- 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) | 0.17 | -4.65 | 1.12 | -19.42 | 15.98 | 6.53 | 326.39 | 49.55 | 0.00 | 0 | 429.00 | 37.29 | 363.28 | 46.52 |
| 2022 (9) | 0.18 | 6.14 | 1.39 | -6.71 | 15.0 | 17.55 | 218.25 | -37.04 | 0.19 | -14.31 | 312.47 | 16.5 | 247.94 | 21.49 |
| 2021 (8) | 0.17 | -8.58 | 1.49 | -36.32 | 12.76 | 21.18 | 346.66 | 88.55 | 0.22 | 30.04 | 268.22 | 23.71 | 204.09 | 68.06 |
| 2020 (7) | 0.18 | -1.62 | 2.34 | 6.36 | 10.53 | -15.22 | 183.86 | -20.86 | 0.17 | 13.92 | 216.81 | 23.31 | 121.44 | 27.79 |
| 2019 (6) | 0.18 | 6.39 | 2.2 | 19.57 | 12.42 | -7.17 | 232.32 | -13.68 | 0.15 | 0 | 175.83 | 44.1 | 95.03 | 68.67 |
| 2018 (5) | 0.17 | -8.53 | 1.84 | -16.36 | 13.38 | 14.46 | 269.15 | -17.15 | 0.00 | 0 | 122.02 | 1.92 | 56.34 | 11.61 |
| 2017 (4) | 0.19 | -0.42 | 2.2 | 46.67 | 11.69 | -2.09 | 324.88 | -11.29 | 0.00 | 0 | 119.72 | -15.7 | 50.48 | -39.48 |
| 2016 (3) | 0.19 | -0.21 | 1.5 | 25.0 | 11.94 | -0.67 | 366.22 | -20.72 | 0.00 | 0 | 142.02 | -9.31 | 83.41 | 101.42 |
| 2015 (2) | 0.19 | 2.3 | 1.2 | 140.0 | 12.02 | 1.35 | 461.96 | -61.4 | 0.00 | 0 | 156.60 | 2.7 | 41.41 | -25.48 |
| 2014 (1) | 0.19 | -1.48 | 0.5 | 0 | 11.86 | -3.26 | 1196.65 | -98.36 | 0.00 | 0 | 152.48 | -43.35 | 55.57 | -58.4 |
| 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) | 0.17 | 3.96 | -4.65 | 1.12 | -19.42 | -19.42 | 282.05 | 14.66 | 80.44 | 0.00 | 0 | -100.0 | 429.00 | 39.64 | 37.29 | 363.28 | 45.55 | 46.52 |
| 23Q3 (19) | 0.16 | -13.1 | -6.64 | 1.39 | 101.45 | 16.81 | 245.98 | -14.99 | -10.54 | 0.00 | -100.0 | -100.0 | 307.21 | 14.2 | 32.61 | 249.59 | 14.73 | 43.91 |
| 23Q2 (18) | 0.19 | 13.95 | -4.32 | 0.69 | 1.47 | -46.51 | 289.37 | -39.19 | 37.76 | 0.29 | 63.56 | -72.02 | 269.02 | -21.63 | 42.52 | 217.54 | -22.01 | 52.35 |
| 23Q1 (17) | 0.16 | -7.37 | 4.48 | 0.68 | -51.08 | -47.29 | 475.87 | 204.44 | 88.47 | 0.18 | -84.08 | -84.43 | 343.28 | 9.86 | 32.66 | 278.94 | 12.5 | 39.66 |
| 22Q4 (16) | 0.18 | 1.79 | 6.14 | 1.39 | 16.81 | -6.71 | 156.31 | -43.15 | -56.47 | 1.11 | 52.33 | 60.35 | 312.47 | 34.88 | 16.5 | 247.94 | 42.96 | 21.49 |
| 22Q3 (15) | 0.17 | -10.95 | 0.29 | 1.19 | -7.75 | -20.13 | 274.97 | 30.91 | -37.8 | 0.73 | -29.47 | -46.32 | 231.66 | 22.73 | 20.47 | 173.43 | 21.46 | 24.99 |
| 22Q2 (14) | 0.19 | 24.42 | -0.41 | 1.29 | 0.0 | 86.96 | 210.05 | -16.81 | -59.76 | 1.03 | -8.96 | 129.22 | 188.76 | -27.05 | 12.72 | 142.79 | -28.51 | 13.28 |
| 22Q1 (13) | 0.16 | -5.9 | -8.38 | 1.29 | -13.42 | -18.35 | 252.49 | -29.69 | 7.09 | 1.13 | 63.93 | 123.66 | 258.76 | -3.53 | 23.77 | 199.73 | -2.14 | 139.74 |
| 21Q4 (12) | 0.17 | -3.82 | -8.58 | 1.49 | 0.0 | -36.32 | 359.09 | -18.77 | 24.42 | 0.69 | -49.0 | 51.55 | 268.22 | 39.49 | 23.71 | 204.09 | 47.08 | 68.06 |
| 21Q3 (11) | 0.17 | -11.57 | -4.64 | 1.49 | 115.94 | -42.69 | 442.09 | -15.3 | 102.11 | 1.35 | 201.14 | 84.31 | 192.29 | 14.83 | 22.18 | 138.76 | 10.08 | 169.8 |
| 21Q2 (10) | 0.20 | 14.47 | -2.59 | 0.69 | -56.33 | -71.25 | 521.93 | 121.37 | 165.84 | 0.45 | -11.17 | -48.97 | 167.46 | -19.9 | 12.07 | 126.05 | 51.3 | 106.17 |
| 21Q1 (9) | 0.17 | -6.11 | 0.65 | 1.58 | -32.48 | -34.44 | 235.77 | -18.31 | 439.15 | 0.51 | 11.08 | -80.04 | 209.06 | -3.57 | 17.26 | 83.31 | -31.4 | 56.95 |
| 20Q4 (8) | 0.18 | 0.33 | -1.62 | 2.34 | -10.0 | 6.36 | 288.61 | 31.94 | 42.42 | 0.46 | -37.98 | -5.84 | 216.81 | 37.76 | 23.31 | 121.44 | 136.13 | 27.79 |
| 20Q3 (7) | 0.18 | -9.67 | 5.1 | 2.6 | 8.33 | 52.94 | 218.74 | 11.41 | -5.69 | 0.73 | -16.63 | 186.28 | 157.38 | 5.32 | -11.78 | 51.43 | -15.88 | -47.78 |
| 20Q2 (6) | 0.20 | 18.28 | 1.98 | 2.4 | -0.41 | 60.0 | 196.33 | 348.96 | -31.14 | 0.88 | -65.25 | 0 | 149.43 | -16.18 | -6.15 | 61.14 | 15.18 | -41.87 |
| 20Q1 (5) | 0.17 | -8.23 | -3.36 | 2.41 | 9.55 | 16.43 | 43.73 | -78.42 | -80.81 | 2.53 | 423.94 | 0 | 178.28 | 1.39 | 37.8 | 53.08 | -44.14 | -29.6 |
| 19Q4 (4) | 0.18 | 7.19 | 0.0 | 2.2 | 29.41 | 0.0 | 202.64 | -12.63 | 0.0 | 0.48 | 88.57 | 0.0 | 175.83 | -1.44 | 0.0 | 95.03 | -3.51 | 0.0 |
| 19Q3 (3) | 0.17 | -12.35 | 0.0 | 1.7 | 13.33 | 0.0 | 231.93 | -18.65 | 0.0 | 0.26 | 0 | 0.0 | 178.40 | 12.04 | 0.0 | 98.49 | -6.36 | 0.0 |
| 19Q2 (2) | 0.20 | 12.08 | 0.0 | 1.5 | -27.54 | 0.0 | 285.11 | 25.11 | 0.0 | 0.00 | 0 | 0.0 | 159.23 | 23.07 | 0.0 | 105.18 | 39.5 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 2.07 | 0.0 | 0.0 | 227.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 129.38 | 0.0 | 0.0 | 75.40 | 0.0 | 0.0 |
