- 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) | 0.75 | 18.03 | 34.49 | 49.63 | 25.7 | -16.23 | -5.68 | 0 | 0.40 | 0.0 | 59.81 | -3.53 | 43.32 | -18.43 |
| 2022 (9) | 0.63 | 6.85 | 23.05 | 27.63 | 30.68 | -17.06 | -1.41 | 0 | 0.40 | 0.0 | 62.00 | -18.88 | 53.11 | -15.28 |
| 2021 (8) | 0.59 | 23.7 | 18.06 | 83.54 | 36.99 | 13.22 | 11.51 | -41.96 | 0.40 | 6.15 | 76.43 | -41.03 | 62.69 | -45.0 |
| 2020 (7) | 0.48 | 0.17 | 9.84 | 34.79 | 32.67 | 7.26 | 19.83 | 33.09 | 0.38 | 0 | 129.60 | 21.09 | 113.99 | 22.03 |
| 2019 (6) | 0.48 | -24.41 | 7.3 | -41.6 | 30.46 | -23.83 | 14.90 | 0 | 0.00 | 0 | 107.03 | 20.41 | 93.41 | 20.27 |
| 2018 (5) | 0.63 | 4.51 | 12.5 | 5.57 | 39.99 | 3.79 | -0.26 | 0 | 0.70 | 0.0 | 88.89 | -6.15 | 77.67 | 12.3 |
| 2017 (4) | 0.61 | 0.48 | 11.84 | -5.66 | 38.53 | 21.89 | 6.40 | 0 | 0.70 | -97.05 | 94.71 | 13.71 | 69.16 | 20.01 |
| 2016 (3) | 0.60 | 4.69 | 12.55 | -21.86 | 31.61 | 24.99 | -0.93 | 0 | 23.64 | 0.0 | 83.29 | -1.76 | 57.63 | 1.16 |
| 2015 (2) | 0.58 | 6.71 | 16.06 | -2.96 | 25.29 | -18.52 | -7.46 | 0 | 23.64 | 0.0 | 84.78 | -16.63 | 56.97 | -5.33 |
| 2014 (1) | 0.54 | -0.64 | 16.55 | -9.76 | 31.04 | -0.48 | 1.51 | 0 | 23.64 | 0 | 101.69 | 8.11 | 60.18 | -0.91 |
| 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) | 0.75 | 7.27 | 18.03 | 34.49 | 4.64 | 49.63 | -9.05 | -117.03 | -90.93 | 28.60 | 0.0 | 0.0 | 59.81 | -6.85 | -3.53 | 43.32 | -19.75 | -18.43 |
| 23Q3 (19) | 0.70 | 1.25 | 15.88 | 32.96 | 7.08 | 64.55 | -4.17 | -30.72 | -121.81 | 28.60 | 0.0 | 0.0 | 64.21 | -5.16 | -3.92 | 53.98 | -7.44 | -6.43 |
| 23Q2 (18) | 0.69 | 0.44 | 11.86 | 30.78 | -3.36 | 62.68 | -3.19 | 44.81 | -230.2 | 28.60 | 0.0 | 0.0 | 67.70 | -11.1 | -4.86 | 58.32 | -10.68 | -6.81 |
| 23Q1 (17) | 0.69 | 8.19 | 15.12 | 31.85 | 38.18 | 72.44 | -5.78 | -21.94 | -589.83 | 28.60 | 0.0 | 2309.45 | 76.15 | 22.82 | -1.08 | 65.29 | 22.93 | 2.95 |
| 22Q4 (16) | 0.63 | 5.32 | 6.85 | 23.05 | 15.08 | 27.63 | -4.74 | -152.13 | -135.48 | 28.60 | 0.0 | 2309.45 | 62.00 | -7.23 | -18.88 | 53.11 | -7.94 | -15.28 |
| 22Q3 (15) | 0.60 | -2.26 | 15.1 | 20.03 | 5.87 | 21.91 | -1.88 | -176.73 | -120.06 | 28.60 | 0.0 | 721.49 | 66.83 | -6.08 | -42.53 | 57.69 | -7.81 | -41.1 |
| 22Q2 (14) | 0.62 | 3.36 | 19.54 | 18.92 | 2.44 | 28.71 | 2.45 | 107.63 | -73.88 | 28.60 | 2309.45 | 1475.92 | 71.16 | -7.56 | -38.11 | 62.58 | -1.32 | -36.03 |
| 22Q1 (13) | 0.60 | 0.42 | 18.94 | 18.47 | 2.27 | 41.1 | 1.18 | -91.17 | -93.19 | 1.19 | 0.0 | -26.95 | 76.98 | 0.72 | -37.68 | 63.42 | 1.16 | -40.46 |
| 21Q4 (12) | 0.59 | 13.45 | 23.7 | 18.06 | 9.92 | 83.54 | 13.36 | 42.58 | -50.99 | 1.19 | -65.91 | 53.4 | 76.43 | -34.28 | -41.03 | 62.69 | -36.0 | -45.0 |
| 21Q3 (11) | 0.52 | 1.52 | 4.52 | 16.43 | 11.77 | 119.36 | 9.37 | -0.11 | -68.25 | 3.48 | 91.84 | 4077.78 | 116.29 | 1.15 | 8.67 | 97.95 | 0.12 | 9.23 |
| 21Q2 (10) | 0.51 | 2.84 | 5.3 | 14.7 | 12.3 | 149.15 | 9.38 | -45.87 | -56.55 | 1.81 | 11.68 | 0 | 114.97 | -6.93 | 9.73 | 97.83 | -8.16 | 8.88 |
| 21Q1 (9) | 0.50 | 4.44 | 6.65 | 13.09 | 33.03 | 73.38 | 17.33 | -36.43 | 1025.32 | 1.62 | 110.0 | 0 | 123.53 | -4.68 | 15.44 | 106.52 | -6.55 | 15.13 |
| 20Q4 (8) | 0.48 | -4.14 | 0.17 | 9.84 | 31.38 | 66.5 | 27.26 | -7.62 | -45.69 | 0.77 | 828.57 | 0 | 129.60 | 21.11 | 21.09 | 113.99 | 27.12 | 22.03 |
| 20Q3 (7) | 0.50 | 2.27 | -12.89 | 7.49 | 26.95 | -22.3 | 29.51 | 36.68 | 592.72 | 0.08 | 0 | -98.6 | 107.01 | 2.13 | 11.84 | 89.67 | -0.2 | 21.0 |
| 20Q2 (6) | 0.49 | 4.15 | -15.69 | 5.9 | -21.85 | -43.27 | 21.59 | 1301.95 | 282.8 | 0.00 | 0 | -100.0 | 104.78 | -2.08 | 9.4 | 89.85 | -2.89 | 21.26 |
| 20Q1 (5) | 0.47 | -1.9 | -21.39 | 7.55 | 27.75 | -26.48 | 1.54 | -96.93 | -68.38 | 0.00 | 0 | -100.0 | 107.01 | -0.02 | 11.9 | 92.52 | -0.95 | 34.42 |
| 19Q4 (4) | 0.48 | -16.64 | 0.0 | 5.91 | -38.69 | 0.0 | 50.19 | 1078.17 | 0.0 | 0.00 | -100.0 | 0.0 | 107.03 | 11.86 | 0.0 | 93.41 | 26.04 | 0.0 |
| 19Q3 (3) | 0.57 | -1.02 | 0.0 | 9.64 | -7.31 | 0.0 | 4.26 | -24.47 | 0.0 | 5.95 | 168.28 | 0.0 | 95.68 | -0.1 | 0.0 | 74.11 | 0.01 | 0.0 |
| 19Q2 (2) | 0.58 | -2.88 | 0.0 | 10.4 | 1.27 | 0.0 | 5.64 | 15.81 | 0.0 | 2.22 | -33.73 | 0.0 | 95.78 | 0.16 | 0.0 | 74.10 | 7.66 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 10.27 | 0.0 | 0.0 | 4.87 | 0.0 | 0.0 | 3.35 | 0.0 | 0.0 | 95.63 | 0.0 | 0.0 | 68.83 | 0.0 | 0.0 |
