- 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) | 0.39 | -17.89 | 36.68 | -35.52 | 72.76 | -23.46 | 0.23 | -91.39 | 9.36 | 0.0 | 163.80 | 3.61 | 115.00 | 9.86 |
| 2022 (9) | 0.47 | -1.61 | 56.89 | -15.87 | 95.06 | 17.1 | 2.67 | 20.27 | 9.36 | -45.2 | 158.10 | -5.03 | 104.68 | -0.67 |
| 2021 (8) | 0.48 | 41.0 | 67.62 | 58.32 | 81.18 | 36.07 | 2.22 | -55.78 | 17.07 | 107.11 | 166.48 | 16.18 | 105.39 | 6.83 |
| 2020 (7) | 0.34 | 5.78 | 42.71 | 45.72 | 59.66 | -11.31 | 5.02 | 61.94 | 8.24 | -39.98 | 143.29 | -27.89 | 98.65 | -38.68 |
| 2019 (6) | 0.32 | -14.84 | 29.31 | -25.76 | 67.27 | -21.35 | 3.10 | -67.02 | 13.73 | 213.18 | 198.71 | 51.77 | 160.89 | 50.89 |
| 2018 (5) | 0.38 | -0.69 | 39.48 | -4.96 | 85.53 | -9.32 | 9.40 | -20.07 | 4.39 | 0.15 | 130.93 | -16.63 | 106.63 | -8.0 |
| 2017 (4) | 0.38 | -22.06 | 41.54 | -25.58 | 94.32 | 7.82 | 11.76 | 82.89 | 4.38 | -39.55 | 157.05 | 37.13 | 115.90 | 38.4 |
| 2016 (3) | 0.49 | -3.92 | 55.82 | -0.45 | 87.48 | 10.54 | 6.43 | 145.42 | 7.24 | -75.82 | 114.53 | -24.84 | 83.74 | -27.92 |
| 2015 (2) | 0.51 | -4.89 | 56.07 | -13.02 | 79.14 | -20.99 | 2.62 | -69.43 | 29.95 | 390.97 | 152.38 | -2.53 | 116.18 | -9.55 |
| 2014 (1) | 0.53 | -9.53 | 64.46 | -17.92 | 100.16 | 12.91 | 8.57 | 90.44 | 6.10 | 0 | 156.34 | 25.02 | 128.44 | 32.02 |
| 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) | 0.39 | -6.15 | -17.89 | 36.68 | -9.88 | -35.52 | -0.04 | -104.08 | 84.0 | 100.61 | 0.0 | 742.37 | 163.80 | 3.1 | 3.61 | 115.00 | 3.32 | 9.86 |
| 23Q3 (19) | 0.41 | 0.88 | -15.48 | 40.7 | 5.66 | -28.93 | 0.98 | 198.99 | -87.37 | 100.61 | 61.18 | 742.37 | 158.88 | 2.02 | -8.81 | 111.30 | 5.53 | -7.45 |
| 23Q2 (18) | 0.41 | -10.22 | -16.73 | 38.52 | -31.17 | -35.34 | -0.99 | -222.22 | -179.84 | 62.42 | 0.0 | 0.71 | 155.73 | -1.31 | -5.07 | 105.47 | 0.67 | -1.18 |
| 23Q1 (17) | 0.45 | -3.4 | -4.62 | 55.96 | -1.63 | -15.17 | 0.81 | 424.0 | -69.66 | 62.42 | 422.62 | 0.71 | 157.80 | -0.19 | -5.98 | 104.77 | 0.09 | -4.61 |
| 22Q4 (16) | 0.47 | -3.39 | -1.61 | 56.89 | -0.66 | -15.87 | -0.25 | -103.22 | -105.01 | 11.94 | 0.0 | -39.58 | 158.10 | -9.26 | -5.03 | 104.68 | -12.96 | -0.67 |
| 22Q3 (15) | 0.49 | -0.61 | 0.43 | 57.27 | -3.86 | -17.04 | 7.76 | 525.81 | 846.34 | 11.94 | -80.73 | -94.6 | 174.23 | 6.21 | 8.33 | 120.26 | 12.68 | 12.93 |
| 22Q2 (14) | 0.49 | 2.84 | 8.11 | 59.57 | -9.7 | -8.26 | 1.24 | -53.56 | 30.53 | 61.98 | 0.0 | -36.08 | 164.04 | -2.26 | 0.71 | 106.73 | -2.82 | 12.88 |
| 22Q1 (13) | 0.48 | -0.36 | 32.04 | 65.97 | -2.44 | 26.19 | 2.67 | -46.49 | 57.06 | 61.98 | 213.54 | -36.08 | 167.83 | 0.81 | -11.75 | 109.83 | 4.21 | -15.08 |
| 21Q4 (12) | 0.48 | -1.38 | 41.0 | 67.62 | -2.04 | 58.32 | 4.99 | 508.54 | -25.08 | 19.77 | -91.06 | -14.42 | 166.48 | 3.51 | 16.18 | 105.39 | -1.03 | 6.83 |
| 21Q3 (11) | 0.48 | 6.98 | 36.99 | 69.03 | 6.31 | 66.3 | 0.82 | -13.68 | -94.51 | 221.00 | 127.91 | 1868.46 | 160.84 | -1.26 | 26.99 | 106.49 | 12.63 | 2.36 |
| 21Q2 (10) | 0.45 | 25.6 | 35.98 | 64.93 | 24.2 | 91.76 | 0.95 | -44.12 | -84.45 | 96.97 | 0.0 | 353.83 | 162.89 | -14.35 | 27.42 | 94.55 | -26.89 | -9.07 |
| 21Q1 (9) | 0.36 | 6.4 | 1.49 | 52.28 | 22.41 | 40.27 | 1.70 | -74.47 | 119.61 | 96.97 | 319.8 | 580.41 | 190.17 | 32.72 | 19.86 | 129.33 | 31.1 | 4.08 |
| 20Q4 (8) | 0.34 | -4.19 | 5.78 | 42.71 | 2.89 | 45.72 | 6.66 | -55.39 | -48.65 | 23.10 | 105.74 | 62.08 | 143.29 | 13.13 | -27.89 | 98.65 | -5.17 | -38.68 |
| 20Q3 (7) | 0.35 | 6.19 | 1.99 | 41.51 | 22.59 | 32.41 | 14.93 | 144.35 | -2.55 | 11.23 | -47.46 | -5.27 | 126.66 | -0.92 | -36.71 | 104.03 | 0.05 | -36.59 |
| 20Q2 (6) | 0.33 | -6.25 | -11.46 | 33.86 | -9.15 | -6.1 | 6.11 | 170.47 | 266.49 | 21.37 | 49.92 | 0 | 127.84 | -19.43 | -30.16 | 103.98 | -16.32 | -31.21 |
| 20Q1 (5) | 0.36 | 10.9 | -1.72 | 37.27 | 27.16 | -5.88 | -8.67 | -166.85 | -36.32 | 14.25 | 0.0 | 0 | 158.66 | -20.15 | 25.53 | 124.26 | -22.77 | 22.65 |
| 19Q4 (4) | 0.32 | -7.61 | 0.0 | 29.31 | -6.51 | 0.0 | 12.97 | -15.34 | 0.0 | 14.25 | 20.25 | 0.0 | 198.71 | -0.71 | 0.0 | 160.89 | -1.93 | 0.0 |
| 19Q3 (3) | 0.35 | -7.82 | 0.0 | 31.35 | -13.06 | 0.0 | 15.32 | 517.44 | 0.0 | 11.85 | 0 | 0.0 | 200.13 | 9.33 | 0.0 | 164.05 | 8.53 | 0.0 |
| 19Q2 (2) | 0.38 | 4.07 | 0.0 | 36.06 | -8.94 | 0.0 | -3.67 | 42.3 | 0.0 | 0.00 | 0 | 0.0 | 183.05 | 44.83 | 0.0 | 151.15 | 49.2 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 39.6 | 0.0 | 0.0 | -6.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 126.39 | 0.0 | 0.0 | 101.31 | 0.0 | 0.0 |
