- 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) | 0.54 | -8.81 | 95.95 | -26.87 | 34.61 | -48.47 | 0.20 | -97.14 | 3.82 | 0.0 | 79.50 | -18.11 | 66.33 | -23.57 |
| 2022 (9) | 0.59 | -16.59 | 131.2 | -18.93 | 67.16 | 21.38 | 6.99 | -27.41 | 3.82 | -33.83 | 97.08 | -10.73 | 86.78 | -13.6 |
| 2021 (8) | 0.71 | -15.17 | 161.83 | -6.74 | 55.33 | 107.15 | 9.63 | 0 | 5.77 | -92.78 | 108.75 | 206.86 | 100.44 | 728.03 |
| 2020 (7) | 0.84 | 4.43 | 173.52 | -7.14 | 26.71 | -29.78 | -1.51 | 0 | 79.94 | 0.0 | 35.44 | 38.01 | 12.13 | 27.68 |
| 2019 (6) | 0.80 | 1.27 | 186.87 | -6.96 | 38.04 | -5.47 | 0.31 | -45.61 | 79.94 | 0.0 | 25.68 | 29.89 | 9.50 | 32.31 |
| 2018 (5) | 0.79 | -1.31 | 200.84 | -6.28 | 40.24 | 15.0 | 0.57 | 0 | 79.94 | 0.0 | 19.77 | -35.18 | 7.18 | -13.18 |
| 2017 (4) | 0.80 | 8.2 | 214.29 | -6.35 | 34.99 | -0.68 | -3.16 | 0 | 79.94 | 0.0 | 30.50 | -4.33 | 8.27 | -17.38 |
| 2016 (3) | 0.74 | 3.25 | 228.82 | -2.48 | 35.23 | -21.06 | -1.99 | 0 | 79.94 | 0.0 | 31.88 | -9.77 | 10.01 | -60.79 |
| 2015 (2) | 0.72 | 1.7 | 234.63 | 8.19 | 44.63 | -0.18 | 1.01 | -53.02 | 79.94 | 0.0 | 35.33 | -10.15 | 25.53 | -1.92 |
| 2014 (1) | 0.71 | 0.31 | 216.87 | 8.14 | 44.71 | -4.01 | 2.15 | -23.49 | 79.94 | 0 | 39.32 | -31.49 | 26.03 | 41.39 |
| 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) | 0.54 | -0.95 | -8.81 | 95.95 | -6.72 | -26.87 | 1.37 | 752.38 | -46.9 | 47.70 | 36.63 | 36.63 | 79.50 | 20.13 | -18.11 | 66.33 | 18.72 | -23.57 |
| 23Q3 (19) | 0.55 | -7.5 | -13.24 | 102.86 | -8.26 | -30.05 | -0.21 | 0 | -102.85 | 34.91 | 0.0 | 119.74 | 66.18 | -6.02 | -37.62 | 55.87 | -11.9 | -40.65 |
| 23Q2 (18) | 0.59 | -0.97 | -11.39 | 112.12 | -4.77 | -21.35 | 0.00 | 100.0 | -100.0 | 34.91 | 0.0 | 145.25 | 70.42 | -11.16 | -25.47 | 63.42 | -6.47 | -27.54 |
| 23Q1 (17) | 0.60 | 0.51 | -11.08 | 117.74 | -10.26 | -20.07 | -0.30 | -111.63 | -102.67 | 34.91 | 0.0 | 100.71 | 79.27 | -18.35 | 5.43 | 67.81 | -21.86 | -1.74 |
| 22Q4 (16) | 0.59 | -5.76 | -16.59 | 131.2 | -10.78 | -18.93 | 2.58 | -64.99 | -84.79 | 34.91 | 119.74 | 89.31 | 97.08 | -8.5 | -10.73 | 86.78 | -7.81 | -13.6 |
| 22Q3 (15) | 0.63 | -5.52 | -19.4 | 147.05 | 3.15 | -10.77 | 7.37 | -37.22 | -46.05 | 15.89 | 11.61 | -3.44 | 106.10 | 12.3 | 12.05 | 94.13 | 7.54 | 26.57 |
| 22Q2 (14) | 0.67 | -0.63 | -17.82 | 142.56 | -3.22 | -14.2 | 11.74 | 4.45 | 49.36 | 14.23 | -18.16 | -49.72 | 94.48 | 25.66 | 51.6 | 87.53 | 26.84 | 113.07 |
| 22Q1 (13) | 0.67 | -5.72 | -19.65 | 147.31 | -8.97 | -14.5 | 11.24 | -33.73 | 852.54 | 17.39 | -5.68 | -95.25 | 75.19 | -30.86 | 88.21 | 69.01 | -31.29 | 234.51 |
| 21Q4 (12) | 0.71 | -8.95 | -15.17 | 161.83 | -1.8 | -6.74 | 16.96 | 24.16 | 1600.88 | 18.44 | 12.08 | 0 | 108.75 | 14.85 | 206.86 | 100.44 | 35.05 | 728.03 |
| 21Q3 (11) | 0.78 | -3.66 | -5.97 | 164.79 | -0.82 | -8.05 | 13.66 | 73.79 | 3694.74 | 16.45 | -41.88 | 0 | 94.69 | 51.94 | 259.9 | 74.37 | 81.04 | 768.81 |
| 21Q2 (10) | 0.81 | -2.84 | -2.09 | 166.16 | -3.56 | -5.76 | 7.86 | 566.1 | 544.07 | 28.31 | -92.27 | 0 | 62.32 | 55.99 | 197.33 | 41.08 | 99.13 | 604.63 |
| 21Q1 (9) | 0.83 | -0.47 | 2.25 | 172.29 | -0.71 | -5.58 | 1.18 | 204.42 | 155.4 | 366.23 | 0 | 0 | 39.95 | 12.73 | 208.26 | 20.63 | 70.07 | 479.49 |
| 20Q4 (8) | 0.84 | 0.93 | 4.43 | 173.52 | -3.18 | -4.72 | -1.13 | -197.37 | -11400.0 | 0.00 | 0 | 0 | 35.44 | 34.7 | 38.01 | 12.13 | 41.71 | 27.68 |
| 20Q3 (7) | 0.83 | 0.31 | 4.53 | 179.21 | 1.64 | -5.89 | -0.38 | 78.53 | -176.0 | 0.00 | 0 | 0 | 26.31 | 25.52 | 2.97 | 8.56 | 46.83 | -21.32 |
| 20Q2 (6) | 0.83 | 1.47 | 4.29 | 176.32 | -3.38 | -8.45 | -1.77 | 16.9 | -837.5 | 0.00 | 0 | 0 | 20.96 | 61.73 | -19.38 | 5.83 | 63.76 | -28.38 |
| 20Q1 (5) | 0.82 | 1.66 | 2.9 | 182.48 | 0.2 | -5.59 | -2.13 | -21400.0 | -595.35 | 0.00 | 0 | 0 | 12.96 | -49.53 | -29.18 | 3.56 | -62.53 | -36.31 |
| 19Q4 (4) | 0.80 | 1.02 | 0.0 | 182.12 | -4.36 | 0.0 | 0.01 | -98.0 | 0.0 | 0.00 | 0 | 0.0 | 25.68 | 0.51 | 0.0 | 9.50 | -12.68 | 0.0 |
| 19Q3 (3) | 0.79 | 0.09 | 0.0 | 190.42 | -1.13 | 0.0 | 0.50 | 108.33 | 0.0 | 0.00 | 0 | 0.0 | 25.55 | -1.73 | 0.0 | 10.88 | 33.66 | 0.0 |
| 19Q2 (2) | 0.79 | 0.11 | 0.0 | 192.59 | -0.36 | 0.0 | 0.24 | -44.19 | 0.0 | 0.00 | 0 | 0.0 | 26.00 | 42.08 | 0.0 | 8.14 | 45.62 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 193.29 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 18.30 | 0.0 | 0.0 | 5.59 | 0.0 | 0.0 |
