- 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) | 0.58 | 5.37 | 13.06 | 11.91 | 50.38 | 21.51 | 5.14 | 0.59 | 6.22 | 0.0 | 173.24 | 5.13 | 110.19 | 9.25 |
| 2022 (9) | 0.55 | -1.56 | 11.67 | 88.23 | 41.46 | -10.7 | 5.11 | -48.85 | 6.22 | 0.0 | 164.78 | -11.77 | 100.86 | -20.91 |
| 2021 (8) | 0.56 | -6.3 | 6.2 | -18.31 | 46.43 | 11.45 | 9.99 | 245.67 | 6.22 | 0 | 186.76 | 7.88 | 127.53 | 19.25 |
| 2020 (7) | 0.59 | 28.74 | 7.59 | 132.11 | 41.66 | 22.96 | 2.89 | -20.82 | 0.00 | 0 | 173.12 | -5.01 | 106.94 | 1.8 |
| 2019 (6) | 0.46 | -28.24 | 3.27 | -41.92 | 33.88 | 9.89 | 3.65 | 123.93 | 0.00 | 0 | 182.25 | 39.28 | 105.05 | 70.12 |
| 2018 (5) | 0.64 | 5.62 | 5.63 | 47.77 | 30.83 | 15.42 | 1.63 | 0 | 0.00 | 0 | 130.85 | -19.19 | 61.75 | -15.25 |
| 2017 (4) | 0.61 | 2.6 | 3.81 | 11.08 | 26.71 | 1.64 | -2.97 | 0 | 0.02 | 0.0 | 161.92 | -1.54 | 72.86 | -6.97 |
| 2016 (3) | 0.59 | 4.05 | 3.43 | -44.41 | 26.28 | 14.01 | 5.12 | 0 | 0.02 | -99.46 | 164.46 | 15.46 | 78.32 | 7.45 |
| 2015 (2) | 0.57 | 4.51 | 6.17 | -2.06 | 23.05 | 1.36 | -0.09 | 0 | 3.38 | 0.0 | 142.44 | -7.02 | 72.89 | -16.91 |
| 2014 (1) | 0.55 | -15.62 | 6.3 | -27.0 | 22.74 | 12.02 | 2.74 | 0 | 3.38 | 0 | 153.19 | 20.65 | 87.72 | 49.97 |
| 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) | 0.58 | 1.05 | 5.37 | 13.06 | 6.53 | 11.91 | 2.23 | -34.99 | 122.76 | 6.06 | 0.0 | 0.0 | 173.24 | 5.02 | 5.13 | 110.19 | 0.63 | 9.25 |
| 23Q3 (19) | 0.57 | 2.94 | 6.17 | 12.26 | 7.45 | 21.87 | 3.43 | -68.5 | -61.02 | 6.06 | 0.0 | 0.0 | 164.96 | -1.96 | -0.46 | 109.50 | 2.74 | 0.85 |
| 23Q2 (18) | 0.56 | 0.65 | 1.19 | 11.41 | 7.64 | 99.13 | 10.89 | 89.06 | -53.64 | 6.06 | 0.0 | 0.0 | 168.26 | 1.77 | -9.78 | 106.58 | 6.2 | -14.91 |
| 23Q1 (17) | 0.55 | 0.64 | -1.25 | 10.6 | -9.17 | 91.34 | 5.76 | 158.78 | 28.86 | 6.06 | 0.0 | 84.75 | 165.33 | 0.33 | -10.42 | 100.36 | -0.5 | -19.22 |
| 22Q4 (16) | 0.55 | 1.82 | -1.56 | 11.67 | 16.0 | 88.23 | -9.80 | -211.36 | 70.41 | 6.06 | 0.0 | 84.75 | 164.78 | -0.57 | -11.77 | 100.86 | -7.11 | -20.91 |
| 22Q3 (15) | 0.54 | -1.9 | -1.07 | 10.06 | 75.57 | 67.39 | 8.80 | -62.54 | -64.59 | 6.06 | 0.0 | 84.75 | 165.72 | -11.15 | -14.82 | 108.58 | -13.31 | 0.38 |
| 22Q2 (14) | 0.55 | -1.77 | -5.8 | 5.73 | 3.43 | -11.16 | 23.49 | 425.5 | 803.46 | 6.06 | 84.75 | -78.56 | 186.51 | 1.06 | 7.52 | 125.25 | 0.81 | 28.44 |
| 22Q1 (13) | 0.56 | 0.32 | -4.19 | 5.54 | -10.65 | -8.73 | 4.47 | 113.5 | -66.79 | 3.28 | 0.0 | -88.4 | 184.56 | -1.18 | 5.02 | 124.24 | -2.58 | 18.38 |
| 21Q4 (12) | 0.56 | 2.33 | -6.3 | 6.2 | 3.16 | -18.31 | -33.12 | -233.28 | -23.49 | 3.28 | 0.0 | 0 | 186.76 | -4.0 | 7.88 | 127.53 | 17.9 | 19.25 |
| 21Q3 (11) | 0.54 | -6.59 | -0.22 | 6.01 | -6.82 | -1.64 | 24.85 | 855.77 | 373.33 | 3.28 | -88.4 | 0 | 194.55 | 12.16 | 3.2 | 108.17 | 10.92 | -13.05 |
| 21Q2 (10) | 0.58 | -0.09 | 20.88 | 6.45 | 6.26 | 24.52 | 2.60 | -80.68 | -91.63 | 28.25 | 0.0 | 0 | 173.46 | -1.29 | -2.34 | 97.52 | -7.08 | -17.19 |
| 21Q1 (9) | 0.58 | -1.89 | 35.79 | 6.07 | -20.03 | 82.28 | 13.46 | 150.19 | 63.55 | 28.25 | 0 | 0 | 175.73 | 1.51 | -8.44 | 104.95 | -1.86 | -6.93 |
| 20Q4 (8) | 0.59 | 8.97 | 28.74 | 7.59 | 24.22 | 132.11 | -26.82 | -610.86 | -740.75 | 0.00 | 0 | 0 | 173.12 | -8.17 | -5.01 | 106.94 | -14.04 | 1.8 |
| 20Q3 (7) | 0.55 | 13.16 | 12.05 | 6.11 | 17.95 | 18.64 | 5.25 | -83.1 | -58.69 | 0.00 | 0 | 0 | 188.52 | 6.14 | 8.29 | 124.40 | 5.63 | 25.61 |
| 20Q2 (6) | 0.48 | 12.23 | -8.77 | 5.18 | 55.56 | -13.52 | 31.07 | 277.52 | 551.36 | 0.00 | 0 | 0 | 177.62 | -7.45 | 9.34 | 117.77 | 4.44 | 51.36 |
| 20Q1 (5) | 0.43 | -6.98 | -23.08 | 3.33 | 1.83 | -48.13 | 8.23 | 357.99 | 533.16 | 0.00 | 0 | 0 | 191.92 | 5.31 | 24.72 | 112.76 | 7.34 | 54.49 |
| 19Q4 (4) | 0.46 | -5.16 | 0.0 | 3.27 | -36.5 | 0.0 | -3.19 | -125.1 | 0.0 | 0.00 | 0 | 0.0 | 182.25 | 4.69 | 0.0 | 105.05 | 6.07 | 0.0 |
| 19Q3 (3) | 0.49 | -7.86 | 0.0 | 5.15 | -14.02 | 0.0 | 12.71 | 166.46 | 0.0 | 0.00 | 0 | 0.0 | 174.09 | 7.17 | 0.0 | 99.04 | 27.28 | 0.0 |
| 19Q2 (2) | 0.53 | -5.38 | 0.0 | 5.99 | -6.7 | 0.0 | 4.77 | 351.05 | 0.0 | 0.00 | 0 | 0.0 | 162.44 | 5.56 | 0.0 | 77.81 | 6.6 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 6.42 | 0.0 | 0.0 | -1.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 153.88 | 0.0 | 0.0 | 72.99 | 0.0 | 0.0 |
