- 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) | 0.21 | -35.53 | 1.08 | -76.62 | 25.99 | -2.26 | 170.94 | 107.93 | 0.02 | -10.67 | 288.47 | 44.47 | 220.59 | 54.22 |
| 2022 (9) | 0.33 | -7.5 | 4.62 | 4100.0 | 26.59 | 6.27 | 82.21 | -0.09 | 0.02 | -11.17 | 199.67 | -36.26 | 143.04 | -36.32 |
| 2021 (8) | 0.35 | 72.89 | 0.11 | 175.0 | 25.02 | 35.54 | 82.28 | -91.31 | 0.03 | 75.34 | 313.25 | 0.72 | 224.62 | -1.75 |
| 2020 (7) | 0.20 | 55.18 | 0.04 | 0 | 18.46 | 10.8 | 947.34 | 24.15 | 0.02 | 0 | 311.02 | -32.71 | 228.62 | -37.71 |
| 2019 (6) | 0.13 | -19.01 | 0 | 0 | 16.66 | 6.45 | 763.06 | 0 | 0.00 | 0 | 462.22 | -6.01 | 367.04 | -9.91 |
| 2018 (5) | 0.16 | 9.31 | 0 | 0 | 15.65 | 10.6 | 0.00 | 0 | 0.00 | 0 | 491.77 | -6.23 | 407.43 | -7.85 |
| 2017 (4) | 0.15 | -7.03 | 0 | 0 | 14.15 | 5.05 | 0.00 | 0 | 0.00 | 0 | 524.42 | 20.22 | 442.16 | 25.66 |
| 2016 (3) | 0.16 | 15.26 | 0 | 0 | 13.47 | -11.21 | 0.00 | 0 | 0.00 | 0 | 436.21 | -12.92 | 351.86 | -17.06 |
| 2015 (2) | 0.14 | -4.75 | 0 | 0 | 15.17 | 0.07 | 0.00 | 0 | 0.00 | 0 | 500.91 | 4.95 | 424.25 | 6.88 |
| 2014 (1) | 0.15 | -11.41 | 0 | 0 | 15.16 | 1.54 | 0.00 | 0 | 0.00 | 0 | 477.27 | 26.96 | 396.95 | 32.34 |
| 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) | 0.21 | 3.3 | -35.53 | 1.08 | -6.9 | -76.62 | 210.14 | -22.56 | 149.19 | 0.12 | 79.55 | 25.0 | 288.47 | -6.13 | 44.47 | 220.59 | -4.68 | 54.22 |
| 23Q3 (19) | 0.20 | -31.24 | -38.07 | 1.16 | -44.23 | -76.85 | 271.37 | 37.08 | 135.89 | 0.07 | -5.06 | 3.16 | 307.30 | 41.72 | 59.34 | 231.43 | 42.54 | 75.46 |
| 23Q2 (18) | 0.30 | -7.1 | -25.04 | 2.08 | -15.45 | -58.32 | 197.97 | 113.98 | 210.59 | 0.07 | -26.67 | -31.8 | 216.84 | 8.83 | 30.82 | 162.36 | 11.81 | 45.92 |
| 23Q1 (17) | 0.32 | -2.3 | 2.12 | 2.46 | -46.75 | -50.7 | 92.52 | 9.71 | 43.69 | 0.10 | 0.0 | -14.0 | 199.24 | -0.22 | -5.42 | 145.21 | 1.52 | 0.6 |
| 22Q4 (16) | 0.33 | -0.76 | -7.5 | 4.62 | -7.78 | 4100.0 | 84.33 | -26.7 | 55.91 | 0.10 | 48.18 | -25.0 | 199.67 | 3.53 | -36.26 | 143.04 | 8.45 | -36.32 |
| 22Q3 (15) | 0.33 | -16.77 | 1.3 | 5.01 | 0.4 | 4454.55 | 115.04 | 80.48 | 38.35 | 0.07 | -37.24 | -24.42 | 192.86 | 16.36 | -50.44 | 131.90 | 18.54 | -52.55 |
| 22Q2 (14) | 0.39 | 26.55 | 2.15 | 4.99 | 0.0 | 4436.36 | 63.74 | -1.01 | 4.2 | 0.11 | -7.53 | 3.23 | 165.75 | -21.32 | -42.59 | 111.27 | -22.91 | -49.93 |
| 22Q1 (13) | 0.31 | -11.51 | 3.66 | 4.99 | 4436.36 | 6137.5 | 64.39 | 19.04 | -86.31 | 0.12 | -12.79 | 36.21 | 210.66 | -32.75 | -53.83 | 144.34 | -35.74 | -59.99 |
| 21Q4 (12) | 0.35 | 8.68 | 72.89 | 0.11 | 0.0 | 175.0 | 54.09 | -34.95 | -95.93 | 0.13 | 49.33 | 133.33 | 313.25 | -19.5 | 0.72 | 224.62 | -19.19 | -1.75 |
| 21Q3 (11) | 0.32 | -16.07 | 74.89 | 0.11 | 0.0 | 120.0 | 83.15 | 35.93 | -93.3 | 0.09 | -14.29 | 35.71 | 389.11 | 34.77 | 17.17 | 277.95 | 25.07 | 17.38 |
| 21Q2 (10) | 0.39 | 28.42 | 62.42 | 0.11 | 37.5 | 120.0 | 61.17 | -87.0 | -91.41 | 0.10 | 22.02 | 20.83 | 288.72 | -36.72 | 9.77 | 222.24 | -38.4 | 13.77 |
| 21Q1 (9) | 0.30 | 47.59 | 117.75 | 0.08 | 100.0 | 0 | 470.39 | -64.63 | -29.44 | 0.09 | 49.39 | 0 | 456.27 | 46.7 | 3.07 | 360.77 | 57.8 | 3.66 |
| 20Q4 (8) | 0.20 | 9.94 | 55.18 | 0.04 | -20.0 | 0 | 1330.06 | 7.18 | 161.8 | 0.06 | -13.14 | 0 | 311.02 | -6.34 | -32.71 | 228.62 | -3.45 | -37.71 |
| 20Q3 (7) | 0.19 | -22.05 | -7.63 | 0.05 | 0.0 | 0 | 1240.96 | 74.34 | 93.46 | 0.07 | -23.68 | 0 | 332.09 | 26.26 | 6.81 | 236.79 | 21.21 | -0.22 |
| 20Q2 (6) | 0.24 | 72.17 | -2.42 | 0.05 | 0 | 0 | 711.80 | 6.77 | 5.23 | 0.09 | 0 | 0 | 263.02 | -40.58 | -21.37 | 195.35 | -43.87 | -31.25 |
| 20Q1 (5) | 0.14 | 5.18 | -13.8 | 0 | 0 | 0 | 666.66 | 31.22 | -75.36 | 0.00 | 0 | 0 | 442.66 | -4.23 | -12.0 | 348.04 | -5.18 | -17.21 |
| 19Q4 (4) | 0.13 | -34.56 | 0.0 | 0 | 0 | 0.0 | 508.04 | -20.8 | 0.0 | 0.00 | 0 | 0.0 | 462.22 | 48.66 | 0.0 | 367.04 | 54.67 | 0.0 |
| 19Q3 (3) | 0.20 | -17.66 | 0.0 | 0 | 0 | 0.0 | 641.44 | -5.17 | 0.0 | 0.00 | 0 | 0.0 | 310.93 | -7.05 | 0.0 | 237.31 | -16.49 | 0.0 |
| 19Q2 (2) | 0.24 | 52.09 | 0.0 | 0 | 0 | 0.0 | 676.40 | -75.0 | 0.0 | 0.00 | 0 | 0.0 | 334.51 | -33.5 | 0.0 | 284.16 | -32.41 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2705.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 503.05 | 0.0 | 0.0 | 420.41 | 0.0 | 0.0 |
