- 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) | 0.67 | 6.5 | 33.3 | 41.76 | 40.04 | 18.99 | -1.73 | 0 | 39.00 | 0.0 | 188.44 | -19.29 | 79.79 | -22.39 |
| 2022 (9) | 0.63 | 1.21 | 23.49 | -25.45 | 33.65 | 14.73 | 0.18 | -91.74 | 39.00 | 165.49 | 233.48 | 53.06 | 102.81 | 15.48 |
| 2021 (8) | 0.63 | 8.62 | 31.51 | 41.05 | 29.33 | 2.34 | 2.18 | -26.85 | 14.69 | 13.61 | 152.54 | -20.23 | 89.03 | -29.44 |
| 2020 (7) | 0.58 | 5.92 | 22.34 | 31.96 | 28.66 | 2.17 | 2.98 | -52.77 | 12.93 | 602.08 | 191.22 | 12.66 | 126.18 | 34.36 |
| 2019 (6) | 0.54 | 13.54 | 16.93 | 12.87 | 28.05 | -2.87 | 6.31 | -67.25 | 1.84 | 0 | 169.73 | 9.08 | 93.91 | 7.2 |
| 2018 (5) | 0.48 | 1.01 | 15.0 | 16.37 | 28.88 | 16.08 | 19.27 | 30.82 | 0.00 | 0 | 155.60 | -20.46 | 87.60 | -28.99 |
| 2017 (4) | 0.47 | 3.33 | 12.89 | 1.58 | 24.88 | 7.01 | 14.73 | 51.54 | 3.27 | -36.06 | 195.63 | -8.23 | 123.36 | -9.06 |
| 2016 (3) | 0.46 | -3.41 | 12.69 | -10.95 | 23.25 | -5.45 | 9.72 | -23.7 | 5.11 | 110.75 | 213.17 | 8.49 | 135.65 | 11.33 |
| 2015 (2) | 0.48 | -2.32 | 14.25 | -0.49 | 24.59 | -7.49 | 12.74 | -24.66 | 2.42 | 23.61 | 196.49 | 1.96 | 121.84 | 1.47 |
| 2014 (1) | 0.49 | -1.12 | 14.32 | 12.76 | 26.58 | 13.93 | 16.91 | 8.96 | 1.96 | 0 | 192.71 | -2.88 | 120.07 | -4.82 |
| 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) | 0.67 | -0.04 | 6.5 | 33.3 | 7.94 | 41.76 | -1.21 | -418.42 | 64.62 | 334.60 | 0.0 | 363.5 | 188.44 | 5.17 | -19.29 | 79.79 | 11.14 | -22.39 |
| 23Q3 (19) | 0.68 | 0.39 | 8.45 | 30.85 | 4.12 | 35.9 | 0.38 | 113.82 | -83.41 | 334.60 | 363.5 | 363.5 | 179.18 | 0.2 | -27.35 | 71.79 | -9.36 | -35.8 |
| 23Q2 (18) | 0.67 | 3.08 | 8.55 | 29.63 | 17.95 | 34.93 | -2.75 | 42.35 | -306.77 | 72.19 | 0.0 | 38.74 | 178.82 | -18.39 | -32.8 | 79.20 | -17.25 | -40.32 |
| 23Q1 (17) | 0.65 | 2.97 | 7.07 | 25.12 | 6.94 | 19.45 | -4.77 | -39.47 | -431.25 | 72.19 | 0.0 | -11.42 | 219.11 | -6.15 | -22.06 | 95.71 | -6.91 | -35.19 |
| 22Q4 (16) | 0.63 | 1.78 | 1.21 | 23.49 | 3.48 | -25.45 | -3.42 | -249.34 | -1366.67 | 72.19 | 0.0 | -71.76 | 233.48 | -5.33 | 53.06 | 102.81 | -8.07 | 15.48 |
| 22Q3 (15) | 0.62 | 0.48 | 2.13 | 22.7 | 3.37 | -23.16 | 2.29 | 72.18 | -64.05 | 72.19 | 38.74 | 103.73 | 246.62 | -7.32 | 25.92 | 111.83 | -15.73 | -2.83 |
| 22Q2 (14) | 0.62 | 1.67 | 3.49 | 21.96 | 4.42 | -14.22 | 1.33 | -7.64 | 70.51 | 52.03 | -36.15 | 17.12 | 266.09 | -5.35 | 52.43 | 132.70 | -10.14 | 34.27 |
| 22Q1 (13) | 0.61 | -2.67 | 4.47 | 21.03 | -33.26 | -11.15 | 1.44 | 433.33 | -6.49 | 81.50 | -68.11 | -46.86 | 281.13 | 84.3 | 46.22 | 147.68 | 65.88 | 27.67 |
| 21Q4 (12) | 0.63 | 2.71 | 8.62 | 31.51 | 6.67 | 41.05 | 0.27 | -95.76 | -97.69 | 255.60 | 621.33 | 1318.71 | 152.54 | -22.11 | -20.23 | 89.03 | -22.64 | -29.44 |
| 21Q3 (11) | 0.61 | 1.82 | 6.59 | 29.54 | 15.39 | 30.71 | 6.37 | 716.67 | 58.85 | 35.43 | -20.24 | -17.51 | 195.85 | 12.2 | 0.7 | 115.09 | 16.45 | -1.52 |
| 21Q2 (10) | 0.60 | 2.64 | 6.99 | 25.6 | 8.15 | 25.06 | 0.78 | -49.35 | 139.0 | 44.43 | -71.03 | -17.57 | 174.56 | -9.21 | -9.56 | 98.83 | -14.56 | -13.9 |
| 21Q1 (9) | 0.58 | 1.2 | 9.19 | 23.67 | 5.95 | 24.45 | 1.54 | -86.8 | 152.46 | 153.38 | 751.31 | 184.55 | 192.27 | 0.55 | -1.26 | 115.67 | -8.33 | -0.81 |
| 20Q4 (8) | 0.58 | 0.79 | 5.92 | 22.34 | -1.15 | 31.96 | 11.67 | 191.02 | 392.41 | 18.02 | -58.06 | 64.67 | 191.22 | -1.68 | 12.66 | 126.18 | 7.97 | 28.79 |
| 20Q3 (7) | 0.57 | 2.2 | 9.16 | 22.6 | 10.41 | 36.14 | 4.01 | 300.5 | -14.5 | 42.96 | -20.3 | 75073.91 | 194.48 | 0.76 | 21.94 | 116.87 | 1.82 | 29.44 |
| 20Q2 (6) | 0.56 | 4.75 | 7.06 | 20.47 | 7.62 | 30.72 | -2.00 | -427.87 | -115.92 | 53.90 | 0.0 | 0 | 193.01 | -0.88 | 20.92 | 114.78 | -1.58 | 26.24 |
| 20Q1 (5) | 0.53 | -1.84 | 3.09 | 19.02 | 12.34 | 17.99 | 0.61 | -74.26 | -89.66 | 53.90 | 392.63 | 0 | 194.73 | 14.73 | 24.22 | 116.62 | 19.04 | 37.02 |
| 19Q4 (4) | 0.54 | 3.87 | 0.0 | 16.93 | 1.99 | 0.0 | 2.37 | -49.47 | 0.0 | 10.94 | 19047.06 | 0.0 | 169.73 | 6.42 | 0.0 | 97.97 | 8.51 | 0.0 |
| 19Q3 (3) | 0.52 | 0.23 | 0.0 | 16.6 | 6.0 | 0.0 | 4.69 | -62.66 | 0.0 | 0.06 | 0 | 0.0 | 159.49 | -0.08 | 0.0 | 90.29 | -0.69 | 0.0 |
| 19Q2 (2) | 0.52 | 0.87 | 0.0 | 15.66 | -2.85 | 0.0 | 12.56 | 112.88 | 0.0 | 0.00 | 0 | 0.0 | 159.62 | 1.82 | 0.0 | 90.92 | 6.83 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 16.12 | 0.0 | 0.0 | 5.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 156.76 | 0.0 | 0.0 | 85.11 | 0.0 | 0.0 |
