- 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) | 0.25 | 14.58 | 8.25 | 83.33 | 152.05 | -15.92 | -16.43 | 0 | 0.73 | 0.0 | 287.16 | -35.08 | 224.13 | -36.8 |
| 2022 (9) | 0.22 | -23.25 | 4.5 | -30.77 | 180.84 | -12.94 | 80.65 | -82.74 | 0.73 | 349.03 | 442.35 | 42.18 | 354.61 | 41.24 |
| 2021 (8) | 0.29 | -8.22 | 6.5 | 44.44 | 207.71 | 34.02 | 467.29 | 292.12 | 0.16 | 3.78 | 311.13 | 13.63 | 251.07 | 6.66 |
| 2020 (7) | 0.31 | -32.45 | 4.5 | -79.52 | 154.98 | -12.3 | 119.17 | 898.91 | 0.16 | -93.78 | 273.81 | 29.95 | 235.39 | 36.65 |
| 2019 (6) | 0.46 | -14.71 | 21.97 | -27.37 | 176.72 | -18.5 | 11.93 | 70.92 | 2.51 | -47.74 | 210.71 | 29.62 | 172.26 | 37.82 |
| 2018 (5) | 0.54 | -2.55 | 30.25 | 33.67 | 216.84 | 9.4 | 6.98 | -53.0 | 4.81 | 141.35 | 162.56 | -4.16 | 124.99 | -0.57 |
| 2017 (4) | 0.56 | -7.42 | 22.63 | -17.17 | 198.21 | 20.72 | 14.85 | 185.58 | 1.99 | -75.9 | 169.61 | 12.26 | 125.71 | 20.68 |
| 2016 (3) | 0.60 | -5.14 | 27.32 | -27.03 | 164.19 | -3.58 | 5.20 | 121.28 | 8.26 | -43.8 | 151.09 | 7.49 | 104.17 | -3.36 |
| 2015 (2) | 0.63 | -7.35 | 37.44 | -31.43 | 170.28 | -18.66 | 2.35 | 0 | 14.71 | 0 | 140.56 | 4.57 | 107.79 | 7.01 |
| 2014 (1) | 0.68 | 2.13 | 54.6 | 7.44 | 209.34 | -2.36 | -5.19 | 0 | 0.00 | 0 | 134.42 | 1.48 | 100.73 | 15.25 |
| 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) | 0.25 | 6.46 | 14.58 | 8.25 | 135.71 | 83.33 | -13.06 | 42.24 | 30.61 | 12.50 | 0.0 | 0.0 | 287.16 | -9.5 | -35.08 | 224.13 | -11.36 | -36.8 |
| 23Q3 (19) | 0.24 | 3.99 | -8.95 | 3.5 | -28.57 | -50.14 | -22.61 | -308.12 | -207.36 | 12.50 | 0.0 | 0.0 | 317.29 | -18.98 | -20.52 | 252.86 | -14.88 | -16.17 |
| 23Q2 (18) | 0.23 | 3.5 | -22.03 | 4.9 | 96.0 | 0 | -5.54 | 81.84 | -101.25 | 12.50 | 0.0 | 0 | 391.60 | 3.37 | 43.8 | 297.06 | 3.98 | 44.64 |
| 23Q1 (17) | 0.22 | 0.0 | -3.38 | 2.5 | -44.44 | 64.47 | -30.50 | -62.06 | -107.59 | 12.50 | 0.0 | 0 | 378.82 | -14.36 | 4.44 | 285.68 | -19.44 | -0.82 |
| 22Q4 (16) | 0.22 | -15.41 | -23.25 | 4.5 | -35.9 | -30.77 | -18.82 | -189.36 | -104.37 | 12.50 | 0.0 | 1775.0 | 442.35 | 10.8 | 42.18 | 354.61 | 17.57 | 41.24 |
| 22Q3 (15) | 0.26 | -10.95 | -14.6 | 7.02 | 0 | 368.0 | 21.06 | -95.26 | -95.27 | 12.50 | 0 | 0 | 399.23 | 46.6 | 60.04 | 301.62 | 46.86 | 49.08 |
| 22Q2 (14) | 0.29 | 28.26 | 2.53 | 0 | -100.0 | -100.0 | 444.27 | 10.6 | -12.23 | 0.00 | 0 | -100.0 | 272.32 | -24.92 | -11.6 | 205.38 | -28.7 | -19.86 |
| 22Q1 (13) | 0.23 | -20.56 | -18.69 | 1.52 | -76.62 | -74.83 | 401.68 | -6.73 | -16.84 | 0.00 | -100.0 | -100.0 | 362.71 | 16.58 | 14.49 | 288.05 | 14.73 | 6.98 |
| 21Q4 (12) | 0.29 | -5.87 | -8.22 | 6.5 | 333.33 | 44.44 | 430.66 | -3.3 | 13.42 | 0.67 | 0 | 75.78 | 311.13 | 24.72 | 13.63 | 251.07 | 24.1 | 6.66 |
| 21Q3 (11) | 0.30 | 6.91 | -18.24 | 1.5 | -66.67 | -89.77 | 445.36 | -12.01 | 83.81 | 0.00 | -100.0 | -100.0 | 249.46 | -19.02 | 3.85 | 202.32 | -21.06 | -0.51 |
| 21Q2 (10) | 0.29 | 1.71 | -33.81 | 4.5 | -25.5 | -76.68 | 506.15 | 4.78 | 599.3 | 0.55 | -9.78 | -67.19 | 308.07 | -2.76 | 56.33 | 256.29 | -4.81 | 47.21 |
| 21Q1 (9) | 0.28 | -10.33 | -33.92 | 6.04 | 34.22 | -68.85 | 483.04 | 27.21 | 2075.86 | 0.61 | 61.76 | -91.1 | 316.80 | 15.7 | 27.86 | 269.25 | 14.38 | 37.41 |
| 20Q4 (8) | 0.31 | -16.15 | -32.45 | 4.5 | -69.3 | -79.52 | 379.71 | 56.72 | 3126.08 | 0.38 | -54.63 | -96.85 | 273.81 | 13.99 | 29.95 | 235.39 | 15.75 | 36.65 |
| 20Q3 (7) | 0.37 | -13.44 | -24.21 | 14.66 | -24.04 | -43.33 | 242.29 | 234.75 | 8401.4 | 0.84 | -50.46 | -99.16 | 240.21 | 21.89 | 26.7 | 203.36 | 16.81 | 31.51 |
| 20Q2 (6) | 0.43 | 1.53 | -12.21 | 19.3 | -0.46 | -17.02 | 72.38 | 226.04 | 431.81 | 1.69 | -75.54 | -81.44 | 197.07 | -20.46 | 3.06 | 174.10 | -11.15 | 11.04 |
| 20Q1 (5) | 0.42 | -8.34 | -15.85 | 19.39 | -11.74 | -27.19 | 22.20 | 88.62 | 29.52 | 6.90 | -42.76 | 34.48 | 247.77 | 17.59 | 35.75 | 195.94 | 13.75 | 36.74 |
| 19Q4 (4) | 0.46 | -5.92 | 0.0 | 21.97 | -15.08 | 0.0 | 11.77 | 312.98 | 0.0 | 12.05 | -87.95 | 0.0 | 210.71 | 11.14 | 0.0 | 172.26 | 11.4 | 0.0 |
| 19Q3 (3) | 0.49 | 0.26 | 0.0 | 25.87 | 11.22 | 0.0 | 2.85 | -79.06 | 0.0 | 100.00 | 1000.0 | 0.0 | 189.59 | -0.85 | 0.0 | 154.63 | -1.38 | 0.0 |
| 19Q2 (2) | 0.49 | -2.68 | 0.0 | 23.26 | -12.65 | 0.0 | 13.61 | -20.6 | 0.0 | 9.09 | 77.27 | 0.0 | 191.22 | 4.77 | 0.0 | 156.79 | 9.42 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 26.63 | 0.0 | 0.0 | 17.14 | 0.0 | 0.0 | 5.13 | 0.0 | 0.0 | 182.52 | 0.0 | 0.0 | 143.29 | 0.0 | 0.0 |
