- 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) | 0.63 | -3.87 | 36.55 | 5.79 | 29.38 | -12.35 | 22.35 | 0 | 4.47 | -82.11 | 253.87 | 10.96 | 206.20 | 32.2 |
| 2022 (9) | 0.65 | 6.02 | 34.55 | 9.4 | 33.52 | -16.78 | -6.24 | 0 | 25.00 | 0.0 | 228.80 | 9.25 | 155.98 | 10.93 |
| 2021 (8) | 0.62 | 11.7 | 31.58 | 29.69 | 40.28 | -20.82 | 5.20 | -76.66 | 25.00 | 1258.02 | 209.43 | 10.45 | 140.61 | 5.61 |
| 2020 (7) | 0.55 | -7.45 | 24.35 | 2.44 | 50.87 | 25.39 | 22.28 | 1613.85 | 1.84 | -98.69 | 189.62 | -4.66 | 133.14 | -0.47 |
| 2019 (6) | 0.60 | 8.17 | 23.77 | 10.2 | 40.57 | 14.8 | 1.30 | 116.67 | 140.08 | 1116.26 | 198.89 | 10.86 | 133.77 | 9.16 |
| 2018 (5) | 0.55 | 5.86 | 21.57 | 10.39 | 35.34 | -5.1 | 0.60 | -84.29 | 11.52 | 0.0 | 179.41 | -10.48 | 122.54 | -8.45 |
| 2017 (4) | 0.52 | -3.91 | 19.54 | -6.86 | 37.24 | -9.19 | 3.82 | 0 | 11.52 | -73.22 | 200.41 | -0.28 | 133.85 | -2.57 |
| 2016 (3) | 0.54 | 7.46 | 20.98 | -10.34 | 41.01 | -8.36 | -11.36 | 0 | 43.00 | 0.0 | 200.97 | -2.48 | 137.38 | 9.58 |
| 2015 (2) | 0.50 | -1.39 | 23.4 | -13.88 | 44.75 | 2.61 | 0.76 | 137.5 | 43.00 | 50.61 | 206.08 | 17.57 | 125.37 | 13.83 |
| 2014 (1) | 0.51 | 0.04 | 27.17 | 4.26 | 43.61 | -1.62 | 0.32 | -67.68 | 28.55 | 0 | 175.29 | 14.24 | 110.14 | 27.26 |
| 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) | 0.63 | 2.62 | -3.87 | 36.55 | 5.97 | 5.79 | -7.52 | -106.1 | 26.42 | 2.78 | 0.0 | -89.87 | 253.87 | -10.87 | 10.96 | 206.20 | -7.9 | 32.2 |
| 23Q3 (19) | 0.61 | -12.77 | -5.0 | 34.49 | -6.28 | 1.74 | 123.37 | 789.22 | 3138.67 | 2.78 | -89.87 | -89.87 | 284.83 | 41.47 | 38.81 | 223.88 | 62.73 | 62.28 |
| 23Q2 (18) | 0.70 | 5.14 | 11.16 | 36.8 | 3.28 | 11.45 | -17.90 | -143.87 | -127.16 | 27.43 | 0.0 | 0.0 | 201.33 | -7.25 | -4.62 | 137.58 | -8.63 | -1.62 |
| 23Q1 (17) | 0.67 | 2.14 | 7.22 | 35.63 | 3.13 | 9.4 | -7.34 | 28.18 | -482.54 | 27.43 | 0.0 | 0.0 | 217.06 | -5.13 | 7.46 | 150.57 | -3.47 | 7.54 |
| 22Q4 (16) | 0.65 | 1.41 | 6.02 | 34.55 | 1.92 | 9.4 | -10.22 | -151.72 | -8616.67 | 27.43 | 0.0 | 0.0 | 228.80 | 11.51 | 9.25 | 155.98 | 13.06 | 10.93 |
| 22Q3 (15) | 0.64 | 2.06 | 5.19 | 33.9 | 2.67 | 8.83 | -4.06 | 48.48 | -231.39 | 27.43 | 0.0 | 0.0 | 205.19 | -2.8 | -13.86 | 137.96 | -1.35 | -13.58 |
| 22Q2 (14) | 0.63 | 1.41 | 2.97 | 33.02 | 1.38 | 27.54 | -7.88 | -525.4 | -168.52 | 27.43 | 0.0 | 0.0 | 211.09 | 4.51 | 16.53 | 139.85 | -0.11 | 11.87 |
| 22Q1 (13) | 0.62 | 1.01 | -0.96 | 32.57 | 3.13 | 30.28 | -1.26 | -1150.0 | -120.83 | 27.43 | 0.0 | -45.73 | 201.99 | -3.55 | 22.69 | 140.01 | -0.43 | 23.68 |
| 21Q4 (12) | 0.62 | 0.62 | 11.7 | 31.58 | 1.38 | 29.69 | 0.12 | -96.12 | -99.47 | 27.43 | 0.0 | 228.47 | 209.43 | -12.08 | 10.45 | 140.61 | -11.92 | 5.61 |
| 21Q3 (11) | 0.61 | -0.1 | 10.77 | 31.15 | 20.32 | 27.61 | 3.09 | -73.13 | -92.49 | 27.43 | 0.0 | 703.81 | 238.20 | 31.49 | 31.7 | 159.63 | 27.69 | 23.53 |
| 21Q2 (10) | 0.61 | -2.45 | 2.7 | 25.89 | 3.56 | 12.03 | 11.50 | 90.08 | -38.86 | 27.43 | -45.73 | 186.25 | 181.15 | 10.03 | -11.3 | 125.01 | 10.43 | -9.98 |
| 21Q1 (9) | 0.63 | 13.91 | 5.53 | 25.0 | 2.67 | 2.12 | 6.05 | -73.34 | -26.22 | 50.54 | 505.21 | 116.18 | 164.63 | -13.18 | -19.88 | 113.20 | -14.98 | -22.34 |
| 20Q4 (8) | 0.55 | -0.22 | -7.45 | 24.35 | -0.25 | 2.44 | 22.69 | -44.82 | 535.57 | 8.35 | 144.72 | -84.6 | 189.62 | 4.84 | -4.66 | 133.14 | 3.03 | -0.47 |
| 20Q3 (7) | 0.55 | -7.37 | -3.34 | 24.41 | 5.63 | 8.68 | 41.12 | 118.61 | 3872.48 | 3.41 | -64.39 | -96.52 | 180.87 | -11.43 | -16.83 | 129.22 | -6.95 | -12.13 |
| 20Q2 (6) | 0.60 | 0.24 | 6.44 | 23.11 | -5.6 | 6.16 | 18.81 | 129.39 | 4578.57 | 9.58 | -59.01 | -90.23 | 204.22 | -0.62 | -9.34 | 138.87 | -4.73 | -6.76 |
| 20Q1 (5) | 0.60 | -0.1 | 8.04 | 24.48 | 2.99 | 11.63 | 8.20 | 129.69 | 194.96 | 23.38 | -56.89 | -76.17 | 205.49 | 3.32 | -5.66 | 145.76 | 8.96 | -3.28 |
| 19Q4 (4) | 0.60 | 4.21 | 0.0 | 23.77 | 5.83 | 0.0 | 3.57 | 427.52 | 0.0 | 54.23 | -44.74 | 0.0 | 198.89 | -8.55 | 0.0 | 133.77 | -9.03 | 0.0 |
| 19Q3 (3) | 0.57 | 2.0 | 0.0 | 22.46 | 3.17 | 0.0 | -1.09 | -159.52 | 0.0 | 98.12 | 0.0 | 0.0 | 217.48 | -3.45 | 0.0 | 147.05 | -1.27 | 0.0 |
| 19Q2 (2) | 0.56 | 1.74 | 0.0 | 21.77 | -0.73 | 0.0 | -0.42 | -115.11 | 0.0 | 98.12 | 0.0 | 0.0 | 225.25 | 3.42 | 0.0 | 148.94 | -1.17 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 21.93 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 98.12 | 0.0 | 0.0 | 217.81 | 0.0 | 0.0 | 150.70 | 0.0 | 0.0 |
