- 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) | 0.51 | 2.04 | 2.48 | 125.45 | 57.23 | 26.09 | 31.25 | 365.03 | 0.01 | 0 | 77.12 | -14.08 | 54.49 | -21.3 |
| 2022 (9) | 0.50 | -20.2 | 1.1 | -88.79 | 45.39 | 7.33 | 6.72 | -9.56 | 0.00 | 0 | 89.76 | -6.82 | 69.24 | -17.09 |
| 2021 (8) | 0.63 | 1.36 | 9.81 | 14.74 | 42.29 | -8.28 | 7.43 | -46.59 | 1.06 | 431.06 | 96.33 | -11.05 | 83.51 | -14.73 |
| 2020 (7) | 0.62 | -3.25 | 8.55 | 871.59 | 46.11 | -5.9 | 13.91 | -19.55 | 0.20 | 1103.33 | 108.30 | -39.0 | 97.94 | -36.98 |
| 2019 (6) | 0.64 | 197.81 | 0.88 | 8700.0 | 49.0 | 13.93 | 17.29 | -93.78 | 0.02 | 486.7 | 177.53 | -6.2 | 155.40 | 4.74 |
| 2018 (5) | 0.21 | 13.48 | 0.01 | 0 | 43.01 | 4.72 | 278.11 | -0.8 | 0.00 | 0 | 189.26 | -14.81 | 148.37 | -15.12 |
| 2017 (4) | 0.19 | -0.21 | 0 | 0 | 41.07 | 6.59 | 280.35 | 1.63 | 0.00 | 0 | 222.16 | 4.68 | 174.81 | -1.23 |
| 2016 (3) | 0.19 | -4.0 | 0 | 0 | 38.53 | 11.58 | 275.85 | 1.64 | 0.00 | 0 | 212.22 | -26.89 | 176.98 | -31.31 |
| 2015 (2) | 0.20 | 8.28 | 0 | 0 | 34.53 | 18.86 | 271.39 | -20.16 | 0.00 | 0 | 290.29 | -16.02 | 257.66 | -19.14 |
| 2014 (1) | 0.18 | 15.82 | 0 | 0 | 29.05 | 25.92 | 339.93 | -21.98 | 0.00 | 0 | 345.67 | -30.88 | 318.64 | -32.51 |
| 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) | 0.51 | 2.0 | 2.04 | 2.48 | 108.4 | 125.45 | 11.51 | -66.22 | 58.54 | 0.11 | 109.22 | 0 | 77.12 | -6.08 | -14.08 | 54.49 | -8.56 | -21.3 |
| 23Q3 (19) | 0.50 | -0.81 | -13.95 | 1.19 | 981.82 | -84.72 | 34.07 | 3.62 | 51.15 | 0.05 | 220.34 | 0 | 82.11 | -5.43 | -3.45 | 59.59 | 3.01 | -18.17 |
| 23Q2 (18) | 0.50 | 9.68 | -19.76 | 0.11 | 0.0 | -98.97 | 32.88 | -43.17 | 300.61 | 0.02 | 19.05 | -99.37 | 86.82 | -6.77 | 1.78 | 57.85 | -4.71 | -18.07 |
| 23Q1 (17) | 0.46 | -8.04 | -24.42 | 0.11 | -90.0 | -98.93 | 57.86 | 696.97 | 321.72 | 0.01 | 0 | -99.47 | 93.12 | 3.74 | -2.33 | 60.71 | -12.32 | -25.45 |
| 22Q4 (16) | 0.50 | -13.98 | -20.2 | 1.1 | -85.88 | -88.79 | 7.26 | -67.79 | -52.14 | 0.00 | 0 | -100.0 | 89.76 | 5.55 | -6.82 | 69.24 | -4.92 | -17.09 |
| 22Q3 (15) | 0.58 | -7.51 | -10.84 | 7.79 | -26.72 | -20.67 | 22.54 | 237.52 | 552.61 | 0.00 | -100.0 | -100.0 | 85.04 | -0.3 | -12.85 | 72.82 | 3.13 | -16.74 |
| 22Q2 (14) | 0.63 | 3.3 | 6.71 | 10.63 | 3.4 | 13.57 | -16.39 | -219.46 | -665.89 | 2.52 | 0.0 | 224.12 | 85.30 | -10.53 | -28.66 | 70.61 | -13.29 | -33.79 |
| 22Q1 (13) | 0.61 | -2.9 | 2.44 | 10.28 | 4.79 | 16.69 | 13.72 | -9.56 | -37.01 | 2.52 | 17.67 | 224.12 | 95.34 | -1.03 | -17.95 | 81.43 | -2.49 | -22.16 |
| 21Q4 (12) | 0.63 | -3.9 | 1.36 | 9.81 | -0.1 | 14.74 | 15.17 | 404.62 | -32.37 | 2.14 | 175.45 | 226.4 | 96.33 | -1.28 | -11.05 | 83.51 | -4.52 | -14.73 |
| 21Q3 (11) | 0.65 | 10.69 | 5.4 | 9.82 | 4.91 | 1209.33 | -4.98 | -132.71 | -116.64 | 0.78 | 0.0 | 85.61 | 97.58 | -18.38 | -49.47 | 87.46 | -17.99 | -50.61 |
| 21Q2 (10) | 0.59 | -0.82 | -8.89 | 9.36 | 6.24 | 1148.0 | -2.14 | -109.83 | -147.24 | 0.78 | 0.0 | -46.52 | 119.56 | 2.89 | -34.27 | 106.65 | 1.95 | -34.55 |
| 21Q1 (9) | 0.59 | -3.93 | -4.69 | 8.81 | 3.04 | 2102.5 | 21.78 | -2.9 | 349.07 | 0.78 | 18.5 | -37.49 | 116.20 | 7.29 | -41.98 | 104.61 | 6.81 | -40.61 |
| 20Q4 (8) | 0.62 | -0.06 | -3.25 | 8.55 | 1040.0 | 871.59 | 22.43 | -25.03 | 166.39 | 0.65 | 56.64 | 412.98 | 108.30 | -43.92 | -38.98 | 97.94 | -44.69 | -36.96 |
| 20Q3 (7) | 0.62 | -4.31 | 5.49 | 0.75 | 0.0 | -25.0 | 29.92 | 560.49 | 34.11 | 0.42 | -71.19 | 0 | 193.11 | 6.16 | 92.97 | 177.08 | 8.66 | 122.6 |
| 20Q2 (6) | 0.65 | 3.75 | 3.56 | 0.75 | 87.5 | 0 | 4.53 | -6.6 | -73.68 | 1.45 | 16.88 | 0 | 181.90 | -9.18 | 103.35 | 162.96 | -7.48 | 127.25 |
| 20Q1 (5) | 0.62 | -2.49 | 9.64 | 0.4 | -54.55 | 3900.0 | 4.85 | -42.4 | -78.88 | 1.24 | 872.41 | 13679.31 | 200.28 | 12.84 | 69.27 | 176.13 | 13.36 | 88.62 |
| 19Q4 (4) | 0.64 | 8.97 | 0.0 | 0.88 | -12.0 | 0.0 | 8.42 | -62.26 | 0.0 | 0.13 | 0 | 0.0 | 177.49 | 77.37 | 0.0 | 155.37 | 95.31 | 0.0 |
| 19Q3 (3) | 0.59 | -6.07 | 0.0 | 1.0 | 0 | 0.0 | 22.31 | 29.63 | 0.0 | 0.00 | 0 | 0.0 | 100.07 | 11.87 | 0.0 | 79.55 | 10.93 | 0.0 |
| 19Q2 (2) | 0.62 | 9.85 | 0.0 | 0 | -100.0 | 0.0 | 17.21 | -25.04 | 0.0 | 0.00 | -100.0 | 0.0 | 89.45 | -24.4 | 0.0 | 71.71 | -23.21 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 22.96 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 118.32 | 0.0 | 0.0 | 93.38 | 0.0 | 0.0 |
