- 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) | 0.66 | 7.04 | 35.37 | -8.25 | 98.38 | -15.71 | -2.96 | 0 | 0.49 | 0.0 | 136.64 | -7.03 | 69.95 | -11.47 |
| 2022 (9) | 0.62 | -18.35 | 38.55 | -30.13 | 116.71 | -6.23 | 9.94 | 335.96 | 0.49 | -97.72 | 146.97 | -3.32 | 79.01 | 20.79 |
| 2021 (8) | 0.76 | 6.83 | 55.17 | 43.75 | 124.47 | 8.84 | 2.28 | -56.41 | 21.54 | 513.99 | 152.02 | 10.08 | 65.41 | -7.22 |
| 2020 (7) | 0.71 | -2.15 | 38.38 | -12.25 | 114.36 | -1.18 | 5.23 | 81.6 | 3.51 | -42.64 | 138.10 | 7.66 | 70.50 | -3.33 |
| 2019 (6) | 0.72 | 6.25 | 43.74 | 28.46 | 115.73 | -1.86 | 2.88 | -42.74 | 6.12 | 73.42 | 128.28 | -26.27 | 72.93 | -26.61 |
| 2018 (5) | 0.68 | -2.11 | 34.05 | -0.79 | 117.92 | -0.22 | 5.03 | -40.96 | 3.53 | 270.78 | 173.98 | 26.49 | 99.37 | 27.22 |
| 2017 (4) | 0.70 | 5.56 | 34.32 | 3.5 | 118.18 | 60.14 | 8.52 | -17.44 | 0.95 | -57.98 | 137.54 | -1.73 | 78.11 | -10.74 |
| 2016 (3) | 0.66 | 20.67 | 33.16 | 51.76 | 73.8 | 9.63 | 10.32 | 170.87 | 2.26 | -77.11 | 139.96 | -21.59 | 87.51 | -33.22 |
| 2015 (2) | 0.55 | -3.38 | 21.85 | 0.14 | 67.32 | 2.15 | 3.81 | -9.93 | 9.89 | 162.79 | 178.49 | 14.56 | 131.04 | 15.43 |
| 2014 (1) | 0.57 | -7.74 | 21.82 | 7.97 | 65.9 | 14.29 | 4.23 | 182.0 | 3.76 | 0 | 155.80 | -1.04 | 113.52 | 6.21 |
| 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) | 0.66 | 0.79 | 7.04 | 35.37 | -10.57 | -8.25 | -8.47 | -656.25 | -2.54 | 4.65 | 0.0 | 394.4 | 136.64 | 0.24 | -7.03 | 69.95 | -2.52 | -11.47 |
| 23Q3 (19) | 0.66 | -1.28 | 5.92 | 39.55 | 7.94 | -13.89 | -1.12 | -130.77 | -102.97 | 4.65 | 0.0 | 394.4 | 136.31 | 1.63 | -18.77 | 71.76 | 1.47 | -14.77 |
| 23Q2 (18) | 0.67 | 10.08 | -11.59 | 36.64 | 5.41 | -38.94 | 3.64 | 159.67 | -9.9 | 4.65 | 394.4 | -74.54 | 134.13 | -7.18 | -5.24 | 70.72 | -2.06 | 20.29 |
| 23Q1 (17) | 0.60 | -2.28 | -19.47 | 34.76 | -9.83 | -40.65 | -6.10 | 26.15 | -3688.24 | 0.94 | 0.0 | -97.27 | 144.51 | -1.67 | 4.31 | 72.21 | -8.61 | 18.4 |
| 22Q4 (16) | 0.62 | -0.26 | -18.35 | 38.55 | -16.07 | -30.13 | -8.26 | -121.93 | -4247.37 | 0.94 | 0.0 | -97.27 | 146.97 | -12.41 | -3.32 | 79.01 | -6.16 | 20.79 |
| 22Q3 (15) | 0.62 | -17.6 | -18.6 | 45.93 | -23.46 | -11.61 | 37.66 | 832.18 | 1058.77 | 0.94 | -94.85 | -97.27 | 167.80 | 18.55 | 14.97 | 84.20 | 43.22 | 54.27 |
| 22Q2 (14) | 0.75 | 0.27 | 1.54 | 60.01 | 2.46 | 30.4 | 4.04 | 2276.47 | -22.61 | 18.26 | -46.89 | -3.27 | 141.54 | 2.17 | 6.06 | 58.79 | -3.61 | 11.96 |
| 22Q1 (13) | 0.75 | -0.91 | 6.17 | 58.57 | 6.16 | 45.66 | 0.17 | 189.47 | -87.12 | 34.38 | 0.0 | -90.26 | 138.54 | -8.87 | 0.81 | 60.99 | -6.76 | -5.89 |
| 21Q4 (12) | 0.76 | -0.56 | 6.83 | 55.17 | 6.18 | 43.75 | -0.19 | -105.85 | -107.79 | 34.38 | 0.0 | 2.82 | 152.02 | 4.16 | 10.08 | 65.41 | 19.84 | -7.22 |
| 21Q3 (11) | 0.76 | 2.78 | 6.95 | 51.96 | 12.91 | 26.3 | 3.25 | -37.74 | -71.39 | 34.38 | 82.14 | 448.61 | 145.95 | 9.37 | 7.51 | 54.58 | 3.94 | -33.75 |
| 21Q2 (10) | 0.74 | 4.84 | 0.82 | 46.02 | 14.45 | 12.82 | 5.22 | 295.45 | -20.18 | 18.88 | -94.65 | 131.84 | 133.45 | -2.9 | 2.54 | 52.51 | -18.98 | -32.74 |
| 21Q1 (9) | 0.71 | -0.3 | -2.09 | 40.21 | 4.77 | -7.84 | 1.32 | -45.9 | 4.76 | 353.00 | 955.7 | -29.26 | 137.43 | -0.49 | 0.64 | 64.81 | -8.07 | -20.59 |
| 20Q4 (8) | 0.71 | -0.45 | -2.15 | 38.38 | -6.71 | -12.25 | 2.44 | -78.52 | 225.33 | 33.44 | 433.58 | 225.32 | 138.10 | 1.72 | 7.66 | 70.50 | -14.42 | -3.33 |
| 20Q3 (7) | 0.71 | -3.12 | -1.78 | 41.14 | 0.86 | -4.26 | 11.36 | 73.7 | 125.84 | 6.27 | -23.03 | -39.03 | 135.76 | 4.32 | 5.38 | 82.38 | 5.52 | 8.41 |
| 20Q2 (6) | 0.73 | 1.82 | 3.12 | 40.79 | -6.51 | 3.08 | 6.54 | 419.05 | 44.37 | 8.14 | -98.37 | -39.09 | 130.14 | -4.7 | -0.73 | 78.07 | -4.34 | 8.45 |
| 20Q1 (5) | 0.72 | -0.36 | 5.56 | 43.63 | -0.25 | 27.54 | 1.26 | 68.0 | 1.61 | 499.00 | 4754.86 | 135.93 | 136.56 | 6.45 | -23.93 | 81.61 | 11.9 | -19.4 |
| 19Q4 (4) | 0.72 | -0.07 | 0.0 | 43.74 | 1.79 | 0.0 | 0.75 | -85.09 | 0.0 | 10.28 | 0.0 | 0.0 | 128.28 | -0.43 | 0.0 | 72.93 | -4.03 | 0.0 |
| 19Q3 (3) | 0.72 | 1.71 | 0.0 | 42.97 | 8.59 | 0.0 | 5.03 | 11.04 | 0.0 | 10.28 | -23.11 | 0.0 | 128.83 | -1.73 | 0.0 | 75.99 | 5.56 | 0.0 |
| 19Q2 (2) | 0.71 | 4.23 | 0.0 | 39.57 | 15.67 | 0.0 | 4.53 | 265.32 | 0.0 | 13.37 | -93.68 | 0.0 | 131.10 | -26.97 | 0.0 | 71.99 | -28.9 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 34.21 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 211.50 | 0.0 | 0.0 | 179.52 | 0.0 | 0.0 | 101.25 | 0.0 | 0.0 |
