- 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) | 0.53 | -17.47 | 5.98 | -8.56 | 28.6 | 68.33 | 21.85 | 430.34 | 1.44 | -91.4 | 170.58 | 30.63 | 106.13 | 39.35 |
| 2022 (9) | 0.65 | 5.75 | 6.54 | -3.25 | 16.99 | 19.65 | 4.12 | 243.33 | 16.75 | -81.89 | 130.58 | -8.33 | 76.16 | -19.43 |
| 2021 (8) | 0.61 | 2.51 | 6.76 | -4.11 | 14.2 | 82.52 | 1.20 | 0 | 92.50 | 761.8 | 142.45 | -1.62 | 94.53 | -7.34 |
| 2020 (7) | 0.60 | 18.14 | 7.05 | 47.49 | 7.78 | -52.96 | -19.47 | 0 | 10.73 | 0.0 | 144.79 | -2.92 | 102.02 | 18.02 |
| 2019 (6) | 0.51 | 16.83 | 4.78 | 57.24 | 16.54 | 9.83 | 6.75 | 0 | 10.73 | 1841.13 | 149.14 | -9.66 | 86.44 | -25.13 |
| 2018 (5) | 0.43 | 16.98 | 3.04 | 69.83 | 15.06 | -14.96 | -0.44 | 0 | 0.55 | 0.0 | 165.09 | -24.24 | 115.45 | -31.45 |
| 2017 (4) | 0.37 | 1.43 | 1.79 | 58.41 | 17.71 | -14.07 | 41.72 | -51.24 | 0.55 | 108.97 | 217.91 | -1.63 | 168.41 | -1.89 |
| 2016 (3) | 0.36 | -5.52 | 1.13 | 31.4 | 20.61 | 17.77 | 85.56 | 52.13 | 0.26 | 489.69 | 221.52 | 24.55 | 171.66 | 21.68 |
| 2015 (2) | 0.39 | 14.75 | 0.86 | -12.24 | 17.5 | -16.43 | 56.24 | 19.03 | 0.04 | -75.0 | 177.85 | -15.29 | 141.07 | -12.32 |
| 2014 (1) | 0.34 | -29.82 | 0.98 | -54.63 | 20.94 | 12.4 | 47.25 | 57.45 | 0.18 | 0 | 209.94 | 16.72 | 160.89 | 28.51 |
| 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) | 0.53 | -13.84 | -17.47 | 5.98 | -4.63 | -8.56 | 40.04 | 96.37 | 149.47 | 3.27 | -42.7 | -66.46 | 170.58 | 23.1 | 30.63 | 106.13 | 36.68 | 39.35 |
| 23Q3 (19) | 0.62 | -0.82 | -5.46 | 6.27 | -0.95 | -4.71 | 20.39 | 74.42 | 35.84 | 5.70 | -56.46 | -43.06 | 138.57 | 0.73 | 10.95 | 77.65 | 0.66 | 12.37 |
| 23Q2 (18) | 0.63 | 1.12 | -2.87 | 6.33 | -0.16 | -3.8 | 11.69 | -22.53 | 192.63 | 13.10 | 42.2 | -12.65 | 137.56 | -0.74 | 11.6 | 77.14 | -20.0 | 12.01 |
| 23Q1 (17) | 0.62 | -4.5 | 1.48 | 6.34 | -3.06 | -5.93 | 15.09 | -5.98 | 317.75 | 9.21 | -5.45 | -38.57 | 138.59 | 6.13 | 0.61 | 96.43 | 26.62 | 19.82 |
| 22Q4 (16) | 0.65 | -1.3 | 5.75 | 6.54 | -0.61 | -3.25 | 16.05 | 6.93 | 95.49 | 9.75 | -2.73 | -35.03 | 130.58 | 4.56 | -8.33 | 76.16 | 10.22 | -19.43 |
| 22Q3 (15) | 0.66 | 1.9 | 5.55 | 6.58 | 0.0 | -6.27 | 15.01 | 218.94 | 3235.56 | 10.02 | -33.21 | -94.65 | 124.89 | 1.32 | -11.89 | 69.10 | 0.33 | -14.77 |
| 22Q2 (14) | 0.64 | 5.65 | 4.68 | 6.58 | -2.37 | -3.66 | -12.62 | -82.11 | -1812.12 | 15.00 | 0.0 | -91.99 | 123.26 | -10.52 | -13.73 | 68.87 | -14.43 | -12.5 |
| 22Q1 (13) | 0.61 | -0.47 | -1.88 | 6.74 | -0.3 | -0.44 | -6.93 | -184.41 | -45.59 | 15.00 | 0.0 | -91.99 | 137.75 | -3.3 | 0.8 | 80.48 | -14.86 | -6.33 |
| 21Q4 (12) | 0.61 | -1.48 | 2.51 | 6.76 | -3.7 | -4.11 | 8.21 | 1724.44 | 162.1 | 15.00 | -91.99 | -91.99 | 142.45 | 0.49 | -1.62 | 94.53 | 16.6 | -7.34 |
| 21Q3 (11) | 0.62 | 1.06 | 6.39 | 7.02 | 2.78 | -5.26 | 0.45 | 168.18 | -84.27 | 187.33 | 0.0 | 0.0 | 141.75 | -0.78 | -10.05 | 81.07 | 3.0 | -16.21 |
| 21Q2 (10) | 0.61 | -0.98 | 5.89 | 6.83 | 0.89 | -7.83 | -0.66 | 86.13 | 94.99 | 187.33 | 0.0 | 3332.51 | 142.87 | 4.54 | -11.39 | 78.71 | -8.39 | -16.14 |
| 21Q1 (9) | 0.62 | 3.99 | 11.13 | 6.77 | -3.97 | 10.08 | -4.76 | 63.99 | 90.03 | 187.33 | 0.0 | 3332.51 | 136.66 | -5.62 | -0.15 | 85.92 | -15.78 | 12.48 |
| 20Q4 (8) | 0.60 | 2.24 | 18.14 | 7.05 | -4.86 | 47.49 | -13.22 | -562.24 | -134.02 | 187.33 | 0.0 | 3332.51 | 144.79 | -8.12 | -2.92 | 102.02 | 5.45 | 18.02 |
| 20Q3 (7) | 0.58 | 0.59 | 18.43 | 7.41 | 0.0 | 87.12 | 2.86 | 121.72 | -95.64 | 187.33 | 3332.51 | 3978.47 | 157.58 | -2.26 | 3.16 | 96.75 | 3.08 | 5.96 |
| 20Q2 (6) | 0.58 | 3.92 | 25.21 | 7.41 | 20.49 | 135.99 | -13.17 | 72.41 | 25.42 | 5.46 | 0.0 | 0 | 161.23 | 17.8 | 8.31 | 93.86 | 22.87 | 11.66 |
| 20Q1 (5) | 0.56 | 10.55 | 43.48 | 6.15 | 28.66 | 121.22 | -47.73 | -222.83 | -124.72 | 5.46 | 0.0 | 0 | 136.87 | -8.23 | -25.5 | 76.39 | -11.63 | -37.17 |
| 19Q4 (4) | 0.51 | 2.49 | 0.0 | 4.78 | 20.71 | 0.0 | 38.86 | -40.79 | 0.0 | 5.46 | 18.82 | 0.0 | 149.14 | -2.37 | 0.0 | 86.44 | -5.33 | 0.0 |
| 19Q3 (3) | 0.49 | 6.34 | 0.0 | 3.96 | 26.11 | 0.0 | 65.63 | 471.63 | 0.0 | 4.59 | 0 | 0.0 | 152.76 | 2.62 | 0.0 | 91.31 | 8.62 | 0.0 |
| 19Q2 (2) | 0.46 | 19.08 | 0.0 | 3.14 | 12.95 | 0.0 | -17.66 | 16.85 | 0.0 | 0.00 | 0 | 0.0 | 148.86 | -18.97 | 0.0 | 84.06 | -30.87 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | -21.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 183.72 | 0.0 | 0.0 | 121.59 | 0.0 | 0.0 |
