- 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) | 0.41 | -5.81 | 18.26 | 10.4 | 21.15 | -19.58 | 13.76 | -30.19 | 5.03 | 15.72 | 231.33 | 5.16 | 146.26 | -6.12 |
| 2022 (9) | 0.44 | 3.37 | 16.54 | 9.17 | 26.3 | 0.65 | 19.71 | -60.17 | 4.35 | 145.94 | 219.98 | 6.15 | 155.80 | 68.32 |
| 2021 (8) | 0.42 | 0.36 | 15.15 | 6.62 | 26.13 | 11.29 | 49.49 | 524.09 | 1.77 | -83.42 | 207.23 | 4.84 | 92.56 | -8.49 |
| 2020 (7) | 0.42 | -4.89 | 14.21 | -12.07 | 23.48 | -17.59 | 7.93 | 1049.28 | 10.67 | 0 | 197.66 | 31.11 | 101.15 | -2.73 |
| 2019 (6) | 0.44 | 7.52 | 16.16 | 5.14 | 28.49 | -11.11 | 0.69 | -78.37 | 0.00 | 0 | 150.76 | 24.29 | 103.99 | 21.84 |
| 2018 (5) | 0.41 | -3.64 | 15.37 | -5.42 | 32.05 | -1.51 | 3.19 | -40.93 | 0.00 | 0 | 121.30 | -6.26 | 85.35 | -7.61 |
| 2017 (4) | 0.43 | 2.38 | 16.25 | 15.74 | 32.54 | -7.84 | 5.40 | -51.44 | 3.54 | 52.08 | 129.40 | -4.9 | 92.38 | -5.47 |
| 2016 (3) | 0.42 | 1.41 | 14.04 | 14.15 | 35.31 | -8.45 | 11.12 | 54.23 | 2.33 | 0 | 136.07 | 1.74 | 97.73 | 11.13 |
| 2015 (2) | 0.41 | -1.86 | 12.3 | 8.47 | 38.57 | -6.86 | 7.21 | -8.73 | 0.00 | 0 | 133.74 | -11.74 | 87.94 | -11.92 |
| 2014 (1) | 0.42 | -3.06 | 11.34 | -3.57 | 41.41 | 4.6 | 7.90 | 15.67 | 1.47 | 0 | 151.53 | 8.62 | 99.84 | 12.24 |
| 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) | 0.41 | 1.89 | -5.81 | 18.26 | 0.72 | 10.4 | -4.59 | -2395.0 | -112.76 | 3.01 | 0.0 | -46.6 | 231.33 | -6.01 | 5.16 | 146.26 | 0.48 | -6.12 |
| 23Q3 (19) | 0.40 | -2.11 | -3.45 | 18.13 | 4.98 | 8.24 | 0.20 | -92.86 | -96.93 | 3.01 | 0.0 | -93.13 | 246.11 | 3.39 | 21.57 | 145.56 | -19.01 | 5.94 |
| 23Q2 (18) | 0.41 | 0.29 | -5.94 | 17.27 | 0.41 | 2.13 | 2.80 | -95.39 | -79.06 | 3.01 | 0.0 | -93.13 | 238.04 | -0.01 | 18.97 | 179.73 | 2.33 | 62.27 |
| 23Q1 (17) | 0.41 | -5.83 | -6.64 | 17.2 | 3.99 | 2.02 | 60.75 | 68.84 | 228.2 | 3.01 | -46.6 | -83.0 | 238.06 | 8.22 | 16.36 | 175.64 | 12.73 | 82.14 |
| 22Q4 (16) | 0.44 | 4.43 | 3.37 | 16.54 | -1.25 | 9.17 | 35.98 | 452.69 | -79.04 | 5.63 | -87.14 | 188.02 | 219.98 | 8.66 | 6.15 | 155.80 | 13.39 | 68.32 |
| 22Q3 (15) | 0.42 | -4.64 | -10.12 | 16.75 | -0.95 | 18.54 | 6.51 | -51.31 | 1456.25 | 43.77 | 0.0 | 16.13 | 202.44 | 1.17 | 7.99 | 137.40 | 24.05 | 9.13 |
| 22Q2 (14) | 0.44 | -0.45 | 0.53 | 16.91 | 0.3 | 13.19 | 13.37 | -27.77 | -21.4 | 43.77 | 147.52 | 16.13 | 200.09 | -2.2 | -7.2 | 110.76 | 14.86 | -7.07 |
| 22Q1 (13) | 0.44 | 4.27 | 2.21 | 16.86 | 11.29 | 14.77 | 18.51 | -89.22 | 17.75 | 17.68 | 804.68 | -21.57 | 204.59 | -1.27 | -4.58 | 96.43 | 4.18 | -13.33 |
| 21Q4 (12) | 0.42 | -9.2 | 0.36 | 15.15 | 7.22 | 6.62 | 171.63 | 35856.25 | 7021.58 | 1.95 | -94.81 | -87.71 | 207.23 | 10.54 | 4.84 | 92.56 | -26.49 | -8.49 |
| 21Q3 (11) | 0.46 | 6.66 | 8.1 | 14.13 | -5.42 | -10.46 | -0.48 | -102.82 | -103.22 | 37.69 | 0.0 | 136.92 | 187.47 | -13.05 | 5.9 | 125.91 | 5.64 | 13.97 |
| 21Q2 (10) | 0.44 | 1.21 | 0.3 | 14.94 | 1.7 | -6.62 | 17.01 | 8.21 | 119.77 | 37.69 | 67.17 | -62.31 | 215.61 | 0.56 | 24.68 | 119.19 | 7.13 | -1.19 |
| 21Q1 (9) | 0.43 | 2.38 | 1.75 | 14.69 | 3.38 | -6.85 | 15.72 | 552.28 | 72.75 | 22.55 | 41.73 | 63.9 | 214.41 | 8.47 | 36.05 | 111.26 | 10.0 | 6.39 |
| 20Q4 (8) | 0.42 | -2.19 | -3.62 | 14.21 | -9.95 | -10.23 | 2.41 | -83.86 | 144.8 | 15.91 | 0.0 | -2.23 | 197.66 | 11.66 | 31.11 | 101.15 | -8.44 | -2.73 |
| 20Q3 (7) | 0.43 | -1.04 | -0.02 | 15.78 | -1.38 | -2.35 | 14.93 | 92.89 | 2432.81 | 15.91 | -84.09 | -2.23 | 177.02 | 2.37 | 30.96 | 110.48 | -8.41 | 13.3 |
| 20Q2 (6) | 0.43 | 2.67 | -0.69 | 16.0 | 1.46 | -2.91 | 7.74 | -14.95 | 72.0 | 100.00 | 626.92 | 514.53 | 172.93 | 9.73 | 33.23 | 120.63 | 15.35 | 25.59 |
| 20Q1 (5) | 0.42 | -3.03 | -1.72 | 15.77 | -0.38 | 2.2 | 9.10 | 269.14 | 38.51 | 13.76 | -15.46 | 0 | 157.60 | 4.54 | 31.44 | 104.58 | 0.57 | 21.85 |
| 19Q4 (4) | 0.44 | 1.47 | 0.0 | 15.83 | -2.04 | 0.0 | -5.38 | -740.62 | 0.0 | 16.27 | 0.0 | 0.0 | 150.76 | 11.53 | 0.0 | 103.99 | 6.65 | 0.0 |
| 19Q3 (3) | 0.43 | -1.69 | 0.0 | 16.16 | -1.94 | 0.0 | -0.64 | -114.22 | 0.0 | 16.27 | 0.0 | 0.0 | 135.17 | 4.14 | 0.0 | 97.51 | 1.52 | 0.0 |
| 19Q2 (2) | 0.44 | 1.6 | 0.0 | 16.48 | 6.8 | 0.0 | 4.50 | -31.51 | 0.0 | 16.27 | 0 | 0.0 | 129.80 | 8.26 | 0.0 | 96.05 | 11.91 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 15.43 | 0.0 | 0.0 | 6.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.90 | 0.0 | 0.0 | 85.83 | 0.0 | 0.0 |
