- 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) | 0.46 | -9.38 | 14.09 | -28.48 | 75.18 | -18.13 | 5.22 | -47.8 | 2.27 | 29.99 | 188.86 | 8.48 | 157.42 | 10.54 |
| 2022 (9) | 0.50 | -8.86 | 19.7 | 3.36 | 91.83 | -16.28 | 10.00 | -63.91 | 1.75 | 42.9 | 174.09 | 4.65 | 142.41 | 6.17 |
| 2021 (8) | 0.55 | 1.58 | 19.06 | 9.04 | 109.69 | 6.37 | 27.71 | 157.77 | 1.22 | -51.07 | 166.36 | -1.48 | 134.13 | -0.18 |
| 2020 (7) | 0.54 | 1.97 | 17.48 | 3.62 | 103.12 | 5.09 | 10.75 | 67.45 | 2.50 | -8.29 | 168.86 | -3.25 | 134.37 | -2.36 |
| 2019 (6) | 0.53 | -0.3 | 16.87 | -11.72 | 98.13 | 26.6 | 6.42 | 41.41 | 2.73 | -29.03 | 174.54 | -0.07 | 137.62 | 0.73 |
| 2018 (5) | 0.54 | 0.87 | 19.11 | 10.78 | 77.51 | -5.81 | 4.54 | 86.83 | 3.84 | -72.97 | 174.66 | -2.54 | 136.62 | -8.18 |
| 2017 (4) | 0.53 | -5.47 | 17.25 | -15.44 | 82.29 | -7.76 | 2.43 | 0 | 14.21 | -98.63 | 179.22 | 1.44 | 148.79 | 4.09 |
| 2016 (3) | 0.56 | 9.05 | 20.4 | -4.58 | 89.21 | -7.27 | -16.98 | 0 | 1040.00 | 0.0 | 176.68 | -11.65 | 142.95 | -12.55 |
| 2015 (2) | 0.52 | -5.71 | 21.38 | -21.08 | 96.2 | -21.39 | 2.09 | -60.79 | 1040.00 | 20740.66 | 199.97 | 4.93 | 163.46 | 7.56 |
| 2014 (1) | 0.55 | -4.66 | 27.09 | -13.67 | 122.38 | 8.4 | 5.33 | 59.58 | 4.99 | 0 | 190.57 | 19.89 | 151.97 | 23.41 |
| 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) | 0.46 | -4.44 | -9.38 | 14.09 | 0.0 | -28.48 | 3.88 | -33.33 | -15.84 | 12.75 | 56.07 | 0.22 | 188.86 | 3.99 | 8.48 | 157.42 | 4.36 | 10.54 |
| 23Q3 (19) | 0.48 | -5.18 | -8.1 | 14.09 | -24.49 | -36.56 | 5.82 | -39.56 | -23.82 | 8.17 | 80.96 | 5.13 | 181.62 | 4.2 | 6.84 | 150.85 | 3.88 | 11.49 |
| 23Q2 (18) | 0.50 | 4.52 | -9.76 | 18.66 | 0.97 | -22.7 | 9.63 | 783.49 | -32.28 | 4.51 | -96.02 | -12.77 | 174.30 | -3.77 | 9.24 | 145.22 | -2.18 | 15.81 |
| 23Q1 (17) | 0.48 | -4.33 | -10.5 | 18.48 | -6.19 | -17.87 | 1.09 | -76.36 | -94.45 | 113.50 | 792.14 | 1318.75 | 181.13 | 4.04 | 6.36 | 148.45 | 4.24 | 10.89 |
| 22Q4 (16) | 0.50 | -3.08 | -8.86 | 19.7 | -11.3 | 3.36 | 4.61 | -39.66 | -92.27 | 12.72 | 63.72 | 465.97 | 174.09 | 2.41 | 4.65 | 142.41 | 5.25 | 6.17 |
| 22Q3 (15) | 0.52 | -6.89 | -7.62 | 22.21 | -8.0 | 15.26 | 7.64 | -46.27 | -63.72 | 7.77 | 50.15 | 20.45 | 169.99 | 6.54 | 5.25 | 135.30 | 7.89 | 6.59 |
| 22Q2 (14) | 0.56 | 3.66 | 1.47 | 24.14 | 7.29 | 25.53 | 14.22 | -27.56 | 68.28 | 5.18 | -35.31 | -81.38 | 159.55 | -6.31 | -4.33 | 125.40 | -6.33 | -5.04 |
| 22Q1 (13) | 0.54 | -2.57 | -2.69 | 22.5 | 18.05 | 15.74 | 19.63 | -67.1 | -3.92 | 8.00 | 255.89 | 41.96 | 170.30 | 2.37 | 2.09 | 133.87 | -0.19 | 3.33 |
| 21Q4 (12) | 0.55 | -1.76 | 1.58 | 19.06 | -1.09 | 9.04 | 59.67 | 183.33 | 214.38 | 2.25 | -65.16 | -69.61 | 166.36 | 3.0 | -1.48 | 134.13 | 5.67 | -0.18 |
| 21Q3 (11) | 0.56 | 2.27 | 1.39 | 19.27 | 0.21 | 14.57 | 21.06 | 149.23 | 43.27 | 6.45 | -76.79 | -20.38 | 161.51 | -3.15 | -2.56 | 126.93 | -3.88 | -2.97 |
| 21Q2 (10) | 0.55 | -0.6 | 2.38 | 19.23 | -1.08 | 19.22 | 8.45 | -58.64 | -9.04 | 27.79 | 393.12 | 103.1 | 166.77 | -0.02 | -2.86 | 132.05 | 1.92 | -2.76 |
| 21Q1 (9) | 0.55 | 1.71 | 7.39 | 19.44 | 11.21 | 10.14 | 20.43 | 7.64 | 300.59 | 5.64 | -23.82 | -66.5 | 166.81 | -1.21 | -8.49 | 129.56 | -3.58 | -7.83 |
| 20Q4 (8) | 0.54 | -1.95 | 1.97 | 17.48 | 3.92 | 3.62 | 18.98 | 29.12 | 120.44 | 7.40 | -8.71 | -9.98 | 168.86 | 1.87 | -3.25 | 134.37 | 2.72 | -2.36 |
| 20Q3 (7) | 0.56 | 3.27 | 4.05 | 16.82 | 4.28 | -6.81 | 14.70 | 58.23 | 39.73 | 8.10 | -40.78 | 39.42 | 165.76 | -3.45 | -5.31 | 130.81 | -3.67 | -7.57 |
| 20Q2 (6) | 0.54 | 4.27 | -3.59 | 16.13 | -8.61 | -19.15 | 9.29 | 82.16 | 88.82 | 13.68 | -18.67 | -25.41 | 171.68 | -5.82 | 3.28 | 135.80 | -3.39 | 2.33 |
| 20Q1 (5) | 0.52 | -3.43 | -4.02 | 17.65 | 4.62 | -4.95 | 5.10 | -40.77 | 136.11 | 16.82 | 104.73 | -76.91 | 182.29 | 4.44 | 4.69 | 140.56 | 2.14 | 2.92 |
| 19Q4 (4) | 0.53 | 0.06 | 0.0 | 16.87 | -6.54 | 0.0 | 8.61 | -18.16 | 0.0 | 8.22 | 41.39 | 0.0 | 174.54 | -0.29 | 0.0 | 137.62 | -2.76 | 0.0 |
| 19Q3 (3) | 0.53 | -4.3 | 0.0 | 18.05 | -9.52 | 0.0 | 10.52 | 113.82 | 0.0 | 5.81 | -68.32 | 0.0 | 175.05 | 5.31 | 0.0 | 141.53 | 6.65 | 0.0 |
| 19Q2 (2) | 0.56 | 3.8 | 0.0 | 19.95 | 7.43 | 0.0 | 4.92 | 127.78 | 0.0 | 18.34 | -74.83 | 0.0 | 166.22 | -4.54 | 0.0 | 132.71 | -2.83 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 18.57 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 72.88 | 0.0 | 0.0 | 174.12 | 0.0 | 0.0 | 136.57 | 0.0 | 0.0 |
