- 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) | 0.38 | -25.12 | 4.86 | -43.36 | 25.16 | -17.4 | 12.65 | -37.93 | 0.00 | 0 | 189.42 | 32.58 | 95.36 | 21.48 |
| 2022 (9) | 0.51 | 9.67 | 8.58 | 36.62 | 30.46 | 10.12 | 20.38 | -44.42 | 0.00 | 0 | 142.87 | -22.74 | 78.50 | -9.19 |
| 2021 (8) | 0.46 | 8.44 | 6.28 | 23.38 | 27.66 | 3.83 | 36.67 | 33.83 | 0.10 | -65.94 | 184.93 | 9.78 | 86.44 | 5.87 |
| 2020 (7) | 0.43 | -0.72 | 5.09 | -10.86 | 26.64 | -11.82 | 27.40 | 56.48 | 0.31 | -58.13 | 168.45 | -5.11 | 81.65 | 0.57 |
| 2019 (6) | 0.43 | -16.11 | 5.71 | -19.01 | 30.21 | 4.1 | 17.51 | 49.53 | 0.73 | -52.52 | 177.52 | 17.42 | 81.19 | -0.53 |
| 2018 (5) | 0.51 | -19.96 | 7.05 | 18.29 | 29.02 | 5.07 | 11.71 | -20.77 | 1.54 | 775.76 | 151.19 | 37.0 | 81.62 | 48.18 |
| 2017 (4) | 0.64 | 44.37 | 5.96 | 61.08 | 27.62 | -6.66 | 14.78 | -68.06 | 0.18 | 0 | 110.36 | -41.09 | 55.08 | -49.51 |
| 2016 (3) | 0.44 | 9.68 | 3.7 | 14.91 | 29.59 | -9.21 | 46.27 | -10.23 | 0.00 | 0 | 187.33 | -7.83 | 109.09 | -12.51 |
| 2015 (2) | 0.40 | 0 | 3.22 | 0 | 32.59 | 0 | 51.54 | 0 | 0.00 | 0 | 203.24 | 0 | 124.69 | 0 |
| 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) | 0.38 | -0.76 | -25.12 | 4.86 | 4.29 | -43.36 | 16.35 | 24.62 | 24.43 | 0.00 | 0 | 0 | 189.42 | 2.74 | 32.58 | 95.36 | -6.43 | 21.48 |
| 23Q3 (19) | 0.38 | -17.91 | -18.0 | 4.66 | -24.23 | -43.52 | 13.12 | 16.93 | -17.38 | 0.00 | 0 | 0 | 184.36 | 19.28 | 20.21 | 101.91 | 44.94 | 19.54 |
| 23Q2 (18) | 0.47 | -9.3 | -17.97 | 6.15 | -11.64 | -29.15 | 11.22 | -5.0 | -63.91 | 0.00 | 0 | 0 | 154.56 | 10.12 | 17.68 | 70.31 | 19.98 | 2.69 |
| 23Q1 (17) | 0.51 | 1.34 | 17.84 | 6.96 | -18.88 | 12.08 | 11.81 | -10.12 | -69.01 | 0.00 | 0 | -100.0 | 140.36 | -1.76 | -28.05 | 58.60 | -25.35 | -42.86 |
| 22Q4 (16) | 0.51 | 8.68 | 9.67 | 8.58 | 4.0 | 36.62 | 13.14 | -17.25 | -61.85 | 0.00 | 0 | -100.0 | 142.87 | -6.84 | -22.74 | 78.50 | -7.92 | -9.19 |
| 22Q3 (15) | 0.47 | -17.88 | 1.72 | 8.25 | -4.95 | 39.12 | 15.88 | -48.92 | 2.98 | 0.00 | 0 | -100.0 | 153.36 | 16.77 | -16.27 | 85.25 | 24.51 | -7.08 |
| 22Q2 (14) | 0.57 | 30.29 | 1.57 | 8.68 | 39.77 | 35.41 | 31.09 | -18.42 | -28.82 | 0.00 | -100.0 | -100.0 | 131.34 | -32.67 | -12.22 | 68.47 | -33.23 | -3.97 |
| 22Q1 (13) | 0.44 | -5.69 | 4.41 | 6.21 | -1.11 | -5.77 | 38.11 | 10.66 | -29.1 | 0.11 | -74.19 | -84.22 | 195.08 | 5.49 | 11.62 | 102.55 | 18.64 | 45.32 |
| 21Q4 (12) | 0.46 | 0.81 | 8.44 | 6.28 | 5.9 | 23.38 | 34.44 | 123.35 | -35.99 | 0.41 | -68.21 | -50.84 | 184.93 | 0.97 | 9.78 | 86.44 | -5.79 | 5.87 |
| 21Q3 (11) | 0.46 | -18.0 | 1.3 | 5.93 | -7.49 | -8.2 | 15.42 | -64.7 | -60.28 | 1.30 | 75.4 | 3.79 | 183.15 | 22.4 | 17.39 | 91.75 | 28.68 | 18.92 |
| 21Q2 (10) | 0.56 | 33.92 | 5.51 | 6.41 | -2.73 | -3.03 | 43.68 | -18.73 | 310.53 | 0.74 | 9.65 | -85.27 | 149.63 | -14.38 | 10.77 | 71.30 | 1.03 | 35.42 |
| 21Q1 (9) | 0.42 | -2.04 | -3.91 | 6.59 | 29.47 | 4.44 | 53.75 | -0.09 | 187.13 | 0.68 | -19.6 | -73.86 | 174.77 | 3.75 | -1.34 | 70.57 | -13.57 | 3.95 |
| 20Q4 (8) | 0.43 | -5.83 | -0.72 | 5.09 | -21.21 | -10.86 | 53.80 | 38.59 | 202.42 | 0.84 | -32.88 | -69.65 | 168.45 | 7.97 | -5.11 | 81.65 | 5.83 | 0.57 |
| 20Q3 (7) | 0.45 | -14.6 | 1.27 | 6.46 | -2.27 | -2.12 | 38.82 | 264.85 | 56.47 | 1.25 | -75.12 | -52.53 | 156.02 | 15.5 | -9.2 | 77.15 | 46.53 | -1.57 |
| 20Q2 (6) | 0.53 | 21.97 | 0.57 | 6.61 | 4.75 | -5.71 | 10.64 | -43.16 | -38.46 | 5.03 | 94.66 | 44.1 | 135.08 | -23.75 | -4.41 | 52.65 | -22.45 | -15.38 |
| 20Q1 (5) | 0.43 | 1.21 | -3.74 | 6.31 | 10.51 | -7.48 | 18.72 | 5.23 | 70.18 | 2.59 | -6.66 | -55.7 | 177.15 | -0.21 | 4.16 | 67.89 | -16.38 | -2.47 |
| 19Q4 (4) | 0.43 | -3.94 | 0.0 | 5.71 | -13.48 | 0.0 | 17.79 | -28.3 | 0.0 | 2.77 | 5.0 | 0.0 | 177.52 | 3.32 | 0.0 | 81.19 | 3.59 | 0.0 |
| 19Q3 (3) | 0.45 | -15.19 | 0.0 | 6.6 | -5.85 | 0.0 | 24.81 | 43.49 | 0.0 | 2.64 | -24.47 | 0.0 | 171.82 | 21.59 | 0.0 | 78.38 | 25.97 | 0.0 |
| 19Q2 (2) | 0.53 | 16.74 | 0.0 | 7.01 | 2.79 | 0.0 | 17.29 | 57.18 | 0.0 | 3.49 | -40.16 | 0.0 | 141.31 | -16.92 | 0.0 | 62.22 | -10.62 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 6.82 | 0.0 | 0.0 | 11.00 | 0.0 | 0.0 | 5.84 | 0.0 | 0.0 | 170.08 | 0.0 | 0.0 | 69.61 | 0.0 | 0.0 |
