- 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) | 0.91 | -3.9 | 2.1 | -36.36 | 48.31 | 41.17 | 3.39 | 0 | 0.29 | 0 | 51.35 | 42.96 | 45.71 | 46.98 |
| 2022 (9) | 0.95 | 0.92 | 3.3 | -11.53 | 34.22 | 46.62 | -1.06 | 0 | 0.00 | 0 | 35.92 | -8.11 | 31.10 | -9.41 |
| 2021 (8) | 0.94 | 4.88 | 3.73 | 213.45 | 23.34 | -16.85 | -3.40 | 0 | 0.00 | 0 | 39.09 | -23.23 | 34.33 | -23.81 |
| 2020 (7) | 0.90 | 2.02 | 1.19 | 1222.22 | 28.07 | -37.32 | -1.25 | 0 | 0.00 | 0 | 50.92 | -13.42 | 45.06 | -11.37 |
| 2019 (6) | 0.88 | 79.04 | 0.09 | 0.0 | 44.78 | 2.75 | 1.67 | -99.8 | 0.00 | 0 | 58.81 | 0.38 | 50.84 | 5.17 |
| 2018 (5) | 0.49 | 1.47 | 0.09 | -40.0 | 43.58 | 3.98 | 825.57 | 187.37 | 0.00 | 0 | 58.59 | -14.98 | 48.34 | -0.29 |
| 2017 (4) | 0.48 | 6.7 | 0.15 | -61.54 | 41.91 | -0.62 | 287.28 | -47.01 | 0.00 | 0 | 68.91 | -36.92 | 48.48 | -15.17 |
| 2016 (3) | 0.45 | -17.05 | 0.39 | -11.36 | 42.17 | -5.19 | 542.13 | 244.63 | 0.00 | 0 | 109.25 | 63.82 | 57.15 | 43.38 |
| 2015 (2) | 0.55 | -4.8 | 0.44 | -66.92 | 44.48 | -0.16 | 157.31 | 163.32 | 0.00 | 0 | 66.69 | 15.3 | 39.86 | 19.52 |
| 2014 (1) | 0.57 | -3.54 | 1.33 | -70.18 | 44.55 | 2.3 | 59.74 | 276.2 | 0.23 | 0 | 57.84 | -0.74 | 33.35 | -7.1 |
| 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) | 0.91 | -1.2 | -3.9 | 2.1 | -19.54 | -36.36 | 5.09 | 37.94 | 154.5 | 0.75 | -36.93 | -86.62 | 51.35 | 32.11 | 42.96 | 45.71 | 38.22 | 46.98 |
| 23Q3 (19) | 0.92 | -1.46 | -3.16 | 2.61 | -22.09 | -64.0 | 3.69 | 94.21 | 510.0 | 1.18 | -74.68 | -97.72 | 38.87 | 17.33 | 23.55 | 33.07 | 21.18 | 23.49 |
| 23Q2 (18) | 0.94 | -0.47 | -1.21 | 3.35 | 2.45 | -61.45 | 1.90 | -35.81 | 133.39 | 4.67 | 83.97 | -91.0 | 33.13 | 0.42 | -3.35 | 27.29 | -2.29 | -4.31 |
| 23Q1 (17) | 0.94 | -0.82 | -0.15 | 3.27 | -0.91 | -37.48 | 2.96 | 48.0 | 401.69 | 2.54 | -54.47 | -95.11 | 32.99 | -8.16 | -15.54 | 27.93 | -10.19 | -18.81 |
| 22Q4 (16) | 0.95 | -0.45 | 0.92 | 3.3 | -54.48 | -11.53 | 2.00 | 322.22 | 182.64 | 5.57 | -89.25 | 0 | 35.92 | 14.18 | -8.11 | 31.10 | 16.13 | -9.41 |
| 22Q3 (15) | 0.95 | 0.53 | 2.52 | 7.25 | -16.57 | 52.63 | -0.90 | 84.18 | 82.56 | 51.83 | 0.0 | 0 | 31.46 | -8.23 | -6.23 | 26.78 | -6.1 | -2.01 |
| 22Q2 (14) | 0.95 | 0.6 | 3.72 | 8.69 | 66.16 | 131.73 | -5.69 | -1064.41 | -7.16 | 51.83 | 0.0 | 0 | 34.28 | -12.24 | -12.15 | 28.52 | -17.09 | -11.4 |
| 22Q1 (13) | 0.94 | 0.24 | 4.78 | 5.23 | 40.21 | 182.7 | 0.59 | 124.38 | 180.82 | 51.83 | 0 | 0 | 39.06 | -0.08 | -24.71 | 34.40 | 0.2 | -25.61 |
| 21Q4 (12) | 0.94 | 1.13 | 4.88 | 3.73 | -21.47 | 213.45 | -2.42 | 53.1 | -404.17 | 0.00 | 0 | 0 | 39.09 | 16.51 | -23.23 | 34.33 | 25.61 | -23.81 |
| 21Q3 (11) | 0.93 | 1.69 | 4.15 | 4.75 | 26.67 | 452.33 | -5.16 | 2.82 | -13000.0 | 0.00 | 0 | 0 | 33.55 | -14.02 | -21.41 | 27.33 | -15.1 | -23.53 |
| 21Q2 (10) | 0.92 | 1.63 | 2.02 | 3.75 | 102.7 | 3650.0 | -5.31 | -627.4 | -324.8 | 0.00 | 0 | 0 | 39.02 | -24.79 | -5.98 | 32.19 | -30.38 | -8.34 |
| 21Q1 (9) | 0.90 | 0.35 | 1.24 | 1.85 | 55.46 | -11.9 | -0.73 | -52.08 | 77.47 | 0.00 | 0 | 0 | 51.88 | 1.89 | 7.7 | 46.24 | 2.62 | 8.9 |
| 20Q4 (8) | 0.90 | 0.43 | 2.02 | 1.19 | 38.37 | 1222.22 | -0.48 | -1300.0 | -113.45 | 0.00 | 0 | 0 | 50.92 | 19.28 | -13.42 | 45.06 | 26.08 | -11.37 |
| 20Q3 (7) | 0.89 | -0.39 | 0.77 | 0.86 | 760.0 | 855.56 | 0.04 | 103.2 | -90.7 | 0.00 | 0 | 0 | 42.69 | 2.87 | 0.4 | 35.74 | 1.77 | 6.78 |
| 20Q2 (6) | 0.90 | 0.85 | 1.08 | 0.1 | -95.24 | 11.11 | -1.25 | 61.42 | -221.36 | 0.00 | 0 | 0 | 41.50 | -13.85 | -6.99 | 35.12 | -17.29 | -2.17 |
| 20Q1 (5) | 0.89 | 1.13 | 0.84 | 2.1 | 2233.33 | 2233.33 | -3.24 | -190.76 | -289.47 | 0.00 | 0 | 0 | 48.17 | -18.09 | 12.34 | 42.46 | -16.48 | 24.77 |
| 19Q4 (4) | 0.88 | -0.81 | 0.0 | 0.09 | 0.0 | 0.0 | 3.57 | 730.23 | 0.0 | 0.00 | 0 | 0.0 | 58.81 | 38.31 | 0.0 | 50.84 | 51.9 | 0.0 |
| 19Q3 (3) | 0.89 | -0.08 | 0.0 | 0.09 | 0.0 | 0.0 | 0.43 | -58.25 | 0.0 | 0.00 | 0 | 0.0 | 42.52 | -4.71 | 0.0 | 33.47 | -6.77 | 0.0 |
| 19Q2 (2) | 0.89 | 0.61 | 0.0 | 0.09 | 0.0 | 0.0 | 1.03 | -39.77 | 0.0 | 0.00 | 0 | 0.0 | 44.62 | 4.06 | 0.0 | 35.90 | 5.5 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 42.88 | 0.0 | 0.0 | 34.03 | 0.0 | 0.0 |
