- 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) | 0.28 | -24.02 | 0.05 | -94.12 | 7.45 | -13.17 | 26.84 | 0 | 0.18 | -37.5 | 355.09 | 37.95 | 302.11 | 40.35 |
| 2022 (9) | 0.36 | -5.32 | 0.85 | -18.27 | 8.58 | -11.09 | -2.79 | 0 | 0.29 | 0.0 | 257.40 | 6.22 | 215.26 | 15.87 |
| 2021 (8) | 0.38 | 12.86 | 1.04 | 173.68 | 9.65 | 1.47 | 5.40 | -67.45 | 0.29 | 0.0 | 242.33 | -20.92 | 185.77 | -25.12 |
| 2020 (7) | 0.34 | 12.97 | 0.38 | -5.0 | 9.51 | 11.88 | 16.59 | 349.59 | 0.29 | 0 | 306.43 | -12.7 | 248.08 | -19.28 |
| 2019 (6) | 0.30 | -24.62 | 0.4 | -73.33 | 8.5 | -31.56 | 3.69 | -91.94 | 0.00 | 0 | 350.99 | 47.13 | 307.33 | 57.97 |
| 2018 (5) | 0.40 | 0.86 | 1.5 | 0.0 | 12.42 | 10.3 | 45.77 | 101.01 | 0.00 | 0 | 238.56 | 2.45 | 194.55 | 4.86 |
| 2017 (4) | 0.40 | 6.0 | 1.5 | 114.29 | 11.26 | -17.99 | 22.77 | -82.48 | 0.00 | 0 | 232.85 | -8.21 | 185.54 | -7.96 |
| 2016 (3) | 0.37 | 20.67 | 0.7 | 0 | 13.73 | -8.16 | 130.00 | 0 | 0.00 | 0 | 253.69 | -15.91 | 201.58 | -9.94 |
| 2015 (2) | 0.31 | 9.8 | 0 | 0 | 14.95 | 23.45 | 0.00 | 0 | 0.00 | 0 | 301.69 | -7.29 | 223.83 | -6.18 |
| 2014 (1) | 0.28 | 15.98 | 0 | 0 | 12.11 | 2.28 | 2950.15 | 1064.27 | 0.00 | 0 | 325.40 | -10.03 | 238.57 | -11.5 |
| 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) | 0.28 | -17.52 | -24.02 | 0.05 | -88.89 | -94.12 | 14.38 | -71.27 | 80.2 | 1.25 | 175.0 | -75.0 | 355.09 | 24.22 | 37.95 | 302.11 | 21.39 | 40.35 |
| 23Q3 (19) | 0.33 | -6.54 | -16.92 | 0.45 | -40.0 | -64.0 | 50.05 | -13.09 | 580.33 | 0.45 | 81.82 | -71.59 | 285.86 | 10.06 | 24.84 | 248.88 | 11.19 | 37.37 |
| 23Q2 (18) | 0.36 | 2.32 | -8.33 | 0.75 | -10.71 | -39.52 | 57.59 | 638.73 | 1201.15 | 0.25 | -95.0 | -84.38 | 259.73 | -0.71 | 11.15 | 223.83 | 0.79 | 24.75 |
| 23Q1 (17) | 0.35 | -3.66 | -6.87 | 0.84 | -1.18 | -32.26 | -10.69 | -233.96 | -227.91 | 5.00 | 0.0 | 212.5 | 261.59 | 1.63 | 3.8 | 222.08 | 3.17 | 19.38 |
| 22Q4 (16) | 0.36 | -9.81 | -5.32 | 0.85 | -32.0 | -18.27 | 7.98 | 176.58 | 392.31 | 5.00 | 212.5 | 212.5 | 257.40 | 12.41 | 6.22 | 215.26 | 18.82 | 15.87 |
| 22Q3 (15) | 0.40 | 3.13 | -3.22 | 1.25 | 0.81 | 27.55 | -10.42 | -99.24 | -171.47 | 1.60 | 0.0 | 0.0 | 228.99 | -2.01 | -1.27 | 181.17 | 0.97 | 3.45 |
| 22Q2 (14) | 0.39 | 3.94 | 4.22 | 1.24 | 0.0 | 158.33 | -5.23 | -60.43 | -134.64 | 1.60 | 0.0 | -40.0 | 233.68 | -7.28 | -12.3 | 179.43 | -3.55 | -15.25 |
| 22Q1 (13) | 0.38 | -2.06 | 18.3 | 1.24 | 19.23 | 158.33 | -3.26 | -19.41 | 15.1 | 1.60 | 0.0 | 40.0 | 252.02 | 4.0 | -23.75 | 186.03 | 0.14 | -30.1 |
| 21Q4 (12) | 0.38 | -7.81 | 12.86 | 1.04 | 6.12 | 173.68 | -2.73 | -118.72 | -116.13 | 1.60 | 0.0 | 40.0 | 242.33 | 4.48 | -20.92 | 185.77 | 6.08 | -25.12 |
| 21Q3 (11) | 0.42 | 11.05 | 6.83 | 0.98 | 104.17 | 250.0 | 14.58 | -3.44 | -71.83 | 1.60 | -40.0 | 0 | 231.93 | -12.96 | -7.85 | 175.12 | -17.28 | -14.58 |
| 21Q2 (10) | 0.37 | 17.99 | 6.66 | 0.48 | 0.0 | -17.24 | 15.10 | 493.23 | 30.62 | 2.67 | 133.33 | 0 | 266.45 | -19.38 | -6.65 | 211.71 | -20.45 | -13.4 |
| 21Q1 (9) | 0.32 | -6.56 | 8.55 | 0.48 | 26.32 | 20.0 | -3.84 | -122.68 | 73.07 | 1.14 | 0.0 | 0 | 330.52 | 7.86 | -9.2 | 266.15 | 7.28 | -14.24 |
| 20Q4 (8) | 0.34 | -12.74 | 12.97 | 0.38 | 35.71 | -5.0 | 16.93 | -67.29 | 3355.1 | 1.14 | 0 | 0 | 306.43 | 21.74 | -12.7 | 248.08 | 21.0 | -19.28 |
| 20Q3 (7) | 0.39 | 10.88 | 15.97 | 0.28 | -51.72 | -30.0 | 51.75 | 347.66 | 1005.77 | 0.00 | 0 | 0 | 251.70 | -11.82 | -19.3 | 205.02 | -16.13 | -23.65 |
| 20Q2 (6) | 0.35 | 20.08 | -0.59 | 0.58 | 45.0 | 0 | 11.56 | 181.07 | 80.06 | 0.00 | 0 | 0 | 285.44 | -21.58 | -3.4 | 244.46 | -21.23 | -5.49 |
| 20Q1 (5) | 0.29 | -2.76 | -25.29 | 0.4 | 0.0 | -69.23 | -14.26 | -3010.2 | -575.33 | 0.00 | 0 | 0 | 364.01 | 3.71 | 39.75 | 310.33 | 0.98 | 39.21 |
| 19Q4 (4) | 0.30 | -10.43 | 0.0 | 0.4 | 0.0 | 0.0 | 0.49 | -89.53 | 0.0 | 0.00 | 0 | 0.0 | 350.99 | 12.53 | 0.0 | 307.33 | 14.44 | 0.0 |
| 19Q3 (3) | 0.34 | -4.95 | 0.0 | 0.4 | 0 | 0.0 | 4.68 | -27.1 | 0.0 | 0.00 | 0 | 0.0 | 311.90 | 5.55 | 0.0 | 268.54 | 3.82 | 0.0 |
| 19Q2 (2) | 0.35 | -9.76 | 0.0 | 0 | -100.0 | 0.0 | 6.42 | 114.0 | 0.0 | 0.00 | 0 | 0.0 | 295.50 | 13.44 | 0.0 | 258.65 | 16.03 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 3.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 260.48 | 0.0 | 0.0 | 222.92 | 0.0 | 0.0 |
