- 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) | 0.27 | -22.86 | 0 | 0 | 27.79 | -13.45 | 111.06 | 35.79 | 0.00 | 0 | 343.04 | 31.38 | 311.61 | 34.31 |
| 2022 (9) | 0.34 | -7.16 | 2.96 | 621.95 | 32.11 | 39.85 | 81.79 | 480.48 | 0.00 | 0 | 261.11 | -20.87 | 232.01 | -18.27 |
| 2021 (8) | 0.37 | -3.39 | 0.41 | -44.59 | 22.96 | -25.55 | 14.09 | -72.22 | 0.41 | 111.0 | 329.96 | 10.78 | 283.89 | 8.35 |
| 2020 (7) | 0.38 | -7.08 | 0.74 | -78.3 | 30.84 | 27.18 | 50.72 | 86.13 | 0.20 | -45.67 | 297.86 | 53.54 | 262.00 | 62.2 |
| 2019 (6) | 0.41 | -0.79 | 3.41 | -3.94 | 24.25 | -0.33 | 27.25 | 12.6 | 0.36 | -55.1 | 193.99 | 12.36 | 161.53 | 25.5 |
| 2018 (5) | 0.42 | 22.58 | 3.55 | 73.17 | 24.33 | 9.1 | 24.20 | 0 | 0.81 | 239.24 | 172.65 | -19.68 | 128.71 | -18.82 |
| 2017 (4) | 0.34 | -6.53 | 2.05 | 91.59 | 22.3 | -31.89 | -0.07 | 0 | 0.24 | 0.0 | 214.95 | -1.28 | 158.54 | 1.99 |
| 2016 (3) | 0.36 | -5.86 | 1.07 | -56.5 | 32.74 | 36.3 | 77.81 | 0 | 0.24 | -55.77 | 217.73 | 14.44 | 155.45 | 48.17 |
| 2015 (2) | 0.39 | 24.52 | 2.46 | 16.04 | 24.02 | 28.66 | -9.27 | 0 | 0.54 | 0.0 | 190.25 | -22.82 | 104.91 | -20.77 |
| 2014 (1) | 0.31 | -7.36 | 2.12 | 1077.78 | 18.67 | -19.14 | 34.78 | -69.65 | 0.54 | 0 | 246.49 | 3.89 | 132.42 | -17.18 |
| 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) | 0.27 | -0.49 | -22.86 | 0 | -100.0 | -100.0 | 190.38 | -21.6 | 190.39 | 0.00 | 0 | 0 | 343.04 | 1.14 | 31.38 | 311.61 | 1.79 | 34.31 |
| 23Q3 (19) | 0.27 | -31.65 | -26.4 | 0.01 | -99.66 | 0 | 242.82 | 151.6 | 90.75 | 0.00 | 0 | 0 | 339.19 | 48.62 | 1.81 | 306.12 | 46.06 | 8.51 |
| 23Q2 (18) | 0.39 | -5.36 | -4.34 | 2.98 | 0.34 | 4866.67 | 96.51 | 111.97 | -4.8 | 0.00 | 0 | 0 | 228.23 | 6.8 | -18.8 | 209.59 | 8.55 | -11.54 |
| 23Q1 (17) | 0.41 | 19.84 | 4.36 | 2.97 | 0.34 | 681.58 | 45.53 | -30.55 | 31.4 | 0.00 | 0 | -100.0 | 213.70 | -18.16 | -27.92 | 193.09 | -16.78 | -23.23 |
| 22Q4 (16) | 0.34 | -5.05 | -7.16 | 2.96 | 0 | 621.95 | 65.56 | -48.5 | 78.35 | 0.00 | 0 | -100.0 | 261.11 | -21.63 | -20.87 | 232.01 | -17.76 | -18.27 |
| 22Q3 (15) | 0.36 | -11.16 | 1.09 | 0 | -100.0 | -100.0 | 127.30 | 25.57 | 1014.71 | 0.00 | 0 | -100.0 | 333.17 | 18.54 | -6.33 | 282.11 | 19.07 | -9.14 |
| 22Q2 (14) | 0.41 | 3.24 | 2.64 | 0.06 | -84.21 | -93.1 | 101.38 | 192.58 | 914.81 | 0.00 | -100.0 | -100.0 | 281.07 | -5.2 | -3.39 | 236.93 | -5.8 | -8.63 |
| 22Q1 (13) | 0.39 | 6.62 | -4.71 | 0.38 | -7.32 | -44.12 | 34.65 | -5.74 | 2252.17 | 0.67 | 14.96 | -61.06 | 296.48 | -10.15 | 10.3 | 251.51 | -11.41 | 6.06 |
| 21Q4 (12) | 0.37 | 3.38 | -3.39 | 0.41 | -6.82 | -44.59 | 36.76 | 221.89 | 125.11 | 0.59 | -73.95 | -66.13 | 329.96 | -7.24 | 10.78 | 283.89 | -8.56 | 8.35 |
| 21Q3 (11) | 0.36 | -9.8 | -5.34 | 0.44 | -49.43 | -64.52 | 11.42 | 14.31 | -89.81 | 2.25 | 0.66 | 413.59 | 355.70 | 22.26 | 62.75 | 310.48 | 19.73 | 67.36 |
| 21Q2 (10) | 0.40 | -4.15 | -9.44 | 0.87 | 27.94 | -72.64 | 9.99 | 720.5 | -91.21 | 2.24 | 29.15 | 565.93 | 290.93 | 8.23 | 56.15 | 259.31 | 9.35 | 59.61 |
| 21Q1 (9) | 0.41 | 8.09 | -4.01 | 0.68 | -8.11 | -81.06 | -1.61 | -109.86 | 92.69 | 1.73 | 0.0 | 76.47 | 268.80 | -9.76 | 47.17 | 237.13 | -9.49 | 56.74 |
| 20Q4 (8) | 0.38 | 1.29 | -7.08 | 0.74 | -40.32 | -78.3 | 16.33 | -85.43 | -63.63 | 1.73 | 295.07 | 76.47 | 297.86 | 36.29 | 53.54 | 262.00 | 41.22 | 62.2 |
| 20Q3 (7) | 0.38 | -13.71 | -9.41 | 1.24 | -61.01 | -70.82 | 112.07 | -1.43 | 282.62 | 0.44 | 30.52 | -66.55 | 218.55 | 17.3 | 20.97 | 185.52 | 14.19 | 23.99 |
| 20Q2 (6) | 0.44 | 1.6 | 5.61 | 3.18 | -11.42 | -18.25 | 113.70 | 616.35 | 1559.85 | 0.34 | -65.78 | -96.47 | 186.32 | 2.01 | 3.84 | 162.46 | 7.38 | 11.33 |
| 20Q1 (5) | 0.43 | 4.63 | 9.96 | 3.59 | 5.28 | -6.51 | -22.02 | -149.04 | -184.82 | 0.98 | 0.0 | -29.45 | 182.64 | -5.85 | -3.89 | 151.29 | -6.34 | 1.63 |
| 19Q4 (4) | 0.41 | -1.24 | 0.0 | 3.41 | -19.76 | 0.0 | 44.90 | 53.29 | 0.0 | 0.98 | -25.1 | 0.0 | 193.99 | 7.37 | 0.0 | 161.53 | 7.95 | 0.0 |
| 19Q3 (3) | 0.42 | 0.6 | 0.0 | 4.25 | 9.25 | 0.0 | 29.29 | 327.59 | 0.0 | 1.31 | -86.22 | 0.0 | 180.67 | 0.69 | 0.0 | 149.63 | 2.54 | 0.0 |
| 19Q2 (2) | 0.42 | 5.78 | 0.0 | 3.89 | 1.3 | 0.0 | 6.85 | -73.61 | 0.0 | 9.50 | 583.33 | 0.0 | 179.43 | -5.58 | 0.0 | 145.92 | -1.98 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 3.84 | 0.0 | 0.0 | 25.96 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 190.03 | 0.0 | 0.0 | 148.86 | 0.0 | 0.0 |
