- 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) | 0.54 | -0.71 | 21.72 | -0.28 | 6.14 | -9.31 | 3.02 | -51.99 | 5.08 | -6.35 | 112.51 | -1.75 | 50.03 | -14.89 |
| 2022 (9) | 0.55 | 23.38 | 21.78 | 68.19 | 6.77 | -10.8 | 6.29 | -61.99 | 5.42 | 124.48 | 114.51 | -12.36 | 58.78 | -33.05 |
| 2021 (8) | 0.44 | -12.05 | 12.95 | -13.09 | 7.59 | 0.13 | 16.55 | 311.69 | 2.42 | -87.35 | 130.66 | 16.88 | 87.80 | -6.44 |
| 2020 (7) | 0.50 | 0.6 | 14.9 | -0.73 | 7.58 | -1.56 | 4.02 | -56.68 | 19.11 | 147.66 | 111.79 | -16.87 | 93.84 | -15.25 |
| 2019 (6) | 0.50 | 0.06 | 15.01 | 4.75 | 7.7 | -1.03 | 9.28 | -65.41 | 7.71 | 97.96 | 134.48 | -16.34 | 110.73 | -10.67 |
| 2018 (5) | 0.50 | -0.83 | 14.33 | 11.34 | 7.78 | -5.35 | 26.83 | 128.73 | 3.90 | -27.77 | 160.75 | 41.21 | 123.96 | 43.37 |
| 2017 (4) | 0.51 | -1.42 | 12.87 | 1.5 | 8.22 | -0.12 | 11.73 | 12.03 | 5.39 | -45.31 | 113.84 | 2.12 | 86.46 | -2.53 |
| 2016 (3) | 0.51 | 16.79 | 12.68 | 44.75 | 8.23 | -12.17 | 10.47 | 0.1 | 9.86 | 33.06 | 111.48 | -46.86 | 88.70 | -48.03 |
| 2015 (2) | 0.44 | -9.0 | 8.76 | -8.94 | 9.37 | -17.88 | 10.46 | -50.54 | 7.41 | 25.86 | 209.79 | -2.18 | 170.68 | 0.58 |
| 2014 (1) | 0.48 | 15.74 | 9.62 | 43.15 | 11.41 | 8.56 | 21.15 | -29.07 | 5.89 | 0 | 214.46 | -11.62 | 169.69 | -13.54 |
| 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) | 0.54 | 0.2 | -0.71 | 21.72 | 0.65 | -0.28 | -1.82 | -122.09 | 64.59 | 5.78 | 0.0 | -22.58 | 112.51 | -1.88 | -1.75 | 50.03 | -11.9 | -14.89 |
| 23Q3 (19) | 0.54 | -0.95 | -0.42 | 21.58 | 0.14 | 1.03 | 8.24 | 71.67 | -50.0 | 5.78 | -56.8 | -22.58 | 114.67 | 2.56 | -3.13 | 56.79 | -0.86 | -4.49 |
| 23Q2 (18) | 0.55 | 0.04 | 19.46 | 21.55 | 0.65 | 62.27 | 4.80 | 727.59 | -58.62 | 13.37 | 79.22 | -34.07 | 111.81 | -0.51 | -10.26 | 57.28 | -1.56 | -32.79 |
| 23Q1 (17) | 0.55 | 0.0 | 26.19 | 21.41 | -1.7 | 66.74 | 0.58 | 111.28 | -95.46 | 7.46 | 0.0 | -53.37 | 112.38 | -1.86 | -15.97 | 58.19 | -1.0 | -35.0 |
| 22Q4 (16) | 0.55 | 0.5 | 23.38 | 21.78 | 1.97 | 68.19 | -5.14 | -131.19 | -108.09 | 7.46 | 0.0 | 200.99 | 114.51 | -3.27 | -12.36 | 58.78 | -1.14 | -33.05 |
| 22Q3 (15) | 0.54 | 18.83 | 4.77 | 21.36 | 60.84 | 42.4 | 16.48 | 42.07 | 2421.13 | 7.46 | -63.21 | -77.29 | 118.38 | -4.99 | 11.17 | 59.46 | -30.23 | -18.41 |
| 22Q2 (14) | 0.46 | 5.67 | -11.04 | 13.28 | 3.43 | -14.98 | 11.60 | -9.16 | 622.52 | 20.28 | 26.75 | -38.28 | 124.60 | -6.83 | 11.24 | 85.22 | -4.8 | 10.95 |
| 22Q1 (13) | 0.43 | -2.23 | -14.08 | 12.84 | -0.85 | -16.95 | 12.77 | -79.89 | 71.41 | 16.00 | 545.52 | -51.3 | 133.74 | 2.36 | 14.34 | 89.52 | 1.96 | 10.79 |
| 21Q4 (12) | 0.44 | -14.66 | -12.05 | 12.95 | -13.67 | -13.09 | 63.50 | 9043.66 | 5574.14 | 2.48 | -92.46 | -94.46 | 130.66 | 22.7 | 16.88 | 87.80 | 20.47 | -6.44 |
| 21Q3 (11) | 0.52 | 0.89 | 3.01 | 15.0 | -3.97 | 5.26 | -0.71 | 68.02 | -110.32 | 32.86 | 0.0 | -26.55 | 106.49 | -4.93 | -1.07 | 72.88 | -5.12 | -17.37 |
| 21Q2 (10) | 0.52 | 2.06 | -0.27 | 15.62 | 1.03 | -0.38 | -2.22 | -129.8 | -412.68 | 32.86 | 0.0 | -90.6 | 112.01 | -4.24 | -2.32 | 76.81 | -4.94 | -9.71 |
| 21Q1 (9) | 0.50 | 0.08 | 1.14 | 15.46 | 3.76 | 5.1 | 7.45 | 742.24 | -13.47 | 32.86 | -26.55 | 8.47 | 116.97 | 4.63 | -8.66 | 80.80 | -13.9 | -21.74 |
| 20Q4 (8) | 0.50 | -0.04 | 0.6 | 14.9 | 4.56 | -0.73 | -1.16 | -116.86 | 82.79 | 44.73 | 0.0 | -54.35 | 111.79 | 3.86 | -16.87 | 93.84 | 6.39 | -15.25 |
| 20Q3 (7) | 0.50 | -2.32 | 6.68 | 14.25 | -9.12 | 11.5 | 6.88 | 869.01 | 56.01 | 44.73 | -87.2 | -54.35 | 107.64 | -6.13 | -28.8 | 88.20 | 3.68 | -26.73 |
| 20Q2 (6) | 0.52 | 3.51 | 11.05 | 15.68 | 6.59 | 42.94 | 0.71 | -91.75 | -97.88 | 349.50 | 1053.78 | 3811.99 | 114.67 | -10.46 | -20.65 | 85.07 | -17.61 | -22.33 |
| 20Q1 (5) | 0.50 | -0.46 | 7.31 | 14.71 | -2.0 | 19.59 | 8.61 | 227.74 | 19.42 | 30.29 | -69.09 | -35.17 | 128.06 | -4.77 | -25.33 | 103.25 | -6.76 | -17.41 |
| 19Q4 (4) | 0.50 | 6.0 | 0.0 | 15.01 | 17.45 | 0.0 | -6.74 | -252.83 | 0.0 | 98.00 | 0.0 | 0.0 | 134.48 | -11.05 | 0.0 | 110.73 | -8.01 | 0.0 |
| 19Q3 (3) | 0.47 | 1.68 | 0.0 | 12.78 | 16.5 | 0.0 | 4.41 | -86.8 | 0.0 | 98.00 | 996.92 | 0.0 | 151.18 | 4.61 | 0.0 | 120.37 | 9.9 | 0.0 |
| 19Q2 (2) | 0.47 | 0.02 | 0.0 | 10.97 | -10.81 | 0.0 | 33.42 | 363.52 | 0.0 | 8.93 | -80.88 | 0.0 | 144.52 | -15.73 | 0.0 | 109.53 | -12.38 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 12.3 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 46.72 | 0.0 | 0.0 | 171.50 | 0.0 | 0.0 | 125.01 | 0.0 | 0.0 |
