- 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) | 0.44 | -7.9 | 11.15 | -16.04 | 10.68 | -26.55 | 5.75 | 254.94 | 38.67 | -78.07 | 185.87 | 4.04 | 129.22 | -2.97 |
| 2022 (9) | 0.48 | -6.95 | 13.28 | 9.39 | 14.54 | -7.92 | 1.62 | -53.31 | 176.33 | 7286.94 | 178.66 | 52.0 | 133.17 | 52.3 |
| 2021 (8) | 0.52 | 21.77 | 12.14 | 14.85 | 15.79 | 24.92 | 3.47 | -53.79 | 2.39 | -48.08 | 117.54 | -43.23 | 87.44 | -45.16 |
| 2020 (7) | 0.42 | -0.98 | 10.57 | 11.03 | 12.64 | 0.72 | 7.51 | 19.4 | 4.60 | -19.54 | 207.05 | -0.62 | 159.46 | 11.7 |
| 2019 (6) | 0.43 | -4.56 | 9.52 | 12.66 | 12.55 | 3.12 | 6.29 | 51.57 | 5.71 | -2.04 | 208.34 | 22.02 | 142.76 | 21.88 |
| 2018 (5) | 0.45 | 13.96 | 8.45 | 1.44 | 12.17 | 17.7 | 4.15 | -5.47 | 5.83 | 45.83 | 170.74 | -3.3 | 117.13 | -6.06 |
| 2017 (4) | 0.39 | 1.36 | 8.33 | 4.78 | 10.34 | 27.97 | 4.39 | -6.0 | 4.00 | -6.38 | 176.56 | -10.76 | 124.68 | -7.69 |
| 2016 (3) | 0.39 | 13.62 | 7.95 | 16.4 | 8.08 | -6.81 | 4.67 | 248.51 | 4.27 | -94.47 | 197.84 | -2.01 | 135.07 | 10.95 |
| 2015 (2) | 0.34 | -12.26 | 6.83 | -22.3 | 8.67 | -32.89 | 1.34 | -47.66 | 77.33 | 567.63 | 201.90 | 4.3 | 121.74 | -2.9 |
| 2014 (1) | 0.39 | -4.01 | 8.79 | 5.14 | 12.92 | -5.97 | 2.56 | 47.98 | 11.58 | 0 | 193.58 | 48.42 | 125.37 | 55.72 |
| 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) | 0.44 | -1.6 | -7.9 | 11.15 | -7.62 | -16.04 | -12.29 | -40866.67 | -221.68 | 2.77 | 0.0 | -66.44 | 185.87 | 9.07 | 4.04 | 129.22 | 4.12 | -2.97 |
| 23Q3 (19) | 0.45 | 2.06 | -11.42 | 12.07 | -0.82 | -13.29 | -0.03 | 98.77 | 88.46 | 2.77 | 0.0 | -89.61 | 170.41 | -0.28 | 3.6 | 124.11 | 1.65 | 5.41 |
| 23Q2 (18) | 0.44 | -3.63 | -14.15 | 12.17 | 6.94 | -9.92 | -2.43 | -106.36 | 33.42 | 2.77 | 0.0 | -89.61 | 170.88 | -8.4 | 6.39 | 122.10 | -10.42 | 6.7 |
| 23Q1 (17) | 0.46 | -4.85 | -12.17 | 11.38 | -14.31 | -13.26 | 38.19 | 278.12 | 2414.55 | 2.77 | -66.44 | -89.61 | 186.56 | 4.42 | 19.06 | 136.31 | 2.36 | 20.92 |
| 22Q4 (16) | 0.48 | -5.35 | -6.95 | 13.28 | -4.6 | 9.39 | 10.10 | 3984.62 | 2042.31 | 8.27 | -69.05 | -69.05 | 178.66 | 8.61 | 52.0 | 133.17 | 13.11 | 52.3 |
| 22Q3 (15) | 0.51 | -1.09 | -6.25 | 13.92 | 3.03 | 10.65 | -0.26 | 92.88 | -105.23 | 26.71 | 0.0 | 0.0 | 164.49 | 2.42 | 10.08 | 117.74 | 2.89 | 13.38 |
| 22Q2 (14) | 0.51 | -1.4 | 7.47 | 13.51 | 2.97 | 28.79 | -3.65 | -121.21 | -158.49 | 26.71 | 0.0 | 33.53 | 160.61 | 2.5 | -15.67 | 114.43 | 1.51 | -19.61 |
| 22Q1 (13) | 0.52 | 0.81 | 15.75 | 13.12 | 8.07 | 19.6 | -1.65 | -217.31 | -145.45 | 26.71 | 0.0 | -59.94 | 156.70 | 33.32 | -15.15 | 112.73 | 28.92 | -19.52 |
| 21Q4 (12) | 0.52 | -4.65 | 21.77 | 12.14 | -3.5 | 14.85 | -0.52 | -110.46 | -109.7 | 26.71 | 0.0 | 66.91 | 117.54 | -21.34 | -43.23 | 87.44 | -15.8 | -45.16 |
| 21Q3 (11) | 0.54 | 13.39 | 27.59 | 12.58 | 19.92 | 23.09 | 4.97 | -20.35 | -65.15 | 26.71 | 33.53 | 160.38 | 149.43 | -21.54 | -31.96 | 103.85 | -27.04 | -36.7 |
| 21Q2 (10) | 0.48 | 6.2 | 15.57 | 10.49 | -4.38 | 2.04 | 6.24 | 71.9 | -11.36 | 20.00 | -70.0 | -20.0 | 190.45 | 3.13 | -20.19 | 142.34 | 1.61 | -22.01 |
| 21Q1 (9) | 0.45 | 6.06 | 2.04 | 10.97 | 3.78 | 7.76 | 3.63 | -32.28 | 3.42 | 66.67 | 316.67 | 16.67 | 184.67 | -10.81 | -5.61 | 140.08 | -12.15 | 2.69 |
| 20Q4 (8) | 0.42 | -0.09 | -0.98 | 10.57 | 3.42 | 11.03 | 5.36 | -62.41 | -39.64 | 16.00 | 56.0 | 4.0 | 207.05 | -5.72 | -0.62 | 159.46 | -2.81 | 11.7 |
| 20Q3 (7) | 0.42 | 2.71 | -2.81 | 10.22 | -0.58 | 11.09 | 14.26 | 102.56 | 5.86 | 10.26 | -58.97 | 160.76 | 219.62 | -7.96 | 36.06 | 164.07 | -10.1 | 47.51 |
| 20Q2 (6) | 0.41 | -6.23 | -8.01 | 10.28 | 0.98 | 11.26 | 7.04 | 100.57 | 429.32 | 25.00 | -56.25 | -86.7 | 238.62 | 21.96 | 46.7 | 182.50 | 33.79 | 68.36 |
| 20Q1 (5) | 0.44 | 2.92 | -0.63 | 10.18 | 6.93 | 14.38 | 3.51 | -60.47 | 222.02 | 57.14 | 271.43 | 0 | 195.65 | -6.09 | 15.06 | 136.41 | -4.45 | 17.6 |
| 19Q4 (4) | 0.43 | -1.94 | 0.0 | 9.52 | 3.48 | 0.0 | 8.88 | -34.08 | 0.0 | 15.38 | 291.13 | 0.0 | 208.34 | 29.08 | 0.0 | 142.76 | 28.35 | 0.0 |
| 19Q3 (3) | 0.44 | -2.78 | 0.0 | 9.2 | -0.43 | 0.0 | 13.47 | 912.78 | 0.0 | 3.93 | -97.91 | 0.0 | 161.41 | -0.77 | 0.0 | 111.23 | 2.61 | 0.0 |
| 19Q2 (2) | 0.45 | 1.28 | 0.0 | 9.24 | 3.82 | 0.0 | 1.33 | 22.02 | 0.0 | 188.00 | 0 | 0.0 | 162.66 | -4.34 | 0.0 | 108.40 | -6.54 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 8.9 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 170.04 | 0.0 | 0.0 | 115.99 | 0.0 | 0.0 |
