | 0.45 | -4.77 | -15.79 | 10.58 | 14.88 | 4.34 | 46.77 | -24.09 | -9.4 | 0.90 | 4.32 | -22.2 | 211.97 | 4.03 | 16.23 | 143.06 | 13.2 | 37.31 |
| 23Q3 (19) | 0.48 | -6.33 | -14.02 | 9.21 | -10.41 | -14.48 | 61.61 | 49.03 | 28.25 | 0.86 | -29.41 | -38.04 | 203.75 | 6.77 | 13.92 | 126.38 | 15.92 | 25.43 |
| 23Q2 (18) | 0.51 | -0.8 | -18.84 | 10.28 | -6.29 | -23.34 | 41.34 | -1.92 | 20.42 | 1.22 | 0.0 | -41.48 | 190.83 | 0.8 | 24.95 | 109.02 | 6.96 | 40.8 |
| 23Q1 (17) | 0.51 | -4.84 | -16.58 | 10.97 | 8.19 | -17.33 | 42.15 | -18.35 | 10.2 | 1.22 | 5.66 | -44.94 | 189.31 | 3.81 | 21.75 | 101.93 | -2.17 | 27.19 |
| 22Q4 (16) | 0.54 | -2.77 | -14.96 | 10.14 | -5.85 | -20.41 | 51.62 | 7.45 | 82.02 | 1.16 | -16.92 | -57.18 | 182.37 | 1.96 | 22.13 | 104.19 | 3.4 | 27.75 |
| 22Q3 (15) | 0.55 | -11.58 | -12.13 | 10.77 | -19.69 | -10.25 | 48.04 | 39.94 | 151.52 | 1.39 | -33.33 | -78.74 | 178.86 | 17.12 | 18.79 | 100.76 | 30.13 | 28.13 |
| 22Q2 (14) | 0.63 | 1.96 | 5.11 | 13.41 | 1.06 | 14.52 | 34.33 | -10.25 | 108.57 | 2.09 | -5.92 | -66.34 | 152.72 | -1.78 | -3.35 | 77.43 | -3.38 | -7.01 |
| 22Q1 (13) | 0.61 | -2.99 | 7.13 | 13.27 | 4.16 | 16.61 | 38.25 | 34.87 | 785.42 | 2.22 | -17.84 | -93.95 | 155.49 | 4.13 | -5.1 | 80.14 | -1.74 | -7.56 |
| 21Q4 (12) | 0.63 | 0.48 | 8.85 | 12.74 | 6.17 | 12.64 | 28.36 | 48.48 | 39.43 | 2.70 | -58.75 | -49.64 | 149.32 | -0.83 | -8.21 | 81.56 | 3.71 | -6.53 |
| 21Q3 (11) | 0.63 | 5.77 | 4.17 | 12.0 | 2.48 | 5.17 | 19.10 | 16.04 | 13.96 | 6.55 | 5.56 | -13.88 | 150.57 | -4.71 | -3.64 | 78.64 | -5.56 | 6.31 |
| 21Q2 (10) | 0.59 | 3.91 | 0.54 | 11.71 | 2.9 | 37.44 | 16.46 | 281.02 | 22.38 | 6.20 | -83.08 | 136.8 | 158.02 | -3.55 | 9.96 | 83.27 | -3.95 | 24.75 |
| 21Q1 (9) | 0.57 | -1.43 | -3.08 | 11.38 | 0.62 | 23.56 | 4.32 | -78.76 | -70.71 | 36.67 | 583.43 | 883.09 | 163.84 | 0.72 | 14.14 | 86.69 | -0.65 | 20.2 |
| 20Q4 (8) | 0.58 | -3.84 | -5.84 | 11.31 | -0.88 | 42.98 | 20.34 | 21.36 | -45.5 | 5.37 | -29.45 | 792.55 | 162.67 | 4.11 | 19.8 | 87.26 | 17.97 | 20.62 |
| 20Q3 (7) | 0.60 | 2.08 | -5.05 | 11.41 | 33.92 | 27.2 | 16.76 | 24.61 | 17.28 | 7.60 | 190.24 | 162.44 | 156.25 | 8.73 | 20.41 | 73.97 | 10.82 | 17.67 |
| 20Q2 (6) | 0.59 | 0.17 | -6.21 | 8.52 | -7.49 | -6.48 | 13.45 | -8.81 | 246.67 | 2.62 | -29.75 | 0 | 143.71 | 0.12 | 11.18 | 66.75 | -7.45 | -2.91 |
| 20Q1 (5) | 0.59 | -4.23 | -0.47 | 9.21 | 16.43 | -5.92 | 14.75 | -60.48 | 160.95 | 3.73 | 520.49 | 0 | 143.54 | 5.71 | 2.12 | 72.12 | -0.3 | -1.61 |
| 19Q4 (4) | 0.62 | -3.03 | 0.0 | 7.91 | -11.82 | 0.0 | 37.32 | 161.16 | 0.0 | 0.60 | -79.25 | 0.0 | 135.79 | 4.65 | 0.0 | 72.34 | 15.08 | 0.0 |
| 19Q3 (3) | 0.64 | 0.82 | 0.0 | 8.97 | -1.54 | 0.0 | 14.29 | 255.83 | 0.0 | 2.90 | 0 | 0.0 | 129.76 | 0.39 | 0.0 | 62.86 | -8.57 | 0.0 |
| 19Q2 (2) | 0.63 | 6.3 | 0.0 | 9.11 | -6.95 | 0.0 | -9.17 | 62.11 | 0.0 | 0.00 | 0 | 0.0 | 129.26 | -8.04 | 0.0 | 68.75 | -6.21 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 9.79 | 0.0 | 0.0 | -24.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 140.56 | 0.0 | 0.0 | 73.30 | 0.0 | 0.0 |
