- 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) | 0.56 | -0.82 | 6.64 | 33.87 | 12.28 | -1.52 | 88.81 | -69.64 | 0.00 | 0 | 84.72 | 5.11 | 47.91 | -0.83 |
| 2022 (9) | 0.56 | 6.72 | 4.96 | 110.17 | 12.47 | 4.53 | 292.56 | -63.73 | 1.21 | 111.54 | 80.60 | -11.42 | 48.31 | -20.66 |
| 2021 (8) | 0.53 | -1.35 | 2.36 | 107.02 | 11.93 | -3.24 | 806.52 | -84.9 | 0.57 | 48.11 | 90.99 | 2.69 | 60.89 | -4.06 |
| 2020 (7) | 0.54 | 0.11 | 1.14 | 123.53 | 12.33 | -15.32 | 5342.78 | -21.99 | 0.39 | 141.21 | 88.61 | 3.65 | 63.47 | -1.34 |
| 2019 (6) | 0.53 | 0.28 | 0.51 | 27.5 | 14.56 | -1.95 | 6849.06 | -73.57 | 0.16 | 0 | 85.49 | -3.77 | 64.33 | -12.63 |
| 2018 (5) | 0.53 | -0.84 | 0.4 | -62.96 | 14.85 | 20.54 | 25912.60 | 82.19 | 0.00 | 0 | 88.84 | -2.46 | 73.63 | 11.27 |
| 2017 (4) | 0.54 | 2.36 | 1.08 | 103.77 | 12.32 | 12.61 | 14223.10 | -39.8 | 0.39 | 462.38 | 91.08 | 13.51 | 66.17 | 12.71 |
| 2016 (3) | 0.53 | 1.66 | 0.53 | -55.83 | 10.94 | -13.31 | 23627.70 | 753.11 | 0.07 | -62.26 | 80.24 | -6.11 | 58.71 | -12.03 |
| 2015 (2) | 0.52 | -1.95 | 1.2 | -29.41 | 12.62 | -19.97 | 2769.58 | 126.88 | 0.19 | 0 | 85.46 | 17.79 | 66.74 | 20.01 |
| 2014 (1) | 0.53 | -5.08 | 1.7 | -26.09 | 15.77 | 9.9 | 1220.75 | 345.24 | 0.00 | 0 | 72.55 | 6.04 | 55.61 | 14.05 |
| 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) | 0.56 | -1.38 | -0.82 | 6.64 | -1.63 | 33.87 | 69.88 | 3.63 | -35.28 | 0.00 | -100.0 | -100.0 | 84.72 | -11.03 | 5.11 | 47.91 | -11.7 | -0.83 |
| 23Q3 (19) | 0.57 | -1.37 | -0.51 | 6.75 | 5.47 | 37.2 | 67.43 | -42.51 | -78.75 | 8.76 | 69.57 | 138.03 | 95.22 | 7.06 | 24.41 | 54.26 | 0.61 | 21.22 |
| 23Q2 (18) | 0.57 | 0.67 | -0.28 | 6.4 | 9.59 | 71.12 | 117.28 | 4.22 | -68.4 | 5.16 | -19.25 | 45.32 | 88.94 | 4.4 | 14.88 | 53.93 | 3.93 | 7.67 |
| 23Q1 (17) | 0.57 | 1.3 | 6.35 | 5.84 | 17.74 | 70.76 | 112.53 | 4.22 | -78.18 | 6.39 | -33.01 | 130.4 | 85.19 | 5.69 | -4.81 | 51.89 | 7.41 | -17.37 |
| 22Q4 (16) | 0.56 | -1.07 | 6.72 | 4.96 | 0.81 | 110.17 | 107.97 | -65.98 | -84.04 | 9.55 | 159.49 | 419.39 | 80.60 | 5.3 | -11.42 | 48.31 | 7.93 | -20.66 |
| 22Q3 (15) | 0.57 | -1.15 | 6.29 | 4.92 | 31.55 | 108.47 | 317.35 | -14.49 | -45.43 | 3.68 | 3.53 | 51.47 | 76.54 | -1.14 | -13.84 | 44.76 | -10.64 | -23.66 |
| 22Q2 (14) | 0.58 | 7.36 | 12.16 | 3.74 | 9.36 | 183.33 | 371.13 | -28.03 | -33.32 | 3.55 | 28.02 | 20.88 | 77.42 | -13.49 | -20.19 | 50.09 | -20.24 | -26.31 |
| 22Q1 (13) | 0.54 | 1.65 | 1.44 | 3.42 | 44.92 | 173.6 | 515.64 | -23.78 | -74.9 | 2.78 | 51.02 | 144.9 | 89.49 | -1.65 | -7.15 | 62.80 | 3.14 | -10.4 |
| 21Q4 (12) | 0.53 | -1.47 | -1.35 | 2.36 | 0.0 | 107.02 | 676.55 | 16.33 | 997.04 | 1.84 | -24.32 | -5.62 | 90.99 | 2.43 | 2.69 | 60.89 | 3.85 | -4.06 |
| 21Q3 (11) | 0.54 | 4.32 | -0.87 | 2.36 | 78.79 | 131.37 | 581.58 | 4.49 | 177.31 | 2.43 | -17.38 | 95.85 | 88.83 | -8.43 | 6.35 | 58.63 | -13.74 | -1.01 |
| 21Q2 (10) | 0.51 | -2.91 | -5.91 | 1.32 | 5.6 | 85.92 | 556.61 | -72.91 | 90.7 | 2.94 | 159.36 | 298.24 | 97.01 | 0.65 | 23.72 | 67.97 | -3.02 | 18.41 |
| 21Q1 (9) | 0.53 | -1.14 | -3.08 | 1.25 | 9.65 | 54.32 | 2054.65 | 2824.28 | 439.42 | 1.13 | -41.8 | 119.35 | 96.38 | 8.77 | 26.32 | 70.09 | 10.43 | 25.41 |
| 20Q4 (8) | 0.54 | -1.0 | 0.11 | 1.14 | 11.76 | 123.53 | -75.42 | -135.96 | 70.72 | 1.95 | 57.05 | 101.02 | 88.61 | 6.08 | 3.65 | 63.47 | 7.16 | -1.34 |
| 20Q3 (7) | 0.54 | -0.99 | 0.97 | 1.02 | 43.66 | 183.33 | 209.72 | -28.15 | -69.99 | 1.24 | 68.0 | 372.75 | 83.53 | 6.53 | 0.06 | 59.23 | 3.19 | -6.64 |
| 20Q2 (6) | 0.55 | 0.02 | -1.5 | 0.71 | -12.35 | 97.22 | 291.87 | -23.37 | -61.96 | 0.74 | 42.86 | 126.04 | 78.41 | 2.77 | -5.96 | 57.40 | 2.7 | -13.87 |
| 20Q1 (5) | 0.55 | 2.11 | 2.5 | 0.81 | 58.82 | 102.5 | 380.90 | 247.86 | -95.9 | 0.52 | -46.67 | 0 | 76.30 | -10.75 | -12.97 | 55.89 | -13.12 | -24.23 |
| 19Q4 (4) | 0.53 | -0.15 | 0.0 | 0.51 | 41.67 | 0.0 | -257.60 | -136.86 | 0.0 | 0.97 | 269.34 | 0.0 | 85.49 | 2.41 | 0.0 | 64.33 | 1.4 | 0.0 |
| 19Q3 (3) | 0.54 | -3.41 | 0.0 | 0.36 | 0.0 | 0.0 | 698.89 | -8.92 | 0.0 | 0.26 | -19.67 | 0.0 | 83.48 | 0.12 | 0.0 | 63.44 | -4.8 | 0.0 |
| 19Q2 (2) | 0.55 | 4.07 | 0.0 | 0.36 | -10.0 | 0.0 | 767.37 | -91.74 | 0.0 | 0.33 | 0 | 0.0 | 83.38 | -4.89 | 0.0 | 66.64 | -9.65 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 9294.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 87.67 | 0.0 | 0.0 | 73.76 | 0.0 | 0.0 |
