- 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) | 0.27 | -16.68 | 1.4 | -48.15 | 2.25 | -70.0 | -36.89 | 0 | 0.07 | 0.0 | 307.01 | 10.48 | 269.55 | 26.55 |
| 2022 (9) | 0.32 | -9.58 | 2.7 | 229.27 | 7.5 | -25.89 | 42.19 | -44.44 | 0.07 | 11.25 | 277.88 | -34.51 | 213.00 | -32.18 |
| 2021 (8) | 0.35 | 14.75 | 0.82 | 1.23 | 10.12 | 18.09 | 75.94 | -15.43 | 0.06 | -47.74 | 424.33 | 30.25 | 314.05 | 47.25 |
| 2020 (7) | 0.31 | 39.85 | 0.81 | 0 | 8.57 | 134.15 | 89.80 | 238.87 | 0.12 | 0 | 325.79 | -28.57 | 213.27 | -31.24 |
| 2019 (6) | 0.22 | -60.0 | 0 | 0 | 3.66 | 95.72 | 26.50 | 395.33 | 0.00 | 0 | 456.09 | 292.5 | 310.18 | 209.01 |
| 2018 (5) | 0.55 | -5.6 | 3.14 | 3.29 | 1.87 | 20.65 | 5.35 | 0 | 0.00 | 0 | 116.20 | 39.51 | 100.38 | 147.85 |
| 2017 (4) | 0.58 | 30.26 | 3.04 | 1420.0 | 1.55 | 3.33 | -7.45 | 0 | 0.00 | 0 | 83.29 | -78.11 | 40.50 | -85.5 |
| 2016 (3) | 0.45 | 33.09 | 0.2 | -85.4 | 1.5 | 0.67 | -9.78 | 0 | 0.00 | 0 | 380.43 | 39.3 | 279.27 | 19.61 |
| 2015 (2) | 0.34 | -3.24 | 1.37 | -13.29 | 1.49 | 11.19 | -6.79 | 0 | 0.00 | 0 | 273.10 | -22.93 | 233.48 | -26.3 |
| 2014 (1) | 0.35 | -34.53 | 1.58 | -26.85 | 1.34 | 39.58 | -7.79 | 0 | 0.00 | 0 | 354.36 | 117.48 | 316.78 | 128.89 |
| 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) | 0.27 | 13.3 | -16.68 | 1.4 | 38.61 | -48.15 | -82.99 | -314.95 | -147.36 | 0.46 | 0.0 | 0.0 | 307.01 | -27.89 | 10.48 | 269.55 | -21.43 | 26.55 |
| 23Q3 (19) | 0.24 | -34.3 | -39.39 | 1.01 | -62.73 | -63.0 | -20.00 | 26.31 | -172.2 | 0.46 | 0.0 | 0.0 | 425.75 | 87.06 | 86.53 | 343.08 | 84.72 | 93.68 |
| 23Q2 (18) | 0.36 | 17.67 | 13.42 | 2.71 | 0.74 | 247.44 | -27.14 | -17.29 | -125.5 | 0.46 | 0.0 | 231.29 | 227.60 | -24.24 | -56.3 | 185.73 | -20.87 | -55.1 |
| 23Q1 (17) | 0.30 | -4.87 | -11.61 | 2.69 | -0.37 | 240.51 | -23.14 | 31.03 | -127.97 | 0.46 | 0.0 | 118.79 | 300.43 | 8.12 | -34.32 | 234.71 | 10.19 | -31.26 |
| 22Q4 (16) | 0.32 | -17.58 | -9.58 | 2.7 | -1.1 | 229.27 | -33.55 | -221.12 | -166.23 | 0.46 | 0.0 | 27.85 | 277.88 | 21.74 | -34.51 | 213.00 | 20.24 | -32.18 |
| 22Q3 (15) | 0.39 | 22.95 | -5.08 | 2.73 | 250.0 | 232.93 | 27.70 | -73.98 | -58.05 | 0.46 | 231.29 | 110.59 | 228.25 | -56.17 | -29.6 | 177.14 | -57.17 | -27.35 |
| 22Q2 (14) | 0.32 | -8.3 | 15.59 | 0.78 | -1.27 | -3.7 | 106.44 | 28.64 | 6.21 | 0.14 | -33.96 | -41.33 | 520.79 | 13.86 | 33.03 | 413.61 | 21.13 | 55.52 |
| 22Q1 (13) | 0.34 | -2.68 | 21.65 | 0.79 | -3.66 | -2.47 | 82.74 | 63.32 | -20.8 | 0.21 | -41.57 | -30.25 | 457.40 | 7.79 | 23.07 | 341.46 | 8.73 | 41.91 |
| 21Q4 (12) | 0.35 | -13.49 | 14.75 | 0.82 | 0.0 | 1.23 | 50.66 | -23.28 | -47.06 | 0.36 | 64.71 | 9.01 | 424.33 | 30.87 | 30.25 | 314.05 | 28.8 | 47.25 |
| 21Q3 (11) | 0.41 | 49.73 | 40.81 | 0.82 | 1.23 | 115.79 | 66.03 | -34.11 | -13.14 | 0.22 | -7.69 | 0 | 324.23 | -17.18 | 4.46 | 243.83 | -8.32 | 23.1 |
| 21Q2 (10) | 0.27 | -3.5 | -9.26 | 0.81 | 0.0 | 107.69 | 100.22 | -4.07 | -30.51 | 0.24 | -21.49 | 0 | 391.47 | 5.33 | 31.14 | 265.96 | 10.53 | 35.01 |
| 21Q1 (9) | 0.28 | -8.2 | 7.52 | 0.81 | 0.0 | 0 | 104.47 | 9.16 | 178.74 | 0.30 | -8.67 | 0 | 371.66 | 14.08 | -3.2 | 240.62 | 12.82 | -0.58 |
| 20Q4 (8) | 0.31 | 6.16 | 39.85 | 0.81 | 113.16 | 0 | 95.70 | 25.89 | 59.85 | 0.33 | 0 | 0 | 325.79 | 4.96 | -28.57 | 213.27 | 7.67 | -31.24 |
| 20Q3 (7) | 0.29 | -3.52 | 43.86 | 0.38 | -2.56 | 0 | 76.02 | -47.29 | 160.34 | 0.00 | 0 | 0 | 310.40 | 3.98 | -46.73 | 198.07 | 0.55 | -48.25 |
| 20Q2 (6) | 0.30 | 14.35 | 17.47 | 0.39 | 0 | 69.57 | 144.22 | 284.79 | 682.53 | 0.00 | 0 | 0 | 298.51 | -22.25 | -19.67 | 196.99 | -18.61 | -22.06 |
| 20Q1 (5) | 0.26 | 19.4 | -35.27 | 0 | 0 | -100.0 | 37.48 | -37.4 | 99.79 | 0.00 | 0 | 0 | 383.95 | -15.82 | 118.39 | 242.03 | -21.97 | 86.31 |
| 19Q4 (4) | 0.22 | 9.21 | 0.0 | 0 | 0 | 0.0 | 59.87 | 105.03 | 0.0 | 0.00 | 0 | 0.0 | 456.09 | -21.73 | 0.0 | 310.18 | -18.96 | 0.0 |
| 19Q3 (3) | 0.20 | -21.22 | 0.0 | 0 | -100.0 | 0.0 | 29.20 | 58.44 | 0.0 | 0.00 | 0 | 0.0 | 582.72 | 56.81 | 0.0 | 382.76 | 51.44 | 0.0 |
| 19Q2 (2) | 0.26 | -36.99 | 0.0 | 0.23 | -81.45 | 0.0 | 18.43 | -1.76 | 0.0 | 0.00 | 0 | 0.0 | 371.61 | 111.37 | 0.0 | 252.75 | 94.56 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 18.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 175.81 | 0.0 | 0.0 | 129.91 | 0.0 | 0.0 |
