- 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) | 0.40 | -12.65 | 35.74 | -17.57 | 30.28 | -14.9 | -2.15 | 0 | 8.08 | 0.0 | 71.50 | -33.91 | 43.81 | 6.39 |
| 2022 (9) | 0.46 | 0.57 | 43.36 | -4.93 | 35.58 | -11.84 | 5.32 | -50.47 | 8.08 | 188.29 | 108.18 | -17.81 | 41.18 | -28.06 |
| 2021 (8) | 0.46 | 4.01 | 45.61 | 29.91 | 40.36 | 15.55 | 10.74 | 305.28 | 2.80 | -97.47 | 131.62 | 18.89 | 57.24 | -0.76 |
| 2020 (7) | 0.44 | 9.9 | 35.11 | 27.12 | 34.93 | -11.68 | 2.65 | 0 | 110.93 | 1664.54 | 110.71 | 16.38 | 57.68 | 25.86 |
| 2019 (6) | 0.40 | 2.49 | 27.62 | -2.88 | 39.55 | -20.76 | -1.70 | 0 | 6.29 | 0.0 | 95.13 | -18.4 | 45.83 | -2.98 |
| 2018 (5) | 0.39 | 16.98 | 28.44 | 26.01 | 49.91 | 13.61 | 3.68 | -61.51 | 6.29 | 118.4 | 116.58 | -13.78 | 47.24 | -10.73 |
| 2017 (4) | 0.33 | -7.38 | 22.57 | -5.8 | 43.93 | -0.27 | 9.56 | 25.13 | 2.88 | -40.88 | 135.21 | 13.61 | 52.92 | 21.52 |
| 2016 (3) | 0.36 | -1.18 | 23.96 | 1.78 | 44.05 | -8.19 | 7.64 | 1636.36 | 4.87 | 0 | 119.01 | -9.31 | 43.55 | -22.22 |
| 2015 (2) | 0.36 | -13.58 | 23.54 | -25.41 | 47.98 | -18.68 | 0.44 | -31.25 | 0.00 | 0 | 131.23 | 24.93 | 55.99 | 78.88 |
| 2014 (1) | 0.42 | 14.26 | 31.56 | 28.5 | 59.0 | 0.24 | 0.64 | -53.96 | 0.00 | 0 | 105.04 | -19.58 | 31.30 | -27.12 |
| 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) | 0.40 | -7.87 | -12.65 | 35.74 | -18.86 | -17.57 | -4.27 | -102.37 | -396.51 | 16.62 | 0.0 | 0.0 | 71.50 | -51.15 | -33.91 | 43.81 | -56.01 | 6.39 |
| 23Q3 (19) | 0.43 | -1.58 | -6.29 | 44.05 | 6.3 | -2.76 | -2.11 | 4.95 | -120.55 | 16.62 | 0.0 | 0.0 | 146.38 | 15.61 | 47.49 | 99.59 | 40.66 | 178.89 |
| 23Q2 (18) | 0.44 | -1.89 | -2.69 | 41.44 | -2.97 | 3.06 | -2.22 | -3600.0 | -122.77 | 16.62 | 0.0 | 63.88 | 126.62 | 11.42 | 39.11 | 70.80 | 41.49 | 79.92 |
| 23Q1 (17) | 0.45 | -1.81 | 1.83 | 42.71 | -1.5 | -1.27 | -0.06 | 93.02 | -101.54 | 16.62 | 0.0 | -55.78 | 113.64 | 5.05 | -9.19 | 50.04 | 21.52 | -20.23 |
| 22Q4 (16) | 0.46 | -1.16 | 0.57 | 43.36 | -4.28 | -4.93 | -0.86 | -108.37 | -109.89 | 16.62 | 0.0 | -0.22 | 108.18 | 9.0 | -17.81 | 41.18 | 15.32 | -28.06 |
| 22Q3 (15) | 0.46 | 2.2 | -1.38 | 45.3 | 12.66 | 1.16 | 10.27 | 5.33 | 28.86 | 16.62 | 63.88 | 18.38 | 99.25 | 9.04 | -24.27 | 35.71 | -9.25 | -23.45 |
| 22Q2 (14) | 0.45 | 2.67 | -3.05 | 40.21 | -7.05 | -10.76 | 9.75 | 150.0 | -31.82 | 10.14 | -73.01 | 8.47 | 91.02 | -27.27 | -37.76 | 39.35 | -37.27 | -42.45 |
| 22Q1 (13) | 0.44 | -3.03 | -3.05 | 43.26 | -5.15 | 8.34 | 3.90 | -55.17 | -69.39 | 37.59 | 125.63 | 214.9 | 125.14 | -4.92 | -0.66 | 62.73 | 9.59 | 14.64 |
| 21Q4 (12) | 0.46 | -3.08 | 4.01 | 45.61 | 1.85 | 29.91 | 8.70 | 9.16 | 15.85 | 16.66 | 18.64 | -23.83 | 131.62 | 0.43 | 18.89 | 57.24 | 22.7 | -0.76 |
| 21Q3 (11) | 0.47 | 0.47 | 6.52 | 44.78 | -0.62 | 34.92 | 7.97 | -44.27 | 9.33 | 14.04 | 50.16 | -86.67 | 131.05 | -10.38 | 44.01 | 46.65 | -31.78 | 8.49 |
| 21Q2 (10) | 0.47 | 2.67 | 6.97 | 45.06 | 12.85 | 40.2 | 14.30 | 12.24 | 8511.76 | 9.35 | -21.66 | 0 | 146.23 | 16.08 | 76.33 | 68.38 | 24.96 | 83.72 |
| 21Q1 (9) | 0.46 | 4.04 | 11.33 | 39.93 | 13.73 | 40.11 | 12.74 | 69.64 | 372.81 | 11.94 | -45.42 | 0 | 125.97 | 13.78 | 49.84 | 54.72 | -5.13 | 42.8 |
| 20Q4 (8) | 0.44 | -0.75 | 9.9 | 35.11 | 5.78 | 27.12 | 7.51 | 3.02 | 255.81 | 21.87 | -79.24 | 0 | 110.71 | 21.66 | 16.38 | 57.68 | 34.14 | 25.86 |
| 20Q3 (7) | 0.44 | 0.89 | 9.49 | 33.19 | 3.27 | 15.4 | 7.29 | 4388.24 | 3413.64 | 105.36 | 0 | 0 | 91.00 | 9.73 | -11.51 | 43.00 | 15.53 | 0.68 |
| 20Q2 (6) | 0.44 | 6.86 | 8.85 | 32.14 | 12.77 | 19.48 | -0.17 | 96.36 | 32.0 | 0.00 | 0 | 0 | 82.93 | -1.36 | -28.43 | 37.22 | -2.87 | -29.25 |
| 20Q1 (5) | 0.41 | 2.71 | 7.65 | 28.5 | 3.19 | 6.78 | -4.67 | 3.11 | -137.06 | 0.00 | 0 | 0 | 84.07 | -11.63 | -28.95 | 38.32 | -16.39 | -31.23 |
| 19Q4 (4) | 0.40 | -1.12 | 0.0 | 27.62 | -3.96 | 0.0 | -4.82 | -2090.91 | 0.0 | 0.00 | 0 | 0.0 | 95.13 | -7.5 | 0.0 | 45.83 | 7.31 | 0.0 |
| 19Q3 (3) | 0.40 | 0.3 | 0.0 | 28.76 | 6.91 | 0.0 | -0.22 | 12.0 | 0.0 | 0.00 | 0 | 0.0 | 102.84 | -11.25 | 0.0 | 42.71 | -18.82 | 0.0 |
| 19Q2 (2) | 0.40 | 5.68 | 0.0 | 26.9 | 0.79 | 0.0 | -0.25 | 87.31 | 0.0 | 0.00 | 0 | 0.0 | 115.88 | -2.06 | 0.0 | 52.61 | -5.58 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 26.69 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 118.32 | 0.0 | 0.0 | 55.72 | 0.0 | 0.0 |
