- 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) | 0.46 | -12.96 | 3.44 | -41.5 | 6.3 | -36.36 | -26.59 | 0 | 6.86 | 0.0 | 171.59 | 30.4 | 82.43 | 30.45 |
| 2022 (9) | 0.53 | -4.67 | 5.88 | -6.22 | 9.9 | -24.66 | -2.45 | 0 | 6.86 | 0.0 | 131.59 | 27.87 | 63.19 | 26.48 |
| 2021 (8) | 0.56 | -1.4 | 6.27 | -21.62 | 13.14 | -13.67 | -8.14 | 0 | 6.86 | 0.0 | 102.91 | 15.58 | 49.96 | 22.75 |
| 2020 (7) | 0.56 | -8.57 | 8.0 | -25.37 | 15.22 | 4.46 | 1.44 | 0 | 6.86 | 18962.86 | 89.04 | 8.4 | 40.70 | -10.27 |
| 2019 (6) | 0.62 | 0.87 | 10.72 | -26.88 | 14.57 | -27.62 | -12.64 | 0 | 0.04 | 0.0 | 82.14 | -15.24 | 45.36 | -1.37 |
| 2018 (5) | 0.61 | 0.63 | 14.66 | -6.15 | 20.13 | 9.76 | -7.02 | 0 | 0.04 | 0.0 | 96.91 | -19.43 | 45.99 | -38.86 |
| 2017 (4) | 0.61 | 40.08 | 15.62 | 32.71 | 18.34 | -51.6 | -25.58 | 0 | 0.04 | 0.0 | 120.28 | 0.16 | 75.22 | 17.83 |
| 2016 (3) | 0.43 | -8.59 | 11.77 | 11670.0 | 37.89 | -16.39 | 18.32 | -80.61 | 0.04 | 0 | 120.09 | -49.99 | 63.84 | -59.99 |
| 2015 (2) | 0.47 | 33.96 | 0.1 | -97.21 | 45.32 | 88.36 | 94.48 | 133.8 | 0.00 | 0 | 240.13 | 18.4 | 159.58 | 19.99 |
| 2014 (1) | 0.35 | 15.51 | 3.58 | 30.66 | 24.06 | 19.46 | 40.41 | 410.23 | 0.17 | 0 | 202.81 | -0.03 | 132.99 | -4.87 |
| 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) | 0.46 | 28.34 | -12.96 | 3.44 | 40.41 | -41.5 | -63.23 | -173.49 | -529.15 | 4.29 | 0.0 | 0.0 | 171.59 | -37.48 | 30.4 | 82.43 | -28.4 | 30.45 |
| 23Q3 (19) | 0.36 | -36.8 | -27.41 | 2.45 | -56.41 | -50.6 | -23.12 | -65.62 | -1085.64 | 4.29 | 0.0 | 0.0 | 274.46 | 114.05 | 103.98 | 115.12 | 110.8 | 95.55 |
| 23Q2 (18) | 0.57 | 3.1 | 8.94 | 5.62 | -6.49 | 2.0 | -13.96 | 21.48 | -334.62 | 4.29 | 0.0 | 0.0 | 128.22 | -6.99 | 6.13 | 54.61 | -14.27 | -1.35 |
| 23Q1 (17) | 0.55 | 4.08 | 0.75 | 6.01 | 2.21 | -1.64 | -17.78 | -76.92 | -492.67 | 4.29 | 0.0 | -34.33 | 137.86 | 4.76 | 24.19 | 63.70 | 0.81 | 20.44 |
| 22Q4 (16) | 0.53 | 7.04 | -4.67 | 5.88 | 18.55 | -6.22 | -10.05 | -415.38 | -14.6 | 4.29 | 0.0 | -34.33 | 131.59 | -2.2 | 27.87 | 63.19 | 7.34 | 26.48 |
| 22Q3 (15) | 0.49 | -5.16 | -10.76 | 4.96 | -9.98 | -25.86 | -1.95 | -132.77 | 76.87 | 4.29 | 0.0 | -34.33 | 134.55 | 11.37 | 37.65 | 58.87 | 6.34 | 29.47 |
| 22Q2 (14) | 0.52 | -4.65 | -6.94 | 5.51 | -9.82 | -24.83 | 5.95 | 298.33 | 184.64 | 4.29 | -34.33 | -34.33 | 120.81 | 8.83 | 25.32 | 55.36 | 4.67 | 18.72 |
| 22Q1 (13) | 0.55 | -1.51 | -3.78 | 6.11 | -2.55 | -22.17 | -3.00 | 65.79 | 64.54 | 6.54 | 0.0 | 0.0 | 111.01 | 7.87 | 18.41 | 52.89 | 5.86 | 14.8 |
| 21Q4 (12) | 0.56 | 0.2 | -1.4 | 6.27 | -6.28 | -21.62 | -8.77 | -4.03 | -197.29 | 6.54 | 0.0 | 0.0 | 102.91 | 5.28 | 15.58 | 49.96 | 9.87 | 22.75 |
| 21Q3 (11) | 0.55 | -1.11 | -3.48 | 6.69 | -8.73 | -17.71 | -8.43 | -19.91 | -278.98 | 6.54 | 0.0 | 0.0 | 97.75 | 1.4 | 9.0 | 45.47 | -2.49 | 4.48 |
| 21Q2 (10) | 0.56 | -1.41 | -6.88 | 7.33 | -6.62 | -20.59 | -7.03 | 16.9 | -223.99 | 6.54 | 0.0 | 16.0 | 96.40 | 2.83 | 9.95 | 46.63 | 1.22 | 1.59 |
| 21Q1 (9) | 0.57 | 0.92 | -8.22 | 7.85 | -1.88 | -24.59 | -8.46 | -186.78 | -522.06 | 6.54 | 0.0 | 0 | 93.75 | 5.29 | 11.51 | 46.07 | 13.19 | 5.96 |
| 20Q4 (8) | 0.56 | -1.92 | -8.57 | 8.0 | -1.6 | -25.37 | -2.95 | -162.63 | 86.16 | 6.54 | 0.0 | 0 | 89.04 | -0.71 | 8.4 | 40.70 | -6.48 | -10.27 |
| 20Q3 (7) | 0.57 | -4.59 | -5.51 | 8.13 | -11.92 | -28.75 | 4.71 | -16.93 | 315.07 | 6.54 | 16.0 | 0 | 89.68 | 2.28 | 1.61 | 43.52 | -5.19 | -2.86 |
| 20Q2 (6) | 0.60 | -2.83 | -0.59 | 9.23 | -11.34 | -26.69 | 5.67 | 516.91 | 140.36 | 5.64 | 0 | 0 | 87.68 | 4.29 | 7.03 | 45.90 | 5.57 | 22.56 |
| 20Q1 (5) | 0.62 | 0.54 | -0.39 | 10.41 | -2.89 | -27.71 | -1.36 | 93.62 | 89.87 | 0.00 | 0 | 0 | 84.07 | 2.35 | -6.21 | 43.48 | -4.14 | 10.16 |
| 19Q4 (4) | 0.62 | 1.37 | 0.0 | 10.72 | -6.05 | 0.0 | -21.31 | -873.06 | 0.0 | 0.00 | 0 | 0.0 | 82.14 | -6.93 | 0.0 | 45.36 | 1.25 | 0.0 |
| 19Q3 (3) | 0.61 | 0.38 | 0.0 | 11.41 | -9.37 | 0.0 | -2.19 | 84.41 | 0.0 | 0.00 | 0 | 0.0 | 88.26 | 7.74 | 0.0 | 44.80 | 19.63 | 0.0 |
| 19Q2 (2) | 0.61 | -2.62 | 0.0 | 12.59 | -12.57 | 0.0 | -14.05 | -4.62 | 0.0 | 0.00 | 0 | 0.0 | 81.92 | -8.61 | 0.0 | 37.45 | -5.12 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 14.4 | 0.0 | 0.0 | -13.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 89.64 | 0.0 | 0.0 | 39.47 | 0.0 | 0.0 |
