- 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) | 0.35 | -20.92 | 6.44 | 171.73 | 17.24 | -25.27 | 2.72 | -71.19 | 4.09 | 0 | 128.92 | -23.96 | 88.13 | -27.77 |
| 2022 (9) | 0.45 | 3.98 | 2.37 | -59.07 | 23.07 | 14.61 | 9.44 | -74.36 | 0.00 | 0 | 169.54 | 13.32 | 122.01 | 13.93 |
| 2021 (8) | 0.43 | -4.06 | 5.79 | -9.53 | 20.13 | 13.54 | 36.82 | 791.53 | 1.37 | 0 | 149.61 | -13.28 | 107.09 | -3.77 |
| 2020 (7) | 0.45 | 7.67 | 6.4 | -16.12 | 17.73 | -23.41 | 4.13 | -41.34 | 0.00 | 0 | 172.53 | 66.17 | 111.29 | 60.92 |
| 2019 (6) | 0.42 | -0.88 | 7.63 | 5.24 | 23.15 | -12.58 | 7.04 | -55.44 | 0.00 | 0 | 103.83 | -11.33 | 69.16 | -12.94 |
| 2018 (5) | 0.42 | -2.85 | 7.25 | -5.6 | 26.48 | 8.08 | 15.80 | 19.79 | 0.00 | 0 | 117.10 | -1.35 | 79.44 | -1.52 |
| 2017 (4) | 0.43 | 9.95 | 7.68 | 22.1 | 24.5 | 16.67 | 13.19 | -26.44 | 0.00 | 0 | 118.70 | -6.07 | 80.67 | 2.4 |
| 2016 (3) | 0.39 | 9.65 | 6.29 | 25.3 | 21.0 | -4.55 | 17.93 | -8.24 | 0.00 | 0 | 126.37 | -7.64 | 78.78 | -11.85 |
| 2015 (2) | 0.36 | -3.86 | 5.02 | -0.4 | 22.0 | -1.17 | 19.54 | -26.43 | 0.00 | 0 | 136.82 | -2.03 | 89.37 | -3.56 |
| 2014 (1) | 0.37 | 19.56 | 5.04 | 57.99 | 22.26 | 7.02 | 26.56 | -0.67 | 0.00 | 0 | 139.66 | -10.54 | 92.67 | -11.96 |
| 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) | 0.35 | 8.21 | -20.92 | 6.44 | 136.76 | 171.73 | -13.43 | -253.49 | -236.76 | 4.29 | 0.0 | 0 | 128.92 | -24.6 | -23.96 | 88.13 | -27.21 | -27.77 |
| 23Q3 (19) | 0.33 | -3.97 | -33.36 | 2.72 | 38.78 | -15.53 | 8.75 | -4.06 | 303.49 | 4.29 | -28.57 | -38.78 | 170.98 | -14.77 | 7.06 | 121.07 | -15.45 | 6.99 |
| 23Q2 (18) | 0.34 | -21.8 | -25.89 | 1.96 | 0.51 | -72.55 | 9.12 | 1241.18 | 180.62 | 6.00 | 63.64 | -14.29 | 200.60 | -5.39 | 64.89 | 143.19 | -5.05 | 83.46 |
| 23Q1 (17) | 0.43 | -2.69 | 4.14 | 1.95 | -17.72 | -67.61 | 0.68 | -93.08 | -98.48 | 3.67 | 0 | -43.59 | 212.03 | 25.06 | 43.25 | 150.81 | 23.6 | 42.21 |
| 22Q4 (16) | 0.45 | -8.81 | 3.98 | 2.37 | -26.4 | -59.07 | 9.82 | 328.37 | -75.53 | 0.00 | -100.0 | -100.0 | 169.54 | 6.15 | 13.32 | 122.01 | 7.82 | 13.93 |
| 22Q3 (15) | 0.49 | 6.8 | 14.7 | 3.22 | -54.9 | -42.91 | -4.30 | -232.31 | -112.55 | 7.00 | 0.0 | -8.9 | 159.71 | 31.28 | 9.19 | 113.16 | 44.98 | 12.56 |
| 22Q2 (14) | 0.46 | 9.89 | 6.3 | 7.14 | 18.6 | 23.1 | 3.25 | -92.75 | -92.61 | 7.00 | 7.69 | 40.91 | 121.66 | -17.8 | -16.35 | 78.05 | -26.4 | -22.13 |
| 22Q1 (13) | 0.42 | -2.84 | -4.33 | 6.02 | 3.97 | 6.55 | 44.82 | 11.69 | 55.03 | 6.50 | 50.72 | -48.5 | 148.01 | -1.07 | -18.58 | 106.05 | -0.97 | -8.84 |
| 21Q4 (12) | 0.43 | 0.59 | -4.06 | 5.79 | 2.66 | -9.53 | 40.13 | 17.17 | 101.95 | 4.31 | -43.88 | -81.69 | 149.61 | 2.28 | -13.28 | 107.09 | 6.53 | -3.77 |
| 21Q3 (11) | 0.43 | -1.02 | -5.69 | 5.64 | -2.76 | -25.3 | 34.25 | -22.14 | 453.82 | 7.68 | 54.68 | 0 | 146.27 | 0.57 | -12.55 | 100.53 | 0.3 | -9.24 |
| 21Q2 (10) | 0.43 | -1.1 | -3.18 | 5.8 | 2.65 | -24.38 | 43.99 | 52.16 | 485.54 | 4.97 | -60.64 | 0 | 145.44 | -20.0 | -20.04 | 100.23 | -13.85 | -12.9 |
| 21Q1 (9) | 0.44 | -2.57 | -1.78 | 5.65 | -11.72 | -22.39 | 28.91 | 101.41 | 161.25 | 12.62 | -46.41 | 0 | 181.79 | 5.37 | 80.22 | 116.34 | 4.54 | 85.37 |
| 20Q4 (8) | 0.45 | -1.13 | 7.67 | 6.4 | -15.23 | -16.12 | -2053.56 | -21114.46 | -5298.42 | 23.55 | 0 | 0 | 172.53 | 3.15 | 66.17 | 111.29 | 0.47 | 60.99 |
| 20Q3 (7) | 0.45 | 1.61 | 3.66 | 7.55 | -1.56 | -11.07 | -9.68 | 15.16 | -236.15 | 0.00 | 0 | 0 | 167.26 | -8.04 | 60.38 | 110.77 | -3.74 | 65.38 |
| 20Q2 (6) | 0.45 | 0.34 | 1.27 | 7.67 | 5.36 | 4.64 | -11.41 | 75.83 | -308.97 | 0.00 | 0 | 0 | 181.88 | 80.31 | 74.78 | 115.07 | 83.35 | 64.15 |
| 20Q1 (5) | 0.44 | 6.8 | 8.39 | 7.28 | -4.59 | 6.9 | -47.20 | -24.08 | -6740.58 | 0.00 | 0 | 0 | 100.87 | -2.85 | -9.52 | 62.76 | -9.21 | -14.17 |
| 19Q4 (4) | 0.42 | -4.8 | 0.0 | 7.63 | -10.13 | 0.0 | -38.04 | -635.02 | 0.0 | 0.00 | 0 | 0.0 | 103.83 | -0.44 | 0.0 | 69.13 | 3.21 | 0.0 |
| 19Q3 (3) | 0.44 | -0.73 | 0.0 | 8.49 | 15.83 | 0.0 | 7.11 | 30.22 | 0.0 | 0.00 | 0 | 0.0 | 104.29 | 0.22 | 0.0 | 66.98 | -4.45 | 0.0 |
| 19Q2 (2) | 0.44 | 7.39 | 0.0 | 7.33 | 7.64 | 0.0 | 5.46 | 891.3 | 0.0 | 0.00 | 0 | 0.0 | 104.06 | -6.66 | 0.0 | 70.10 | -4.13 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 6.81 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 111.48 | 0.0 | 0.0 | 73.12 | 0.0 | 0.0 |
