- 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) | 0.61 | 7.66 | 12.95 | -15.19 | 41.38 | -14.42 | 0.74 | 57.45 | 22.42 | 0.0 | 205.39 | 28.08 | 171.26 | 25.9 |
| 2022 (9) | 0.56 | -4.3 | 15.27 | -12.24 | 48.35 | -9.12 | 0.47 | -89.46 | 22.42 | 0.0 | 160.36 | -1.9 | 136.03 | 0.61 |
| 2021 (8) | 0.59 | -0.52 | 17.4 | 7.81 | 53.2 | 4.46 | 4.46 | -48.68 | 22.42 | 378.37 | 163.47 | 4.81 | 135.20 | 1.85 |
| 2020 (7) | 0.59 | 8.03 | 16.14 | 18.07 | 50.93 | 1.86 | 8.69 | 53.26 | 4.69 | -52.21 | 155.97 | -7.58 | 132.75 | -8.86 |
| 2019 (6) | 0.55 | 11.06 | 13.67 | 33.89 | 50.0 | 3.61 | 5.67 | 28.86 | 9.81 | -96.14 | 168.77 | -7.95 | 145.66 | -0.89 |
| 2018 (5) | 0.49 | 7.66 | 10.21 | 77.87 | 48.26 | -10.36 | 4.40 | -79.0 | 254.00 | 39840.58 | 183.34 | -2.39 | 146.97 | -1.4 |
| 2017 (4) | 0.46 | 1.96 | 5.74 | -4.01 | 53.84 | 4.14 | 20.95 | 49.86 | 0.64 | 472.35 | 187.83 | 17.72 | 149.05 | 19.41 |
| 2016 (3) | 0.45 | -13.82 | 5.98 | -57.07 | 51.7 | -12.61 | 13.98 | 90.98 | 0.11 | 73.33 | 159.55 | 17.06 | 124.82 | 28.76 |
| 2015 (2) | 0.52 | 4.51 | 13.93 | 28.15 | 59.16 | 21.75 | 7.32 | 0 | 0.06 | 0 | 136.30 | -7.83 | 96.94 | -5.76 |
| 2014 (1) | 0.50 | 4.83 | 10.87 | 7.84 | 48.59 | -5.76 | -8.46 | 0 | 0.00 | 0 | 147.88 | -0.37 | 102.86 | -3.19 |
| 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) | 0.61 | 10.77 | 7.66 | 12.95 | 4.35 | -15.19 | 7.21 | -27.32 | -27.39 | 20.04 | -44.91 | 206.22 | 205.39 | 15.56 | 28.08 | 171.26 | 12.46 | 25.9 |
| 23Q3 (19) | 0.55 | -0.62 | -6.91 | 12.41 | -14.0 | -28.51 | 9.92 | 523.93 | -31.96 | 36.38 | 455.88 | 455.88 | 177.73 | 5.99 | 16.32 | 152.28 | 8.18 | 21.11 |
| 23Q2 (18) | 0.55 | 4.31 | -6.98 | 14.43 | 6.81 | -18.38 | -2.34 | 79.67 | 90.31 | 6.55 | 0.0 | -76.88 | 167.68 | -3.31 | 4.25 | 140.77 | -2.42 | 9.15 |
| 23Q1 (17) | 0.53 | -6.24 | -6.31 | 13.51 | -11.53 | -20.48 | -11.51 | -215.91 | -393.99 | 6.55 | 0.0 | -76.88 | 173.42 | 8.14 | 1.9 | 144.26 | 6.05 | 3.77 |
| 22Q4 (16) | 0.56 | -4.23 | -4.3 | 15.27 | -12.04 | -12.24 | 9.93 | -31.89 | 34.37 | 6.55 | 0.0 | -76.88 | 160.36 | 4.95 | -1.9 | 136.03 | 8.18 | 0.61 |
| 22Q3 (15) | 0.59 | -0.69 | -0.44 | 17.36 | -1.81 | 3.89 | 14.58 | 160.4 | 448.8 | 6.55 | -76.88 | -69.16 | 152.79 | -5.0 | -6.17 | 125.74 | -2.5 | -2.53 |
| 22Q2 (14) | 0.59 | 5.07 | 4.51 | 17.68 | 4.06 | 13.7 | -24.14 | -936.05 | -485.62 | 28.32 | 0.0 | 33.43 | 160.84 | -5.49 | -0.88 | 128.97 | -7.23 | -1.19 |
| 22Q1 (13) | 0.56 | -4.23 | -0.09 | 16.99 | -2.36 | 13.04 | -2.33 | -131.53 | -128.11 | 28.32 | 0.0 | 52.68 | 170.19 | 4.11 | 3.17 | 139.02 | 2.83 | 4.07 |
| 21Q4 (12) | 0.59 | -0.37 | -0.52 | 17.4 | 4.13 | 7.81 | 7.39 | 276.79 | -64.04 | 28.32 | 33.43 | 532.36 | 163.47 | 0.39 | 4.81 | 135.20 | 4.81 | 1.85 |
| 21Q3 (11) | 0.59 | 4.25 | -2.94 | 16.71 | 7.46 | 0.0 | -4.18 | -166.77 | -115.18 | 21.22 | 0.0 | 481.15 | 162.83 | 0.35 | 7.52 | 129.00 | -1.16 | 2.92 |
| 21Q2 (10) | 0.57 | 0.44 | -6.5 | 15.55 | 3.46 | -10.68 | 6.26 | -24.49 | -53.49 | 21.22 | 14.43 | 57.65 | 162.27 | -1.63 | 3.36 | 130.52 | -2.29 | -1.24 |
| 21Q1 (9) | 0.56 | -4.64 | -0.46 | 15.03 | -6.88 | -8.41 | 8.29 | -59.66 | 132.88 | 18.55 | 314.17 | 40.31 | 164.96 | 5.76 | -3.46 | 133.58 | 0.63 | -4.64 |
| 20Q4 (8) | 0.59 | -2.79 | 8.03 | 16.14 | -3.41 | 18.07 | 20.55 | -25.35 | 372.41 | 4.48 | 22.62 | -66.12 | 155.97 | 2.99 | -7.58 | 132.75 | 5.91 | -8.86 |
| 20Q3 (7) | 0.61 | 0.43 | 9.37 | 16.71 | -4.02 | 25.36 | 27.53 | 104.53 | 6.21 | 3.65 | -72.87 | 8.03 | 151.44 | -3.54 | -6.67 | 125.34 | -5.16 | -7.53 |
| 20Q2 (6) | 0.61 | 6.93 | 15.66 | 17.41 | 6.09 | 39.06 | 13.46 | 153.39 | 109.33 | 13.46 | 1.85 | -15.16 | 156.99 | -8.13 | -9.37 | 132.16 | -5.65 | -6.4 |
| 20Q1 (5) | 0.57 | 3.48 | 13.58 | 16.41 | 20.04 | 43.7 | -25.21 | -679.54 | -79.43 | 13.22 | 0.0 | 0 | 170.88 | 1.25 | -6.86 | 140.08 | -3.83 | -4.62 |
| 19Q4 (4) | 0.55 | -1.58 | 0.0 | 13.67 | 2.55 | 0.0 | 4.35 | -83.22 | 0.0 | 13.22 | 291.01 | 0.0 | 168.77 | 4.01 | 0.0 | 145.66 | 7.47 | 0.0 |
| 19Q3 (3) | 0.56 | 6.2 | 0.0 | 13.33 | 6.47 | 0.0 | 25.92 | 303.11 | 0.0 | 3.38 | -78.7 | 0.0 | 162.26 | -6.33 | 0.0 | 135.54 | -4.0 | 0.0 |
| 19Q2 (2) | 0.52 | 5.01 | 0.0 | 12.52 | 9.63 | 0.0 | 6.43 | 145.77 | 0.0 | 15.87 | 0 | 0.0 | 173.22 | -5.58 | 0.0 | 141.19 | -3.86 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 11.42 | 0.0 | 0.0 | -14.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 183.46 | 0.0 | 0.0 | 146.86 | 0.0 | 0.0 |
