- 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) | 0.24 | -22.99 | 0.29 | -44.23 | 4.32 | -28.6 | 27.90 | -4.75 | 0.58 | -38.75 | 432.52 | 28.25 | 401.72 | 30.23 |
| 2022 (9) | 0.31 | -5.53 | 0.52 | 15.56 | 6.05 | 63.07 | 29.29 | 318.43 | 0.95 | -96.72 | 337.26 | 2.08 | 308.46 | 10.04 |
| 2021 (8) | 0.33 | 27.41 | 0.45 | 181.25 | 3.71 | 97.34 | 7.00 | -81.11 | 29.00 | 4540.0 | 330.39 | -14.52 | 280.31 | -20.64 |
| 2020 (7) | 0.26 | 16.55 | 0.16 | 0 | 1.88 | -4.08 | 37.06 | -94.98 | 0.62 | 0 | 386.52 | -8.84 | 353.22 | -11.26 |
| 2019 (6) | 0.22 | -51.43 | 0 | 0 | 1.96 | -20.33 | 738.15 | 0 | 0.00 | 0 | 424.02 | 180.73 | 398.05 | 235.62 |
| 2018 (5) | 0.46 | -4.73 | 0.12 | -62.5 | 2.46 | -14.29 | -12.05 | 0 | 0.00 | 0 | 151.04 | -11.31 | 118.60 | -2.17 |
| 2017 (4) | 0.48 | -21.81 | 0.32 | -60.98 | 2.87 | -36.08 | -10.97 | 0 | 0.00 | 0 | 170.31 | 14.8 | 121.23 | 19.23 |
| 2016 (3) | 0.62 | 36.46 | 0.82 | -75.3 | 4.49 | -60.96 | -67.94 | 0 | 0.00 | 0 | 148.36 | -23.46 | 101.68 | -18.47 |
| 2015 (2) | 0.45 | 1.85 | 3.32 | 22.96 | 11.5 | -21.88 | -4.34 | 0 | 0.00 | 0 | 193.84 | -18.55 | 124.72 | -22.13 |
| 2014 (1) | 0.44 | -27.52 | 2.7 | -38.5 | 14.72 | 28.9 | -2.82 | 0 | 0.00 | 0 | 237.99 | 77.86 | 160.17 | 80.7 |
| 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) | 0.24 | -11.18 | -22.99 | 0.29 | -3.33 | -44.23 | 11.85 | -71.06 | 2676.09 | 7.00 | 320.0 | 122.73 | 432.52 | 12.55 | 28.25 | 401.72 | 16.14 | 30.23 |
| 23Q3 (19) | 0.27 | -4.81 | -12.89 | 0.3 | -6.25 | -36.17 | 40.94 | -3.05 | 42.95 | 1.67 | -1.96 | -46.97 | 384.29 | 4.71 | 14.14 | 345.89 | 2.04 | 15.54 |
| 23Q2 (18) | 0.28 | 8.91 | -19.02 | 0.32 | -8.57 | -41.82 | 42.23 | 146.96 | -25.96 | 1.70 | -73.16 | -36.25 | 367.00 | -11.9 | 24.86 | 338.96 | -9.95 | 34.11 |
| 23Q1 (17) | 0.26 | -16.37 | -21.75 | 0.35 | -32.69 | -20.45 | 17.10 | 3817.39 | -63.21 | 6.33 | 101.52 | 64.2 | 416.55 | 23.51 | 30.29 | 376.42 | 22.03 | 42.45 |
| 22Q4 (16) | 0.31 | 0.48 | -5.53 | 0.52 | 10.64 | 15.56 | -0.46 | -101.61 | -102.05 | 3.14 | 0.0 | -56.65 | 337.26 | 0.17 | 2.08 | 308.46 | 3.04 | 10.04 |
| 22Q3 (15) | 0.31 | -11.52 | -13.34 | 0.47 | -14.55 | 6.82 | 28.64 | -49.79 | 6066.67 | 3.14 | 17.86 | -21.43 | 336.68 | 14.54 | 27.56 | 299.36 | 18.45 | 36.64 |
| 22Q2 (14) | 0.35 | 5.24 | 19.1 | 0.55 | 25.0 | 266.67 | 57.04 | 22.72 | 204.26 | 2.67 | -30.86 | -33.33 | 293.93 | -8.07 | -9.89 | 252.74 | -4.35 | -6.27 |
| 22Q1 (13) | 0.33 | 0.97 | 26.4 | 0.44 | -2.22 | 193.33 | 46.48 | 107.5 | 294.23 | 3.86 | -46.8 | -3.57 | 319.72 | -3.23 | -14.46 | 264.24 | -5.73 | -19.58 |
| 21Q4 (12) | 0.33 | -7.83 | 27.41 | 0.45 | 2.27 | 181.25 | 22.40 | 4766.67 | -81.79 | 7.25 | 81.25 | 1495.0 | 330.39 | 25.18 | -14.52 | 280.31 | 27.95 | -20.64 |
| 21Q3 (11) | 0.36 | 21.61 | 55.99 | 0.44 | 193.33 | 158.82 | -0.48 | 99.12 | 98.76 | 4.00 | 0.0 | 0 | 263.93 | -19.09 | -42.26 | 219.08 | -18.75 | -48.47 |
| 21Q2 (10) | 0.30 | 11.69 | 54.69 | 0.15 | 0.0 | 0 | -54.71 | -564.04 | -265.71 | 4.00 | 0.0 | 0 | 326.20 | -12.73 | -34.99 | 269.64 | -17.94 | -41.25 |
| 21Q1 (9) | 0.26 | 1.77 | 37.71 | 0.15 | -6.25 | 0 | 11.79 | -90.42 | -21.97 | 4.00 | 780.0 | 0 | 373.77 | -3.3 | -24.9 | 328.59 | -6.97 | -13.17 |
| 20Q4 (8) | 0.26 | 12.86 | 16.55 | 0.16 | -5.88 | 0 | 123.04 | 417.36 | -44.12 | 0.45 | 0 | 0 | 386.52 | -15.44 | -8.84 | 353.22 | -16.93 | 2.99 |
| 20Q3 (7) | 0.23 | 20.59 | 22.77 | 0.17 | 0 | 0 | -38.77 | -159.16 | 98.02 | 0.00 | 0 | 0 | 457.07 | -8.9 | -4.92 | 425.19 | -7.36 | 13.12 |
| 20Q2 (6) | 0.19 | -0.57 | 5.53 | 0 | 0 | 0 | -14.96 | -199.01 | -100.63 | 0.00 | 0 | 0 | 501.75 | 0.82 | 1.91 | 458.99 | 21.29 | 21.96 |
| 20Q1 (5) | 0.19 | -13.86 | -52.23 | 0 | 0 | -100.0 | 15.11 | -93.14 | 29.15 | 0.00 | 0 | 0 | 497.68 | 17.37 | 205.12 | 378.41 | 10.34 | 197.73 |
| 19Q4 (4) | 0.22 | 18.88 | 0.0 | 0 | 0 | 0.0 | 220.19 | 111.24 | 0.0 | 0.00 | 0 | 0.0 | 424.02 | -11.79 | 0.0 | 342.95 | -8.76 | 0.0 |
| 19Q3 (3) | 0.19 | 3.65 | 0.0 | 0 | 0 | 0.0 | -1958.33 | -183.11 | 0.0 | 0.00 | 0 | 0.0 | 480.70 | -2.36 | 0.0 | 375.88 | -0.13 | 0.0 |
| 19Q2 (2) | 0.18 | -54.99 | 0.0 | 0 | -100.0 | 0.0 | 2356.33 | 20039.57 | 0.0 | 0.00 | 0 | 0.0 | 492.33 | 201.84 | 0.0 | 376.36 | 196.11 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 11.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 163.11 | 0.0 | 0.0 | 127.10 | 0.0 | 0.0 |
