- 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) | 0.52 | -8.84 | 4.84 | 3.64 | 8.87 | -4.31 | -0.34 | 0 | 0.39 | 0.0 | 154.70 | -11.55 | 110.10 | -11.4 |
| 2022 (9) | 0.57 | 13.38 | 4.67 | 10.66 | 9.27 | -3.34 | -3.73 | 0 | 0.39 | 0.0 | 174.91 | 0.74 | 124.27 | 4.04 |
| 2021 (8) | 0.50 | -7.19 | 4.22 | 7.38 | 9.59 | 27.19 | 10.82 | 525.43 | 0.39 | -95.87 | 173.62 | 4.33 | 119.45 | -6.52 |
| 2020 (7) | 0.54 | 95.07 | 3.93 | 122.03 | 7.54 | -16.22 | 1.73 | 0 | 9.33 | 1708.33 | 166.42 | -49.73 | 127.78 | -40.97 |
| 2019 (6) | 0.28 | -30.99 | 1.77 | -45.54 | 9.0 | -32.74 | -2.06 | 0 | 0.52 | 0.0 | 331.08 | 64.92 | 216.46 | 63.16 |
| 2018 (5) | 0.40 | -16.4 | 3.25 | -4.69 | 13.38 | 5.52 | -1.11 | 0 | 0.52 | 0.0 | 200.75 | 13.37 | 132.67 | 4.37 |
| 2017 (4) | 0.48 | 25.85 | 3.41 | 27.72 | 12.68 | 35.04 | 5.54 | 168.93 | 0.52 | -83.87 | 177.07 | -18.51 | 127.11 | -22.66 |
| 2016 (3) | 0.38 | -0.18 | 2.67 | -25.21 | 9.39 | -14.01 | 2.06 | 0 | 3.20 | 0 | 217.29 | 4.1 | 164.35 | 7.26 |
| 2015 (2) | 0.38 | -3.45 | 3.57 | -1.38 | 10.92 | -14.95 | -21.03 | 0 | 0.00 | 0 | 208.73 | 0.43 | 153.22 | 4.45 |
| 2014 (1) | 0.39 | -39.9 | 3.62 | -43.96 | 12.84 | -35.25 | -2.87 | 0 | 0.00 | 0 | 207.84 | 65.32 | 146.69 | 72.9 |
| 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) | 0.52 | -1.56 | -8.84 | 4.84 | -7.81 | 3.64 | -4.65 | -218.32 | 51.71 | 2.73 | 0.0 | -21.05 | 154.70 | 0.53 | -11.55 | 110.10 | 4.31 | -11.4 |
| 23Q3 (19) | 0.52 | -2.94 | -1.24 | 5.25 | 11.23 | 15.89 | 3.93 | 236.46 | 277.83 | 2.73 | -47.21 | -21.05 | 153.89 | 0.91 | -16.3 | 105.55 | 2.59 | -16.96 |
| 23Q2 (18) | 0.54 | -2.22 | -1.04 | 4.72 | -13.39 | 17.71 | -2.88 | -235.21 | 46.57 | 5.17 | 0.0 | 49.56 | 152.50 | 1.47 | -16.86 | 102.89 | 3.69 | -18.73 |
| 23Q1 (17) | 0.55 | -2.42 | 14.66 | 5.45 | 16.7 | 34.57 | 2.13 | 122.12 | -56.88 | 5.17 | 49.56 | 49.56 | 150.29 | -14.08 | -30.67 | 99.23 | -20.15 | -39.68 |
| 22Q4 (16) | 0.57 | 6.64 | 13.38 | 4.67 | 3.09 | 10.66 | -9.63 | -335.75 | -336.03 | 3.45 | 0.0 | -25.97 | 174.91 | -4.87 | 0.74 | 124.27 | -2.23 | 4.04 |
| 22Q3 (15) | 0.53 | -2.74 | 13.81 | 4.53 | 12.97 | 11.58 | -2.21 | 59.0 | -398.65 | 3.45 | 0.0 | -69.29 | 183.87 | 0.25 | -1.45 | 127.11 | 0.4 | -10.36 |
| 22Q2 (14) | 0.55 | 13.29 | 12.54 | 4.01 | -0.99 | -0.99 | -5.39 | -209.11 | -147.24 | 3.45 | 0.0 | 97.4 | 183.42 | -15.39 | -0.49 | 126.60 | -23.04 | -8.89 |
| 22Q1 (13) | 0.48 | -3.5 | 7.25 | 4.05 | -4.03 | 8.58 | 4.94 | 21.08 | -82.34 | 3.45 | -25.97 | 351.75 | 216.78 | 24.86 | 7.65 | 164.51 | 37.72 | 3.54 |
| 21Q4 (12) | 0.50 | 7.04 | -7.19 | 4.22 | 3.94 | 7.38 | 4.08 | 451.35 | 77.39 | 4.67 | -58.52 | -58.33 | 173.62 | -6.95 | 4.33 | 119.45 | -15.76 | -6.52 |
| 21Q3 (11) | 0.47 | -3.83 | 23.74 | 4.06 | 0.25 | 29.71 | 0.74 | -93.51 | -92.78 | 11.25 | 542.86 | 128.81 | 186.58 | 1.23 | -26.8 | 141.80 | 2.04 | -26.99 |
| 21Q2 (10) | 0.49 | 7.96 | 98.85 | 4.05 | 8.58 | 179.31 | 11.41 | -59.21 | 107.45 | 1.75 | 128.85 | -46.15 | 184.32 | -8.47 | -48.49 | 138.96 | -12.54 | -44.44 |
| 21Q1 (9) | 0.45 | -16.49 | 95.31 | 3.73 | -5.09 | 189.15 | 27.97 | 1116.09 | 246.13 | 0.76 | -93.17 | -94.54 | 201.38 | 21.01 | -50.59 | 158.88 | 24.34 | -39.68 |
| 20Q4 (8) | 0.54 | 42.71 | 95.07 | 3.93 | 25.56 | 122.03 | 2.30 | -77.56 | 1433.33 | 11.20 | 127.8 | -20.0 | 166.42 | -34.71 | -49.73 | 127.78 | -34.21 | -40.97 |
| 20Q3 (7) | 0.38 | 54.55 | 21.55 | 3.13 | 115.86 | 46.26 | 10.25 | 86.36 | 201.79 | 4.92 | 51.28 | -64.88 | 254.89 | -28.77 | -12.2 | 194.22 | -22.34 | 4.08 |
| 20Q2 (6) | 0.24 | 6.04 | -33.24 | 1.45 | 12.4 | -47.08 | 5.50 | 128.74 | 6975.0 | 3.25 | -76.79 | -76.79 | 357.84 | -12.21 | 51.56 | 250.09 | -5.05 | 56.05 |
| 20Q1 (5) | 0.23 | -16.59 | -39.19 | 1.29 | -27.12 | -56.86 | -19.14 | -12860.0 | -2686.49 | 14.00 | 0.0 | 0.0 | 407.61 | 23.12 | 88.85 | 263.39 | 21.68 | 73.69 |
| 19Q4 (4) | 0.28 | -11.08 | 0.0 | 1.77 | -17.29 | 0.0 | 0.15 | 101.49 | 0.0 | 14.00 | 0.0 | 0.0 | 331.08 | 14.05 | 0.0 | 216.46 | 16.0 | 0.0 |
| 19Q3 (3) | 0.31 | -15.12 | 0.0 | 2.14 | -21.9 | 0.0 | -10.07 | -12487.5 | 0.0 | 14.00 | 0.0 | 0.0 | 290.30 | 22.95 | 0.0 | 186.60 | 16.44 | 0.0 |
| 19Q2 (2) | 0.37 | -3.41 | 0.0 | 2.74 | -8.36 | 0.0 | -0.08 | -110.81 | 0.0 | 14.00 | 0.0 | 0.0 | 236.11 | 9.39 | 0.0 | 160.26 | 5.68 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 14.00 | 0.0 | 0.0 | 215.84 | 0.0 | 0.0 | 151.64 | 0.0 | 0.0 |
