- 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 | -18.18 | 3.79 | -55.46 | 42.76 | -19.49 | -2.67 | 0 | 0.23 | 0.0 | 149.04 | 25.77 | 45.34 | 2.07 |
| 2022 (9) | 0.75 | 19.63 | 8.51 | 48.0 | 53.11 | -39.81 | -6.92 | 0 | 0.23 | 0.0 | 118.50 | -22.1 | 44.42 | -43.18 |
| 2021 (8) | 0.63 | -22.72 | 5.75 | 19.29 | 88.23 | 94.0 | 37.73 | 933.7 | 0.23 | -91.21 | 152.11 | 38.19 | 78.17 | 79.25 |
| 2020 (7) | 0.81 | 2.53 | 4.82 | -21.63 | 45.48 | 24.95 | 3.65 | 350.62 | 2.67 | 1160.61 | 110.07 | 2.36 | 43.61 | -5.95 |
| 2019 (6) | 0.79 | 3.88 | 6.15 | 16.04 | 36.4 | 9.34 | 0.81 | 0 | 0.21 | 0.0 | 107.53 | 1.04 | 46.37 | 3.6 |
| 2018 (5) | 0.76 | 7.13 | 5.3 | -6.19 | 33.29 | 13.12 | -3.08 | 0 | 0.21 | 0.0 | 106.42 | -2.74 | 44.76 | -12.82 |
| 2017 (4) | 0.71 | 4.12 | 5.65 | -1.74 | 29.43 | 6.44 | -6.30 | 0 | 0.21 | 0.0 | 109.42 | 14.07 | 51.34 | 39.44 |
| 2016 (3) | 0.68 | 20.28 | 5.75 | 29.5 | 27.65 | 11.63 | -14.99 | 0 | 0.21 | 0.0 | 95.92 | -19.17 | 36.82 | -31.87 |
| 2015 (2) | 0.57 | -8.03 | 4.44 | -26.12 | 24.77 | 16.35 | 5.50 | 0 | 0.21 | 0 | 118.67 | 10.65 | 54.04 | 5.53 |
| 2014 (1) | 0.62 | 26.72 | 6.01 | 93.87 | 21.29 | 5.97 | -12.22 | 0 | 0.00 | 0 | 107.25 | -16.84 | 51.21 | -21.57 |
| 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 | -29.04 | -18.18 | 3.79 | -57.94 | -55.46 | 3.30 | 420.39 | 126.29 | 20.00 | 481.4 | 481.4 | 149.04 | 43.25 | 25.77 | 45.34 | 24.97 | 2.07 |
| 23Q3 (19) | 0.86 | 5.73 | 11.74 | 9.01 | -2.28 | 6.88 | -1.03 | 79.02 | 87.24 | 3.44 | 0.0 | 0.0 | 104.04 | -1.86 | -13.7 | 36.28 | 7.56 | -14.6 |
| 23Q2 (18) | 0.82 | 7.18 | 16.75 | 9.22 | -4.46 | 8.6 | -4.91 | 16.92 | 50.45 | 3.44 | 0.0 | 0.0 | 106.01 | -8.61 | -18.88 | 33.73 | -21.56 | -16.18 |
| 23Q1 (17) | 0.76 | 1.75 | 21.88 | 9.65 | 13.4 | 16.69 | -5.91 | 52.91 | -159.52 | 3.44 | 0.0 | 0.0 | 116.00 | -2.11 | -23.47 | 43.00 | -3.2 | -16.8 |
| 22Q4 (16) | 0.75 | -3.09 | 19.63 | 8.51 | 0.95 | 48.0 | -12.55 | -55.51 | -139.47 | 3.44 | 0.0 | 169.8 | 118.50 | -1.7 | -22.1 | 44.42 | 4.57 | -43.18 |
| 22Q3 (15) | 0.77 | 10.48 | 15.6 | 8.43 | -0.71 | 45.34 | -8.07 | 18.57 | -128.96 | 3.44 | 0.0 | 351.82 | 120.55 | -7.75 | -12.57 | 42.48 | 5.57 | -37.22 |
| 22Q2 (14) | 0.70 | 11.88 | 3.8 | 8.49 | 2.66 | 36.71 | -9.91 | -199.8 | -114.33 | 3.44 | 0.0 | 1620.0 | 130.68 | -13.79 | -0.9 | 40.24 | -22.14 | -41.37 |
| 22Q1 (13) | 0.63 | -0.13 | -24.7 | 8.27 | 43.83 | 85.43 | 9.93 | -68.77 | -64.03 | 3.44 | 169.8 | 311.57 | 151.58 | -0.35 | 37.64 | 51.68 | -33.89 | 32.75 |
| 21Q4 (12) | 0.63 | -6.36 | -22.72 | 5.75 | -0.86 | 19.29 | 31.80 | 14.1 | 188.57 | 1.27 | 67.46 | -45.1 | 152.11 | 10.32 | 38.19 | 78.17 | 15.52 | 79.25 |
| 21Q3 (11) | 0.67 | -0.8 | -15.96 | 5.8 | -6.6 | 3.39 | 27.87 | -59.71 | 1709.74 | 0.76 | 280.68 | -75.86 | 137.88 | 4.56 | 28.09 | 67.67 | -1.4 | 60.58 |
| 21Q2 (10) | 0.67 | -18.83 | -13.93 | 6.21 | 39.24 | -3.42 | 69.17 | 150.53 | 1512.35 | 0.20 | -76.07 | -93.66 | 131.87 | 19.74 | 22.37 | 68.63 | 76.29 | 57.77 |
| 21Q1 (9) | 0.83 | 2.49 | 4.27 | 4.46 | -7.47 | -30.53 | 27.61 | 150.54 | 92133.33 | 0.84 | -64.01 | -93.18 | 110.13 | 0.05 | 4.45 | 38.93 | -10.73 | -2.72 |
| 20Q4 (8) | 0.81 | 1.84 | 2.53 | 4.82 | -14.08 | -21.63 | 11.02 | 615.58 | 381.22 | 2.32 | -26.36 | -81.04 | 110.07 | 2.26 | 2.36 | 43.61 | 3.49 | -5.95 |
| 20Q3 (7) | 0.80 | 1.6 | -0.66 | 5.61 | -12.75 | -20.76 | 1.54 | -64.1 | -45.96 | 3.15 | 0.0 | 26.15 | 107.64 | -0.11 | 4.18 | 42.14 | -3.13 | 3.79 |
| 20Q2 (6) | 0.78 | -1.67 | -2.01 | 6.43 | 0.16 | 1.58 | 4.29 | 14400.0 | 187.55 | 3.15 | -74.25 | 0 | 107.76 | 2.2 | 6.69 | 43.50 | 8.7 | 29.73 |
| 20Q1 (5) | 0.80 | 0.78 | 4.49 | 6.42 | 4.39 | 12.83 | -0.03 | -101.31 | -101.22 | 12.25 | 0.0 | 0 | 105.44 | -1.94 | -0.05 | 40.02 | -13.69 | 6.46 |
| 19Q4 (4) | 0.79 | -1.34 | 0.0 | 6.15 | -13.14 | 0.0 | 2.29 | -19.65 | 0.0 | 12.25 | 390.0 | 0.0 | 107.53 | 4.07 | 0.0 | 46.37 | 14.21 | 0.0 |
| 19Q3 (3) | 0.80 | 0.21 | 0.0 | 7.08 | 11.85 | 0.0 | 2.85 | 158.16 | 0.0 | 2.50 | 0 | 0.0 | 103.32 | 2.3 | 0.0 | 40.60 | 21.09 | 0.0 |
| 19Q2 (2) | 0.80 | 4.85 | 0.0 | 6.33 | 11.25 | 0.0 | -4.90 | -299.19 | 0.0 | 0.00 | 0 | 0.0 | 101.00 | -4.26 | 0.0 | 33.53 | -10.8 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 5.69 | 0.0 | 0.0 | 2.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 105.49 | 0.0 | 0.0 | 37.59 | 0.0 | 0.0 |
