- 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) | 0.41 | 1.38 | 51.89 | -6.49 | 3.8 | 0.8 | -1.37 | 0 | 5.02 | 0.0 | 253.72 | 97.59 | 39.40 | 44.27 |
| 2022 (9) | 0.41 | 2.79 | 55.49 | -11.24 | 3.77 | 2.17 | -13.46 | 0 | 5.02 | 0.0 | 128.41 | -61.13 | 27.31 | -59.74 |
| 2021 (8) | 0.39 | 6.45 | 62.52 | 5.57 | 3.69 | 18.27 | -12.71 | 0 | 5.02 | 0.0 | 330.34 | 180.76 | 67.84 | 249.51 |
| 2020 (7) | 0.37 | 3.26 | 59.22 | 9.75 | 3.12 | 4.35 | 0.59 | 0 | 5.02 | 0.0 | 117.66 | -34.61 | 19.41 | -17.02 |
| 2019 (6) | 0.36 | 6.59 | 53.96 | 16.29 | 2.99 | 17.72 | -1.29 | 0 | 5.02 | 0.0 | 179.94 | -18.74 | 23.39 | -45.09 |
| 2018 (5) | 0.34 | 8.5 | 46.4 | 38.47 | 2.54 | -88.72 | 0.02 | -99.86 | 5.02 | 0.0 | 221.44 | 84.66 | 42.60 | 70.26 |
| 2017 (4) | 0.31 | -8.97 | 33.51 | -13.21 | 22.52 | 268.58 | 14.41 | 147.59 | 5.02 | -59.42 | 119.92 | -38.33 | 25.02 | 114.95 |
| 2016 (3) | 0.34 | -8.58 | 38.61 | -27.9 | 6.11 | -34.79 | 5.82 | -68.09 | 12.36 | 80.54 | 194.44 | -54.49 | 11.64 | -79.46 |
| 2015 (2) | 0.37 | 22.57 | 53.55 | 201.52 | 9.37 | -50.21 | 18.24 | -21.51 | 6.85 | 239.58 | 427.24 | 17.9 | 56.68 | -24.23 |
| 2014 (1) | 0.30 | -8.97 | 17.76 | -25.72 | 18.82 | 6.03 | 23.24 | 66.36 | 2.02 | 0 | 362.36 | 78.92 | 74.81 | 151.38 |
| 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) | 0.41 | 1.03 | 1.38 | 51.89 | 1.47 | -6.49 | -3.32 | -690.48 | 92.9 | 225.81 | 0.0 | 0.0 | 253.72 | -3.54 | 97.59 | 39.40 | 17.58 | 44.27 |
| 23Q3 (19) | 0.41 | -0.12 | 2.18 | 51.14 | -0.76 | -18.51 | -0.42 | 38.24 | 0.0 | 225.81 | 0.0 | 0.0 | 263.04 | -5.1 | -31.55 | 33.51 | -24.49 | -6.68 |
| 23Q2 (18) | 0.41 | 0.97 | 2.85 | 51.53 | -1.98 | -17.74 | -0.68 | 35.24 | 46.88 | 225.81 | 0.0 | 0.0 | 277.17 | -25.93 | -0.82 | 44.38 | 14.83 | 15.03 |
| 23Q1 (17) | 0.40 | -0.49 | 2.67 | 52.57 | -5.26 | -14.81 | -1.05 | 97.76 | -150.72 | 225.81 | 0.0 | 0.0 | 374.20 | 191.41 | 37.4 | 38.65 | 41.52 | 4.26 |
| 22Q4 (16) | 0.41 | 1.83 | 2.79 | 55.49 | -11.58 | -11.24 | -46.78 | -11038.1 | -0.91 | 225.81 | 0.0 | -90.88 | 128.41 | -66.59 | -61.13 | 27.31 | -23.95 | -59.74 |
| 22Q3 (15) | 0.40 | 0.53 | 6.07 | 62.76 | 0.19 | 2.31 | -0.42 | 67.19 | -40.0 | 225.81 | 0.0 | -90.88 | 384.30 | 37.52 | 126.26 | 35.91 | -6.92 | 62.2 |
| 22Q2 (14) | 0.40 | 0.79 | 5.68 | 62.64 | 1.51 | 2.24 | -1.28 | -161.84 | -36.17 | 225.81 | 0.0 | -90.88 | 279.45 | 2.61 | 50.6 | 38.58 | 4.07 | 25.38 |
| 22Q1 (13) | 0.39 | -0.38 | 6.1 | 61.71 | -1.3 | 3.23 | 2.07 | 104.47 | 179.73 | 225.81 | -90.88 | -90.88 | 272.35 | -17.55 | 176.69 | 37.07 | -45.36 | 204.6 |
| 21Q4 (12) | 0.39 | 5.09 | 6.45 | 62.52 | 1.92 | 5.57 | -46.36 | -15353.33 | -1063.83 | 2476.50 | 0.0 | 3654.49 | 330.34 | 94.49 | 180.76 | 67.84 | 206.41 | 249.51 |
| 21Q3 (11) | 0.38 | 0.16 | 1.19 | 61.34 | 0.11 | 4.73 | -0.30 | 68.09 | 70.0 | 2476.50 | 0.0 | 3800.83 | 169.85 | -8.47 | 55.63 | 22.14 | -28.05 | 84.04 |
| 21Q2 (10) | 0.38 | 1.19 | 2.07 | 61.27 | 2.49 | 6.5 | -0.94 | -227.03 | -80.77 | 2476.50 | 0.0 | 3800.83 | 185.56 | 88.52 | 21.23 | 30.77 | 152.83 | 49.88 |
| 21Q1 (9) | 0.37 | -0.05 | 1.95 | 59.78 | 0.95 | 6.96 | 0.74 | -84.62 | 183.15 | 2476.50 | 3654.49 | 3800.83 | 98.43 | -16.34 | -16.33 | 12.17 | -37.3 | -16.47 |
| 20Q4 (8) | 0.37 | -0.11 | 3.26 | 59.22 | 1.11 | 9.75 | 4.81 | 581.0 | 177.08 | 65.96 | 3.9 | 3.9 | 117.66 | 7.81 | -34.61 | 19.41 | 61.35 | -17.02 |
| 20Q3 (7) | 0.37 | 1.03 | 5.22 | 58.57 | 1.81 | 11.84 | -1.00 | -92.31 | -1.01 | 63.49 | 0.0 | 0.0 | 109.14 | -28.7 | -25.75 | 12.03 | -41.4 | -44.61 |
| 20Q2 (6) | 0.37 | 1.07 | 4.97 | 57.53 | 2.93 | 17.82 | -0.52 | 41.57 | -111.74 | 63.49 | 0.0 | 0.0 | 153.07 | 30.12 | -18.4 | 20.53 | 40.91 | -31.57 |
| 20Q1 (5) | 0.36 | 1.23 | 6.35 | 55.89 | 3.58 | 13.51 | -0.89 | 85.74 | 62.61 | 63.49 | 0.0 | 0 | 117.64 | -34.62 | -46.86 | 14.57 | -37.71 | -61.63 |
| 19Q4 (4) | 0.36 | 1.79 | 0.0 | 53.96 | 3.04 | 0.0 | -6.24 | -530.3 | 0.0 | 63.49 | 0.0 | 0.0 | 179.94 | 22.42 | 0.0 | 23.39 | 7.69 | 0.0 |
| 19Q3 (3) | 0.35 | 0.8 | 0.0 | 52.37 | 7.25 | 0.0 | -0.99 | -122.35 | 0.0 | 63.49 | 0.0 | 0.0 | 146.99 | -21.64 | 0.0 | 21.72 | -27.6 | 0.0 |
| 19Q2 (2) | 0.35 | 2.4 | 0.0 | 48.83 | -0.83 | 0.0 | 4.43 | 286.13 | 0.0 | 63.49 | 0 | 0.0 | 187.59 | -15.26 | 0.0 | 30.00 | -20.99 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 49.24 | 0.0 | 0.0 | -2.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 221.38 | 0.0 | 0.0 | 37.97 | 0.0 | 0.0 |
