- 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) | 0.43 | -28.52 | 1.73 | -47.42 | 4.29 | 2.39 | 1.32 | -16.46 | 73.00 | 409.3 | 184.60 | 54.53 | 83.20 | 73.88 |
| 2022 (9) | 0.61 | -3.75 | 3.29 | -7.58 | 4.19 | 21.8 | 1.58 | 0 | 14.33 | -85.81 | 119.46 | 1.8 | 47.85 | 29.25 |
| 2021 (8) | 0.63 | 3.23 | 3.56 | 49.58 | 3.44 | 7.17 | -2.19 | 0 | 101.00 | 0.0 | 117.35 | -35.99 | 37.02 | -20.75 |
| 2020 (7) | 0.61 | -1.3 | 2.38 | -31.01 | 3.21 | -1.53 | -1.80 | 0 | 101.00 | 0.0 | 183.34 | 51.87 | 46.71 | 63.89 |
| 2019 (6) | 0.62 | 7.59 | 3.45 | 7.48 | 3.26 | -23.47 | -3.90 | 0 | 101.00 | 0.0 | 120.72 | -9.51 | 28.50 | -23.9 |
| 2018 (5) | 0.57 | 2.54 | 3.21 | 5.25 | 4.26 | 20.68 | 1.23 | 0 | 101.00 | 2026.32 | 133.41 | 1.91 | 37.45 | 10.7 |
| 2017 (4) | 0.56 | 3.59 | 3.05 | 8.93 | 3.53 | -12.84 | -3.30 | 0 | 4.75 | 0.0 | 130.91 | -16.08 | 33.83 | -27.7 |
| 2016 (3) | 0.54 | 18.58 | 2.8 | 51.35 | 4.05 | 2.27 | -4.26 | 0 | 4.75 | 0.0 | 155.99 | -19.73 | 46.79 | -33.59 |
| 2015 (2) | 0.46 | 10.42 | 1.85 | 59.48 | 3.96 | -5.71 | -8.97 | 0 | 4.75 | 0.0 | 194.32 | -6.29 | 70.46 | -19.3 |
| 2014 (1) | 0.41 | -2.2 | 1.16 | -23.68 | 4.2 | 18.31 | 3.72 | 140.0 | 4.75 | 0 | 207.37 | 2.6 | 87.31 | 21.33 |
| 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) | 0.43 | -2.87 | -28.52 | 1.73 | -10.82 | -47.42 | 1.44 | -42.86 | -31.43 | 39.50 | 0.0 | 37.79 | 184.60 | 2.2 | 54.53 | 83.20 | 4.12 | 73.88 |
| 23Q3 (19) | 0.45 | -20.48 | -28.14 | 1.94 | -34.46 | -43.27 | 2.52 | 500.0 | 3.28 | 39.50 | -52.41 | 31.67 | 180.62 | 37.49 | 54.67 | 79.91 | 48.45 | 82.73 |
| 23Q2 (18) | 0.56 | -5.38 | -9.42 | 2.96 | -6.33 | 32.14 | 0.42 | -69.78 | 55.56 | 83.00 | 0.0 | -16.16 | 131.37 | 8.05 | -28.84 | 53.83 | 14.85 | -15.96 |
| 23Q1 (17) | 0.59 | -2.2 | -4.42 | 3.16 | -3.95 | -11.48 | 1.39 | -33.81 | -4.79 | 83.00 | 189.53 | -16.16 | 121.58 | 1.77 | 2.96 | 46.87 | -2.05 | 16.3 |
| 22Q4 (16) | 0.61 | -2.35 | -3.75 | 3.29 | -3.8 | -7.58 | 2.10 | -13.93 | 517.65 | 28.67 | -4.44 | -67.79 | 119.46 | 2.29 | 1.8 | 47.85 | 9.42 | 29.25 |
| 22Q3 (15) | 0.62 | 0.24 | -1.23 | 3.42 | 52.68 | -1.72 | 2.44 | 803.7 | 233.33 | 30.00 | -69.7 | -66.29 | 116.78 | -36.74 | 1.0 | 43.73 | -31.73 | 34.64 |
| 22Q2 (14) | 0.62 | -0.16 | -0.27 | 2.24 | -37.25 | -0.44 | 0.27 | -81.51 | 113.64 | 99.00 | 0.0 | 11.24 | 184.60 | 56.33 | 4.52 | 64.05 | 58.93 | 39.33 |
| 22Q1 (13) | 0.62 | -1.51 | 0.75 | 3.57 | 0.28 | 55.22 | 1.46 | 329.41 | 127.39 | 99.00 | 11.24 | 11.24 | 118.08 | 0.62 | -34.08 | 40.30 | 8.86 | -2.4 |
| 21Q4 (12) | 0.63 | 0.21 | 3.23 | 3.56 | 2.3 | 49.58 | 0.34 | 118.58 | 112.5 | 89.00 | 0.0 | 0.0 | 117.35 | 1.5 | -35.99 | 37.02 | 13.98 | -20.75 |
| 21Q3 (11) | 0.63 | 1.21 | 2.78 | 3.48 | 54.67 | 52.63 | -1.83 | 7.58 | -216.56 | 89.00 | 0.0 | 0.0 | 115.62 | -34.54 | -34.13 | 32.48 | -29.35 | -21.34 |
| 21Q2 (10) | 0.62 | 0.86 | 1.24 | 2.25 | -2.17 | -34.97 | -1.98 | 62.85 | -35.62 | 89.00 | 0.0 | 0 | 176.62 | -1.4 | 50.62 | 45.97 | 11.33 | 81.99 |
| 21Q1 (9) | 0.62 | 0.92 | -1.24 | 2.3 | -3.36 | -34.84 | -5.33 | -95.96 | 2.38 | 89.00 | 0.0 | 0 | 179.12 | -2.3 | 52.25 | 41.29 | -11.6 | 61.67 |
| 20Q4 (8) | 0.61 | -0.23 | -1.3 | 2.38 | 4.39 | -31.01 | -2.72 | -273.25 | 39.01 | 89.00 | 0.0 | 0 | 183.34 | 4.44 | 51.87 | 46.71 | 13.13 | 63.89 |
| 20Q3 (7) | 0.61 | -0.31 | 0.39 | 2.28 | -34.1 | -34.86 | 1.57 | 207.53 | 122.59 | 89.00 | 0 | 0 | 175.54 | 49.7 | 40.66 | 41.29 | 63.46 | 37.68 |
| 20Q2 (6) | 0.61 | -1.61 | 3.51 | 3.46 | -1.98 | 0.58 | -1.46 | 73.26 | 63.59 | 0.00 | 0 | 0 | 117.26 | -0.33 | -7.06 | 25.26 | -1.1 | -22.13 |
| 20Q1 (5) | 0.62 | 0.86 | 8.65 | 3.53 | 2.32 | 13.14 | -5.46 | -22.42 | -680.0 | 0.00 | 0 | 0 | 117.65 | -2.54 | -11.42 | 25.54 | -10.39 | -18.66 |
| 19Q4 (4) | 0.62 | 1.48 | 0.0 | 3.45 | -1.43 | 0.0 | -4.46 | 35.83 | 0.0 | 0.00 | 0 | 0.0 | 120.72 | -3.27 | 0.0 | 28.50 | -4.97 | 0.0 |
| 19Q3 (3) | 0.61 | 2.79 | 0.0 | 3.5 | 1.74 | 0.0 | -6.95 | -73.32 | 0.0 | 0.00 | 0 | 0.0 | 124.80 | -1.09 | 0.0 | 29.99 | -7.55 | 0.0 |
| 19Q2 (2) | 0.59 | 3.28 | 0.0 | 3.44 | 10.26 | 0.0 | -4.01 | -472.86 | 0.0 | 0.00 | 0 | 0.0 | 126.17 | -5.01 | 0.0 | 32.44 | 3.31 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 3.12 | 0.0 | 0.0 | -0.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.82 | 0.0 | 0.0 | 31.40 | 0.0 | 0.0 |
