- 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) | 0.69 | 0.44 | 50.59 | 5.18 | 22.11 | 32.0 | 0.51 | 0 | 23.64 | 0.0 | 42.61 | 37.81 | 32.91 | 41.55 |
| 2022 (9) | 0.69 | 2.08 | 48.1 | 3.93 | 16.75 | 33.25 | -0.82 | 0 | 23.64 | 0.0 | 30.92 | -26.33 | 23.25 | -28.79 |
| 2021 (8) | 0.67 | -19.99 | 46.28 | 16.05 | 12.57 | -20.09 | -0.61 | 0 | 23.64 | 0.0 | 41.97 | 21.83 | 32.65 | 49.5 |
| 2020 (7) | 0.84 | -2.58 | 39.88 | 3.45 | 15.73 | -22.47 | -0.79 | 0 | 23.64 | 0.0 | 34.45 | 88.15 | 21.84 | 72.38 |
| 2019 (6) | 0.87 | 16.46 | 38.55 | 1.0 | 20.29 | 0.2 | -2.33 | 0 | 23.64 | 0.0 | 18.31 | -58.42 | 12.67 | -53.35 |
| 2018 (5) | 0.74 | 19.05 | 38.17 | 0.98 | 20.25 | -37.79 | -2.96 | 0 | 23.64 | 0.0 | 44.04 | -29.15 | 27.16 | -33.48 |
| 2017 (4) | 0.62 | 12.05 | 37.8 | 3.39 | 32.55 | 0.68 | -11.93 | 0 | 23.64 | 0.0 | 62.16 | -46.24 | 40.83 | -30.86 |
| 2016 (3) | 0.56 | 1.55 | 36.56 | 1.44 | 32.33 | 10.27 | -3.25 | 0 | 23.64 | 0.0 | 115.62 | -11.9 | 59.05 | -19.57 |
| 2015 (2) | 0.55 | 6.11 | 36.04 | 9.81 | 29.32 | 6.08 | -0.59 | 0 | 23.64 | 44.11 | 131.24 | 39.51 | 73.42 | 104.4 |
| 2014 (1) | 0.52 | 3.4 | 32.82 | 8.96 | 27.64 | 11.41 | 0.73 | 0 | 16.40 | 0 | 94.07 | 11.04 | 35.92 | -9.13 |
| 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) | 0.69 | -0.53 | 0.44 | 50.59 | 0.72 | 5.18 | 2.25 | 240.91 | 18.42 | 76.94 | -32.98 | -32.98 | 42.61 | -0.81 | 37.81 | 32.91 | 1.42 | 41.55 |
| 23Q3 (19) | 0.70 | 0.13 | 1.16 | 50.23 | 0.48 | 4.52 | 0.66 | 178.57 | -64.13 | 114.80 | 0.0 | 7.54 | 42.96 | 24.34 | 40.9 | 32.45 | 27.91 | 58.68 |
| 23Q2 (18) | 0.69 | 0.56 | 0.59 | 49.99 | 0.48 | 2.84 | -0.84 | -4100.0 | 81.66 | 114.80 | 0.0 | 650.62 | 34.55 | 9.89 | 33.4 | 25.37 | 8.79 | 57.87 |
| 23Q1 (17) | 0.69 | 0.28 | 1.89 | 49.75 | 3.43 | 6.69 | -0.02 | -101.05 | 99.14 | 114.80 | 0.0 | 650.62 | 31.44 | 1.68 | 6.32 | 23.32 | 0.3 | 21.27 |
| 22Q4 (16) | 0.69 | 0.19 | 2.08 | 48.1 | 0.08 | 3.93 | 1.90 | 3.26 | -73.97 | 114.80 | 7.54 | 650.62 | 30.92 | 1.41 | -26.33 | 23.25 | 13.69 | -28.79 |
| 22Q3 (15) | 0.69 | -0.43 | 0.04 | 48.06 | -1.13 | 4.36 | 1.84 | 140.17 | 154.6 | 106.75 | 597.98 | -72.8 | 30.49 | 17.72 | -22.3 | 20.45 | 27.26 | -0.34 |
| 22Q2 (14) | 0.69 | 1.86 | 1.89 | 48.61 | 4.25 | 7.54 | -4.58 | -96.57 | -26.87 | 15.29 | 0.0 | -96.1 | 25.90 | -12.41 | -23.44 | 16.07 | -16.43 | -12.14 |
| 22Q1 (13) | 0.68 | 0.46 | -20.71 | 46.63 | 0.76 | 12.17 | -2.33 | -131.92 | 18.53 | 15.29 | 0.0 | -96.1 | 29.57 | -29.54 | -0.54 | 19.23 | -41.1 | 11.41 |
| 21Q4 (12) | 0.67 | -1.81 | -19.99 | 46.28 | 0.5 | 16.05 | 7.30 | 316.62 | 518.64 | 15.29 | -96.1 | -96.1 | 41.97 | 6.96 | 21.83 | 32.65 | 59.11 | 49.5 |
| 21Q3 (11) | 0.69 | 1.4 | -18.76 | 46.05 | 1.88 | 14.18 | -3.37 | 6.65 | -327.7 | 392.50 | 0.0 | 86.49 | 39.24 | 15.99 | -3.11 | 20.52 | 12.19 | -27.9 |
| 21Q2 (10) | 0.68 | -20.74 | -23.93 | 45.2 | 8.73 | 10.41 | -3.61 | -26.22 | -67.91 | 392.50 | 0.0 | 0 | 33.83 | 13.79 | -4.7 | 18.29 | 5.97 | -14.81 |
| 21Q1 (9) | 0.85 | 1.38 | -2.75 | 41.57 | 4.24 | 4.71 | -2.86 | -342.37 | 24.14 | 392.50 | 0.0 | 0 | 29.73 | -13.7 | 106.46 | 17.26 | -20.97 | 105.48 |
| 20Q4 (8) | 0.84 | -0.3 | -2.58 | 39.88 | -1.12 | 3.77 | 1.18 | -20.27 | 1083.33 | 392.50 | 86.49 | 0 | 34.45 | -14.94 | 88.15 | 21.84 | -23.26 | 72.38 |
| 20Q3 (7) | 0.85 | -5.05 | -2.07 | 40.33 | -1.49 | 3.33 | 1.48 | 168.84 | 0 | 210.47 | 0 | 0 | 40.50 | 14.08 | 42.36 | 28.46 | 32.56 | 54.93 |
| 20Q2 (6) | 0.89 | 1.33 | 3.23 | 40.94 | 3.12 | 3.91 | -2.15 | 42.97 | 72.68 | 0.00 | 0 | 0 | 35.50 | 146.53 | 61.8 | 21.47 | 155.6 | 42.09 |
| 20Q1 (5) | 0.88 | 1.56 | 4.59 | 39.7 | 3.3 | 7.01 | -3.77 | -3041.67 | -262.5 | 0.00 | 0 | 0 | 14.40 | -21.35 | -53.25 | 8.40 | -33.7 | -38.64 |
| 19Q4 (4) | 0.87 | 0.22 | 0.0 | 38.43 | -1.54 | 0.0 | -0.12 | 0 | 0.0 | 0.00 | 0 | 0.0 | 18.31 | -35.64 | 0.0 | 12.67 | -31.03 | 0.0 |
| 19Q3 (3) | 0.86 | 0.09 | 0.0 | 39.03 | -0.94 | 0.0 | 0.00 | 100.0 | 0.0 | 0.00 | 0 | 0.0 | 28.45 | 29.67 | 0.0 | 18.37 | 21.58 | 0.0 |
| 19Q2 (2) | 0.86 | 2.67 | 0.0 | 39.4 | 6.2 | 0.0 | -7.87 | -656.73 | 0.0 | 0.00 | 0 | 0.0 | 21.94 | -28.77 | 0.0 | 15.11 | 10.37 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 37.1 | 0.0 | 0.0 | -1.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 30.80 | 0.0 | 0.0 | 13.69 | 0.0 | 0.0 |
