- 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) | 0.52 | 23.98 | 60.79 | 30.23 | 50.15 | -26.56 | -5.52 | 0 | 165.62 | 0.0 | 92.07 | 18.48 | 26.84 | 23.29 |
| 2022 (9) | 0.42 | -2.47 | 46.68 | -13.09 | 68.29 | -2.71 | -4.41 | 0 | 165.62 | 0.0 | 77.71 | -10.49 | 21.77 | -9.59 |
| 2021 (8) | 0.43 | 1.62 | 53.71 | 2.15 | 70.19 | 25.56 | 1.13 | 0 | 165.62 | -76.21 | 86.82 | 3.51 | 24.08 | 15.6 |
| 2020 (7) | 0.43 | -41.59 | 52.58 | -67.93 | 55.9 | -14.7 | -2.64 | 0 | 696.13 | 0.0 | 83.88 | -22.15 | 20.83 | 0.19 |
| 2019 (6) | 0.73 | 2.89 | 163.95 | 19.58 | 65.53 | -25.04 | -3.78 | 0 | 696.13 | 0.0 | 107.75 | 29.0 | 20.79 | 23.97 |
| 2018 (5) | 0.71 | -13.71 | 137.11 | -2.79 | 87.42 | 9.37 | 1.15 | 0 | 696.13 | 0 | 83.53 | 23.75 | 16.77 | 0.84 |
| 2017 (4) | 0.82 | 5.24 | 141.05 | 22.14 | 79.93 | 9.9 | -0.15 | 0 | 0.00 | 0 | 67.50 | -16.55 | 16.63 | -44.77 |
| 2016 (3) | 0.78 | 5.74 | 115.48 | 17.26 | 72.73 | -3.08 | -0.84 | 0 | 0.00 | 0 | 80.89 | -32.54 | 30.11 | -26.63 |
| 2015 (2) | 0.74 | 6.23 | 98.48 | 9.28 | 75.04 | 3.76 | -1.87 | 0 | 0.00 | 0 | 119.91 | 16.36 | 41.04 | 45.33 |
| 2014 (1) | 0.70 | 9.62 | 90.12 | 13.97 | 72.32 | 19.79 | -2.94 | 0 | 0.00 | 0 | 103.05 | 121.42 | 28.24 | 121.49 |
| 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) | 0.52 | 4.49 | 23.98 | 60.79 | 7.5 | 30.23 | -5.20 | 22.27 | 19.88 | 215.30 | 0.0 | 0.0 | 92.07 | -2.24 | 18.48 | 26.84 | 40.82 | 23.29 |
| 23Q3 (19) | 0.50 | 7.03 | 12.3 | 56.55 | 5.48 | 8.5 | -6.69 | 0.0 | 0.0 | 215.30 | 0.0 | 0.0 | 94.18 | -18.98 | 8.13 | 19.06 | -29.8 | -16.8 |
| 23Q2 (18) | 0.47 | 6.12 | 8.93 | 53.61 | 8.22 | 3.53 | -6.69 | -94.48 | -91.69 | 215.30 | 0.0 | 0.0 | 116.25 | 51.58 | 47.71 | 27.15 | 64.25 | 20.35 |
| 23Q1 (17) | 0.44 | 4.47 | 5.22 | 49.54 | 6.13 | 2.0 | -3.44 | 47.0 | -1710.53 | 215.30 | 0.0 | 0.0 | 76.69 | -1.31 | -4.21 | 16.53 | -24.07 | -16.35 |
| 22Q4 (16) | 0.42 | -5.36 | -2.47 | 46.68 | -10.44 | -13.09 | -6.49 | 2.99 | -1722.5 | 215.30 | 0.0 | 0.0 | 77.71 | -10.78 | -10.49 | 21.77 | -4.98 | -9.59 |
| 22Q3 (15) | 0.45 | 3.81 | 0.4 | 52.12 | 0.66 | -2.4 | -6.69 | -91.69 | -630.95 | 215.30 | 0.0 | 0.0 | 87.10 | 10.67 | 1.8 | 22.91 | 1.55 | -9.41 |
| 22Q2 (14) | 0.43 | 2.5 | 4.6 | 51.78 | 6.61 | 7.61 | -3.49 | -1736.84 | -386.07 | 215.30 | 0.0 | -27.26 | 78.70 | -1.7 | -4.28 | 22.56 | 14.17 | 7.84 |
| 22Q1 (13) | 0.42 | -3.16 | -0.31 | 48.57 | -9.57 | -6.76 | -0.19 | -147.5 | -111.66 | 215.30 | 0.0 | 63.73 | 80.06 | -7.79 | 0.68 | 19.76 | -17.94 | 11.51 |
| 21Q4 (12) | 0.43 | -2.56 | 1.62 | 53.71 | 0.58 | 2.15 | 0.40 | -68.25 | 134.78 | 215.30 | 0.0 | 0 | 86.82 | 1.47 | 3.51 | 24.08 | -4.78 | 15.6 |
| 21Q3 (11) | 0.44 | 8.15 | -31.15 | 53.4 | 10.97 | -56.76 | 1.26 | 3.28 | 163.64 | 215.30 | -27.26 | 0 | 85.56 | 4.06 | -2.58 | 25.29 | 20.89 | 16.44 |
| 21Q2 (10) | 0.41 | -2.31 | -36.08 | 48.12 | -7.62 | -58.46 | 1.22 | -25.15 | 147.29 | 296.00 | 125.1 | 0 | 82.22 | 3.4 | -1.64 | 20.92 | 18.06 | 0.77 |
| 21Q1 (9) | 0.42 | -1.29 | -33.24 | 52.09 | -0.93 | -52.62 | 1.63 | 241.74 | 134.46 | 131.50 | 0 | 0 | 79.52 | -5.2 | -9.6 | 17.72 | -14.93 | -25.61 |
| 20Q4 (8) | 0.43 | -33.98 | -41.59 | 52.58 | -57.43 | -67.93 | -1.15 | 41.92 | 76.81 | 0.00 | 0 | 0 | 83.88 | -4.5 | -22.15 | 20.83 | -4.1 | 0.19 |
| 20Q3 (7) | 0.65 | 0.4 | -12.12 | 123.51 | 6.63 | -22.88 | -1.98 | 23.26 | 45.3 | 0.00 | 0 | 0 | 87.83 | 5.07 | -18.48 | 21.72 | 4.62 | -16.72 |
| 20Q2 (6) | 0.64 | 2.03 | -12.71 | 115.83 | 5.35 | -25.5 | -2.58 | 45.45 | 30.08 | 0.00 | 0 | 0 | 83.59 | -4.97 | -22.78 | 20.76 | -12.85 | -13.5 |
| 20Q1 (5) | 0.63 | -13.64 | -12.57 | 109.95 | -32.94 | -22.08 | -4.73 | 4.64 | -70.14 | 0.00 | 0 | 0 | 87.96 | -18.37 | -23.32 | 23.82 | 14.57 | -4.45 |
| 19Q4 (4) | 0.73 | -0.67 | 0.0 | 163.95 | 2.37 | 0.0 | -4.96 | -37.02 | 0.0 | 0.00 | 0 | 0.0 | 107.75 | 0.01 | 0.0 | 20.79 | -20.28 | 0.0 |
| 19Q3 (3) | 0.73 | -0.27 | 0.0 | 160.16 | 3.01 | 0.0 | -3.62 | 1.9 | 0.0 | 0.00 | 0 | 0.0 | 107.74 | -0.47 | 0.0 | 26.08 | 8.67 | 0.0 |
| 19Q2 (2) | 0.74 | 2.19 | 0.0 | 155.48 | 10.19 | 0.0 | -3.69 | -32.73 | 0.0 | 0.00 | 0 | 0.0 | 108.25 | -5.63 | 0.0 | 24.00 | -3.73 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 141.1 | 0.0 | 0.0 | -2.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 114.71 | 0.0 | 0.0 | 24.93 | 0.0 | 0.0 |
