- 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) | 0.32 | -26.7 | 4.16 | 39.13 | 3.84 | -11.52 | -5.80 | 0 | 11.14 | 0.0 | 218.30 | 39.08 | 134.87 | 9.0 |
| 2022 (9) | 0.43 | -12.84 | 2.99 | -28.12 | 4.34 | -7.86 | -6.46 | 0 | 11.14 | 0.0 | 156.96 | -13.03 | 123.73 | -14.97 |
| 2021 (8) | 0.50 | 46.86 | 4.16 | 45.96 | 4.71 | -22.15 | -14.65 | 0 | 11.14 | 0.0 | 180.48 | 5.95 | 145.52 | 8.29 |
| 2020 (7) | 0.34 | 40.41 | 2.85 | 81.53 | 6.05 | -6.49 | 5.49 | -78.36 | 11.14 | 239.13 | 170.35 | -22.18 | 134.38 | -17.76 |
| 2019 (6) | 0.24 | 53.94 | 1.57 | 112.16 | 6.47 | 3.85 | 25.37 | 37.21 | 3.29 | 0 | 218.90 | -10.28 | 163.40 | -15.57 |
| 2018 (5) | 0.16 | -41.8 | 0.74 | -57.95 | 6.23 | 10.85 | 18.49 | 1.82 | 0.00 | 0 | 243.99 | -23.69 | 193.53 | -31.73 |
| 2017 (4) | 0.27 | 9.87 | 1.76 | 57.14 | 5.62 | -22.7 | 18.16 | -51.0 | 2.68 | 0 | 319.72 | -16.06 | 283.48 | -19.5 |
| 2016 (3) | 0.24 | 29.77 | 1.12 | 30.23 | 7.27 | -9.69 | 37.06 | 47.01 | 0.00 | 0 | 380.87 | -34.76 | 352.17 | -33.82 |
| 2015 (2) | 0.19 | -28.34 | 0.86 | -41.1 | 8.05 | 0.37 | 25.21 | 234.79 | 0.00 | 0 | 583.84 | 52.92 | 532.14 | 64.8 |
| 2014 (1) | 0.26 | -42.38 | 1.46 | -34.53 | 8.02 | 8.97 | 7.53 | 175.82 | 0.00 | 0 | 381.79 | 108.73 | 322.90 | 114.35 |
| 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) | 0.32 | -14.98 | -26.7 | 4.16 | 33.76 | 39.13 | -0.89 | 92.64 | 83.52 | 78.00 | 0.0 | 0.0 | 218.30 | -36.46 | 39.08 | 134.87 | -38.32 | 9.0 |
| 23Q3 (19) | 0.37 | -6.24 | -15.17 | 3.11 | -8.53 | -11.14 | -12.09 | -199.26 | -311.22 | 78.00 | 0.0 | 0.0 | 343.56 | 56.84 | 125.33 | 218.67 | 5.73 | 75.09 |
| 23Q2 (18) | 0.40 | -10.52 | -7.61 | 3.4 | 1.49 | 3.34 | -4.04 | 37.65 | 63.54 | 78.00 | 0.0 | 0.0 | 219.05 | 48.35 | 51.52 | 206.81 | 63.32 | 83.57 |
| 23Q1 (17) | 0.44 | 2.78 | 2.52 | 3.35 | 12.04 | 1.82 | -6.48 | -20.0 | 13.14 | 78.00 | 0.0 | 0.0 | 147.66 | -5.93 | -5.79 | 126.63 | 2.34 | 1.61 |
| 22Q4 (16) | 0.43 | -1.62 | -12.84 | 2.99 | -14.57 | -28.12 | -5.40 | -83.67 | 18.43 | 78.00 | 0.0 | 0.0 | 156.96 | 2.94 | -13.03 | 123.73 | -0.93 | -14.97 |
| 22Q3 (15) | 0.44 | 2.12 | 4.2 | 3.5 | 6.38 | -15.46 | -2.94 | 73.47 | 62.6 | 78.00 | 0.0 | 0.0 | 152.47 | 5.46 | -2.39 | 124.89 | 10.86 | 0.79 |
| 22Q2 (14) | 0.43 | -0.72 | 20.69 | 3.29 | 0.0 | 4.78 | -11.08 | -48.53 | 39.42 | 78.00 | 0.0 | 0.0 | 144.57 | -7.76 | -12.08 | 112.66 | -9.6 | -8.78 |
| 22Q1 (13) | 0.43 | -12.61 | 80.57 | 3.29 | -20.91 | 100.61 | -7.46 | -12.69 | 88.66 | 78.00 | 0.0 | 0.0 | 156.74 | -13.15 | -31.06 | 124.62 | -14.36 | -27.82 |
| 21Q4 (12) | 0.50 | 17.61 | 46.86 | 4.16 | 0.48 | 45.96 | -6.62 | 15.78 | -328.28 | 78.00 | 0.0 | 0.0 | 180.48 | 15.54 | 5.95 | 145.52 | 17.44 | 8.29 |
| 21Q3 (11) | 0.42 | 18.28 | 33.75 | 4.14 | 31.85 | 60.47 | -7.86 | 57.03 | -143.31 | 78.00 | 0.0 | 700.0 | 156.20 | -5.01 | -12.95 | 123.91 | 0.32 | 9.62 |
| 21Q2 (10) | 0.36 | 48.54 | 17.67 | 3.14 | 91.46 | 38.94 | -18.29 | 72.2 | -287.59 | 78.00 | 0.0 | 225.0 | 164.44 | -27.67 | -8.56 | 123.51 | -28.46 | -15.46 |
| 21Q1 (9) | 0.24 | -28.93 | -8.89 | 1.64 | -42.46 | -15.46 | -65.80 | -2368.97 | -690.87 | 78.00 | 0.0 | 0 | 227.36 | 33.47 | 11.11 | 172.65 | 28.48 | 23.23 |
| 20Q4 (8) | 0.34 | 7.11 | 40.41 | 2.85 | 10.47 | 81.53 | 2.90 | -84.02 | 154.1 | 78.00 | 700.0 | 0 | 170.35 | -5.07 | -22.18 | 134.38 | 18.88 | -17.76 |
| 20Q3 (7) | 0.32 | 4.06 | 81.14 | 2.58 | 14.16 | 268.57 | 18.15 | 86.15 | -47.77 | 9.75 | -59.38 | 0 | 179.44 | -0.22 | 0.36 | 113.04 | -22.63 | -10.6 |
| 20Q2 (6) | 0.30 | 15.01 | 70.06 | 2.26 | 16.49 | 276.67 | 9.75 | 217.19 | -82.38 | 24.00 | 0 | 0 | 179.83 | -12.12 | -5.14 | 146.10 | 4.28 | -2.14 |
| 20Q1 (5) | 0.26 | 9.53 | 41.2 | 1.94 | 23.57 | 76.36 | -8.32 | -55.22 | -124.02 | 0.00 | 0 | 0 | 204.63 | -6.52 | -1.57 | 140.10 | -14.26 | -15.95 |
| 19Q4 (4) | 0.24 | 38.18 | 0.0 | 1.57 | 124.29 | 0.0 | -5.36 | -115.42 | 0.0 | 0.00 | 0 | 0.0 | 218.90 | 22.43 | 0.0 | 163.40 | 29.23 | 0.0 |
| 19Q3 (3) | 0.17 | -2.3 | 0.0 | 0.7 | 16.67 | 0.0 | 34.75 | -37.2 | 0.0 | 0.00 | 0 | 0.0 | 178.79 | -5.69 | 0.0 | 126.44 | -15.31 | 0.0 |
| 19Q2 (2) | 0.18 | -4.51 | 0.0 | 0.6 | -45.45 | 0.0 | 55.33 | 59.73 | 0.0 | 0.00 | 0 | 0.0 | 189.58 | -8.81 | 0.0 | 149.30 | -10.43 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 34.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 207.89 | 0.0 | 0.0 | 166.69 | 0.0 | 0.0 |
