- 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 | 15.52 | 14.1 | 104.35 | 26.86 | -18.06 | 0.83 | -92.94 | 2.92 | 0.0 | 199.86 | -19.34 | 158.23 | -19.59 |
| 2022 (9) | 0.39 | -28.07 | 6.9 | 8.83 | 32.78 | 10.63 | 11.75 | -55.07 | 2.92 | 17.07 | 247.79 | 24.67 | 196.78 | 37.47 |
| 2021 (8) | 0.54 | 27.93 | 6.34 | 346.48 | 29.63 | 23.0 | 26.15 | -24.22 | 2.49 | 11609.71 | 198.75 | -5.7 | 143.14 | -6.71 |
| 2020 (7) | 0.42 | 6.32 | 1.42 | 1320.0 | 24.09 | 3.84 | 34.51 | -63.59 | 0.02 | 0 | 210.76 | -9.16 | 153.44 | -9.85 |
| 2019 (6) | 0.39 | 34.51 | 0.1 | 0.0 | 23.2 | 30.78 | 94.78 | -78.5 | 0.00 | 0 | 232.00 | -26.07 | 170.21 | -33.0 |
| 2018 (5) | 0.29 | 7.93 | 0.1 | 0 | 17.74 | -6.24 | 440.74 | 82.27 | 0.00 | 0 | 313.82 | -12.96 | 254.03 | -14.1 |
| 2017 (4) | 0.27 | -5.08 | 0 | 0 | 18.92 | 0.42 | 241.80 | -85.5 | 0.00 | 0 | 360.53 | 10.1 | 295.72 | 11.5 |
| 2016 (3) | 0.29 | 2.11 | 0.32 | 0 | 18.84 | 6.44 | 1667.19 | 1395.1 | 0.00 | 0 | 327.46 | -2.21 | 265.21 | 2.41 |
| 2015 (2) | 0.28 | -30.47 | 0 | 0 | 17.7 | 23.95 | 111.51 | 342.85 | 0.00 | 0 | 334.87 | 57.82 | 258.97 | 45.96 |
| 2014 (1) | 0.40 | -12.65 | 2.64 | -44.19 | 14.28 | 33.33 | 25.18 | 116.88 | 0.00 | 0 | 212.18 | 23.01 | 177.42 | 29.69 |
| 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 | -0.25 | 15.52 | 14.1 | 8.13 | 104.35 | -7.07 | -66.75 | 40.34 | 16.30 | 0.0 | 204.2 | 199.86 | -2.18 | -19.34 | 158.23 | -3.68 | -19.59 |
| 23Q3 (19) | 0.45 | 5.99 | 17.52 | 13.04 | 37.26 | 97.58 | -4.24 | -2455.56 | -134.75 | 16.30 | 0.0 | 204.2 | 204.31 | -4.63 | -12.93 | 164.28 | -4.53 | -12.47 |
| 23Q2 (18) | 0.42 | 9.81 | -17.57 | 9.5 | 6.26 | 25.83 | 0.18 | -98.63 | -99.37 | 16.30 | 0.0 | 196.76 | 214.24 | -13.0 | 22.26 | 172.07 | -12.81 | 30.32 |
| 23Q1 (17) | 0.38 | -0.49 | -23.11 | 8.94 | 29.57 | 39.04 | 13.11 | 210.63 | -51.64 | 16.30 | 204.2 | 180.56 | 246.25 | -0.62 | 20.5 | 197.34 | 0.28 | 29.17 |
| 22Q4 (16) | 0.39 | 1.48 | -28.07 | 6.9 | 4.55 | 8.83 | -11.85 | -197.13 | -155.12 | 5.36 | 0.0 | -22.56 | 247.79 | 5.6 | 24.67 | 196.78 | 4.85 | 37.47 |
| 22Q3 (15) | 0.38 | -25.66 | -31.96 | 6.6 | -12.58 | 43.48 | 12.20 | -57.21 | -47.0 | 5.36 | -2.44 | 575.75 | 234.65 | 33.9 | 39.63 | 187.68 | 42.14 | 55.45 |
| 22Q2 (14) | 0.51 | 2.43 | 14.56 | 7.55 | 17.42 | 153.36 | 28.51 | 5.16 | -19.51 | 5.49 | -5.46 | 6217.72 | 175.24 | -14.25 | -9.91 | 132.04 | -13.58 | -7.96 |
| 22Q1 (13) | 0.50 | -6.91 | 16.77 | 6.43 | 1.42 | 156.18 | 27.11 | 26.09 | -49.85 | 5.81 | -16.04 | 9197.3 | 204.35 | 2.82 | -0.37 | 152.78 | 6.73 | 0.77 |
| 21Q4 (12) | 0.54 | -4.02 | 27.93 | 6.34 | 37.83 | 346.48 | 21.50 | -6.6 | -49.49 | 6.92 | 772.6 | 15471.43 | 198.75 | 18.27 | -5.7 | 143.14 | 18.56 | -6.71 |
| 21Q3 (11) | 0.56 | 25.17 | 35.28 | 4.6 | 54.36 | 221.68 | 23.02 | -35.01 | -57.93 | 0.79 | 812.07 | 1050.0 | 168.05 | -13.6 | -22.58 | 120.73 | -15.84 | -22.14 |
| 21Q2 (10) | 0.45 | 4.4 | 10.95 | 2.98 | 18.73 | 593.02 | 35.42 | -34.48 | 33.11 | 0.09 | 39.13 | 0 | 194.51 | -5.16 | -11.01 | 143.46 | -5.38 | -8.38 |
| 21Q1 (9) | 0.43 | 1.98 | 10.74 | 2.51 | 76.76 | 483.72 | 54.06 | 26.99 | 3024.86 | 0.06 | 40.62 | 0 | 205.10 | -2.69 | -13.51 | 151.61 | -1.19 | -8.79 |
| 20Q4 (8) | 0.42 | 1.5 | 6.32 | 1.42 | -0.7 | 1320.0 | 42.57 | -22.2 | 729.82 | 0.04 | -35.56 | 0 | 210.76 | -2.9 | -9.16 | 153.44 | -1.04 | -9.85 |
| 20Q3 (7) | 0.41 | 2.66 | 13.83 | 1.43 | 232.56 | 1330.0 | 54.72 | 105.64 | -70.18 | 0.07 | 0 | 0 | 217.05 | -0.7 | -13.4 | 155.06 | -0.98 | -18.61 |
| 20Q2 (6) | 0.40 | 4.2 | 16.37 | 0.43 | 0.0 | 330.0 | 26.61 | 1438.15 | -83.42 | 0.00 | 0 | 0 | 218.58 | -7.82 | -17.03 | 156.59 | -5.79 | -22.72 |
| 20Q1 (5) | 0.39 | -2.08 | 31.75 | 0.43 | 330.0 | 330.0 | 1.73 | -66.28 | -98.75 | 0.00 | 0 | 0 | 237.13 | 2.21 | -25.05 | 166.22 | -2.34 | -34.55 |
| 19Q4 (4) | 0.39 | 8.67 | 0.0 | 0.1 | 0.0 | 0.0 | 5.13 | -97.2 | 0.0 | 0.00 | 0 | 0.0 | 232.00 | -7.44 | 0.0 | 170.21 | -10.66 | 0.0 |
| 19Q3 (3) | 0.36 | 4.95 | 0.0 | 0.1 | 0.0 | 0.0 | 183.50 | 14.34 | 0.0 | 0.00 | 0 | 0.0 | 250.64 | -4.86 | 0.0 | 190.51 | -5.98 | 0.0 |
| 19Q2 (2) | 0.35 | 17.98 | 0.0 | 0.1 | 0.0 | 0.0 | 160.49 | 16.07 | 0.0 | 0.00 | 0 | 0.0 | 263.45 | -16.73 | 0.0 | 202.62 | -20.22 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 138.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 316.38 | 0.0 | 0.0 | 253.96 | 0.0 | 0.0 |
