- 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) | 0.61 | 16.56 | 20.39 | 8.46 | 25.9 | -10.13 | -5.80 | 0 | 1.81 | 0.0 | 127.85 | -24.96 | 79.15 | -31.13 |
| 2022 (9) | 0.52 | -9.16 | 18.8 | -15.16 | 28.82 | -33.21 | -2.73 | 0 | 1.81 | 0.0 | 170.38 | 18.41 | 114.93 | 23.01 |
| 2021 (8) | 0.57 | -2.3 | 22.16 | 20.7 | 43.15 | 24.93 | 9.75 | 0 | 1.81 | -91.91 | 143.89 | -0.59 | 93.43 | -6.41 |
| 2020 (7) | 0.59 | -2.42 | 18.36 | -26.03 | 34.54 | 0.32 | -0.25 | 0 | 22.38 | 0.0 | 144.75 | 6.6 | 99.83 | 11.85 |
| 2019 (6) | 0.60 | 3.93 | 24.82 | -0.6 | 34.43 | -12.86 | -0.70 | 0 | 22.38 | 0.0 | 135.79 | -14.13 | 89.25 | -20.58 |
| 2018 (5) | 0.58 | -0.47 | 24.97 | -7.83 | 39.51 | 2.28 | -1.02 | 0 | 22.38 | 0.0 | 158.14 | -5.46 | 112.38 | -0.19 |
| 2017 (4) | 0.58 | 2.94 | 27.09 | 7.29 | 38.63 | 6.13 | 1.09 | -63.05 | 22.38 | 0.0 | 167.27 | -1.19 | 112.59 | -7.28 |
| 2016 (3) | 0.56 | 12.27 | 25.25 | 18.99 | 36.4 | -2.36 | 2.95 | 656.41 | 22.38 | 128.51 | 169.28 | -20.02 | 121.43 | -15.3 |
| 2015 (2) | 0.50 | 1.37 | 21.22 | -0.24 | 37.28 | -5.5 | 0.39 | -90.37 | 9.79 | 0.0 | 211.66 | 11.39 | 143.37 | 15.77 |
| 2014 (1) | 0.50 | -2.44 | 21.27 | -3.76 | 39.45 | -1.91 | 4.05 | 202.24 | 9.79 | 0 | 190.01 | -8.72 | 123.84 | -24.86 |
| 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) | 0.61 | 8.84 | 16.56 | 20.39 | 21.95 | 8.46 | -6.31 | 5.11 | 24.79 | 80.33 | 0.0 | 0.0 | 127.85 | -11.71 | -24.96 | 79.15 | -13.8 | -31.13 |
| 23Q3 (19) | 0.56 | 10.19 | 7.47 | 16.72 | 7.11 | -19.34 | -6.65 | -42.7 | -35.71 | 80.33 | 0.0 | 0.0 | 144.80 | -14.64 | -18.7 | 91.82 | -20.82 | -21.31 |
| 23Q2 (18) | 0.51 | -4.32 | -7.98 | 15.61 | -14.32 | -26.95 | -4.66 | 16.79 | -1556.25 | 80.33 | 0.0 | 0.0 | 169.63 | 6.81 | 9.24 | 115.96 | 5.56 | 16.93 |
| 23Q1 (17) | 0.53 | 1.58 | -7.53 | 18.22 | -3.09 | -19.24 | -5.60 | 33.25 | -402.7 | 80.33 | 0.0 | 0.0 | 158.81 | -6.79 | 8.16 | 109.85 | -4.42 | 17.49 |
| 22Q4 (16) | 0.52 | 0.35 | -9.16 | 18.8 | -9.31 | -15.16 | -8.39 | -71.22 | -328.61 | 80.33 | 0.0 | 465.98 | 170.38 | -4.33 | 18.41 | 114.93 | -1.51 | 23.01 |
| 22Q3 (15) | 0.52 | -5.65 | -10.29 | 20.73 | -2.99 | -3.22 | -4.90 | -1631.25 | -146.93 | 80.33 | 0.0 | 902.24 | 178.10 | 14.7 | 22.0 | 116.69 | 17.67 | 30.95 |
| 22Q2 (14) | 0.55 | -3.85 | -6.07 | 21.37 | -5.27 | 7.77 | 0.32 | -82.7 | -98.18 | 80.33 | 0.0 | 1161.78 | 155.28 | 5.75 | 6.68 | 99.17 | 6.06 | 8.39 |
| 22Q1 (13) | 0.57 | -0.21 | -0.35 | 22.56 | 1.81 | 17.93 | 1.85 | -49.59 | -79.24 | 80.33 | 465.98 | 570.42 | 146.83 | 2.04 | -2.56 | 93.50 | 0.07 | -3.78 |
| 21Q4 (12) | 0.57 | -0.9 | -2.3 | 22.16 | 3.45 | 20.7 | 3.67 | -64.85 | 16.51 | 14.19 | 77.08 | -68.74 | 143.89 | -1.43 | -0.59 | 93.43 | 4.85 | -6.41 |
| 21Q3 (11) | 0.58 | -1.21 | -1.87 | 21.42 | 8.02 | 3.68 | 10.44 | -40.68 | 263.76 | 8.02 | 25.9 | -88.04 | 145.98 | 0.3 | -1.04 | 89.11 | -2.6 | -16.34 |
| 21Q2 (10) | 0.58 | 2.01 | 3.69 | 19.83 | 3.66 | -2.6 | 17.60 | 97.53 | 300.91 | 6.37 | -46.87 | -59.52 | 145.55 | -3.4 | 11.75 | 91.49 | -5.85 | -2.06 |
| 21Q1 (9) | 0.57 | -2.17 | 0.35 | 19.13 | 4.19 | -12.81 | 8.91 | 182.86 | 188.04 | 11.98 | -73.61 | 0 | 150.68 | 4.1 | 10.58 | 97.17 | -2.66 | 4.87 |
| 20Q4 (8) | 0.59 | -0.46 | -2.42 | 18.36 | -11.13 | -26.03 | 3.15 | 9.76 | 300.64 | 45.40 | -32.24 | 0 | 144.75 | -1.88 | 6.6 | 99.83 | -6.27 | 11.85 |
| 20Q3 (7) | 0.59 | 4.38 | 4.9 | 20.66 | 1.47 | -13.88 | 2.87 | -34.62 | 343.22 | 67.00 | 326.01 | 0 | 147.52 | 13.26 | 6.54 | 106.51 | 14.02 | 24.94 |
| 20Q2 (6) | 0.56 | -1.28 | 1.55 | 20.36 | -7.2 | -15.69 | 4.39 | 143.38 | 127.46 | 15.73 | 0 | 0 | 130.25 | -4.41 | -14.09 | 93.41 | 0.81 | 1.85 |
| 20Q1 (5) | 0.57 | -4.86 | 1.38 | 21.94 | -11.6 | -14.23 | -10.12 | -544.59 | -386.54 | 0.00 | 0 | 0 | 136.26 | 0.35 | -7.95 | 92.66 | 3.82 | -7.37 |
| 19Q4 (4) | 0.60 | 7.01 | 0.0 | 24.82 | 3.46 | 0.0 | -1.57 | -33.05 | 0.0 | 0.00 | 0 | 0.0 | 135.79 | -1.93 | 0.0 | 89.25 | 4.69 | 0.0 |
| 19Q3 (3) | 0.56 | 1.04 | 0.0 | 23.99 | -0.66 | 0.0 | -1.18 | -161.14 | 0.0 | 0.00 | 0 | 0.0 | 138.46 | -8.67 | 0.0 | 85.25 | -7.04 | 0.0 |
| 19Q2 (2) | 0.56 | -1.44 | 0.0 | 24.15 | -5.59 | 0.0 | 1.93 | 192.79 | 0.0 | 0.00 | 0 | 0.0 | 151.61 | 2.42 | 0.0 | 91.71 | -8.32 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 25.58 | 0.0 | 0.0 | -2.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 148.03 | 0.0 | 0.0 | 100.03 | 0.0 | 0.0 |
