- 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) | 0.35 | -4.79 | 26.27 | -10.55 | 38.49 | 17.03 | -17.08 | 0 | 1.56 | 0.0 | 151.07 | -24.55 | 117.94 | -14.26 |
| 2022 (9) | 0.37 | 27.41 | 29.37 | 208.83 | 32.89 | -4.47 | -26.96 | 0 | 1.56 | 0.0 | 200.23 | -36.69 | 137.56 | -49.5 |
| 2021 (8) | 0.29 | -2.85 | 9.51 | -3.94 | 34.43 | -44.68 | -20.72 | 0 | 1.56 | 0.0 | 316.26 | 9.9 | 272.42 | 29.05 |
| 2020 (7) | 0.30 | -39.93 | 9.9 | -17.02 | 62.24 | -15.41 | 34.34 | -38.05 | 1.56 | 0 | 287.77 | 58.32 | 211.10 | 55.98 |
| 2019 (6) | 0.49 | 10.48 | 11.93 | 24.14 | 73.58 | 24.52 | 55.43 | -35.93 | 0.00 | 0 | 181.77 | -7.17 | 135.34 | -16.32 |
| 2018 (5) | 0.44 | 18.33 | 9.61 | 241.99 | 59.09 | 24.87 | 86.52 | 6.89 | 0.00 | 0 | 195.81 | -17.56 | 161.73 | 13.62 |
| 2017 (4) | 0.38 | 0.24 | 2.81 | 11.07 | 47.32 | 182.85 | 80.94 | -19.64 | 0.00 | 0 | 237.53 | 2.17 | 142.34 | 4.85 |
| 2016 (3) | 0.38 | 168.82 | 2.53 | 743.33 | 16.73 | 213.3 | 100.72 | 0 | 0.00 | 0 | 232.49 | -63.14 | 135.75 | -72.27 |
| 2015 (2) | 0.14 | 14.63 | 0.3 | 0 | 5.34 | 1086.67 | -151.88 | 0 | 0.00 | 0 | 630.79 | 0.02 | 489.48 | 58.03 |
| 2014 (1) | 0.12 | -57.57 | 0 | 0 | 0.45 | -46.43 | -952.64 | 0 | 0.00 | 0 | 630.66 | 213.01 | 309.74 | 162.91 |
| 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) | 0.35 | 5.84 | -4.79 | 26.27 | 1.51 | -10.55 | -22.56 | -13.54 | 30.13 | 15.23 | 0.0 | 0.0 | 151.07 | -24.24 | -24.55 | 117.94 | -25.07 | -14.26 |
| 23Q3 (19) | 0.33 | -3.95 | -5.05 | 25.88 | -2.41 | -6.13 | -19.87 | -36.56 | 23.84 | 15.23 | 0.0 | 0.0 | 199.41 | 1.57 | -13.21 | 157.41 | 6.81 | 0.92 |
| 23Q2 (18) | 0.34 | -9.42 | -21.3 | 26.52 | -12.88 | 28.68 | -14.55 | -25.97 | 53.11 | 15.23 | 0.0 | 0.0 | 196.33 | 10.65 | 52.88 | 147.37 | 19.17 | 68.46 |
| 23Q1 (17) | 0.38 | 3.39 | 0.88 | 30.44 | 3.64 | 151.57 | -11.55 | 64.23 | -1325.93 | 15.23 | 0.0 | 0.0 | 177.43 | -11.39 | -19.66 | 123.66 | -10.1 | -33.37 |
| 22Q4 (16) | 0.37 | 5.55 | 27.41 | 29.37 | 6.53 | 208.83 | -32.29 | -23.76 | -31.05 | 15.23 | 0.0 | 0.0 | 200.23 | -12.85 | -36.69 | 137.56 | -11.8 | -49.5 |
| 22Q3 (15) | 0.35 | -20.38 | 30.84 | 27.57 | 33.77 | 190.21 | -26.09 | 15.92 | -42.72 | 15.23 | 0.0 | 0.0 | 229.75 | 78.91 | -59.19 | 155.97 | 78.29 | -69.67 |
| 22Q2 (14) | 0.43 | 16.1 | 89.13 | 20.61 | 70.33 | 116.95 | -31.03 | -3730.86 | 54.16 | 15.23 | 0.0 | 0.0 | 128.42 | -41.85 | -80.9 | 87.48 | -52.86 | -83.35 |
| 22Q1 (13) | 0.37 | 30.58 | 97.94 | 12.1 | 27.23 | 22.22 | -0.81 | 96.71 | -104.39 | 15.23 | 0.0 | 0.0 | 220.85 | -30.17 | -35.47 | 185.58 | -31.88 | -27.46 |
| 21Q4 (12) | 0.29 | 8.39 | -2.85 | 9.51 | 0.11 | -3.94 | -24.64 | -34.79 | -1203.7 | 15.23 | 0.0 | -93.85 | 316.26 | -43.82 | 9.9 | 272.42 | -47.02 | 29.05 |
| 21Q3 (11) | 0.26 | 15.09 | -41.3 | 9.5 | 0.0 | -10.55 | -18.28 | 72.99 | -146.66 | 15.23 | 0.0 | 244.62 | 562.97 | -16.26 | 149.74 | 514.23 | -2.14 | 265.74 |
| 21Q2 (10) | 0.23 | 21.51 | -61.68 | 9.5 | -4.04 | -59.9 | -67.69 | -466.49 | -258.34 | 15.23 | 0.0 | 161.54 | 672.25 | 96.42 | 356.69 | 525.49 | 105.4 | 441.63 |
| 21Q1 (9) | 0.19 | -35.91 | -54.45 | 9.9 | 0.0 | 1.64 | 18.47 | 1077.25 | -62.79 | 15.23 | -93.85 | 0 | 342.26 | 18.94 | 60.72 | 255.84 | 21.19 | 95.61 |
| 20Q4 (8) | 0.30 | -34.52 | -39.93 | 9.9 | -6.78 | -17.02 | -1.89 | -104.82 | -103.99 | 247.50 | 5500.0 | 0 | 287.77 | 27.66 | 58.32 | 211.10 | 50.14 | 55.98 |
| 20Q3 (7) | 0.45 | -24.87 | -21.22 | 10.62 | -55.17 | -23.27 | 39.18 | -8.35 | -43.23 | 4.42 | -24.11 | 0 | 225.42 | 53.14 | 42.54 | 140.60 | 44.92 | 15.91 |
| 20Q2 (6) | 0.60 | 44.44 | 3.5 | 23.69 | 143.22 | 144.73 | 42.75 | -13.88 | -29.77 | 5.82 | 0 | 0 | 147.20 | -30.88 | -4.02 | 97.02 | -25.82 | -23.41 |
| 20Q1 (5) | 0.42 | -15.47 | -9.64 | 9.74 | -18.36 | 5.98 | 49.64 | 4.79 | 20.84 | 0.00 | 0 | 0 | 212.95 | 17.15 | 10.21 | 130.79 | -3.36 | -21.07 |
| 19Q4 (4) | 0.49 | -14.12 | 0.0 | 11.93 | -13.8 | 0.0 | 47.37 | -31.36 | 0.0 | 0.00 | 0 | 0.0 | 181.77 | 14.94 | 0.0 | 135.34 | 11.57 | 0.0 |
| 19Q3 (3) | 0.57 | -1.29 | 0.0 | 13.84 | 42.98 | 0.0 | 69.01 | 13.37 | 0.0 | 0.00 | 0 | 0.0 | 158.14 | 3.11 | 0.0 | 121.30 | -4.25 | 0.0 |
| 19Q2 (2) | 0.58 | 26.1 | 0.0 | 9.68 | 5.33 | 0.0 | 60.87 | 48.17 | 0.0 | 0.00 | 0 | 0.0 | 153.37 | -20.62 | 0.0 | 126.68 | -23.55 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 9.19 | 0.0 | 0.0 | 41.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 193.22 | 0.0 | 0.0 | 165.71 | 0.0 | 0.0 |
