- 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) | 0.38 | -13.37 | 19.21 | 15.58 | 5.17 | -41.84 | 3.24 | 0 | 4.60 | 3212.0 | 166.26 | -9.84 | 58.79 | 9.97 |
| 2022 (9) | 0.44 | 68.52 | 16.62 | 223.98 | 8.89 | 25.92 | -6.51 | 0 | 0.14 | 0.0 | 184.41 | -45.39 | 53.46 | -62.69 |
| 2021 (8) | 0.26 | -22.36 | 5.13 | -7.23 | 7.06 | 108.26 | 25.05 | 0 | 0.14 | 0 | 337.66 | 150.86 | 143.29 | 287.69 |
| 2020 (7) | 0.33 | 1.59 | 5.53 | 15.45 | 3.39 | -53.11 | -1.25 | 0 | 0.00 | 0 | 134.60 | -21.5 | 36.96 | -44.09 |
| 2019 (6) | 0.33 | -1.5 | 4.79 | 66.32 | 7.23 | 31.22 | 7.58 | -68.42 | 0.00 | 0 | 171.46 | -45.99 | 66.11 | -53.69 |
| 2018 (5) | 0.33 | 247.44 | 2.88 | 638.46 | 5.51 | 1.85 | 24.00 | 1933.9 | 0.00 | 0 | 317.45 | 12.68 | 142.77 | -22.56 |
| 2017 (4) | 0.10 | -45.69 | 0.39 | -61.76 | 5.41 | 14.14 | 1.18 | -83.26 | 1.30 | 0.0 | 281.72 | -19.64 | 184.37 | -35.33 |
| 2016 (3) | 0.18 | -34.81 | 1.02 | -58.2 | 4.74 | -33.15 | 7.05 | 90.03 | 1.30 | -46.67 | 350.59 | 59.8 | 285.08 | 85.5 |
| 2015 (2) | 0.27 | -24.24 | 2.44 | 63.76 | 7.09 | 4.26 | 3.71 | -22.06 | 2.44 | -6.25 | 219.39 | -43.81 | 153.68 | -46.32 |
| 2014 (1) | 0.36 | -14.58 | 1.49 | -49.32 | 6.8 | -17.68 | 4.76 | -36.79 | 2.60 | 0 | 390.47 | 198.23 | 286.30 | 223.65 |
| 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) | 0.38 | -2.51 | -13.37 | 19.21 | 16.14 | 15.58 | 8.05 | 432.64 | 260.68 | 8.36 | -91.1 | 736.36 | 166.26 | -9.37 | -9.84 | 58.79 | -7.55 | 9.97 |
| 23Q3 (19) | 0.39 | -2.45 | -2.05 | 16.54 | 3.12 | 52.02 | -2.42 | -220.4 | 34.42 | 94.00 | 0.0 | 9300.0 | 183.45 | 8.38 | -23.26 | 63.59 | 36.34 | -10.96 |
| 23Q2 (18) | 0.40 | 2.64 | 10.23 | 16.04 | 27.4 | 113.87 | 2.01 | -55.82 | 105.71 | 94.00 | 984.62 | 9300.0 | 169.27 | -20.5 | -38.14 | 46.64 | -28.41 | -59.79 |
| 23Q1 (17) | 0.39 | -11.26 | 43.98 | 12.59 | -24.25 | 140.27 | 4.55 | 190.82 | -82.29 | 8.67 | 766.67 | 766.67 | 212.93 | 15.47 | -32.14 | 65.15 | 21.87 | -50.39 |
| 22Q4 (16) | 0.44 | 10.23 | 68.52 | 16.62 | 52.76 | 223.98 | -5.01 | -35.77 | -121.98 | 1.00 | 0.0 | -80.0 | 184.41 | -22.86 | -45.39 | 53.46 | -25.15 | -62.69 |
| 22Q3 (15) | 0.39 | 9.79 | 71.03 | 10.88 | 45.07 | 47.23 | -3.69 | 89.52 | -105.15 | 1.00 | 0.0 | 200.0 | 239.06 | -12.64 | -5.26 | 71.42 | -38.43 | -55.0 |
| 22Q2 (14) | 0.36 | 34.07 | 8.15 | 7.5 | 43.13 | 36.86 | -35.22 | -237.1 | -1014.81 | 1.00 | 0.0 | -80.0 | 273.64 | -12.8 | 63.72 | 115.99 | -11.68 | 159.89 |
| 22Q1 (13) | 0.27 | 3.87 | -27.19 | 5.24 | 2.14 | -11.04 | 25.69 | 12.72 | 6860.53 | 1.00 | -80.0 | 0 | 313.79 | -7.07 | 111.35 | 131.33 | -8.35 | 265.62 |
| 21Q4 (12) | 0.26 | 11.87 | -22.36 | 5.13 | -30.58 | -7.23 | 22.79 | -68.19 | 24.47 | 5.00 | 1400.0 | 0 | 337.66 | 33.82 | 150.86 | 143.29 | -9.72 | 287.69 |
| 21Q3 (11) | 0.23 | -30.58 | -22.83 | 7.39 | 34.85 | 63.13 | 71.64 | 1760.78 | 102442.86 | 0.33 | -93.33 | 0 | 252.32 | 50.96 | 79.24 | 158.71 | 255.61 | 286.06 |
| 21Q2 (10) | 0.33 | -9.74 | 21.39 | 5.48 | -6.96 | 39.44 | 3.85 | 1113.16 | 151.4 | 5.00 | 0 | 0 | 167.14 | 12.57 | 1.53 | 44.63 | 24.25 | -11.71 |
| 21Q1 (9) | 0.37 | 10.76 | 23.0 | 5.89 | 6.51 | 37.3 | -0.38 | -102.08 | -104.83 | 0.00 | 0 | 0 | 148.47 | 10.3 | -25.93 | 35.92 | -2.81 | -62.85 |
| 20Q4 (8) | 0.33 | 11.2 | 1.59 | 5.53 | 22.08 | 15.45 | 18.31 | 26257.14 | 123.57 | 0.00 | 0 | 0 | 134.60 | -4.38 | -21.5 | 36.96 | -10.09 | -44.09 |
| 20Q3 (7) | 0.30 | 9.2 | -24.16 | 4.53 | 15.27 | -36.47 | -0.07 | 99.07 | -100.31 | 0.00 | 0 | 0 | 140.77 | -14.49 | -6.37 | 41.11 | -18.67 | -19.74 |
| 20Q2 (6) | 0.27 | -8.54 | -34.51 | 3.93 | -8.39 | 16.96 | -7.49 | -195.17 | -20.03 | 0.00 | 0 | 0 | 164.62 | -17.87 | -21.99 | 50.55 | -47.71 | -28.06 |
| 20Q1 (5) | 0.30 | -8.52 | -10.73 | 4.29 | -10.44 | 44.93 | 7.87 | -3.91 | 160.6 | 0.00 | 0 | 0 | 200.44 | 16.9 | -33.06 | 96.68 | 46.24 | 14.09 |
| 19Q4 (4) | 0.33 | -16.98 | 0.0 | 4.79 | -32.82 | 0.0 | 8.19 | -63.17 | 0.0 | 0.00 | 0 | 0.0 | 171.46 | 14.05 | 0.0 | 66.11 | 29.07 | 0.0 |
| 19Q3 (3) | 0.39 | -5.71 | 0.0 | 7.13 | 112.2 | 0.0 | 22.24 | 456.41 | 0.0 | 0.00 | 0 | 0.0 | 150.34 | -28.76 | 0.0 | 51.22 | -27.11 | 0.0 |
| 19Q2 (2) | 0.42 | 24.67 | 0.0 | 3.36 | 13.51 | 0.0 | -6.24 | -306.62 | 0.0 | 0.00 | 0 | 0.0 | 211.03 | -29.52 | 0.0 | 70.27 | -17.08 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 3.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 299.41 | 0.0 | 0.0 | 84.74 | 0.0 | 0.0 |
