- 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) | 0.25 | -6.53 | 3.06 | 17.69 | 21.45 | -3.42 | -19.56 | 0 | 1.01 | 0.0 | 281.35 | 4.33 | 248.95 | 33.64 |
| 2022 (9) | 0.26 | -52.51 | 2.6 | -66.75 | 22.21 | 40.21 | -0.60 | 0 | 1.01 | -97.06 | 269.68 | 127.23 | 186.29 | 195.18 |
| 2021 (8) | 0.55 | 0.98 | 7.82 | 12.2 | 15.84 | -27.8 | -28.80 | 0 | 34.33 | 0.0 | 118.68 | 29.01 | 63.11 | -14.1 |
| 2020 (7) | 0.55 | -3.46 | 6.97 | -50.14 | 21.94 | -5.8 | 0.41 | 0 | 34.33 | 16713.24 | 91.99 | -2.98 | 73.47 | -9.36 |
| 2019 (6) | 0.57 | 5.57 | 13.98 | -22.46 | 23.29 | -14.59 | -9.70 | 0 | 0.20 | 0.0 | 94.82 | -14.45 | 81.06 | -8.04 |
| 2018 (5) | 0.54 | 28.81 | 18.03 | 23.75 | 27.27 | -54.29 | -31.89 | 0 | 0.20 | 0.0 | 110.84 | -25.37 | 88.15 | -25.81 |
| 2017 (4) | 0.42 | 36.98 | 14.57 | 41.18 | 59.66 | -18.75 | -26.42 | 0 | 0.20 | 0.0 | 148.51 | -13.07 | 118.82 | -13.52 |
| 2016 (3) | 0.31 | -8.15 | 10.32 | 23.3 | 73.43 | -6.16 | -8.66 | 0 | 0.20 | 0.0 | 170.84 | 12.86 | 137.39 | 21.62 |
| 2015 (2) | 0.33 | -11.69 | 8.37 | -34.81 | 78.25 | 19.39 | 8.68 | 135.23 | 0.20 | -82.9 | 151.37 | 18.15 | 112.97 | 28.04 |
| 2014 (1) | 0.38 | -25.66 | 12.84 | -39.0 | 65.54 | 27.31 | 3.69 | 0.27 | 1.19 | 0 | 128.12 | 71.67 | 88.23 | 89.21 |
| 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) | 0.25 | 17.92 | -6.53 | 3.06 | 97.42 | 17.69 | -145.87 | -495.1 | -618.93 | 0.98 | 0.0 | 53.59 | 281.35 | -21.34 | 4.33 | 248.95 | -16.25 | 33.64 |
| 23Q3 (19) | 0.21 | -15.37 | -52.08 | 1.55 | -18.85 | -58.89 | 36.92 | 152.88 | 36820.0 | 0.98 | -38.17 | -78.43 | 357.66 | 24.08 | 129.8 | 297.26 | 28.87 | 254.39 |
| 23Q2 (18) | 0.25 | 2.41 | -55.33 | 1.91 | -3.54 | -69.04 | 14.60 | 125.66 | 347.46 | 1.58 | -31.04 | 9.28 | 288.25 | -5.52 | 152.34 | 230.67 | 3.98 | 348.86 |
| 23Q1 (17) | 0.24 | -8.55 | -57.4 | 1.98 | -23.85 | -73.67 | 6.47 | -76.98 | 159.52 | 2.30 | 260.21 | 58.47 | 305.08 | 13.13 | 161.67 | 221.84 | 19.08 | 289.26 |
| 22Q4 (16) | 0.26 | -39.54 | -52.51 | 2.6 | -31.03 | -66.75 | 28.11 | 28010.0 | 151.61 | 0.64 | -85.95 | -56.0 | 269.68 | 73.27 | 127.23 | 186.29 | 122.09 | 195.18 |
| 22Q3 (15) | 0.44 | -21.12 | -23.12 | 3.77 | -38.9 | -65.54 | 0.10 | 101.69 | 100.56 | 4.54 | 213.22 | 213.22 | 155.64 | 36.25 | 10.57 | 83.88 | 63.22 | -25.78 |
| 22Q2 (14) | 0.55 | -2.34 | -7.35 | 6.17 | -17.95 | -39.15 | -5.90 | 45.72 | 79.51 | 1.45 | 0.0 | 0.0 | 114.23 | -2.02 | -6.04 | 51.39 | -9.83 | -45.46 |
| 22Q1 (13) | 0.57 | 1.97 | -6.82 | 7.52 | -3.84 | -2.84 | -10.87 | 80.04 | 17.65 | 1.45 | 0.0 | 0.0 | 116.59 | -1.76 | 23.23 | 56.99 | -9.7 | -11.31 |
| 21Q4 (12) | 0.55 | -2.14 | 0.98 | 7.82 | -28.52 | 12.2 | -54.47 | -206.87 | -965.95 | 1.45 | 0.0 | 0.0 | 118.68 | -15.69 | 29.01 | 63.11 | -44.16 | -14.1 |
| 21Q3 (11) | 0.57 | -4.93 | 14.68 | 10.94 | 7.89 | 58.09 | -17.75 | 38.35 | -465.29 | 1.45 | 0.0 | 0.0 | 140.76 | 15.79 | 20.15 | 113.02 | 19.95 | 17.88 |
| 21Q2 (10) | 0.60 | -1.78 | 24.28 | 10.14 | 31.01 | 89.53 | -28.79 | -118.11 | -435.55 | 1.45 | 0.0 | 0.0 | 121.57 | 28.5 | 5.71 | 94.22 | 46.62 | -4.08 |
| 21Q1 (9) | 0.61 | 10.51 | 7.02 | 7.74 | 11.05 | 50.0 | -13.20 | -158.32 | -18757.14 | 1.45 | 0.0 | 0 | 94.61 | 2.85 | -4.91 | 64.26 | -12.54 | 31.84 |
| 20Q4 (8) | 0.55 | 11.13 | -3.46 | 6.97 | 0.72 | -50.14 | -5.11 | -62.74 | 85.28 | 1.45 | 0.0 | 0 | 91.99 | -21.48 | -2.98 | 73.47 | -23.37 | -9.36 |
| 20Q3 (7) | 0.49 | 3.02 | -5.09 | 6.92 | 29.35 | -52.73 | -3.14 | -136.6 | -10366.67 | 1.45 | 0.0 | 0 | 117.15 | 1.87 | -9.66 | 95.88 | -2.39 | 5.66 |
| 20Q2 (6) | 0.48 | -15.42 | -7.97 | 5.35 | 3.68 | -62.9 | 8.58 | 12357.14 | 574.03 | 1.45 | 0 | 0 | 115.00 | 15.59 | -4.55 | 98.23 | 101.54 | 18.44 |
| 20Q1 (5) | 0.57 | -0.32 | 3.71 | 5.16 | -63.09 | -71.32 | -0.07 | 99.8 | 97.46 | 0.00 | 0 | 0 | 99.49 | 4.93 | -17.48 | 48.74 | -39.87 | -42.81 |
| 19Q4 (4) | 0.57 | 9.26 | 0.0 | 13.98 | -4.51 | 0.0 | -34.71 | -115600.0 | 0.0 | 0.00 | 0 | 0.0 | 94.82 | -26.88 | 0.0 | 81.06 | -10.67 | 0.0 |
| 19Q3 (3) | 0.52 | -0.1 | 0.0 | 14.64 | 1.53 | 0.0 | -0.03 | 98.34 | 0.0 | 0.00 | 0 | 0.0 | 129.67 | 7.63 | 0.0 | 90.74 | 9.4 | 0.0 |
| 19Q2 (2) | 0.52 | -4.68 | 0.0 | 14.42 | -19.84 | 0.0 | -1.81 | 34.42 | 0.0 | 0.00 | 0 | 0.0 | 120.48 | -0.07 | 0.0 | 82.94 | -2.69 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 17.99 | 0.0 | 0.0 | -2.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 120.57 | 0.0 | 0.0 | 85.23 | 0.0 | 0.0 |
