- 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) | 0.66 | -3.8 | 22.67 | -6.67 | 33.54 | -25.17 | -5.82 | 0 | 0.00 | 0 | 125.63 | -7.2 | 60.98 | -3.13 |
| 2022 (9) | 0.68 | -2.58 | 24.29 | 5.38 | 44.82 | 14.05 | -8.59 | 0 | 0.00 | 0 | 135.37 | -2.66 | 62.95 | -12.06 |
| 2021 (8) | 0.70 | 26.93 | 23.05 | 203.29 | 39.3 | -0.51 | -21.65 | 0 | 0.00 | 0 | 139.07 | -23.9 | 71.58 | -42.92 |
| 2020 (7) | 0.55 | 17.05 | 7.6 | 91.44 | 39.5 | -31.88 | -4.22 | 0 | 0.00 | 0 | 182.75 | 0.18 | 125.41 | -4.65 |
| 2019 (6) | 0.47 | -11.65 | 3.97 | -29.11 | 57.99 | -27.23 | 1.46 | -73.88 | 0.00 | 0 | 182.42 | 17.93 | 131.53 | 24.93 |
| 2018 (5) | 0.53 | 2.97 | 5.6 | 0.72 | 79.69 | 5.54 | 5.59 | -67.78 | 0.00 | 0 | 154.68 | -3.46 | 105.28 | -2.33 |
| 2017 (4) | 0.52 | -7.86 | 5.56 | 18.05 | 75.51 | -0.61 | 17.35 | 60.5 | 0.00 | 0 | 160.22 | -2.35 | 107.79 | -6.44 |
| 2016 (3) | 0.56 | -14.4 | 4.71 | -65.65 | 75.97 | 20.15 | 10.81 | 279.3 | 0.00 | 0 | 164.07 | 40.43 | 115.21 | 55.71 |
| 2015 (2) | 0.66 | -3.51 | 13.71 | -28.74 | 63.23 | 0.96 | 2.85 | 0 | 0.00 | 0 | 116.83 | 11.93 | 73.99 | 17.87 |
| 2014 (1) | 0.68 | 13.14 | 19.24 | 16.89 | 62.63 | -8.01 | -12.36 | 0 | 0.00 | 0 | 104.38 | -11.07 | 62.77 | -13.01 |
| 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) | 0.66 | -5.53 | -3.8 | 22.67 | -9.17 | -6.67 | -8.65 | -12.48 | -48.63 | 16.21 | 0.0 | 0.0 | 125.63 | 5.02 | -7.2 | 60.98 | 4.1 | -3.13 |
| 23Q3 (19) | 0.69 | 0.78 | 2.55 | 24.96 | 2.84 | -0.64 | -7.69 | -72.04 | -40.07 | 16.21 | 0.0 | 0.0 | 119.63 | -4.65 | -15.64 | 58.58 | -8.77 | -13.89 |
| 23Q2 (18) | 0.69 | 1.46 | 4.41 | 24.27 | -2.8 | 1.68 | -4.47 | -129.23 | 62.18 | 16.21 | 0.0 | 0.0 | 125.47 | -5.13 | -17.21 | 64.21 | 1.1 | 1.53 |
| 23Q1 (17) | 0.68 | -0.41 | 3.96 | 24.97 | 2.8 | 2.25 | -1.95 | 66.49 | 87.85 | 16.21 | 0.0 | 0.0 | 132.25 | -2.3 | -13.96 | 63.51 | 0.89 | -13.38 |
| 22Q4 (16) | 0.68 | 0.71 | -2.58 | 24.29 | -3.3 | 5.38 | -5.82 | -6.01 | 73.72 | 16.21 | 0.0 | 0.0 | 135.37 | -4.54 | -2.66 | 62.95 | -7.47 | -12.06 |
| 22Q3 (15) | 0.68 | 2.6 | 1.19 | 25.12 | 5.24 | 46.64 | -5.49 | 53.55 | 74.29 | 16.21 | 0.0 | 0.0 | 141.81 | -6.43 | -5.77 | 68.03 | 7.57 | -15.38 |
| 22Q2 (14) | 0.66 | 1.02 | 7.29 | 23.87 | -2.25 | 114.47 | -11.82 | 26.36 | 26.63 | 16.21 | 0.0 | 0.0 | 151.55 | -1.41 | -13.72 | 63.24 | -13.75 | -40.68 |
| 22Q1 (13) | 0.65 | -6.68 | 13.61 | 24.42 | 5.94 | 140.59 | -16.05 | 27.54 | 41.76 | 16.21 | 0.0 | 0.0 | 153.71 | 10.53 | -13.44 | 73.32 | 2.43 | -37.07 |
| 21Q4 (12) | 0.70 | 4.61 | 26.93 | 23.05 | 34.56 | 203.29 | -22.15 | -3.75 | -256.11 | 16.21 | 0.0 | 0.0 | 139.07 | -7.59 | -23.9 | 71.58 | -10.96 | -42.92 |
| 21Q3 (11) | 0.67 | 8.79 | 34.78 | 17.13 | 53.91 | 132.43 | -21.35 | -32.53 | -34.96 | 16.21 | 0.0 | 0.0 | 150.50 | -14.32 | -27.88 | 80.39 | -24.59 | -41.98 |
| 21Q2 (10) | 0.62 | 6.97 | 29.31 | 11.13 | 9.66 | 81.27 | -16.11 | 41.55 | -321.29 | 16.21 | 0.0 | 0.0 | 175.65 | -1.08 | -18.13 | 106.61 | -8.5 | -27.84 |
| 21Q1 (9) | 0.58 | 4.26 | 22.4 | 10.15 | 33.55 | 46.89 | -27.56 | -343.09 | -786.17 | 16.21 | 0.0 | 0 | 177.57 | -2.83 | -16.8 | 116.51 | -7.1 | -20.03 |
| 20Q4 (8) | 0.55 | 11.09 | 17.05 | 7.6 | 3.12 | 91.44 | -6.22 | 60.68 | -202.81 | 16.21 | 0.0 | 0 | 182.75 | -12.42 | 0.18 | 125.41 | -9.49 | -4.65 |
| 20Q3 (7) | 0.50 | 4.37 | 7.14 | 7.37 | 20.03 | 69.04 | -15.82 | -317.31 | -600.0 | 16.21 | 0.0 | 0 | 208.67 | -2.74 | 12.28 | 138.56 | -6.21 | 11.02 |
| 20Q2 (6) | 0.48 | 1.26 | -7.21 | 6.14 | -11.14 | 18.53 | 7.28 | 334.08 | 300.0 | 16.21 | 0 | 0 | 214.55 | 0.53 | 29.54 | 147.74 | 1.4 | 30.47 |
| 20Q1 (5) | 0.47 | -0.3 | -8.88 | 6.91 | 74.06 | 37.65 | -3.11 | -151.4 | -303.27 | 0.00 | 0 | 0 | 213.42 | 16.99 | 28.73 | 145.70 | 10.77 | 32.99 |
| 19Q4 (4) | 0.47 | 1.68 | 0.0 | 3.97 | -8.94 | 0.0 | 6.05 | 367.7 | 0.0 | 0.00 | 0 | 0.0 | 182.42 | -1.85 | 0.0 | 131.53 | 5.38 | 0.0 |
| 19Q3 (3) | 0.46 | -9.61 | 0.0 | 4.36 | -15.83 | 0.0 | -2.26 | -224.18 | 0.0 | 0.00 | 0 | 0.0 | 185.85 | 12.21 | 0.0 | 124.81 | 10.22 | 0.0 |
| 19Q2 (2) | 0.51 | -0.56 | 0.0 | 5.18 | 3.19 | 0.0 | 1.82 | 18.95 | 0.0 | 0.00 | 0 | 0.0 | 165.62 | -0.1 | 0.0 | 113.24 | 3.36 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 165.79 | 0.0 | 0.0 | 109.56 | 0.0 | 0.0 |
