- 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) | 0.67 | -2.96 | 26.28 | -15.42 | 5.73 | 267.31 | 6.60 | 0 | 0.00 | 0 | 132.21 | -84.89 | 9.72 | -84.67 |
| 2022 (9) | 0.69 | 7.0 | 31.07 | 16.24 | 1.56 | -19.17 | -2.15 | 0 | 0.00 | 0 | 874.86 | 532.9 | 63.42 | 468.79 |
| 2021 (8) | 0.65 | 3.74 | 26.73 | 10.87 | 1.93 | -60.69 | -0.85 | 0 | 0.00 | 0 | 138.23 | -83.32 | 11.15 | -83.85 |
| 2020 (7) | 0.62 | -1.67 | 24.11 | -6.0 | 4.91 | -10.73 | -1.46 | 0 | 0.00 | 0 | 828.55 | 377.11 | 69.06 | 285.59 |
| 2019 (6) | 0.63 | 10.67 | 25.65 | 28.25 | 5.5 | 23.04 | 1.24 | 0 | 0.00 | 0 | 173.66 | -70.3 | 17.91 | -75.87 |
| 2018 (5) | 0.57 | 2.08 | 20.0 | 2.56 | 4.47 | -15.18 | -9.69 | 0 | 0.00 | 0 | 584.71 | -3.66 | 74.21 | -19.6 |
| 2017 (4) | 0.56 | 5.81 | 19.5 | 9.55 | 5.27 | -42.9 | -8.93 | 0 | 0.00 | 0 | 606.91 | 285.29 | 92.30 | 316.14 |
| 2016 (3) | 0.53 | 0.45 | 17.8 | 2.3 | 9.23 | 5.25 | 27.94 | 13870.0 | 0.00 | 0 | 157.52 | -9.37 | 22.18 | 15.64 |
| 2015 (2) | 0.53 | 6.58 | 17.4 | 7.61 | 8.77 | 4.4 | 0.20 | -98.73 | 121.54 | 0.0 | 173.80 | -85.18 | 19.18 | -82.87 |
| 2014 (1) | 0.50 | -4.14 | 16.17 | -9.16 | 8.4 | 8.95 | 15.79 | 0 | 121.54 | 0 | 1172.77 | 65.04 | 111.94 | -45.14 |
| 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) | 0.67 | -6.48 | -2.96 | 26.28 | -19.09 | -15.42 | 10.71 | 733.73 | 273.3 | 0.00 | -100.0 | -100.0 | 132.21 | -75.86 | -84.89 | 9.72 | -78.67 | -84.67 |
| 23Q3 (19) | 0.72 | 1.71 | 4.89 | 32.48 | 1.56 | 6.63 | -1.69 | -11.18 | -188.48 | 100.71 | 0.0 | 0.0 | 547.61 | -21.04 | 319.34 | 45.57 | -4.51 | 359.84 |
| 23Q2 (18) | 0.71 | 1.36 | 4.55 | 31.98 | 1.3 | 10.81 | -1.52 | 64.98 | 21.65 | 100.71 | 0.0 | 0.0 | 693.54 | -12.94 | 425.57 | 47.72 | -14.39 | 412.02 |
| 23Q1 (17) | 0.70 | 0.64 | 6.47 | 31.57 | 1.61 | 14.63 | -4.34 | 29.77 | -193.24 | 100.71 | 0.0 | 0.0 | 796.60 | -8.95 | 485.22 | 55.74 | -12.11 | 457.4 |
| 22Q4 (16) | 0.69 | 1.1 | 7.0 | 31.07 | 2.0 | 16.24 | -6.18 | -423.56 | -6.19 | 100.71 | 0.0 | 0.0 | 874.86 | 569.93 | 532.9 | 63.42 | 539.96 | 468.79 |
| 22Q3 (15) | 0.68 | 1.38 | 8.38 | 30.46 | 5.54 | 19.31 | 1.91 | 198.45 | 124.39 | 100.71 | 0.0 | 0.0 | 130.59 | -1.04 | -80.61 | 9.91 | 6.33 | -82.13 |
| 22Q2 (14) | 0.68 | 3.23 | 11.44 | 28.86 | 4.79 | 19.65 | -1.94 | -31.08 | 84.09 | 100.71 | 0.0 | 0.0 | 131.96 | -3.06 | -86.26 | 9.32 | -6.8 | -88.52 |
| 22Q1 (13) | 0.65 | 1.14 | 6.74 | 27.54 | 3.03 | 14.65 | -1.48 | 74.57 | -105.94 | 100.71 | 0.0 | 0.0 | 136.12 | -1.53 | -84.96 | 10.00 | -10.31 | -86.52 |
| 21Q4 (12) | 0.65 | 2.39 | 3.74 | 26.73 | 4.7 | 10.87 | -5.82 | 25.67 | -246.6 | 100.71 | 0.0 | -47.84 | 138.23 | -79.47 | -83.32 | 11.15 | -79.9 | -83.85 |
| 21Q3 (11) | 0.63 | 4.24 | -0.06 | 25.53 | 5.85 | 2.9 | -7.83 | 35.77 | -141.04 | 100.71 | 0.0 | -0.84 | 673.42 | -29.89 | -12.36 | 55.47 | -31.7 | -16.81 |
| 21Q2 (10) | 0.61 | -1.13 | -5.89 | 24.12 | 0.42 | -4.85 | -12.19 | -148.9 | 58.07 | 100.71 | 0.0 | -81.72 | 960.50 | 6.15 | 45.75 | 81.21 | 9.46 | 36.79 |
| 21Q1 (9) | 0.61 | -1.7 | -3.22 | 24.02 | -0.37 | -5.62 | 24.93 | 527.96 | 774.74 | 100.71 | -47.84 | -81.72 | 904.88 | 9.21 | 420.61 | 74.19 | 7.43 | 318.68 |
| 20Q4 (8) | 0.62 | -1.36 | -1.67 | 24.11 | -2.82 | -6.0 | 3.97 | -79.19 | -73.14 | 193.09 | 90.1 | 898.15 | 828.55 | 7.83 | 377.11 | 69.06 | 3.57 | 285.59 |
| 20Q3 (7) | 0.63 | -1.83 | 4.65 | 24.81 | -2.13 | 11.76 | 19.08 | 165.63 | 634.45 | 101.57 | -81.57 | 0 | 768.40 | 16.6 | 405.06 | 66.68 | 12.31 | 293.86 |
| 20Q2 (6) | 0.64 | 1.67 | 9.04 | 25.35 | -0.39 | 22.46 | -29.07 | -1120.0 | -1421.99 | 551.00 | 0.0 | 0 | 659.00 | 279.15 | 354.64 | 59.37 | 235.05 | 265.58 |
| 20Q1 (5) | 0.63 | -0.13 | 9.76 | 25.45 | -0.78 | 24.15 | 2.85 | -80.72 | 145.75 | 551.00 | 2748.31 | 0 | 173.81 | 0.09 | -69.65 | 17.72 | -1.06 | -72.14 |
| 19Q4 (4) | 0.63 | 4.98 | 0.0 | 25.65 | 15.54 | 0.0 | 14.78 | 514.01 | 0.0 | 19.34 | 0 | 0.0 | 173.66 | 14.14 | 0.0 | 17.91 | 5.79 | 0.0 |
| 19Q3 (3) | 0.60 | 2.29 | 0.0 | 22.2 | 7.25 | 0.0 | -3.57 | -86.91 | 0.0 | 0.00 | 0 | 0.0 | 152.14 | 4.96 | 0.0 | 16.93 | 4.25 | 0.0 |
| 19Q2 (2) | 0.59 | 2.34 | 0.0 | 20.7 | 0.98 | 0.0 | -1.91 | 69.34 | 0.0 | 0.00 | 0 | 0.0 | 144.95 | -74.69 | 0.0 | 16.24 | -74.47 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 20.5 | 0.0 | 0.0 | -6.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 572.60 | 0.0 | 0.0 | 63.60 | 0.0 | 0.0 |
