- 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) | 0.56 | -14.46 | 28.23 | 13.74 | 34.84 | 18.02 | 13.16 | -27.17 | 0.22 | 0 | 190.15 | 22.5 | 8.46 | 18.32 |
| 2022 (9) | 0.66 | 5.45 | 24.82 | 8.72 | 29.52 | -18.34 | 18.07 | 143.53 | 0.00 | 0 | 155.23 | -5.89 | 7.15 | -44.87 |
| 2021 (8) | 0.62 | 6.5 | 22.83 | -8.86 | 36.15 | -30.72 | 7.42 | -42.84 | 0.08 | -5.6 | 164.94 | 2.37 | 12.97 | -22.38 |
| 2020 (7) | 0.58 | -7.8 | 25.05 | -1.65 | 52.18 | -7.22 | 12.98 | 56.57 | 0.08 | 0 | 161.12 | -0.07 | 16.71 | 30.14 |
| 2019 (6) | 0.63 | -13.82 | 25.47 | -50.99 | 56.24 | 425.12 | 8.29 | 0 | 0.00 | 0 | 161.24 | 18.41 | 12.84 | 123.69 |
| 2018 (5) | 0.74 | 11.46 | 51.97 | 85.47 | 10.71 | -72.55 | -4.99 | 0 | 0.00 | 0 | 136.17 | -13.52 | 5.74 | -57.7 |
| 2017 (4) | 0.66 | -2.03 | 28.02 | -34.96 | 39.01 | 35.08 | 7.59 | 248.17 | 0.00 | 0 | 157.46 | 2.45 | 13.57 | 100.15 |
| 2016 (3) | 0.67 | 7.21 | 43.08 | 13.01 | 28.88 | 14.88 | 2.18 | -57.83 | 0.00 | 0 | 153.69 | 2.12 | 6.78 | -19.95 |
| 2015 (2) | 0.63 | 9.16 | 38.12 | 52.48 | 25.14 | -31.91 | 5.17 | -46.7 | 0.00 | 0 | 150.50 | -7.62 | 8.47 | -69.51 |
| 2014 (1) | 0.58 | 2.11 | 25.0 | 25.19 | 36.92 | -54.84 | 9.70 | -78.34 | 0.00 | 0 | 162.91 | -1.36 | 27.78 | -52.43 |
| 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) | 0.56 | -13.91 | -14.46 | 28.23 | -19.13 | 13.74 | 12.39 | 10.33 | -35.06 | 0.85 | 35.67 | 0 | 190.15 | 20.2 | 22.5 | 8.46 | -1.74 | 18.32 |
| 23Q3 (19) | 0.65 | 3.97 | -9.89 | 34.91 | 32.23 | 1.51 | 11.23 | -24.68 | -25.68 | 0.63 | 0 | 0 | 158.19 | -3.98 | 13.53 | 8.61 | 10.81 | 93.05 |
| 23Q2 (18) | 0.63 | -8.05 | -12.11 | 26.4 | -14.45 | -17.4 | 14.91 | 3.11 | -18.26 | 0.00 | 0 | -100.0 | 164.75 | 10.73 | 16.5 | 7.77 | -6.5 | 10.53 |
| 23Q1 (17) | 0.68 | 3.93 | 4.47 | 30.86 | 24.34 | 11.77 | 14.46 | -24.21 | -30.88 | 0.00 | 0 | -100.0 | 148.79 | -4.15 | -4.6 | 8.31 | 16.22 | 16.71 |
| 22Q4 (16) | 0.66 | -9.31 | 5.45 | 24.82 | -27.83 | 8.72 | 19.08 | 26.27 | 91.57 | 0.00 | 0 | -100.0 | 155.23 | 11.4 | -5.89 | 7.15 | 60.31 | -44.87 |
| 22Q3 (15) | 0.72 | 1.42 | 5.45 | 34.39 | 7.6 | -7.58 | 15.11 | -17.16 | 322.07 | 0.00 | -100.0 | -100.0 | 139.34 | -1.47 | 0.42 | 4.46 | -36.56 | -42.45 |
| 22Q2 (14) | 0.71 | 9.3 | 8.91 | 31.96 | 15.76 | -2.38 | 18.24 | -12.81 | 186.79 | 0.02 | -72.73 | -96.8 | 141.42 | -9.33 | -2.62 | 7.03 | -1.26 | -38.92 |
| 22Q1 (13) | 0.65 | 4.9 | 2.58 | 27.61 | 20.94 | -14.89 | 20.92 | 110.04 | 111.53 | 0.08 | -69.79 | -86.11 | 155.97 | -5.44 | 4.52 | 7.12 | -45.1 | -41.69 |
| 21Q4 (12) | 0.62 | -9.31 | 6.5 | 22.83 | -38.65 | -8.86 | 9.96 | 178.21 | 101.21 | 0.28 | -92.48 | -74.54 | 164.94 | 18.87 | 2.37 | 12.97 | 67.35 | -22.38 |
| 21Q3 (11) | 0.69 | 4.75 | 20.6 | 37.21 | 13.65 | 98.88 | 3.58 | -43.71 | -84.31 | 3.67 | 416.67 | 1399.02 | 138.76 | -4.46 | -24.99 | 7.75 | -32.67 | -64.32 |
| 21Q2 (10) | 0.66 | 2.94 | 9.15 | 32.74 | 0.92 | 98.42 | 6.36 | -35.69 | -76.99 | 0.71 | 18.28 | 690.11 | 145.23 | -2.67 | -16.04 | 11.51 | -5.73 | -85.18 |
| 21Q1 (9) | 0.64 | 8.92 | -1.55 | 32.44 | 29.5 | 12.17 | 9.89 | 99.8 | 791.61 | 0.60 | -44.62 | 0 | 149.22 | -7.39 | -5.38 | 12.21 | -26.93 | -21.63 |
| 20Q4 (8) | 0.58 | 2.69 | -7.8 | 25.05 | 33.89 | 1.62 | 4.95 | -78.3 | -88.94 | 1.08 | 342.89 | 0 | 161.12 | -12.91 | -0.07 | 16.71 | -23.07 | -68.51 |
| 20Q3 (7) | 0.57 | -5.2 | -23.99 | 18.71 | 13.39 | -63.78 | 22.81 | -17.47 | 1882.03 | 0.24 | 172.33 | 0 | 185.00 | 6.95 | 38.91 | 21.72 | -72.03 | 270.02 |
| 20Q2 (6) | 0.60 | -7.15 | -19.0 | 16.5 | -42.95 | -68.9 | 27.64 | 2032.87 | 1281.2 | 0.09 | 0 | 0 | 172.98 | 9.69 | 26.39 | 77.65 | 398.4 | 1416.6 |
| 20Q1 (5) | 0.65 | 2.0 | -12.46 | 28.92 | 17.32 | -44.17 | -1.43 | -103.19 | 8.92 | 0.00 | 0 | 0 | 157.70 | -2.2 | 14.72 | 15.58 | -70.64 | 173.33 |
| 19Q4 (4) | 0.63 | -15.35 | 0.0 | 24.65 | -52.28 | 0.0 | 44.77 | 3597.66 | 0.0 | 0.00 | 0 | 0.0 | 161.24 | 21.07 | 0.0 | 53.06 | 803.92 | 0.0 |
| 19Q3 (3) | 0.75 | 1.03 | 0.0 | 51.66 | -2.62 | 0.0 | -1.28 | 45.3 | 0.0 | 0.00 | 0 | 0.0 | 133.18 | -2.69 | 0.0 | 5.87 | 14.65 | 0.0 |
| 19Q2 (2) | 0.74 | 0.35 | 0.0 | 53.05 | 2.41 | 0.0 | -2.34 | -49.04 | 0.0 | 0.00 | 0 | 0.0 | 136.86 | -0.44 | 0.0 | 5.12 | -10.18 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 51.8 | 0.0 | 0.0 | -1.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 137.47 | 0.0 | 0.0 | 5.70 | 0.0 | 0.0 |
