- 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) | 0.49 | 2.27 | 16.38 | -12.12 | 26.62 | -43.18 | -11.97 | 0 | 4.05 | 0.0 | 213.16 | -12.45 | 69.82 | -15.12 |
| 2022 (9) | 0.48 | 16.62 | 18.64 | 32.01 | 46.85 | -23.77 | 4.12 | -85.36 | 4.05 | 744.41 | 243.48 | 19.45 | 82.26 | -32.68 |
| 2021 (8) | 0.41 | -22.14 | 14.12 | -34.39 | 61.46 | 73.08 | 28.14 | 0 | 0.48 | -94.0 | 203.84 | -9.71 | 122.19 | -5.45 |
| 2020 (7) | 0.53 | -15.48 | 21.52 | -20.3 | 35.51 | -3.53 | -3.33 | 0 | 7.99 | 0.0 | 225.77 | 17.19 | 129.23 | 34.63 |
| 2019 (6) | 0.62 | 5.38 | 27.0 | -17.15 | 36.81 | -23.95 | -5.81 | 0 | 7.99 | 0.0 | 192.66 | -8.22 | 95.99 | 0.7 |
| 2018 (5) | 0.59 | 12.42 | 32.59 | 11.23 | 48.4 | -21.52 | -8.90 | 0 | 7.99 | 0.0 | 209.92 | 1.21 | 95.32 | -19.97 |
| 2017 (4) | 0.53 | 7.11 | 29.3 | 5.7 | 61.67 | -4.76 | -8.59 | 0 | 7.99 | 0.0 | 207.42 | -20.23 | 119.11 | -25.96 |
| 2016 (3) | 0.49 | 11.11 | 27.72 | 4.64 | 64.75 | -12.7 | -7.31 | 0 | 7.99 | 0.0 | 260.01 | -15.54 | 160.88 | -8.81 |
| 2015 (2) | 0.44 | 5.35 | 26.49 | 24.89 | 74.17 | -2.52 | -2.13 | 0 | 7.99 | 0.0 | 307.86 | 35.48 | 176.43 | 14.93 |
| 2014 (1) | 0.42 | 3.78 | 21.21 | 1.05 | 76.09 | 13.6 | 3.84 | 490.77 | 7.99 | 0 | 227.24 | -24.9 | 153.51 | -27.59 |
| 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) | 0.49 | 1.03 | 2.27 | 16.38 | -3.59 | -12.12 | -14.31 | 4.22 | 14.67 | 172.00 | 0.0 | 0.0 | 213.16 | -2.31 | -12.45 | 69.82 | 1.14 | -15.12 |
| 23Q3 (19) | 0.49 | 1.63 | 10.07 | 16.99 | -7.11 | 78.65 | -14.94 | -115.27 | -1104.84 | 172.00 | 0.0 | 0.0 | 218.19 | -10.47 | -18.21 | 69.03 | -12.11 | -38.41 |
| 23Q2 (18) | 0.48 | -0.67 | 20.34 | 18.29 | -11.51 | 883.33 | -6.94 | 42.5 | -128.49 | 172.00 | 0.0 | 126033.33 | 243.71 | 0.21 | -2.05 | 78.54 | 9.02 | -33.33 |
| 23Q1 (17) | 0.48 | 0.27 | 27.89 | 20.67 | 10.89 | 96.86 | -12.07 | 28.03 | -134.94 | 172.00 | 0.0 | 162926.09 | 243.19 | -0.12 | 29.43 | 72.04 | -12.42 | -33.03 |
| 22Q4 (16) | 0.48 | 8.73 | 16.62 | 18.64 | 96.0 | 32.01 | -16.77 | -1252.42 | -127.2 | 172.00 | 0.0 | 14608.73 | 243.48 | -8.73 | 19.45 | 82.26 | -26.61 | -32.68 |
| 22Q3 (15) | 0.44 | 11.12 | 3.74 | 9.51 | 411.29 | -34.64 | -1.24 | -105.09 | -102.83 | 172.00 | 126033.33 | 14012.82 | 266.77 | 7.22 | 29.65 | 112.08 | -4.86 | -8.48 |
| 22Q2 (14) | 0.40 | 5.56 | -17.88 | 1.86 | -82.29 | -90.1 | 24.36 | -29.47 | 71.19 | 0.14 | 29.25 | -97.68 | 248.80 | 32.41 | 20.69 | 117.81 | 9.52 | -3.29 |
| 22Q1 (13) | 0.38 | -8.56 | -23.13 | 10.5 | -25.64 | -45.62 | 34.54 | -43.97 | 568.09 | 0.11 | -90.98 | -99.37 | 187.90 | -7.82 | -8.48 | 107.57 | -11.96 | -10.33 |
| 21Q4 (12) | 0.41 | -3.27 | -22.14 | 14.12 | -2.96 | -34.39 | 61.65 | 40.75 | 1381.7 | 1.17 | -4.05 | 0 | 203.84 | -0.93 | -9.71 | 122.19 | -0.23 | -5.45 |
| 21Q3 (11) | 0.42 | -12.05 | -28.79 | 14.55 | -22.52 | -38.4 | 43.80 | 207.8 | 4081.82 | 1.22 | -79.3 | 0 | 205.76 | -0.18 | 15.3 | 122.47 | 0.53 | 45.9 |
| 21Q2 (10) | 0.48 | -1.19 | -20.27 | 18.78 | -2.74 | -21.09 | 14.23 | 175.24 | 537.85 | 5.89 | -64.64 | 0 | 206.14 | 0.4 | 13.85 | 121.82 | 1.55 | 48.82 |
| 21Q1 (9) | 0.49 | -7.39 | -18.95 | 19.31 | -10.27 | -18.07 | 5.17 | 207.48 | 221.65 | 16.65 | 0 | 0 | 205.32 | -9.06 | 14.13 | 119.96 | -7.17 | 48.21 |
| 20Q4 (8) | 0.53 | -11.53 | -15.48 | 21.52 | -8.89 | -20.3 | -4.81 | -337.27 | -16.18 | 0.00 | 0 | 0 | 225.77 | 26.51 | 17.19 | 129.23 | 53.96 | 34.63 |
| 20Q3 (7) | 0.60 | -1.52 | -3.46 | 23.62 | -0.76 | -18.89 | -1.10 | 66.15 | 69.61 | 0.00 | 0 | 0 | 178.46 | -1.44 | 2.41 | 83.94 | 2.54 | 4.39 |
| 20Q2 (6) | 0.61 | 0.45 | -1.24 | 23.8 | 0.98 | -21.97 | -3.25 | 23.53 | 42.88 | 0.00 | 0 | 0 | 181.07 | 0.65 | -1.59 | 81.86 | 1.14 | -2.61 |
| 20Q1 (5) | 0.60 | -3.43 | -0.53 | 23.57 | -12.7 | -23.12 | -4.25 | -2.66 | 55.59 | 0.00 | 0 | 0 | 179.90 | -6.62 | -4.99 | 80.94 | -15.68 | 1.35 |
| 19Q4 (4) | 0.62 | 1.05 | 0.0 | 27.0 | -7.28 | 0.0 | -4.14 | -14.36 | 0.0 | 0.00 | 0 | 0.0 | 192.66 | 10.56 | 0.0 | 95.99 | 19.38 | 0.0 |
| 19Q3 (3) | 0.62 | 0.75 | 0.0 | 29.12 | -4.52 | 0.0 | -3.62 | 36.38 | 0.0 | 0.00 | 0 | 0.0 | 174.26 | -5.29 | 0.0 | 80.41 | -4.33 | 0.0 |
| 19Q2 (2) | 0.61 | 1.17 | 0.0 | 30.5 | -0.52 | 0.0 | -5.69 | 40.54 | 0.0 | 0.00 | 0 | 0.0 | 184.00 | -2.82 | 0.0 | 84.05 | 5.25 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 30.66 | 0.0 | 0.0 | -9.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 189.34 | 0.0 | 0.0 | 79.86 | 0.0 | 0.0 |
