- 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) | 0.55 | 14.04 | 99.36 | 16.83 | 19.51 | -2.16 | 34.93 | 28.66 | 3.38 | 13.56 | 208.25 | -12.43 | 13.34 | -47.46 |
| 2022 (9) | 0.48 | -5.13 | 85.05 | 4.38 | 19.94 | 22055.56 | 27.15 | 0 | 2.98 | -88.86 | 237.81 | -31.09 | 25.39 | -59.58 |
| 2021 (8) | 0.51 | 96.75 | 81.48 | 382.99 | 0.09 | -89.66 | -2.12 | 0 | 26.74 | 0.0 | 345.09 | -9.16 | 62.81 | -26.01 |
| 2020 (7) | 0.26 | -25.17 | 16.87 | 11.94 | 0.87 | 770.0 | -4.17 | 0 | 26.74 | 0.0 | 379.90 | 34.57 | 84.89 | 545.55 |
| 2019 (6) | 0.35 | 7.84 | 15.07 | -3.34 | 0.1 | -99.17 | -2.25 | 0 | 26.74 | 0.0 | 282.31 | -48.95 | 13.15 | -73.53 |
| 2018 (5) | 0.32 | -19.26 | 15.59 | -25.51 | 12.12 | 1656.52 | 2.13 | 0 | 26.74 | 86498.86 | 552.98 | 57.21 | 49.68 | 139.31 |
| 2017 (4) | 0.40 | 1.51 | 20.93 | -0.85 | 0.69 | -97.07 | -2.08 | 0 | 0.03 | 0.0 | 351.74 | 38.17 | 20.76 | -29.0 |
| 2016 (3) | 0.39 | -20.81 | 21.11 | 44.89 | 23.58 | -26.77 | 16.22 | -18.66 | 0.03 | 53.29 | 254.57 | 28.58 | 29.24 | -10.22 |
| 2015 (2) | 0.49 | -23.54 | 14.57 | -62.03 | 32.2 | 32100.0 | 19.94 | 0 | 0.02 | 0 | 197.99 | 30.73 | 32.57 | 844.06 |
| 2014 (1) | 0.65 | 5.87 | 38.37 | -2.52 | 0.1 | -98.34 | -5.26 | 0 | 0.00 | 0 | 151.45 | -6.14 | 3.45 | -64.97 |
| 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) | 0.55 | -1.11 | 14.04 | 99.36 | -1.22 | 16.83 | 134.95 | 3859.05 | 83.98 | 3.09 | -15.94 | -15.94 | 208.25 | 3.42 | -12.43 | 13.34 | 79.54 | -47.46 |
| 23Q3 (19) | 0.56 | 5.86 | 14.52 | 100.59 | 7.84 | 21.51 | -3.59 | -12.89 | -130.68 | 3.68 | 0.0 | -86.83 | 201.36 | -4.06 | -12.86 | 7.43 | -7.93 | -69.65 |
| 23Q2 (18) | 0.53 | 2.58 | 9.34 | 93.28 | 4.57 | 9.42 | -3.18 | -127.14 | -151.62 | 3.68 | 0.0 | -94.87 | 209.88 | -8.16 | -12.27 | 8.07 | -48.07 | -72.44 |
| 23Q1 (17) | 0.51 | 6.2 | 3.16 | 89.2 | 4.88 | 5.86 | -1.40 | -101.91 | -116.53 | 3.68 | 0.0 | -96.76 | 228.52 | -3.91 | -25.17 | 15.54 | -38.79 | -65.34 |
| 22Q4 (16) | 0.48 | -0.7 | -5.13 | 85.05 | 2.74 | 4.38 | 73.35 | 526.92 | 2032.27 | 3.68 | -86.83 | 0 | 237.81 | 2.91 | -31.09 | 25.39 | 3.72 | -59.58 |
| 22Q3 (15) | 0.49 | 1.08 | -2.29 | 82.78 | -2.9 | 3.6 | 11.70 | 89.94 | 2117.24 | 27.93 | -61.03 | 0 | 231.08 | -3.41 | -34.79 | 24.48 | -16.39 | -70.44 |
| 22Q2 (14) | 0.48 | -3.22 | -15.79 | 85.25 | 1.17 | 8.17 | 6.16 | -27.27 | 769.57 | 71.67 | -36.94 | 0 | 239.23 | -21.66 | -23.49 | 29.28 | -34.7 | -24.38 |
| 22Q1 (13) | 0.50 | -2.34 | 32.61 | 84.26 | 3.41 | 161.43 | 8.47 | 146.22 | 436.11 | 113.64 | 0 | 0 | 305.38 | -11.51 | 19.02 | 44.84 | -28.61 | -10.7 |
| 21Q4 (12) | 0.51 | 2.27 | 96.75 | 81.48 | 1.98 | 382.99 | 3.44 | 693.1 | 168.39 | 0.00 | 0 | 0 | 345.09 | -2.61 | -9.16 | 62.81 | -24.16 | -26.01 |
| 21Q3 (11) | 0.50 | -12.88 | 27.95 | 79.9 | 1.38 | 373.62 | -0.58 | 36.96 | 86.67 | 0.00 | 0 | 0 | 354.35 | 13.33 | 41.31 | 82.82 | 113.89 | 782.94 |
| 21Q2 (10) | 0.57 | 52.4 | 57.15 | 78.81 | 144.52 | 419.51 | -0.92 | 63.49 | 68.38 | 0.00 | 0 | 0 | 312.68 | 21.86 | 15.9 | 38.72 | -22.88 | 220.0 |
| 21Q1 (9) | 0.37 | 44.89 | 5.76 | 32.23 | 91.05 | 112.46 | -2.52 | 49.9 | 40.98 | 0.00 | 0 | 0 | 256.58 | -32.46 | -7.29 | 50.21 | -40.85 | 205.23 |
| 20Q4 (8) | 0.26 | -33.49 | -25.17 | 16.87 | 0.0 | 11.94 | -5.03 | -15.63 | 18.48 | 0.00 | 0 | 0 | 379.90 | 51.5 | 34.57 | 84.89 | 805.01 | 545.55 |
| 20Q3 (7) | 0.39 | 7.0 | 17.16 | 16.87 | 11.21 | 11.94 | -4.35 | -49.48 | -61.11 | 0.00 | 0 | 0 | 250.76 | -7.05 | -14.7 | 9.38 | -22.48 | -45.97 |
| 20Q2 (6) | 0.36 | 2.57 | 14.72 | 15.17 | 0.0 | 6.46 | -2.91 | 31.85 | -185.29 | 0.00 | 0 | 0 | 269.79 | -2.52 | -52.5 | 12.10 | -26.44 | -68.04 |
| 20Q1 (5) | 0.35 | 2.52 | 14.05 | 15.17 | 0.66 | 0.8 | -4.27 | 30.79 | -493.06 | 0.00 | 0 | 0 | 276.77 | -1.96 | -52.16 | 16.45 | 25.1 | -66.08 |
| 19Q4 (4) | 0.35 | 4.13 | 0.0 | 15.07 | 0.0 | 0.0 | -6.17 | -128.52 | 0.0 | 0.00 | 0 | 0.0 | 282.31 | -3.97 | 0.0 | 13.15 | -24.25 | 0.0 |
| 19Q3 (3) | 0.33 | 4.77 | 0.0 | 15.07 | 5.75 | 0.0 | -2.70 | -164.71 | 0.0 | 0.00 | 0 | 0.0 | 293.97 | -48.24 | 0.0 | 17.36 | -54.15 | 0.0 |
| 19Q2 (2) | 0.32 | 1.97 | 0.0 | 14.25 | -5.32 | 0.0 | -1.02 | -41.67 | 0.0 | 0.00 | 0 | 0.0 | 567.95 | -1.82 | 0.0 | 37.86 | -21.92 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 15.05 | 0.0 | 0.0 | -0.72 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 578.49 | 0.0 | 0.0 | 48.49 | 0.0 | 0.0 |
