- 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) | 0.70 | 4.09 | 16.94 | 0.59 | 32.65 | -8.21 | -0.51 | 0 | 0.88 | 0.0 | 105.82 | -10.76 | 62.62 | -3.13 |
| 2022 (9) | 0.67 | 5.57 | 16.84 | 50.63 | 35.57 | 30.82 | 2.39 | -79.36 | 0.88 | 0.0 | 118.58 | -12.07 | 64.64 | -10.23 |
| 2021 (8) | 0.64 | 9.18 | 11.18 | 64.17 | 27.19 | 169.21 | 11.58 | 126.61 | 0.88 | -82.73 | 134.86 | 6.11 | 72.01 | -19.12 |
| 2020 (7) | 0.58 | 90.1 | 6.81 | 397.08 | 10.1 | 1.51 | 5.11 | -30.1 | 5.10 | 0 | 127.10 | -46.59 | 89.03 | -47.24 |
| 2019 (6) | 0.31 | -0.26 | 1.37 | 14.17 | 9.95 | -4.88 | 7.31 | 17.34 | 0.00 | 0 | 237.96 | 9.01 | 168.75 | 17.16 |
| 2018 (5) | 0.31 | -13.97 | 1.2 | 4.35 | 10.46 | 8.39 | 6.23 | 0 | 0.00 | 0 | 218.30 | 17.43 | 144.03 | 17.31 |
| 2017 (4) | 0.36 | -1.87 | 1.15 | -39.15 | 9.65 | -5.21 | -7.26 | 0 | 0.00 | 0 | 185.90 | 3.66 | 122.78 | 2.66 |
| 2016 (3) | 0.36 | -19.55 | 1.89 | -40.75 | 10.18 | -12.69 | 9.53 | 9.54 | 0.00 | 0 | 179.33 | 27.78 | 119.60 | 15.71 |
| 2015 (2) | 0.45 | -0.26 | 3.19 | 3.57 | 11.66 | -4.82 | 8.70 | -26.58 | 0.00 | 0 | 140.34 | 3.14 | 103.36 | 32.29 |
| 2014 (1) | 0.45 | 10.69 | 3.08 | 55.56 | 12.25 | -10.19 | 11.85 | -58.2 | 0.00 | 0 | 136.07 | -12.47 | 78.13 | -8.64 |
| 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) | 0.70 | 1.39 | 4.09 | 16.94 | 6.41 | 0.59 | -1.38 | -180.7 | 49.82 | 78.50 | 0.0 | 0.0 | 105.82 | -4.32 | -10.76 | 62.62 | 0.71 | -3.13 |
| 23Q3 (19) | 0.69 | -4.08 | 4.26 | 15.92 | -10.71 | -10.31 | 1.71 | 389.83 | -68.57 | 78.50 | 0.0 | 0.0 | 110.60 | 1.07 | -1.85 | 62.18 | 6.71 | 22.11 |
| 23Q2 (18) | 0.72 | 3.26 | 11.63 | 17.83 | -6.8 | 43.33 | -0.59 | 72.04 | -109.42 | 78.50 | 0.0 | 513.28 | 109.43 | -7.79 | -15.35 | 58.27 | -9.32 | -3.57 |
| 23Q1 (17) | 0.70 | 3.66 | 14.11 | 19.13 | 13.6 | 61.98 | -2.11 | 23.27 | -183.4 | 78.50 | 0.0 | 2239.9 | 118.68 | 0.08 | -13.71 | 64.26 | -0.59 | -0.82 |
| 22Q4 (16) | 0.67 | 1.55 | 5.57 | 16.84 | -5.13 | 50.63 | -2.75 | -150.55 | -116.83 | 78.50 | 0.0 | 2239.9 | 118.58 | 5.24 | -12.07 | 64.64 | 26.94 | -10.23 |
| 22Q3 (15) | 0.66 | 2.7 | 5.61 | 17.75 | 42.68 | 98.32 | 5.44 | -13.1 | -32.84 | 78.50 | 513.28 | 1652.23 | 112.68 | -12.83 | -17.85 | 50.92 | -15.74 | -31.5 |
| 22Q2 (14) | 0.65 | 5.55 | 8.42 | 12.44 | 5.33 | 86.79 | 6.26 | 147.43 | -61.02 | 12.80 | 281.54 | 540.0 | 129.27 | -6.01 | 4.01 | 60.43 | -6.73 | -20.81 |
| 22Q1 (13) | 0.61 | -4.1 | -0.54 | 11.81 | 5.64 | 79.21 | 2.53 | -84.52 | -29.13 | 3.35 | 0.0 | -85.31 | 137.53 | 1.98 | 15.36 | 64.79 | -10.03 | -15.73 |
| 21Q4 (12) | 0.64 | 1.59 | 9.18 | 11.18 | 24.92 | 64.17 | 16.34 | 101.73 | 169.64 | 3.35 | -25.12 | -84.13 | 134.86 | -1.68 | 6.11 | 72.01 | -3.13 | -19.12 |
| 21Q3 (11) | 0.63 | 5.43 | 20.5 | 8.95 | 34.38 | 90.83 | 8.10 | -49.56 | -46.64 | 4.48 | 124.0 | 85.38 | 137.17 | 10.36 | 0.68 | 74.34 | -2.58 | -8.8 |
| 21Q2 (10) | 0.59 | -3.17 | 48.43 | 6.66 | 1.06 | 157.14 | 16.06 | 349.86 | 910.06 | 2.00 | -91.24 | 0 | 124.29 | 4.25 | -30.93 | 76.31 | -0.74 | -44.09 |
| 21Q1 (9) | 0.61 | 5.28 | 75.84 | 6.59 | -3.23 | 239.69 | 3.57 | -41.09 | 131.45 | 22.83 | 8.0 | 0 | 119.22 | -6.2 | -43.16 | 76.88 | -13.65 | -46.32 |
| 20Q4 (8) | 0.58 | 12.12 | 90.1 | 6.81 | 45.2 | 397.08 | 6.06 | -60.08 | 16.54 | 21.14 | 774.88 | 0 | 127.10 | -6.72 | -46.59 | 89.03 | 9.23 | -47.24 |
| 20Q3 (7) | 0.52 | 29.87 | 42.92 | 4.69 | 81.08 | 104.8 | 15.18 | 854.72 | 82.67 | 2.42 | 0 | 0 | 136.25 | -24.28 | -32.99 | 81.51 | -40.28 | -43.07 |
| 20Q2 (6) | 0.40 | 14.71 | 26.64 | 2.59 | 33.51 | 114.05 | 1.59 | 114.01 | -84.84 | 0.00 | 0 | 0 | 179.94 | -14.2 | -20.41 | 136.49 | -4.71 | -9.81 |
| 20Q1 (5) | 0.35 | 13.81 | 18.28 | 1.94 | 41.61 | 59.02 | -11.35 | -318.27 | -282.77 | 0.00 | 0 | 0 | 209.73 | -11.86 | -12.24 | 143.23 | -15.12 | -12.09 |
| 19Q4 (4) | 0.31 | -15.71 | 0.0 | 1.37 | -40.17 | 0.0 | 5.20 | -37.42 | 0.0 | 0.00 | 0 | 0.0 | 237.96 | 17.03 | 0.0 | 168.75 | 17.87 | 0.0 |
| 19Q3 (3) | 0.36 | 15.07 | 0.0 | 2.29 | 89.26 | 0.0 | 8.31 | -20.78 | 0.0 | 0.00 | 0 | 0.0 | 203.33 | -10.06 | 0.0 | 143.17 | -5.4 | 0.0 |
| 19Q2 (2) | 0.32 | 7.14 | 0.0 | 1.21 | -0.82 | 0.0 | 10.49 | 68.92 | 0.0 | 0.00 | 0 | 0.0 | 226.08 | -5.4 | 0.0 | 151.34 | -7.11 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 6.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 238.99 | 0.0 | 0.0 | 162.92 | 0.0 | 0.0 |
