- 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) | 0.62 | -2.5 | 5.49 | -39.74 | 84.02 | -8.88 | 2.11 | -88.91 | 0.00 | 0 | 106.09 | 2.65 | 55.13 | -4.69 |
| 2022 (9) | 0.64 | -12.06 | 9.11 | -14.46 | 92.21 | -9.22 | 19.02 | 0 | 0.00 | 0 | 103.35 | -3.79 | 57.84 | 2.21 |
| 2021 (8) | 0.72 | 9.4 | 10.65 | 238.1 | 101.57 | 10.32 | -11.05 | 0 | 0.00 | 0 | 107.42 | -9.16 | 56.59 | -11.47 |
| 2020 (7) | 0.66 | -0.17 | 3.15 | -69.27 | 92.07 | -9.23 | 6.24 | 18.86 | 0.00 | 0 | 118.25 | 13.39 | 63.92 | 39.56 |
| 2019 (6) | 0.66 | -6.03 | 10.25 | -45.45 | 101.43 | -4.45 | 5.25 | 216.27 | 0.00 | 0 | 104.29 | 6.16 | 45.80 | -0.52 |
| 2018 (5) | 0.70 | 5.39 | 18.79 | 74.79 | 106.15 | 5.9 | 1.66 | 50.91 | 0.00 | 0 | 98.24 | -10.73 | 46.04 | 7.39 |
| 2017 (4) | 0.67 | 3.1 | 10.75 | 34.38 | 100.24 | -9.14 | 1.10 | -83.89 | 0.00 | 0 | 110.05 | 10.06 | 42.87 | 2.07 |
| 2016 (3) | 0.65 | -1.8 | 8.0 | -67.17 | 110.32 | 0.58 | 6.83 | 0 | 0.00 | 0 | 99.99 | 5.24 | 42.00 | 6.9 |
| 2015 (2) | 0.66 | -3.86 | 24.37 | 49.69 | 109.68 | -9.49 | -0.38 | 0 | 0.00 | 0 | 95.01 | -22.18 | 39.29 | -27.91 |
| 2014 (1) | 0.69 | 17.79 | 16.28 | 39.62 | 121.18 | -6.66 | -3.62 | 0 | 0.00 | 0 | 122.09 | 0.18 | 54.50 | -10.95 |
| 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) | 0.62 | -2.47 | -2.5 | 5.49 | -20.89 | -39.74 | -2.27 | 91.45 | -103.37 | 0.00 | 0 | -100.0 | 106.09 | 0.41 | 2.65 | 55.13 | -13.44 | -4.69 |
| 23Q3 (19) | 0.64 | -5.67 | 1.31 | 6.94 | -18.74 | -9.52 | -26.54 | -241.4 | -1518.29 | 0.00 | 0 | -100.0 | 105.66 | 0.31 | -5.84 | 63.69 | -8.21 | -10.69 |
| 23Q2 (18) | 0.67 | 4.01 | 0.85 | 8.54 | -31.13 | -31.68 | 18.77 | 836.08 | -10.36 | 0.00 | -100.0 | -100.0 | 105.33 | 2.41 | -4.72 | 69.39 | 28.93 | -3.49 |
| 23Q1 (17) | 0.65 | 1.89 | -3.9 | 12.4 | 36.11 | -15.82 | -2.55 | -103.79 | -104.75 | 0.04 | 0.0 | 106.64 | 102.85 | -0.48 | -2.51 | 53.82 | -6.95 | -0.65 |
| 22Q4 (16) | 0.64 | 1.34 | -12.06 | 9.11 | 18.77 | -14.46 | 67.27 | 4201.83 | 402.34 | 0.04 | 0.0 | 0 | 103.35 | -7.9 | -3.79 | 57.84 | -18.89 | 2.21 |
| 22Q3 (15) | 0.63 | -6.09 | -13.67 | 7.67 | -38.64 | 89.85 | -1.64 | -107.83 | 93.3 | 0.04 | 0.0 | 0 | 112.21 | 1.5 | 0.82 | 71.31 | -0.82 | 5.29 |
| 22Q2 (14) | 0.67 | -0.89 | -8.56 | 12.5 | -15.14 | 84.64 | 20.94 | -61.02 | 26075.0 | 0.04 | 106.64 | 0 | 110.55 | 4.79 | -1.56 | 71.90 | 32.73 | -4.27 |
| 22Q1 (13) | 0.67 | -6.76 | -2.18 | 14.73 | 38.31 | 68.54 | 53.72 | 341.44 | 1180.89 | 0.02 | 0 | 0 | 105.50 | -1.79 | -8.55 | 54.17 | -4.28 | -19.91 |
| 21Q4 (12) | 0.72 | -0.51 | 9.4 | 10.65 | 163.61 | 238.1 | -22.25 | 9.04 | -861.99 | 0.00 | 0 | 0 | 107.42 | -3.49 | -9.16 | 56.59 | -16.45 | -11.47 |
| 21Q3 (11) | 0.73 | -0.53 | 7.06 | 4.04 | -40.32 | 0.0 | -24.46 | -30675.0 | -239.25 | 0.00 | 0 | 0 | 111.30 | -0.89 | 4.46 | 67.73 | -9.83 | 0.86 |
| 21Q2 (10) | 0.73 | 6.02 | 2.61 | 6.77 | -22.54 | -45.18 | 0.08 | 101.61 | -99.74 | 0.00 | 0 | 0 | 112.30 | -2.65 | 5.77 | 75.11 | 11.04 | 14.72 |
| 21Q1 (9) | 0.69 | 4.27 | 0.63 | 8.74 | 177.46 | -31.18 | -4.97 | -270.21 | -37.29 | 0.00 | 0 | -100.0 | 115.36 | -2.44 | 11.84 | 67.64 | 5.82 | 39.67 |
| 20Q4 (8) | 0.66 | -2.64 | -0.17 | 3.15 | -22.03 | -69.27 | 2.92 | 140.5 | 200.0 | 0.00 | 0 | -100.0 | 118.25 | 10.98 | 13.39 | 63.92 | -4.81 | 39.56 |
| 20Q3 (7) | 0.68 | -4.66 | 2.71 | 4.04 | -67.29 | -61.99 | -7.21 | -123.52 | -327.44 | 0.00 | 0 | -100.0 | 106.55 | 0.36 | 3.76 | 67.15 | 2.57 | 41.16 |
| 20Q2 (6) | 0.71 | 3.97 | 1.74 | 12.35 | -2.76 | -24.42 | 30.66 | 946.96 | 176.22 | 0.00 | -100.0 | -100.0 | 106.17 | 2.93 | 5.28 | 65.47 | 35.18 | 20.31 |
| 20Q1 (5) | 0.68 | 3.44 | -1.74 | 12.7 | 23.9 | -24.63 | -3.62 | -23.97 | -238.7 | 3.00 | 0.0 | 277.14 | 103.15 | -1.09 | 2.33 | 48.43 | 5.74 | 2.93 |
| 19Q4 (4) | 0.66 | 0.17 | 0.0 | 10.25 | -3.57 | 0.0 | -2.92 | -192.11 | 0.0 | 3.00 | 0.0 | 0.0 | 104.29 | 1.56 | 0.0 | 45.80 | -3.72 | 0.0 |
| 19Q3 (3) | 0.66 | -5.56 | 0.0 | 10.63 | -34.94 | 0.0 | 3.17 | -71.44 | 0.0 | 3.00 | 3213.04 | 0.0 | 102.69 | 1.82 | 0.0 | 47.57 | -12.59 | 0.0 |
| 19Q2 (2) | 0.70 | 0.42 | 0.0 | 16.34 | -3.03 | 0.0 | 11.10 | 325.29 | 0.0 | 0.09 | -88.62 | 0.0 | 100.85 | 0.05 | 0.0 | 54.42 | 15.66 | 0.0 |
| 19Q1 (1) | 0.70 | 0.0 | 0.0 | 16.85 | 0.0 | 0.0 | 2.61 | 0.0 | 0.0 | 0.80 | 0.0 | 0.0 | 100.80 | 0.0 | 0.0 | 47.05 | 0.0 | 0.0 |
