- 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) | 0.12 | -52.49 | 0 | 0 | 112.28 | 1.44 | 6.86 | -97.03 | 0.00 | 0 | 403.69 | 28.66 | 246.06 | -5.98 |
| 2022 (9) | 0.25 | -28.41 | 17.09 | -18.11 | 110.69 | 11.3 | 230.94 | 305.44 | 0.00 | 0 | 313.77 | 61.78 | 261.70 | 95.24 |
| 2021 (8) | 0.34 | 43.43 | 20.87 | 171.39 | 99.45 | 19.02 | 56.96 | -10.83 | 1.77 | 151.56 | 193.95 | -17.13 | 134.04 | -8.9 |
| 2020 (7) | 0.24 | -15.93 | 7.69 | -40.98 | 83.56 | 4.44 | 63.88 | 92.29 | 0.71 | -40.36 | 234.04 | 11.59 | 147.13 | 8.58 |
| 2019 (6) | 0.28 | 4.14 | 13.03 | 0.15 | 80.01 | 1.25 | 33.22 | 135.77 | 1.18 | 385.41 | 209.73 | 27.71 | 135.51 | 14.09 |
| 2018 (5) | 0.27 | -44.19 | 13.01 | -48.02 | 79.02 | 2.86 | 14.09 | 90.41 | 0.24 | -95.03 | 164.22 | 7.78 | 118.77 | 34.74 |
| 2017 (4) | 0.49 | -12.49 | 25.03 | -17.93 | 76.82 | -5.29 | 7.40 | 104.99 | 4.90 | -64.36 | 152.37 | 17.42 | 88.15 | 5.57 |
| 2016 (3) | 0.56 | -0.29 | 30.5 | 2.94 | 81.11 | 1.16 | 3.61 | 47.35 | 13.74 | -20.67 | 129.76 | -22.96 | 83.50 | -18.28 |
| 2015 (2) | 0.56 | -1.39 | 29.63 | -1.13 | 80.18 | -10.92 | 2.45 | 17.22 | 17.31 | -23.96 | 168.43 | 46.33 | 102.18 | 54.35 |
| 2014 (1) | 0.57 | -1.28 | 29.97 | 16.43 | 90.01 | -1.22 | 2.09 | 0 | 22.77 | 0 | 115.10 | -27.77 | 66.20 | -32.9 |
| 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) | 0.12 | -20.36 | -52.49 | 0 | -100.0 | -100.0 | 438.61 | 2711.6 | -34.84 | 0.00 | 0 | 0 | 403.69 | 26.21 | 28.66 | 246.06 | 14.45 | -5.98 |
| 23Q3 (19) | 0.15 | -22.54 | -58.64 | 0.49 | -92.61 | -97.59 | 15.60 | 122.24 | -32.7 | 0.00 | 0 | -100.0 | 319.86 | 28.68 | 104.47 | 214.99 | 18.52 | 113.22 |
| 23Q2 (18) | 0.19 | 17.76 | -43.92 | 6.63 | 142.86 | -51.11 | -70.13 | -576.28 | -381.99 | 0.00 | 0 | -100.0 | 248.57 | -46.94 | 47.55 | 181.39 | -54.87 | 82.25 |
| 23Q1 (17) | 0.16 | -34.6 | -58.75 | 2.73 | -84.03 | -87.87 | -10.37 | -101.54 | -135.32 | 0.00 | 0 | -100.0 | 468.45 | 49.3 | 201.84 | 401.92 | 53.58 | 308.21 |
| 22Q4 (16) | 0.25 | -30.68 | -28.41 | 17.09 | -15.9 | -18.11 | 673.14 | 2803.97 | 924.57 | 0.00 | -100.0 | -100.0 | 313.77 | 100.58 | 61.78 | 261.70 | 159.55 | 95.24 |
| 22Q3 (15) | 0.35 | 5.04 | 14.82 | 20.32 | 49.85 | 182.22 | 23.18 | -6.8 | -52.96 | 3.50 | -41.02 | -17.09 | 156.43 | -7.15 | -9.58 | 100.83 | 1.31 | -10.64 |
| 22Q2 (14) | 0.34 | -13.39 | 8.92 | 13.56 | -39.73 | -20.75 | 24.87 | -15.29 | -40.6 | 5.94 | -9.61 | 34.64 | 168.47 | 8.55 | -4.75 | 99.53 | 1.09 | 11.06 |
| 22Q1 (13) | 0.39 | 13.51 | 72.78 | 22.5 | 7.81 | 215.57 | 29.36 | -55.31 | -62.66 | 6.57 | -6.75 | 80.71 | 155.20 | -19.98 | -37.79 | 98.46 | -26.54 | -35.66 |
| 21Q4 (12) | 0.34 | 11.19 | 43.43 | 20.87 | 189.86 | 171.39 | 65.70 | 33.32 | -15.64 | 7.05 | 66.78 | 82.05 | 193.95 | 12.1 | -17.13 | 134.04 | 18.79 | -8.9 |
| 21Q3 (11) | 0.31 | -0.36 | 25.27 | 7.2 | -57.92 | -0.28 | 49.28 | 17.7 | -45.23 | 4.23 | -4.23 | 0 | 173.01 | -2.19 | 6.48 | 112.84 | 25.91 | 5.02 |
| 21Q2 (10) | 0.31 | 37.39 | 8.75 | 17.11 | 139.97 | 112.55 | 41.87 | -46.75 | -62.57 | 4.41 | 21.32 | 525.92 | 176.88 | -29.1 | 24.49 | 89.62 | -41.44 | 10.02 |
| 21Q1 (9) | 0.23 | -5.77 | 3.3 | 7.13 | -7.28 | 11.93 | 78.63 | 0.96 | 222.52 | 3.64 | -6.06 | 0 | 249.48 | 6.6 | 46.63 | 153.03 | 4.01 | 36.08 |
| 20Q4 (8) | 0.24 | -2.89 | -15.93 | 7.69 | 6.51 | -40.98 | 77.88 | -13.45 | 324.65 | 3.87 | 0 | -58.36 | 234.04 | 44.04 | 11.59 | 147.13 | 36.93 | 8.58 |
| 20Q3 (7) | 0.25 | -13.5 | -20.64 | 7.22 | -10.31 | -51.99 | 89.98 | -19.55 | 64.92 | 0.00 | -100.0 | -100.0 | 162.48 | 14.36 | -5.38 | 107.45 | 31.91 | -14.01 |
| 20Q2 (6) | 0.28 | 30.5 | -13.05 | 8.05 | 26.37 | -41.92 | 111.85 | 358.78 | 342.79 | 0.70 | 0 | -70.29 | 142.08 | -16.49 | -2.94 | 81.46 | -27.57 | -18.48 |
| 20Q1 (5) | 0.22 | -23.32 | -10.8 | 6.37 | -51.11 | -36.3 | 24.38 | 32.93 | -27.48 | 0.00 | -100.0 | -100.0 | 170.14 | -18.88 | -1.57 | 112.46 | -17.01 | -15.81 |
| 19Q4 (4) | 0.28 | -8.32 | 0.0 | 13.03 | -13.36 | 0.0 | 18.34 | -66.39 | 0.0 | 9.30 | 535.0 | 0.0 | 209.73 | 22.14 | 0.0 | 135.51 | 8.45 | 0.0 |
| 19Q3 (3) | 0.31 | -5.23 | 0.0 | 15.04 | 8.51 | 0.0 | 54.56 | 115.99 | 0.0 | 1.46 | -38.28 | 0.0 | 171.71 | 17.3 | 0.0 | 124.95 | 25.04 | 0.0 |
| 19Q2 (2) | 0.33 | 33.88 | 0.0 | 13.86 | 38.6 | 0.0 | 25.26 | -24.87 | 0.0 | 2.37 | 232.12 | 0.0 | 146.38 | -15.32 | 0.0 | 99.93 | -25.19 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 10.0 | 0.0 | 0.0 | 33.62 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 172.86 | 0.0 | 0.0 | 133.58 | 0.0 | 0.0 |
