- 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) | 0.50 | 5.07 | 4.35 | 96.83 | 78.26 | 18.04 | 25.19 | 38.25 | 0.61 | -43.27 | 191.69 | -30.07 | 119.24 | -50.05 |
| 2022 (9) | 0.48 | -32.77 | 2.21 | -71.04 | 66.3 | 49.39 | 18.22 | 158.81 | 1.08 | -73.14 | 274.13 | 100.45 | 238.73 | 125.96 |
| 2021 (8) | 0.71 | -0.2 | 7.63 | 85.64 | 44.38 | 42.47 | 7.04 | -12.22 | 4.02 | 75.96 | 136.76 | -11.22 | 105.65 | -19.17 |
| 2020 (7) | 0.71 | 7.29 | 4.11 | 1108.82 | 31.15 | 3.42 | 8.02 | -73.12 | 2.28 | 1095.23 | 154.05 | -37.08 | 130.71 | -33.84 |
| 2019 (6) | 0.66 | -0.9 | 0.34 | -74.81 | 30.12 | 23.8 | 29.84 | 1226.22 | 0.19 | 0 | 244.82 | 62.86 | 197.57 | 64.63 |
| 2018 (5) | 0.67 | 32.91 | 1.35 | 0 | 24.33 | 46.57 | 2.25 | -99.38 | 0.00 | 0 | 150.33 | -22.75 | 120.01 | -28.37 |
| 2017 (4) | 0.50 | -3.64 | 0 | 0 | 16.6 | -5.14 | 361.11 | 0 | 0.00 | 0 | 194.61 | 3.68 | 167.55 | 5.04 |
| 2016 (3) | 0.52 | 18.14 | 0 | 0 | 17.5 | 30.99 | 0.00 | 0 | 0.00 | 0 | 187.71 | -15.21 | 159.51 | -14.11 |
| 2015 (2) | 0.44 | -37.37 | 0 | 0 | 13.36 | 29.96 | 0.00 | 0 | 0.00 | 0 | 221.38 | 55.45 | 185.71 | 73.22 |
| 2014 (1) | 0.71 | 14.9 | 0 | 0 | 10.28 | 365.16 | 0.00 | 0 | 0.00 | 0 | 142.41 | -13.8 | 107.21 | -2.6 |
| 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) | 0.50 | 11.6 | 5.07 | 4.35 | 75.4 | 96.83 | 41.22 | 167.14 | 141.48 | 1.27 | -72.83 | -67.48 | 191.69 | -23.94 | -30.07 | 119.24 | -21.99 | -50.05 |
| 23Q3 (19) | 0.45 | -6.24 | -13.23 | 2.48 | -26.19 | -59.54 | 15.43 | -25.49 | -41.91 | 4.67 | 32.58 | 39.06 | 252.04 | 9.0 | 30.81 | 152.85 | -6.24 | 1.99 |
| 23Q2 (18) | 0.48 | -14.14 | -10.01 | 3.36 | 10.89 | -48.94 | 20.71 | -5.69 | 0.49 | 3.52 | -3.83 | -20.08 | 231.23 | 7.17 | 21.76 | 163.02 | -5.2 | 6.91 |
| 23Q1 (17) | 0.56 | 16.96 | -12.62 | 3.03 | 37.1 | -50.49 | 21.96 | 28.65 | 127.8 | 3.66 | -6.1 | -63.57 | 215.77 | -21.29 | 39.77 | 171.96 | -27.97 | 39.62 |
| 22Q4 (16) | 0.48 | -7.84 | -32.77 | 2.21 | -63.95 | -71.04 | 17.07 | -35.73 | 111.26 | 3.90 | 16.15 | -74.91 | 274.13 | 42.28 | 100.45 | 238.73 | 59.29 | 125.96 |
| 22Q3 (15) | 0.52 | -2.76 | -12.86 | 6.13 | -6.84 | 85.2 | 26.56 | 28.87 | 375.99 | 3.36 | -23.8 | -0.23 | 192.67 | 1.46 | 17.5 | 149.87 | -1.71 | 11.01 |
| 22Q2 (14) | 0.53 | -16.63 | -30.26 | 6.58 | 7.52 | 21.63 | 20.61 | 113.8 | 163.22 | 4.40 | -56.16 | 99.24 | 189.90 | 23.01 | 54.16 | 152.48 | 23.81 | 48.89 |
| 22Q1 (13) | 0.64 | -10.02 | -12.12 | 6.12 | -19.79 | 46.06 | 9.64 | 19.31 | 41.14 | 10.05 | -35.33 | 10.67 | 154.38 | 12.88 | 6.93 | 123.16 | 16.57 | 0.66 |
| 21Q4 (12) | 0.71 | 19.46 | -0.2 | 7.63 | 130.51 | 85.64 | 8.08 | 44.8 | -26.68 | 15.53 | 361.8 | 169.59 | 136.76 | -16.6 | -11.22 | 105.65 | -21.75 | -19.17 |
| 21Q3 (11) | 0.59 | -22.18 | -15.48 | 3.31 | -38.82 | 185.34 | 5.58 | -28.74 | 232.14 | 3.36 | 52.16 | -96.94 | 163.98 | 33.12 | -28.61 | 135.01 | 31.83 | -21.86 |
| 21Q2 (10) | 0.76 | 5.05 | 4.82 | 5.41 | 29.12 | 268.03 | 7.83 | 14.64 | -10.21 | 2.21 | -75.65 | -70.13 | 123.18 | -14.68 | -40.1 | 102.41 | -16.3 | -36.72 |
| 21Q1 (9) | 0.73 | 2.19 | 4.25 | 4.19 | 1.95 | 252.1 | 6.83 | -38.02 | -37.8 | 9.08 | 57.53 | 28.52 | 144.38 | -6.28 | -36.72 | 122.35 | -6.4 | -31.7 |
| 20Q4 (8) | 0.71 | 1.17 | 7.29 | 4.11 | 254.31 | 1108.82 | 11.02 | 555.95 | -57.76 | 5.76 | -94.76 | 916.81 | 154.05 | -32.94 | -37.08 | 130.71 | -24.35 | -33.84 |
| 20Q3 (7) | 0.70 | -3.49 | 9.16 | 1.16 | -21.09 | -23.68 | 1.68 | -80.73 | -89.22 | 110.00 | 1386.49 | 5689.47 | 229.71 | 11.7 | 46.74 | 172.78 | 6.76 | 62.48 |
| 20Q2 (6) | 0.73 | 4.48 | 5.57 | 1.47 | 23.53 | 28.95 | 8.72 | -20.58 | -71.72 | 7.40 | 4.78 | 566.0 | 205.65 | -9.86 | 44.15 | 161.84 | -9.65 | 63.56 |
| 20Q1 (5) | 0.70 | 5.18 | 0.91 | 1.19 | 250.0 | -23.23 | 10.98 | -57.91 | -81.8 | 7.06 | 1146.32 | 895.17 | 228.15 | -6.81 | 59.87 | 179.13 | -9.33 | 69.34 |
| 19Q4 (4) | 0.66 | 2.94 | 0.0 | 0.34 | -77.63 | 0.0 | 26.09 | 67.35 | 0.0 | 0.57 | -70.18 | 0.0 | 244.82 | 56.39 | 0.0 | 197.57 | 85.79 | 0.0 |
| 19Q3 (3) | 0.64 | -6.67 | 0.0 | 1.52 | 33.33 | 0.0 | 15.59 | -49.43 | 0.0 | 1.90 | 71.0 | 0.0 | 156.54 | 9.73 | 0.0 | 106.34 | 7.47 | 0.0 |
| 19Q2 (2) | 0.69 | -0.13 | 0.0 | 1.14 | -26.45 | 0.0 | 30.83 | -48.9 | 0.0 | 1.11 | 56.57 | 0.0 | 142.66 | -0.04 | 0.0 | 98.95 | -6.46 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 60.33 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 142.71 | 0.0 | 0.0 | 105.78 | 0.0 | 0.0 |
