- 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) | 0.72 | 10.45 | 4.51 | -13.93 | 1.21 | -69.29 | -6.98 | 0 | 0.00 | 0 | 5.88 | -90.67 | 1.54 | -96.94 |
| 2022 (9) | 0.65 | 7.86 | 5.24 | -1.5 | 3.94 | -7.94 | -5.00 | 0 | 0.00 | 0 | 63.03 | 75.72 | 50.34 | 80.88 |
| 2021 (8) | 0.61 | 5.88 | 5.32 | -10.59 | 4.28 | 4.39 | -6.21 | 0 | 0.00 | 0 | 35.87 | -26.06 | 27.83 | -28.12 |
| 2020 (7) | 0.57 | 3.23 | 5.95 | 2.41 | 4.1 | -5.75 | -1.06 | 0 | 0.00 | 0 | 48.51 | -74.27 | 38.72 | -74.06 |
| 2019 (6) | 0.56 | -0.41 | 5.81 | 1.57 | 4.35 | -26.77 | -3.24 | 0 | 0.00 | 0 | 188.55 | 109.94 | 149.29 | 89.91 |
| 2018 (5) | 0.56 | 185.5 | 5.72 | 1534.29 | 5.94 | -8.62 | -13.57 | 0 | 0.00 | 0 | 89.81 | -70.64 | 78.61 | -70.96 |
| 2017 (4) | 0.20 | 5.68 | 0.35 | 0 | 6.5 | -3.27 | 11.38 | -89.34 | 0.00 | 0 | 305.94 | -4.8 | 270.68 | -4.81 |
| 2016 (3) | 0.18 | -5.38 | 0 | 0 | 6.72 | -8.7 | 106.71 | -94.04 | 0.00 | 0 | 321.38 | -7.65 | 284.36 | -8.38 |
| 2015 (2) | 0.20 | 9.79 | 0 | 0 | 7.36 | 4.84 | 1789.17 | 1050.96 | 0.00 | 0 | 348.00 | -3.3 | 310.37 | -4.48 |
| 2014 (1) | 0.18 | -8.11 | 0 | 0 | 7.02 | -2.5 | 155.45 | -11.28 | 0.00 | 0 | 359.87 | 20.5 | 324.93 | 25.5 |
| 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) | 0.72 | 2.22 | 10.45 | 4.51 | -9.8 | -13.93 | -10.52 | -115.13 | -237.18 | 64.11 | 0.0 | 0.0 | 5.88 | -83.49 | -90.67 | 1.54 | -94.81 | -96.94 |
| 23Q3 (19) | 0.71 | 3.08 | 10.21 | 5.0 | -2.53 | -4.03 | -4.89 | 45.61 | -21.04 | 64.11 | 0.0 | 0.0 | 35.61 | 20.06 | -47.69 | 29.69 | 69.75 | -43.76 |
| 23Q2 (18) | 0.69 | 3.27 | 8.89 | 5.13 | -0.77 | -2.66 | -8.99 | -118.73 | -94.59 | 64.11 | 0.0 | 0.0 | 29.66 | -42.82 | -61.46 | 17.49 | -58.03 | -68.0 |
| 23Q1 (17) | 0.66 | 1.51 | 5.53 | 5.17 | -1.34 | -1.71 | -4.11 | -31.73 | 54.88 | 64.11 | 0.0 | 0.0 | 51.87 | -17.71 | -42.91 | 41.67 | -17.22 | -43.11 |
| 22Q4 (16) | 0.65 | 2.0 | 7.86 | 5.24 | 0.58 | -1.5 | -3.12 | 22.77 | 47.39 | 64.11 | 0.0 | 0.0 | 63.03 | -7.4 | 75.72 | 50.34 | -4.64 | 80.88 |
| 22Q3 (15) | 0.64 | 1.84 | 5.34 | 5.21 | -1.14 | -2.8 | -4.04 | 12.55 | 60.0 | 64.11 | 0.0 | 0.0 | 68.07 | -11.55 | 53.14 | 52.79 | -3.42 | 41.0 |
| 22Q2 (14) | 0.63 | 0.08 | 6.13 | 5.27 | 0.19 | -8.67 | -4.62 | 49.29 | 19.37 | 64.11 | 0.0 | 0.0 | 76.96 | -15.3 | 47.94 | 54.66 | -25.38 | 68.7 |
| 22Q1 (13) | 0.63 | 3.76 | 8.39 | 5.26 | -1.13 | -10.24 | -9.11 | -53.63 | -214.14 | 64.11 | 0.0 | 0.0 | 90.86 | 153.3 | 112.09 | 73.25 | 163.21 | 118.4 |
| 21Q4 (12) | 0.61 | -0.39 | 5.88 | 5.32 | -0.75 | -10.59 | -5.93 | 41.29 | -62.02 | 64.11 | 0.0 | 0.0 | 35.87 | -19.3 | -26.06 | 27.83 | -25.67 | -28.12 |
| 21Q3 (11) | 0.61 | 2.61 | 6.67 | 5.36 | -7.11 | -11.26 | -10.10 | -76.27 | -1322.54 | 64.11 | 0.0 | 0.0 | 44.45 | -14.55 | -16.32 | 37.44 | 15.56 | -17.0 |
| 21Q2 (10) | 0.59 | 2.2 | 5.19 | 5.77 | -1.54 | -5.87 | -5.73 | -97.59 | -276.85 | 64.11 | 0.0 | 0.0 | 52.02 | 21.43 | -76.59 | 32.40 | -3.4 | -83.03 |
| 21Q1 (9) | 0.58 | 1.36 | 2.27 | 5.86 | -1.51 | -5.79 | -2.90 | 20.77 | 1.69 | 64.11 | 0.0 | 0 | 42.84 | -11.69 | -82.25 | 33.54 | -13.38 | -83.57 |
| 20Q4 (8) | 0.57 | 0.35 | 3.23 | 5.95 | -1.49 | 2.41 | -3.66 | -415.49 | -97.84 | 64.11 | 0.0 | 0 | 48.51 | -8.68 | -74.27 | 38.72 | -14.17 | -74.06 |
| 20Q3 (7) | 0.57 | 1.19 | 1.55 | 6.04 | -1.47 | 2.55 | -0.71 | -121.91 | 83.1 | 64.11 | 0.0 | 0 | 53.12 | -76.1 | -33.76 | 45.11 | -76.38 | -33.49 |
| 20Q2 (6) | 0.56 | -0.63 | 1.37 | 6.13 | -1.45 | 2.34 | 3.24 | 209.83 | 169.98 | 64.11 | 0 | 0 | 222.24 | -7.94 | 174.1 | 190.95 | -6.48 | 171.39 |
| 20Q1 (5) | 0.57 | 2.31 | 0.78 | 6.22 | 7.06 | 2.13 | -2.95 | -59.46 | -30.53 | 0.00 | 0 | 0 | 241.40 | 28.03 | 179.2 | 204.19 | 36.77 | 168.67 |
| 19Q4 (4) | 0.56 | -1.28 | 0.0 | 5.81 | -1.36 | 0.0 | -1.85 | 55.95 | 0.0 | 0.00 | 0 | 0.0 | 188.55 | 135.13 | 0.0 | 149.29 | 120.13 | 0.0 |
| 19Q3 (3) | 0.56 | 1.01 | 0.0 | 5.89 | -1.67 | 0.0 | -4.20 | 9.29 | 0.0 | 0.00 | 0 | 0.0 | 80.19 | -1.1 | 0.0 | 67.82 | -3.61 | 0.0 |
| 19Q2 (2) | 0.56 | -1.21 | 0.0 | 5.99 | -1.64 | 0.0 | -4.63 | -104.87 | 0.0 | 0.00 | 0 | 0.0 | 81.08 | -6.22 | 0.0 | 70.36 | -7.42 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 6.09 | 0.0 | 0.0 | -2.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 86.46 | 0.0 | 0.0 | 76.00 | 0.0 | 0.0 |
