- 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) | 0.47 | -3.93 | 44.04 | -11.87 | 129.66 | -15.96 | 1.57 | -80.1 | 15.30 | 3045.58 | 268.56 | 44.5 | 119.99 | 51.45 |
| 2022 (9) | 0.49 | 8.16 | 49.97 | 30.57 | 154.28 | 16.56 | 7.89 | -42.41 | 0.49 | -30.25 | 185.86 | -25.26 | 79.23 | -37.54 |
| 2021 (8) | 0.45 | -14.86 | 38.27 | 1.06 | 132.36 | 44.32 | 13.70 | 98.26 | 0.70 | -67.6 | 248.66 | 10.86 | 126.85 | -2.26 |
| 2020 (7) | 0.53 | 12.45 | 37.87 | 76.47 | 91.71 | 4.13 | 6.91 | 15.75 | 2.15 | 276.97 | 224.30 | -4.92 | 129.78 | 0.84 |
| 2019 (6) | 0.47 | -4.53 | 21.46 | -12.69 | 88.07 | -0.9 | 5.97 | -15.08 | 0.57 | 0 | 235.91 | 16.75 | 128.70 | 18.91 |
| 2018 (5) | 0.49 | 15.49 | 24.58 | 15.29 | 88.87 | 17.04 | 7.03 | -57.65 | 0.00 | 0 | 202.06 | -2.15 | 108.23 | 0.44 |
| 2017 (4) | 0.43 | 45.18 | 21.32 | 131.99 | 75.93 | 26.57 | 16.60 | -43.79 | 0.00 | 0 | 206.49 | -31.19 | 107.76 | -37.46 |
| 2016 (3) | 0.29 | -3.83 | 9.19 | -16.68 | 59.99 | -0.33 | 29.53 | 66.93 | 0.00 | 0 | 300.07 | 8.94 | 172.31 | 13.59 |
| 2015 (2) | 0.31 | 6.86 | 11.03 | 9.42 | 60.19 | -6.2 | 17.69 | 33.21 | 0.00 | 0 | 275.45 | -3.12 | 151.70 | 5.33 |
| 2014 (1) | 0.29 | -24.68 | 10.08 | -36.0 | 64.17 | 3.1 | 13.28 | 102.75 | 0.00 | 0 | 284.31 | 36.09 | 144.02 | 28.21 |
| 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) | 0.47 | -1.97 | -3.93 | 44.04 | -8.52 | -11.87 | -1.53 | -130.12 | -124.72 | 8.55 | 0.0 | 261.0 | 268.56 | 23.22 | 44.5 | 119.99 | 20.19 | 51.45 |
| 23Q3 (19) | 0.48 | -8.61 | -2.03 | 48.14 | -8.44 | -0.21 | 5.08 | 144.23 | 1028.89 | 8.55 | -45.95 | 236.6 | 217.95 | 16.1 | 7.93 | 99.83 | 4.93 | 4.74 |
| 23Q2 (18) | 0.52 | 2.45 | 3.76 | 52.58 | -6.57 | 13.76 | 2.08 | 166.67 | -87.09 | 15.82 | -73.07 | 522.73 | 187.73 | -5.27 | -10.43 | 95.14 | 3.11 | -5.31 |
| 23Q1 (17) | 0.51 | 4.67 | 15.28 | 56.28 | 12.63 | 35.71 | 0.78 | -87.4 | -92.98 | 58.76 | 2380.47 | 1573.24 | 198.18 | 6.63 | -22.03 | 92.27 | 16.46 | -26.35 |
| 22Q4 (16) | 0.49 | -0.04 | 8.16 | 49.97 | 3.59 | 30.57 | 6.19 | 1275.56 | -60.97 | 2.37 | -6.76 | 1.02 | 185.86 | -7.96 | -25.26 | 79.23 | -16.87 | -37.54 |
| 22Q3 (15) | 0.49 | -3.2 | 7.01 | 48.24 | 4.37 | 26.25 | 0.45 | -97.21 | -97.3 | 2.54 | 0.0 | 32.98 | 201.94 | -3.65 | -20.39 | 95.31 | -5.14 | -27.22 |
| 22Q2 (14) | 0.50 | 13.83 | -7.4 | 46.22 | 11.45 | 26.6 | 16.11 | 45.0 | 2.61 | 2.54 | -27.65 | -17.52 | 209.60 | -17.53 | 5.84 | 100.47 | -19.8 | 4.48 |
| 22Q1 (13) | 0.44 | -1.8 | -10.82 | 41.47 | 8.36 | 22.51 | 11.11 | -29.95 | 51.98 | 3.51 | 49.76 | -31.33 | 254.16 | 2.21 | 3.24 | 125.28 | -1.24 | -1.38 |
| 21Q4 (12) | 0.45 | -1.1 | -14.86 | 38.27 | 0.16 | 1.06 | 15.86 | -4.8 | 83.35 | 2.34 | 22.73 | -57.64 | 248.66 | -1.97 | 10.86 | 126.85 | -3.13 | -2.26 |
| 21Q3 (11) | 0.45 | -16.24 | -5.21 | 38.21 | 4.66 | 39.81 | 16.66 | 6.11 | 47.56 | 1.91 | -37.97 | -33.42 | 253.66 | 28.09 | 18.14 | 130.95 | 36.18 | 15.62 |
| 21Q2 (10) | 0.54 | 9.63 | 7.67 | 36.51 | 7.86 | 60.41 | 15.70 | 114.77 | 133.63 | 3.08 | -39.76 | 92.14 | 198.03 | -19.56 | -6.71 | 96.16 | -24.3 | -16.56 |
| 21Q1 (9) | 0.50 | -6.25 | 7.32 | 33.85 | -10.62 | 55.28 | 7.31 | -15.49 | 322.54 | 5.11 | -7.63 | -72.78 | 246.19 | 9.76 | 0.9 | 127.03 | -2.12 | -6.62 |
| 20Q4 (8) | 0.53 | 10.11 | 12.45 | 37.87 | 38.57 | 76.47 | 8.65 | -23.38 | -0.8 | 5.54 | 92.94 | 224.69 | 224.30 | 4.47 | -4.92 | 129.78 | 14.59 | 0.84 |
| 20Q3 (7) | 0.48 | -4.86 | -6.98 | 27.33 | 20.08 | -1.26 | 11.29 | 68.01 | 64.82 | 2.87 | 78.99 | 131.2 | 214.71 | 1.14 | 7.38 | 113.26 | -1.72 | 3.52 |
| 20Q2 (6) | 0.50 | 9.27 | -3.26 | 22.76 | 4.4 | -11.16 | 6.72 | 288.44 | 31.76 | 1.60 | -91.47 | 64.85 | 212.28 | -13.0 | 10.02 | 115.24 | -15.29 | 11.52 |
| 20Q1 (5) | 0.46 | -1.77 | -2.96 | 21.8 | 1.58 | -13.97 | 1.73 | -80.16 | -49.27 | 18.79 | 1001.72 | 1631.81 | 244.00 | 3.43 | 14.72 | 136.04 | 5.7 | 19.94 |
| 19Q4 (4) | 0.47 | -8.92 | 0.0 | 21.46 | -22.47 | 0.0 | 8.72 | 27.3 | 0.0 | 1.71 | 37.38 | 0.0 | 235.91 | 17.98 | 0.0 | 128.70 | 17.63 | 0.0 |
| 19Q3 (3) | 0.52 | -1.06 | 0.0 | 27.68 | 8.04 | 0.0 | 6.85 | 34.31 | 0.0 | 1.24 | 27.63 | 0.0 | 199.95 | 3.63 | 0.0 | 109.41 | 5.87 | 0.0 |
| 19Q2 (2) | 0.52 | 9.61 | 0.0 | 25.62 | 1.1 | 0.0 | 5.10 | 49.56 | 0.0 | 0.97 | -10.35 | 0.0 | 192.95 | -9.29 | 0.0 | 103.34 | -8.89 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 25.34 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 212.70 | 0.0 | 0.0 | 113.42 | 0.0 | 0.0 |
