- 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) | 0.55 | 20.54 | 9.02 | 775.73 | 27.28 | -1.37 | 8.29 | -59.06 | 3.61 | 0 | 117.16 | -46.34 | 77.51 | -46.64 |
| 2022 (9) | 0.45 | -13.58 | 1.03 | -75.0 | 27.66 | -31.42 | 20.25 | 2.17 | 0.00 | 0 | 218.34 | 43.07 | 145.27 | 44.97 |
| 2021 (8) | 0.53 | -8.84 | 4.12 | -26.3 | 40.33 | 37.32 | 19.82 | 1964.58 | 0.92 | 0 | 152.61 | 9.66 | 100.21 | -2.17 |
| 2020 (7) | 0.58 | 15.04 | 5.59 | 59.26 | 29.37 | 12.23 | 0.96 | 0 | 0.00 | 0 | 139.17 | -24.06 | 102.43 | -30.87 |
| 2019 (6) | 0.50 | 7.97 | 3.51 | 31.95 | 26.17 | -0.87 | -6.80 | 0 | 0.00 | 0 | 183.27 | -7.87 | 148.16 | -2.5 |
| 2018 (5) | 0.46 | -19.76 | 2.66 | -57.23 | 26.4 | 12.1 | 38.05 | 0 | 0.00 | 0 | 198.93 | 41.86 | 151.96 | 49.1 |
| 2017 (4) | 0.58 | 6.95 | 6.22 | 64.99 | 23.55 | 3.02 | -10.31 | 0 | 0.30 | 0.0 | 140.23 | -44.1 | 101.92 | -47.53 |
| 2016 (3) | 0.54 | 8.59 | 3.77 | -23.99 | 22.86 | 7.32 | -5.65 | 0 | 0.30 | 0.0 | 250.84 | 21.85 | 194.23 | 19.81 |
| 2015 (2) | 0.50 | 16.73 | 4.96 | 67.0 | 21.3 | -9.44 | -13.62 | 0 | 0.30 | 0.0 | 205.86 | 21.78 | 162.11 | 22.18 |
| 2014 (1) | 0.43 | -12.02 | 2.97 | -37.34 | 23.52 | 3.61 | 9.38 | 675.21 | 0.30 | 0 | 169.04 | -1.1 | 132.68 | 8.27 |
| 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) | 0.55 | -0.85 | 20.54 | 9.02 | 3.68 | 775.73 | -1.68 | -104.78 | -119.31 | 1.97 | 0.0 | 0 | 117.16 | -7.25 | -46.34 | 77.51 | -17.94 | -46.64 |
| 23Q3 (19) | 0.55 | 6.99 | 14.73 | 8.7 | 295.45 | 1426.32 | 35.17 | 669.58 | -28.89 | 1.97 | -79.21 | 5758.23 | 126.32 | -31.53 | -39.28 | 94.46 | -27.04 | -33.38 |
| 23Q2 (18) | 0.52 | 18.7 | 6.63 | 2.2 | 61.76 | -44.3 | 4.57 | 236.42 | -50.97 | 9.50 | 0 | -9.85 | 184.48 | -22.28 | 16.13 | 129.46 | -23.12 | 33.53 |
| 23Q1 (17) | 0.43 | -4.27 | -7.88 | 1.36 | 32.04 | -69.57 | -3.35 | -138.51 | -118.14 | 0.00 | 0 | -100.0 | 237.35 | 8.71 | 45.94 | 168.40 | 15.92 | 58.23 |
| 22Q4 (16) | 0.45 | -5.63 | -13.58 | 1.03 | 80.7 | -75.0 | 8.70 | -82.41 | -84.92 | 0.00 | -100.0 | -100.0 | 218.34 | 4.96 | 43.07 | 145.27 | 2.46 | 44.97 |
| 22Q3 (15) | 0.48 | -0.56 | -19.54 | 0.57 | -85.57 | -89.04 | 49.46 | 430.69 | 177.55 | 0.03 | -99.68 | -99.38 | 208.03 | 30.96 | 32.47 | 141.78 | 46.24 | 21.61 |
| 22Q2 (14) | 0.48 | 2.54 | -18.28 | 3.95 | -11.63 | -28.57 | 9.32 | -49.54 | 870.83 | 10.54 | 119.26 | -26.3 | 158.85 | -2.33 | 4.57 | 96.95 | -8.91 | -12.84 |
| 22Q1 (13) | 0.47 | -10.2 | -18.1 | 4.47 | 8.5 | -15.34 | 18.47 | -67.99 | 109.41 | 4.81 | 296.17 | -66.39 | 162.64 | 6.57 | 3.42 | 106.43 | 6.21 | -6.79 |
| 21Q4 (12) | 0.53 | -12.14 | -8.84 | 4.12 | -20.77 | -26.3 | 57.70 | 223.79 | 727.83 | 1.21 | -77.82 | -96.81 | 152.61 | -2.82 | 9.66 | 100.21 | -14.05 | -2.17 |
| 21Q3 (11) | 0.60 | 1.0 | 7.45 | 5.2 | -5.97 | -6.64 | 17.82 | 1756.25 | 1397.48 | 5.47 | -61.74 | -85.6 | 157.04 | 3.38 | 6.71 | 116.59 | 4.82 | 5.61 |
| 21Q2 (10) | 0.59 | 2.78 | 13.73 | 5.53 | 4.73 | 13.32 | 0.96 | -89.12 | 167.61 | 14.30 | 0.0 | -62.37 | 151.91 | -3.4 | -14.93 | 111.23 | -2.58 | -18.13 |
| 21Q1 (9) | 0.58 | -0.05 | 16.26 | 5.28 | -5.55 | 27.23 | 8.82 | 26.54 | 322.17 | 14.30 | -62.37 | -62.37 | 157.26 | 13.0 | -16.79 | 114.18 | 11.47 | -21.29 |
| 20Q4 (8) | 0.58 | 3.57 | 15.04 | 5.59 | 0.36 | 59.26 | 6.97 | 485.71 | -60.33 | 38.00 | 0.0 | 0.0 | 139.17 | -5.44 | -24.06 | 102.43 | -7.22 | -30.87 |
| 20Q3 (7) | 0.56 | 6.89 | 14.22 | 5.57 | 14.14 | 71.38 | 1.19 | 183.8 | -13.14 | 38.00 | 0.0 | 0 | 147.17 | -17.58 | -24.03 | 110.40 | -18.74 | -28.97 |
| 20Q2 (6) | 0.52 | 5.06 | 17.4 | 4.88 | 17.59 | 208.86 | -1.42 | 64.23 | 93.97 | 38.00 | 0.0 | 0 | 178.57 | -5.52 | -9.82 | 135.86 | -6.35 | -13.31 |
| 20Q1 (5) | 0.50 | -1.1 | 22.67 | 4.15 | 18.23 | 209.7 | -3.97 | -122.6 | 83.28 | 38.00 | 0.0 | 0 | 189.00 | 3.13 | -20.2 | 145.07 | -2.09 | -18.22 |
| 19Q4 (4) | 0.50 | 2.83 | 0.0 | 3.51 | 8.0 | 0.0 | 17.57 | 1182.48 | 0.0 | 38.00 | 0 | 0.0 | 183.27 | -5.39 | 0.0 | 148.16 | -4.67 | 0.0 |
| 19Q3 (3) | 0.49 | 9.87 | 0.0 | 3.25 | 105.7 | 0.0 | 1.37 | 105.82 | 0.0 | 0.00 | 0 | 0.0 | 193.72 | -2.17 | 0.0 | 155.42 | -0.83 | 0.0 |
| 19Q2 (2) | 0.44 | 9.77 | 0.0 | 1.58 | 17.91 | 0.0 | -23.55 | 0.8 | 0.0 | 0.00 | 0 | 0.0 | 198.02 | -16.39 | 0.0 | 156.72 | -11.65 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | -23.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 236.84 | 0.0 | 0.0 | 177.39 | 0.0 | 0.0 |
