- 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) | 0.76 | 0.86 | 97.8 | 16.29 | 72.0 | -6.99 | 2.52 | -47.39 | 8.54 | 89.8 | 68.54 | -18.97 | 55.25 | -23.08 |
| 2022 (9) | 0.75 | 7.72 | 84.1 | 18.47 | 77.41 | 27.38 | 4.79 | -61.15 | 4.50 | 94.63 | 84.59 | -38.48 | 71.83 | -42.76 |
| 2021 (8) | 0.70 | 12.43 | 70.99 | 76.11 | 60.77 | 30.21 | 12.33 | -38.63 | 2.31 | -3.33 | 137.51 | 108.13 | 125.50 | 128.02 |
| 2020 (7) | 0.62 | 36.54 | 40.31 | 220.68 | 46.67 | 34.53 | 20.09 | -18.43 | 2.39 | 134.82 | 66.07 | -49.74 | 55.04 | -51.27 |
| 2019 (6) | 0.45 | 36.2 | 12.57 | 106.4 | 34.69 | 20.2 | 24.63 | -34.39 | 1.02 | 0 | 131.46 | -6.14 | 112.95 | 12.93 |
| 2018 (5) | 0.33 | 64.61 | 6.09 | 474.53 | 28.86 | 102.24 | 37.54 | 0 | 0.00 | 0 | 140.06 | -52.02 | 100.02 | -52.85 |
| 2017 (4) | 0.20 | 112.02 | 1.06 | 0 | 14.27 | 19.31 | -16.90 | 0 | 0.00 | 0 | 291.91 | -56.02 | 212.14 | -60.39 |
| 2016 (3) | 0.10 | 12.32 | 0 | 0 | 11.96 | -19.46 | -2345.45 | 0 | 0.00 | 0 | 663.70 | -13.95 | 535.58 | -12.07 |
| 2015 (2) | 0.09 | 5.97 | 0 | 0 | 14.85 | -15.96 | -18578.50 | 0 | 0.00 | 0 | 771.27 | 1.1 | 609.12 | 3.84 |
| 2014 (1) | 0.08 | -8.01 | 0 | 0 | 17.67 | 0.34 | 1028.16 | 3677.22 | 0.00 | 0 | 762.91 | 15.34 | 586.58 | 13.45 |
| 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) | 0.76 | -2.09 | 0.86 | 97.8 | -6.47 | 16.29 | 2.75 | 511.11 | -81.52 | 21.86 | -37.61 | 370.6 | 68.54 | -0.04 | -18.97 | 55.25 | -2.16 | -23.08 |
| 23Q3 (19) | 0.77 | -0.09 | -1.84 | 104.56 | 8.44 | 11.89 | 0.45 | -83.7 | -96.1 | 35.04 | 0.0 | 651.39 | 68.57 | -0.94 | -21.63 | 56.47 | 1.42 | -27.17 |
| 23Q2 (18) | 0.78 | -1.95 | -4.92 | 96.42 | 5.58 | 4.79 | 2.76 | -42.86 | 153.18 | 35.04 | 150.46 | 260.71 | 69.22 | 14.83 | -13.77 | 55.68 | 12.96 | -21.94 |
| 23Q1 (17) | 0.79 | 5.16 | 10.24 | 91.32 | 8.59 | 22.04 | 4.83 | -67.54 | 161.29 | 13.99 | 201.18 | 44.02 | 60.28 | -28.74 | -47.91 | 49.29 | -31.38 | -53.15 |
| 22Q4 (16) | 0.75 | -4.71 | 7.72 | 84.1 | -10.01 | 18.47 | 14.88 | 29.05 | 100.54 | 4.65 | -0.39 | -52.18 | 84.59 | -3.33 | -38.48 | 71.83 | -7.36 | -42.76 |
| 22Q3 (15) | 0.79 | -3.22 | 14.52 | 93.45 | 1.57 | 36.09 | 11.53 | 322.16 | -52.71 | 4.66 | -52.0 | 225.89 | 87.50 | 9.01 | -24.59 | 77.54 | 8.71 | -27.65 |
| 22Q2 (14) | 0.82 | 13.69 | 24.29 | 92.01 | 22.96 | 76.16 | -5.19 | 34.14 | -38.4 | 9.71 | 0.0 | 94.4 | 80.27 | -30.64 | 26.73 | 71.33 | -32.2 | 37.76 |
| 22Q1 (13) | 0.72 | 2.75 | 10.64 | 74.83 | 5.41 | 47.3 | -7.88 | -206.2 | -141.23 | 9.71 | 0.0 | 94.4 | 115.73 | -15.84 | 78.07 | 105.20 | -16.18 | 81.6 |
| 21Q4 (12) | 0.70 | 1.31 | 12.43 | 70.99 | 3.38 | 76.11 | 7.42 | -69.57 | -80.64 | 9.71 | 578.87 | 194.52 | 137.51 | 18.51 | 108.13 | 125.50 | 17.1 | 128.02 |
| 21Q3 (11) | 0.69 | 5.03 | 17.83 | 68.67 | 31.48 | 152.09 | 24.38 | 750.13 | -31.57 | 1.43 | -71.36 | -53.91 | 116.03 | 83.19 | 56.31 | 107.17 | 106.97 | 69.47 |
| 21Q2 (10) | 0.66 | 1.2 | 21.69 | 52.23 | 2.81 | 209.24 | -3.75 | -119.62 | -130.54 | 5.00 | 0.0 | -16.92 | 63.34 | -2.54 | -39.54 | 51.78 | -10.62 | -40.3 |
| 21Q1 (9) | 0.65 | 4.41 | 25.61 | 50.8 | 26.02 | 204.37 | 19.11 | -50.14 | 145.59 | 5.00 | 51.5 | 40.01 | 64.99 | -1.63 | -53.65 | 57.93 | 5.25 | -52.2 |
| 20Q4 (8) | 0.62 | 6.17 | 36.54 | 40.31 | 47.98 | 220.68 | 38.33 | 7.58 | 210.87 | 3.30 | 6.25 | -7.59 | 66.07 | -10.99 | -49.74 | 55.04 | -12.97 | -51.27 |
| 20Q3 (7) | 0.58 | 8.47 | 27.26 | 27.24 | 61.28 | 114.15 | 35.63 | 190.15 | 29.85 | 3.10 | -48.39 | 12.73 | 74.23 | -29.15 | -44.84 | 63.24 | -27.08 | -44.48 |
| 20Q2 (6) | 0.54 | 4.45 | 12.64 | 16.89 | 1.2 | 63.82 | 12.28 | 129.29 | -71.11 | 6.01 | 68.52 | 13974.67 | 104.77 | -25.28 | 1.45 | 86.73 | -28.44 | 2.34 |
| 20Q1 (5) | 0.52 | 13.5 | 28.18 | 16.69 | 32.78 | 95.66 | -41.92 | -439.98 | -321.8 | 3.57 | 0.0 | 0 | 140.21 | 6.66 | 15.52 | 121.20 | 7.3 | 41.62 |
| 19Q4 (4) | 0.45 | -1.04 | 0.0 | 12.57 | -1.18 | 0.0 | 12.33 | -55.07 | 0.0 | 3.57 | 29.6 | 0.0 | 131.46 | -2.32 | 0.0 | 112.95 | -0.84 | 0.0 |
| 19Q3 (3) | 0.46 | -3.99 | 0.0 | 12.72 | 23.38 | 0.0 | 27.44 | -35.45 | 0.0 | 2.75 | 6344.0 | 0.0 | 134.58 | 30.32 | 0.0 | 113.91 | 34.41 | 0.0 |
| 19Q2 (2) | 0.48 | 18.87 | 0.0 | 10.31 | 20.87 | 0.0 | 42.51 | 124.92 | 0.0 | 0.04 | 0 | 0.0 | 103.27 | -14.91 | 0.0 | 84.75 | -0.97 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 8.53 | 0.0 | 0.0 | 18.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 121.37 | 0.0 | 0.0 | 85.58 | 0.0 | 0.0 |
