- 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) | 0.26 | -11.88 | 5.76 | 117.36 | 26.97 | -24.69 | -8.33 | 0 | 2.02 | 0.0 | 232.46 | -18.37 | 174.98 | -13.38 |
| 2022 (9) | 0.29 | -5.12 | 2.65 | -1.49 | 35.81 | -0.91 | 6.70 | 0 | 2.02 | -96.96 | 284.77 | 2.26 | 202.00 | 12.28 |
| 2021 (8) | 0.31 | -10.83 | 2.69 | -64.79 | 36.14 | 21.32 | -23.49 | 0 | 66.33 | 0.0 | 278.47 | 54.77 | 179.90 | 44.7 |
| 2020 (7) | 0.35 | 31.05 | 7.64 | 51.29 | 29.79 | -12.18 | -23.16 | 0 | 66.33 | 0.0 | 179.93 | -17.93 | 124.33 | -18.51 |
| 2019 (6) | 0.27 | 0.64 | 5.05 | -12.93 | 33.92 | -3.58 | -9.44 | 0 | 66.33 | 0.0 | 219.24 | -4.46 | 152.58 | -2.75 |
| 2018 (5) | 0.26 | -15.19 | 5.8 | -33.56 | 35.18 | -3.75 | -4.57 | 0 | 66.33 | 0.0 | 229.48 | 19.76 | 156.90 | 12.94 |
| 2017 (4) | 0.31 | -5.47 | 8.73 | -19.32 | 36.55 | -8.72 | -6.74 | 0 | 66.33 | 0.0 | 191.62 | 0.47 | 138.92 | -3.21 |
| 2016 (3) | 0.33 | -0.99 | 10.82 | -6.56 | 40.04 | -4.19 | -0.99 | 0 | 66.33 | 0 | 190.73 | -0.16 | 143.52 | 0.73 |
| 2015 (2) | 0.33 | 2.78 | 11.58 | -9.6 | 41.79 | -2.11 | -7.06 | 0 | 0.00 | 0 | 191.03 | 0.1 | 142.48 | -0.44 |
| 2014 (1) | 0.32 | 0.5 | 12.81 | 20.96 | 42.69 | -21.24 | -4.93 | 0 | 0.00 | 0 | 190.84 | 4.66 | 143.11 | 3.97 |
| 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) | 0.26 | -4.84 | -11.88 | 5.76 | -3.03 | 117.36 | -44.77 | -479.17 | -733.24 | 1.90 | 0.0 | -73.92 | 232.46 | 5.03 | -18.37 | 174.98 | 10.31 | -13.38 |
| 23Q3 (19) | 0.27 | -10.97 | -10.56 | 5.94 | 108.42 | 96.04 | -7.73 | -129.06 | -142.92 | 1.90 | 0.0 | -55.42 | 221.33 | -19.19 | -18.4 | 158.62 | -17.73 | -14.58 |
| 23Q2 (18) | 0.31 | -2.54 | -5.34 | 2.85 | -0.35 | -3.39 | 26.60 | 289.05 | 647.19 | 1.90 | -73.92 | -87.57 | 273.88 | 7.86 | 8.51 | 192.80 | 10.84 | 13.27 |
| 23Q1 (17) | 0.31 | 6.72 | 7.16 | 2.86 | 7.92 | 10.85 | -14.07 | -299.01 | -230.28 | 7.28 | 0.0 | -96.13 | 253.92 | -10.83 | -15.3 | 173.94 | -13.89 | -9.44 |
| 22Q4 (16) | 0.29 | -3.41 | -5.12 | 2.65 | -12.54 | -1.49 | 7.07 | -60.74 | 427.31 | 7.28 | 70.95 | -36.41 | 284.77 | 4.99 | 2.26 | 202.00 | 8.78 | 12.28 |
| 22Q3 (15) | 0.30 | -5.78 | -11.62 | 3.03 | 2.71 | -37.14 | 18.01 | 405.9 | 156.35 | 4.26 | -72.13 | -87.1 | 271.23 | 7.46 | 9.12 | 185.70 | 9.1 | 12.0 |
| 22Q2 (14) | 0.32 | 10.33 | -10.92 | 2.95 | 14.34 | -61.49 | 3.56 | 183.57 | 110.39 | 15.27 | -91.88 | -53.72 | 252.41 | -15.8 | 50.84 | 170.21 | -11.39 | 62.35 |
| 22Q1 (13) | 0.29 | -5.51 | -14.34 | 2.58 | -4.09 | -66.19 | -4.26 | -97.22 | 77.78 | 188.00 | 1542.72 | 469.7 | 299.79 | 7.66 | 64.62 | 192.08 | 6.77 | 60.78 |
| 21Q4 (12) | 0.31 | -10.03 | -10.83 | 2.69 | -44.19 | -64.79 | -2.16 | 93.24 | 93.97 | 11.44 | -65.32 | -65.32 | 278.47 | 12.04 | 54.77 | 179.90 | 8.5 | 44.7 |
| 21Q3 (11) | 0.35 | -5.04 | 5.76 | 4.82 | -37.08 | -34.15 | -31.96 | 6.69 | -46.81 | 33.00 | 0.0 | 0.0 | 248.55 | 48.53 | 26.55 | 165.81 | 58.16 | 19.83 |
| 21Q2 (10) | 0.36 | 6.1 | 33.75 | 7.66 | 0.39 | 35.58 | -34.25 | -78.66 | -204.17 | 33.00 | 0.0 | 0.0 | 167.34 | -8.11 | -21.67 | 104.84 | -12.25 | -26.49 |
| 21Q1 (9) | 0.34 | -1.64 | 34.26 | 7.63 | -0.13 | 56.67 | -19.17 | 46.47 | 11.0 | 33.00 | 0.0 | 0.0 | 182.11 | 1.21 | -17.32 | 119.47 | -3.91 | -17.09 |
| 20Q4 (8) | 0.35 | 6.71 | 31.05 | 7.64 | 4.37 | 51.29 | -35.81 | -64.49 | -426.14 | 33.00 | 0.0 | 0.0 | 179.93 | -8.39 | -17.93 | 124.33 | -10.15 | -18.38 |
| 20Q3 (7) | 0.33 | 20.1 | 19.48 | 7.32 | 29.56 | 47.58 | -21.77 | -93.34 | -769.85 | 33.00 | 0.0 | 280.77 | 196.41 | -8.06 | -11.48 | 138.37 | -2.98 | -11.6 |
| 20Q2 (6) | 0.27 | 6.51 | 6.05 | 5.65 | 16.02 | 10.78 | -11.26 | 47.73 | 47.68 | 33.00 | 0.0 | 0 | 213.63 | -3.01 | -10.04 | 142.62 | -1.03 | -11.3 |
| 20Q1 (5) | 0.26 | -3.99 | -2.37 | 4.87 | -3.56 | -11.62 | -21.54 | -296.17 | 6.87 | 33.00 | 0.0 | 0 | 220.27 | 0.47 | -4.92 | 144.10 | -5.4 | -5.62 |
| 19Q4 (4) | 0.27 | -2.71 | 0.0 | 5.05 | 1.81 | 0.0 | 10.98 | 237.85 | 0.0 | 33.00 | 280.77 | 0.0 | 219.24 | -1.19 | 0.0 | 152.32 | -2.69 | 0.0 |
| 19Q3 (3) | 0.27 | 6.6 | 0.0 | 4.96 | -2.75 | 0.0 | 3.25 | 115.1 | 0.0 | 8.67 | 0 | 0.0 | 221.88 | -6.57 | 0.0 | 156.53 | -2.65 | 0.0 |
| 19Q2 (2) | 0.26 | -1.95 | 0.0 | 5.1 | -7.44 | 0.0 | -21.52 | 6.96 | 0.0 | 0.00 | 0 | 0.0 | 237.47 | 2.51 | 0.0 | 160.79 | 5.31 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 5.51 | 0.0 | 0.0 | -23.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 231.66 | 0.0 | 0.0 | 152.68 | 0.0 | 0.0 |
