- 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 | -10.81 | 5.24 | -45.13 | 8.04 | -20.47 | 0.35 | -87.04 | 22.22 | 0.0 | 102.92 | 0.44 | 83.96 | 2.3 |
| 2022 (9) | 0.75 | -2.17 | 9.55 | -4.79 | 10.11 | -5.51 | 2.70 | 30.43 | 22.22 | -44.44 | 102.47 | 4.06 | 82.07 | 4.87 |
| 2021 (8) | 0.77 | 2.33 | 10.03 | 9.86 | 10.7 | -0.56 | 2.07 | 0 | 40.00 | 1060.49 | 98.47 | -7.22 | 78.26 | -12.52 |
| 2020 (7) | 0.75 | 3.21 | 9.13 | -11.27 | 10.76 | -31.2 | -0.44 | 0 | 3.45 | 0.0 | 106.13 | -4.13 | 89.46 | -0.86 |
| 2019 (6) | 0.72 | 1.34 | 10.29 | 9.47 | 15.64 | -35.61 | -3.19 | 0 | 3.45 | 0.0 | 110.70 | -3.18 | 90.24 | 2.79 |
| 2018 (5) | 0.72 | -5.16 | 9.4 | -13.04 | 24.29 | -21.26 | -1.31 | 0 | 3.45 | 0.0 | 114.33 | -5.92 | 87.79 | 13.81 |
| 2017 (4) | 0.75 | -7.01 | 10.81 | -16.53 | 30.85 | -24.77 | -1.75 | 0 | 3.45 | 0.0 | 121.53 | 11.26 | 77.14 | 17.06 |
| 2016 (3) | 0.81 | -2.98 | 12.95 | 5.46 | 41.01 | 0.49 | 3.23 | 0 | 3.45 | 0 | 109.23 | -1.75 | 65.90 | 20.56 |
| 2015 (2) | 0.84 | 4.74 | 12.28 | 9.16 | 40.81 | -33.8 | -1.23 | 0 | 0.00 | 0 | 111.18 | 6.84 | 54.66 | -5.76 |
| 2014 (1) | 0.80 | -2.48 | 11.25 | -35.93 | 61.65 | -12.87 | 0.32 | -80.72 | 0.00 | 0 | 104.06 | 0.9 | 58.00 | -20.37 |
| 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 | -2.57 | -10.81 | 5.24 | -12.67 | -45.13 | 0.85 | -52.25 | -55.73 | 50.00 | 0.0 | 0.0 | 102.92 | -25.93 | 0.44 | 83.96 | -24.58 | 2.3 |
| 23Q3 (19) | 0.69 | -2.61 | -8.99 | 6.0 | -14.04 | -34.43 | 1.78 | 1171.43 | -43.13 | 50.00 | 0.0 | 0.0 | 138.95 | 5.46 | 35.35 | 111.32 | 3.41 | 36.62 |
| 23Q2 (18) | 0.70 | -2.0 | -9.21 | 6.98 | -11.98 | -27.67 | 0.14 | 113.46 | -95.39 | 50.00 | 0.0 | 25.0 | 131.76 | 7.33 | 33.98 | 107.65 | 9.82 | 38.35 |
| 23Q1 (17) | 0.72 | -4.08 | -5.57 | 7.93 | -16.96 | -17.65 | -1.04 | -154.17 | -137.41 | 50.00 | 0.0 | -50.0 | 122.76 | 19.8 | 25.06 | 98.02 | 19.43 | 26.71 |
| 22Q4 (16) | 0.75 | -0.57 | -2.17 | 9.55 | 4.37 | -4.79 | 1.92 | -38.66 | 9.71 | 50.00 | 0.0 | -75.0 | 102.47 | -0.19 | 4.06 | 82.07 | 0.72 | 4.87 |
| 22Q3 (15) | 0.75 | -2.85 | -2.95 | 9.15 | -5.18 | -9.32 | 3.13 | 2.96 | 6.83 | 50.00 | 25.0 | 0 | 102.66 | 4.39 | 24.91 | 81.48 | 4.72 | 19.81 |
| 22Q2 (14) | 0.78 | 1.92 | 1.99 | 9.65 | 0.21 | 4.66 | 3.04 | 9.35 | 109.66 | 40.00 | -60.0 | -85.71 | 98.34 | 0.18 | 22.06 | 77.81 | 0.58 | 16.73 |
| 22Q1 (13) | 0.76 | -0.63 | 2.53 | 9.63 | -3.99 | 5.48 | 2.78 | 58.86 | 29.3 | 100.00 | -50.0 | -64.29 | 98.16 | -0.31 | -7.86 | 77.36 | -1.15 | -13.02 |
| 21Q4 (12) | 0.77 | -1.37 | 2.33 | 10.03 | -0.59 | 9.86 | 1.75 | -40.27 | 12.18 | 200.00 | 0 | -31.03 | 98.47 | 19.81 | -7.22 | 78.26 | 15.07 | -12.52 |
| 21Q3 (11) | 0.78 | 2.09 | 2.24 | 10.09 | 9.44 | 9.2 | 2.93 | 102.07 | 537.31 | 0.00 | -100.0 | -100.0 | 82.19 | 2.01 | -23.25 | 68.01 | 2.03 | -24.48 |
| 21Q2 (10) | 0.76 | 2.47 | 2.47 | 9.22 | 0.99 | -4.36 | 1.45 | -32.56 | 26.09 | 280.00 | 0.0 | -3.45 | 80.57 | -24.37 | -24.0 | 66.66 | -25.05 | -26.01 |
| 21Q1 (9) | 0.74 | -0.83 | -5.97 | 9.13 | 0.0 | -7.12 | 2.15 | 37.82 | 162.14 | 280.00 | -3.45 | 0 | 106.53 | 0.38 | -0.91 | 88.94 | -0.58 | 1.68 |
| 20Q4 (8) | 0.75 | -1.45 | 3.21 | 9.13 | -1.19 | -11.27 | 1.56 | 332.84 | 155.71 | 290.00 | 0.0 | 0 | 106.13 | -0.9 | -4.13 | 89.46 | -0.66 | -0.86 |
| 20Q3 (7) | 0.76 | 2.32 | 2.44 | 9.24 | -4.15 | -8.51 | -0.67 | -158.26 | 88.25 | 290.00 | 0.0 | 0 | 107.09 | 1.02 | -4.88 | 90.05 | -0.04 | 5.05 |
| 20Q2 (6) | 0.74 | -5.97 | 7.66 | 9.64 | -1.93 | -7.84 | 1.15 | 133.24 | 2400.0 | 290.00 | 0 | 0 | 106.01 | -1.4 | -8.02 | 90.09 | 3.0 | 1.02 |
| 20Q1 (5) | 0.79 | 8.86 | 8.57 | 9.83 | -4.47 | -3.34 | -3.46 | -23.57 | 28.07 | 0.00 | 0 | 0 | 107.51 | -2.88 | 1.11 | 87.47 | -3.07 | 8.17 |
| 19Q4 (4) | 0.72 | -2.19 | 0.0 | 10.29 | 1.88 | 0.0 | -2.80 | 50.88 | 0.0 | 0.00 | 0 | 0.0 | 110.70 | -1.68 | 0.0 | 90.24 | 5.27 | 0.0 |
| 19Q3 (3) | 0.74 | 7.53 | 0.0 | 10.1 | -3.44 | 0.0 | -5.70 | -11300.0 | 0.0 | 0.00 | 0 | 0.0 | 112.59 | -2.31 | 0.0 | 85.72 | -3.88 | 0.0 |
| 19Q2 (2) | 0.69 | -5.17 | 0.0 | 10.46 | 2.85 | 0.0 | -0.05 | 98.96 | 0.0 | 0.00 | 0 | 0.0 | 115.25 | 8.39 | 0.0 | 89.18 | 10.29 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 10.17 | 0.0 | 0.0 | -4.81 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 106.33 | 0.0 | 0.0 | 80.86 | 0.0 | 0.0 |
