- 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) | 0.68 | 13.71 | 8.68 | -8.34 | 19.65 | -30.61 | -11.44 | 0 | 0.00 | 0 | 119.26 | -16.93 | 66.66 | -23.08 |
| 2022 (9) | 0.60 | -2.66 | 9.47 | 63.84 | 28.32 | 0.14 | -0.41 | 0 | 0.00 | 0 | 143.56 | 12.38 | 86.66 | 65.22 |
| 2021 (8) | 0.61 | 3.6 | 5.78 | 0.17 | 28.28 | 54.11 | -4.16 | 0 | 0.00 | 0 | 127.74 | -2.23 | 52.45 | -37.63 |
| 2020 (7) | 0.59 | 31.02 | 5.77 | 30.54 | 18.35 | 12.37 | -12.41 | 0 | 0.00 | 0 | 130.66 | -24.49 | 84.09 | -7.32 |
| 2019 (6) | 0.45 | 6.71 | 4.42 | -29.84 | 16.33 | -23.23 | -2.63 | 0 | 0.00 | 0 | 173.03 | 11.52 | 90.73 | -6.06 |
| 2018 (5) | 0.42 | 33.03 | 6.3 | 112.84 | 21.27 | 4.83 | -27.32 | 0 | 0.00 | 0 | 155.16 | -27.3 | 96.58 | -21.69 |
| 2017 (4) | 0.32 | 34.09 | 2.96 | 42.31 | 20.29 | -10.7 | -128.03 | 0 | 0.00 | 0 | 213.42 | -35.09 | 123.33 | -40.98 |
| 2016 (3) | 0.24 | 29.96 | 2.08 | 60.0 | 22.72 | -7.45 | -40.88 | 0 | 0.00 | 0 | 328.78 | -28.89 | 208.96 | -32.22 |
| 2015 (2) | 0.18 | -6.69 | 1.3 | -7.8 | 24.55 | -12.07 | -56.93 | 0 | 0.00 | 0 | 462.38 | 15.14 | 308.27 | 20.9 |
| 2014 (1) | 0.20 | 3.49 | 1.41 | 17.5 | 27.92 | -0.92 | -8.91 | 0 | 0.00 | 0 | 401.57 | 0.43 | 254.97 | 12.17 |
| 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) | 0.68 | 5.03 | 13.71 | 8.68 | 2.12 | -8.34 | 1.64 | 105.11 | 144.57 | 5.33 | 294.52 | 294.52 | 119.26 | -0.57 | -16.93 | 66.66 | 8.18 | -23.08 |
| 23Q3 (19) | 0.65 | 12.09 | 1.19 | 8.5 | -3.3 | -13.0 | -32.08 | -581.1 | -555.04 | 1.35 | 0.0 | 0.0 | 119.94 | -15.6 | -10.23 | 61.62 | -26.19 | -15.92 |
| 23Q2 (18) | 0.58 | 1.86 | -9.6 | 8.79 | 8.65 | -3.09 | -4.71 | 52.95 | -327.54 | 1.35 | 0.0 | -86.02 | 142.11 | -2.45 | 7.46 | 83.48 | 10.7 | 27.41 |
| 23Q1 (17) | 0.57 | -5.18 | -13.19 | 8.09 | -14.57 | 4.66 | -10.01 | -172.01 | -22.97 | 1.35 | 0.0 | 0 | 145.68 | 1.48 | 13.43 | 75.41 | -12.98 | 25.22 |
| 22Q4 (16) | 0.60 | -6.53 | -2.66 | 9.47 | -3.07 | 63.84 | -3.68 | -152.2 | 46.67 | 1.35 | 0.0 | 0 | 143.56 | 7.45 | 12.38 | 86.66 | 18.24 | 65.22 |
| 22Q3 (15) | 0.64 | 0.14 | 6.29 | 9.77 | 7.72 | 54.34 | 7.05 | 240.58 | 195.14 | 1.35 | -86.02 | 0 | 133.61 | 1.04 | 2.02 | 73.29 | 11.86 | 12.7 |
| 22Q2 (14) | 0.64 | -2.19 | 2.18 | 9.07 | 17.34 | 63.42 | 2.07 | 125.43 | -69.33 | 9.67 | 0 | 0 | 132.24 | 2.97 | 4.58 | 65.52 | 8.8 | -2.64 |
| 22Q1 (13) | 0.65 | 6.33 | 5.06 | 7.73 | 33.74 | 38.28 | -8.14 | -17.97 | 4.24 | 0.00 | 0 | 0 | 128.43 | 0.54 | 3.41 | 60.22 | 14.81 | -15.25 |
| 21Q4 (12) | 0.61 | 2.06 | 3.6 | 5.78 | -8.69 | 0.17 | -6.90 | 6.88 | -1280.0 | 0.00 | 0 | 0 | 127.74 | -2.46 | -2.23 | 52.45 | -19.34 | -37.63 |
| 21Q3 (11) | 0.60 | -3.73 | 4.27 | 6.33 | 14.05 | 7.11 | -7.41 | -209.78 | 47.52 | 0.00 | 0 | 0 | 130.96 | 3.57 | -2.5 | 65.03 | -3.37 | -11.84 |
| 21Q2 (10) | 0.62 | 0.56 | 26.39 | 5.55 | -0.72 | 10.34 | 6.75 | 179.41 | 139.2 | 0.00 | 0 | 0 | 126.45 | 1.82 | -17.16 | 67.30 | -5.29 | -5.82 |
| 21Q1 (9) | 0.62 | 4.85 | 31.77 | 5.59 | -3.12 | 7.09 | -8.50 | -1600.0 | 49.22 | 0.00 | 0 | 0 | 124.19 | -4.95 | -24.47 | 71.06 | -15.5 | -18.83 |
| 20Q4 (8) | 0.59 | 2.73 | 31.02 | 5.77 | -2.37 | 32.04 | -0.50 | 96.46 | -103.24 | 0.00 | 0 | 0 | 130.66 | -2.72 | -24.49 | 84.09 | 14.0 | -7.32 |
| 20Q3 (7) | 0.58 | 16.69 | 15.45 | 5.91 | 17.5 | 31.92 | -14.12 | 18.0 | 12.84 | 0.00 | 0 | 0 | 134.32 | -12.0 | -11.82 | 73.76 | 3.22 | -1.97 |
| 20Q2 (6) | 0.49 | 4.84 | 1.13 | 5.03 | -3.64 | -29.45 | -17.22 | -2.87 | -58.56 | 0.00 | 0 | 0 | 152.64 | -7.16 | 2.38 | 71.46 | -18.37 | -12.04 |
| 20Q1 (5) | 0.47 | 4.25 | 1.64 | 5.22 | 19.45 | -28.2 | -16.74 | -208.49 | -2.2 | 0.00 | 0 | 0 | 164.42 | -4.98 | 7.91 | 87.54 | -3.52 | -3.15 |
| 19Q4 (4) | 0.45 | -9.48 | 0.0 | 4.37 | -2.46 | 0.0 | 15.43 | 195.25 | 0.0 | 0.00 | 0 | 0.0 | 173.03 | 13.59 | 0.0 | 90.73 | 20.59 | 0.0 |
| 19Q3 (3) | 0.50 | 2.21 | 0.0 | 4.48 | -37.17 | 0.0 | -16.20 | -49.17 | 0.0 | 0.00 | 0 | 0.0 | 152.33 | 2.17 | 0.0 | 75.24 | -7.39 | 0.0 |
| 19Q2 (2) | 0.49 | 5.37 | 0.0 | 7.13 | -1.93 | 0.0 | -10.86 | 33.7 | 0.0 | 0.00 | 0 | 0.0 | 149.09 | -2.15 | 0.0 | 81.24 | -10.12 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | -16.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 152.37 | 0.0 | 0.0 | 90.39 | 0.0 | 0.0 |
