- 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 | 3.08 | 46.66 | 37.19 | 58.42 | -1.8 | -0.04 | 0 | 0.44 | 0.0 | 122.99 | 6.24 | 100.19 | 1.04 |
| 2022 (9) | 0.74 | 26.75 | 34.01 | 111.64 | 59.49 | 7.93 | -5.08 | 0 | 0.44 | 0.0 | 115.77 | 5.07 | 99.16 | 3.72 |
| 2021 (8) | 0.58 | -0.45 | 16.07 | 52.76 | 55.12 | 16.58 | 4.17 | 75.95 | 0.44 | -63.72 | 110.18 | -13.32 | 95.60 | -12.24 |
| 2020 (7) | 0.58 | 2.98 | 10.52 | 58.43 | 47.28 | 51.1 | 2.37 | -31.7 | 1.22 | 41.66 | 127.11 | -12.68 | 108.93 | -9.55 |
| 2019 (6) | 0.57 | 11.7 | 6.64 | -79.0 | 31.29 | -83.79 | 3.47 | -88.78 | 0.86 | -67.3 | 145.57 | 6.84 | 120.43 | 25.42 |
| 2018 (5) | 0.51 | 12.02 | 31.62 | 52.83 | 193.05 | 35.85 | 30.93 | 20.82 | 2.64 | 309.87 | 136.25 | -18.39 | 96.02 | -20.6 |
| 2017 (4) | 0.45 | -1.28 | 20.69 | 110.05 | 142.11 | 34.92 | 25.60 | 1981.3 | 0.64 | 73.41 | 166.95 | 17.42 | 120.93 | -4.45 |
| 2016 (3) | 0.46 | -34.48 | 9.85 | -87.96 | 105.33 | -7.47 | 1.23 | 0 | 0.37 | 0 | 142.18 | 51.0 | 126.56 | 66.29 |
| 2015 (2) | 0.70 | 11.62 | 81.79 | 1.59 | 113.83 | -11.16 | -3.83 | 0 | 0.00 | 0 | 94.16 | -8.42 | 76.11 | 1.48 |
| 2014 (1) | 0.63 | 36.82 | 80.51 | 23.39 | 128.13 | 9.34 | -7.71 | 0 | 0.00 | 0 | 102.82 | -26.09 | 75.00 | -25.25 |
| 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 | 4.66 | 3.08 | 46.66 | 6.58 | 37.19 | -3.34 | -675.86 | 85.4 | 57.83 | 0.0 | 296.01 | 122.99 | -0.85 | 6.24 | 100.19 | -2.47 | 1.04 |
| 23Q3 (19) | 0.73 | 0.68 | 13.29 | 43.78 | 10.95 | 46.62 | 0.58 | -65.88 | -20.55 | 57.83 | 0.0 | 296.01 | 124.05 | -6.38 | 2.62 | 102.73 | -7.12 | 0.1 |
| 23Q2 (18) | 0.72 | -0.47 | 17.34 | 39.46 | 14.08 | 57.71 | 1.70 | 0.59 | -23.77 | 57.83 | 20.97 | 296.01 | 132.50 | 14.87 | 32.31 | 110.61 | 17.66 | 30.22 |
| 23Q1 (17) | 0.72 | -1.71 | 18.3 | 34.59 | 1.71 | 83.02 | 1.69 | 107.39 | -41.32 | 47.81 | 227.36 | 1160.26 | 115.35 | -0.36 | 17.96 | 94.01 | -5.19 | 13.27 |
| 22Q4 (16) | 0.74 | 15.03 | 26.75 | 34.01 | 13.9 | 111.64 | -22.88 | -3234.25 | -932.0 | 14.60 | 0.0 | 323.56 | 115.77 | -4.23 | 5.07 | 99.16 | -3.38 | 3.72 |
| 22Q3 (15) | 0.64 | 4.28 | 10.67 | 29.86 | 19.34 | 98.93 | 0.73 | -67.26 | -89.78 | 14.60 | 0.0 | 421.69 | 120.88 | 20.71 | -5.88 | 102.63 | 20.83 | -7.43 |
| 22Q2 (14) | 0.61 | 0.34 | 3.76 | 25.02 | 32.38 | 45.55 | 2.23 | -22.57 | -57.84 | 14.60 | 284.98 | 292.83 | 100.14 | 2.4 | -21.62 | 84.94 | 2.34 | -24.53 |
| 22Q1 (13) | 0.61 | 5.31 | 1.95 | 18.9 | 17.61 | 64.78 | 2.88 | 4.73 | 97.26 | 3.79 | 10.02 | -62.13 | 97.79 | -11.25 | -4.0 | 83.00 | -13.18 | -4.37 |
| 21Q4 (12) | 0.58 | 0.43 | -0.45 | 16.07 | 7.06 | 52.76 | 2.75 | -61.48 | -1.43 | 3.45 | 23.17 | -16.23 | 110.18 | -14.21 | -13.32 | 95.60 | -13.77 | -12.24 |
| 21Q3 (11) | 0.58 | -2.23 | -0.67 | 15.01 | -12.68 | 75.76 | 7.14 | 34.97 | 75.43 | 2.80 | -24.7 | 40.61 | 128.43 | 0.52 | 6.31 | 110.87 | -1.49 | 10.32 |
| 21Q2 (10) | 0.59 | -1.41 | -1.02 | 17.19 | 49.87 | 183.66 | 5.29 | 262.33 | 232.7 | 3.72 | -62.89 | -14.43 | 127.76 | 25.43 | 10.19 | 112.55 | 29.68 | 13.34 |
| 21Q1 (9) | 0.60 | 2.84 | 11.14 | 11.47 | 9.03 | 174.4 | 1.46 | -47.67 | 48.98 | 10.02 | 143.38 | 86.77 | 101.86 | -19.86 | -27.78 | 86.79 | -20.32 | -24.41 |
| 20Q4 (8) | 0.58 | 0.21 | 2.98 | 10.52 | 23.19 | 58.43 | 2.79 | -31.45 | -66.63 | 4.12 | 106.74 | 345.71 | 127.11 | 5.21 | -12.68 | 108.93 | 8.39 | -9.55 |
| 20Q3 (7) | 0.58 | -2.57 | 31.01 | 8.54 | 40.92 | 279.56 | 4.07 | 155.97 | 230.89 | 1.99 | -54.17 | -87.99 | 120.81 | 4.2 | -47.55 | 100.50 | 1.21 | -48.16 |
| 20Q2 (6) | 0.60 | 10.69 | 37.28 | 6.06 | 44.98 | 1277.27 | 1.59 | 62.24 | 296.3 | 4.34 | -19.0 | 520.63 | 115.94 | -17.8 | -55.86 | 99.30 | -13.51 | -56.87 |
| 20Q1 (5) | 0.54 | -4.71 | 25.37 | 4.18 | -37.05 | 872.09 | 0.98 | -88.28 | -59.17 | 5.36 | 480.8 | 666.23 | 141.05 | -3.11 | -45.91 | 114.81 | -4.67 | -48.96 |
| 19Q4 (4) | 0.57 | 27.48 | 0.0 | 6.64 | 195.11 | 0.0 | 8.36 | 579.67 | 0.0 | 0.92 | -94.43 | 0.0 | 145.57 | -36.8 | 0.0 | 120.43 | -37.87 | 0.0 |
| 19Q3 (3) | 0.45 | 2.09 | 0.0 | 2.25 | 411.36 | 0.0 | 1.23 | 251.85 | 0.0 | 16.58 | 2269.05 | 0.0 | 230.32 | -12.32 | 0.0 | 193.85 | -15.81 | 0.0 |
| 19Q2 (2) | 0.44 | 1.09 | 0.0 | 0.44 | 2.33 | 0.0 | -0.81 | -133.75 | 0.0 | 0.70 | 0.0 | 0.0 | 262.68 | 0.72 | 0.0 | 230.24 | 2.36 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 2.40 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 260.79 | 0.0 | 0.0 | 224.93 | 0.0 | 0.0 |
