- 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) | 0.65 | 3.82 | 3.32 | 25.28 | 5.19 | 12.83 | 5.42 | -27.73 | 7.95 | 4.12 | 154.72 | -8.07 | 54.94 | -28.65 |
| 2022 (9) | 0.63 | -2.04 | 2.65 | -20.66 | 4.6 | 28.85 | 7.50 | 485.94 | 7.64 | -96.24 | 168.30 | 2.35 | 77.00 | 7.24 |
| 2021 (8) | 0.64 | 10.19 | 3.34 | 12.08 | 3.57 | 42.8 | 1.28 | 0 | 203.00 | 5120.0 | 164.43 | -34.84 | 71.80 | -21.07 |
| 2020 (7) | 0.58 | 14.26 | 2.98 | 25.74 | 2.5 | -46.92 | -5.14 | 0 | 3.89 | 0.0 | 252.34 | -6.65 | 90.97 | -8.27 |
| 2019 (6) | 0.51 | -15.88 | 2.37 | 34.66 | 4.71 | 22.98 | 20.40 | -24.11 | 3.89 | 45.11 | 270.33 | 117.81 | 99.17 | 60.47 |
| 2018 (5) | 0.60 | 6.75 | 1.76 | 57.14 | 3.83 | 15.36 | 26.88 | -29.47 | 2.68 | -1.89 | 124.11 | -13.32 | 61.80 | -29.48 |
| 2017 (4) | 0.56 | 52.73 | 1.12 | 166.67 | 3.32 | 80.43 | 38.11 | -87.81 | 2.73 | 0 | 143.19 | 3.28 | 87.63 | -6.41 |
| 2016 (3) | 0.37 | 69.31 | 0.42 | 0 | 1.84 | 25.17 | 312.69 | -46.52 | 0.00 | 0 | 138.64 | -48.15 | 93.63 | -45.61 |
| 2015 (2) | 0.22 | -17.06 | 0 | 0 | 1.47 | 38.68 | 584.73 | 0 | 0.00 | 0 | 267.38 | 28.03 | 172.16 | 21.32 |
| 2014 (1) | 0.26 | 38.31 | 0.04 | 0 | 1.06 | -64.43 | -10.31 | 0 | 0.00 | 0 | 208.84 | 0.96 | 141.91 | -9.96 |
| 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) | 0.65 | 5.82 | 3.82 | 3.32 | 17.73 | 25.28 | 13.71 | 14.35 | -45.94 | 10.94 | -20.12 | 60.34 | 154.72 | -8.99 | -8.07 | 54.94 | -35.33 | -28.65 |
| 23Q3 (19) | 0.61 | -3.4 | 2.23 | 2.82 | -13.76 | -9.32 | 11.99 | 248.55 | 52.93 | 13.69 | -77.31 | -64.71 | 170.00 | 5.94 | -6.68 | 84.96 | -1.0 | 21.32 |
| 23Q2 (18) | 0.64 | 1.39 | 5.18 | 3.27 | -9.42 | 5.83 | 3.44 | 141.25 | 433.98 | 60.33 | 784.47 | 553.86 | 160.47 | -1.98 | -10.93 | 85.82 | -5.72 | 33.39 |
| 23Q1 (17) | 0.63 | 0.18 | -0.87 | 3.61 | 36.23 | 6.18 | -8.34 | -132.89 | -28.31 | 6.82 | 0.0 | -26.07 | 163.71 | -2.73 | -1.67 | 91.03 | 18.22 | 48.28 |
| 22Q4 (16) | 0.63 | 4.2 | -2.04 | 2.65 | -14.79 | -20.66 | 25.36 | 223.47 | -15.1 | 6.82 | -82.42 | -26.07 | 168.30 | -7.61 | 2.35 | 77.00 | 9.95 | 7.24 |
| 22Q3 (15) | 0.60 | -0.61 | 0.02 | 3.11 | 0.65 | 7.99 | 7.84 | 861.17 | 231.76 | 38.80 | 320.49 | 84.76 | 182.17 | 1.11 | -2.55 | 70.03 | 8.84 | -16.59 |
| 22Q2 (14) | 0.60 | -4.45 | 4.77 | 3.09 | -9.12 | 3.69 | -1.03 | 84.15 | 93.46 | 9.23 | 0.0 | -56.06 | 180.17 | 8.22 | -13.97 | 64.34 | 4.81 | -31.04 |
| 22Q1 (13) | 0.63 | -1.0 | 9.8 | 3.4 | 1.8 | 5.59 | -6.50 | -121.76 | -33.2 | 9.23 | 0.0 | -56.06 | 166.49 | 1.25 | -34.3 | 61.39 | -14.5 | -37.68 |
| 21Q4 (12) | 0.64 | 6.38 | 10.19 | 3.34 | 15.97 | 12.08 | 29.87 | 602.02 | 27254.55 | 9.23 | -56.06 | -56.06 | 164.43 | -12.04 | -34.84 | 71.80 | -14.48 | -21.07 |
| 21Q3 (11) | 0.60 | 4.11 | 4.37 | 2.88 | -3.36 | -2.37 | -5.95 | 62.2 | -17.59 | 21.00 | 0.0 | 0.0 | 186.93 | -10.74 | -9.24 | 83.96 | -10.01 | -6.71 |
| 21Q2 (10) | 0.58 | 0.14 | 3.5 | 2.98 | -7.45 | 15.95 | -15.74 | -222.54 | 8.49 | 21.00 | 0.0 | 0.0 | 209.42 | -17.36 | -6.12 | 93.30 | -5.28 | 18.45 |
| 21Q1 (9) | 0.58 | -0.66 | 11.51 | 3.22 | 8.05 | 13.78 | -4.88 | -4336.36 | -956.14 | 21.00 | 0.0 | 0.0 | 253.40 | 0.42 | -1.55 | 98.50 | 8.28 | -6.23 |
| 20Q4 (8) | 0.58 | 0.77 | 14.26 | 2.98 | 1.02 | 25.74 | -0.11 | 97.83 | -100.64 | 21.00 | 0.0 | 0.0 | 252.34 | 22.52 | -6.65 | 90.97 | 1.08 | -8.27 |
| 20Q3 (7) | 0.57 | 3.25 | 13.4 | 2.95 | 14.79 | 18.95 | -5.06 | 70.58 | -139.01 | 21.00 | 0.0 | 10.0 | 205.96 | -7.67 | -26.87 | 90.00 | 14.26 | -31.91 |
| 20Q2 (6) | 0.56 | 7.89 | -5.88 | 2.57 | -9.19 | -1.91 | -17.20 | -3117.54 | -154.19 | 21.00 | 0.0 | 190.0 | 223.07 | -13.33 | 31.56 | 78.77 | -25.01 | -16.34 |
| 20Q1 (5) | 0.52 | 1.8 | -19.79 | 2.83 | 19.41 | 27.48 | 0.57 | -96.67 | -94.86 | 21.00 | 0.0 | -42.07 | 257.39 | -4.79 | 141.3 | 105.04 | 5.92 | 121.51 |
| 19Q4 (4) | 0.51 | 0.0 | 0.0 | 2.37 | -4.44 | 0.0 | 17.11 | 31.92 | 0.0 | 21.00 | 10.0 | 0.0 | 270.33 | -4.02 | 0.0 | 99.17 | -24.97 | 0.0 |
| 19Q3 (3) | 0.51 | -14.3 | 0.0 | 2.48 | -5.34 | 0.0 | 12.97 | -59.14 | 0.0 | 19.09 | 163.64 | 0.0 | 281.65 | 66.11 | 0.0 | 132.18 | 40.38 | 0.0 |
| 19Q2 (2) | 0.59 | -8.05 | 0.0 | 2.62 | 18.02 | 0.0 | 31.74 | 186.46 | 0.0 | 7.24 | -80.02 | 0.0 | 169.56 | 58.96 | 0.0 | 94.16 | 98.57 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 11.08 | 0.0 | 0.0 | 36.25 | 0.0 | 0.0 | 106.67 | 0.0 | 0.0 | 47.42 | 0.0 | 0.0 |
