- 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) | 0.75 | 5.67 | 8.24 | 32.48 | 7.7 | -36.21 | -11.42 | 0 | 0.00 | 0 | 61.75 | -19.79 | 49.30 | -19.76 |
| 2022 (9) | 0.71 | 4.32 | 6.22 | -2.81 | 12.07 | -9.52 | -15.32 | 0 | 0.00 | 0 | 76.99 | -12.28 | 61.44 | -10.76 |
| 2021 (8) | 0.68 | 4.29 | 6.4 | -1.23 | 13.34 | 42.83 | -8.79 | 0 | 0.00 | 0 | 87.77 | 4.35 | 68.85 | 5.24 |
| 2020 (7) | 0.65 | 20.69 | 6.48 | 825.71 | 9.34 | -8.07 | -30.89 | 0 | 0.00 | 0 | 84.11 | -11.88 | 65.42 | -7.73 |
| 2019 (6) | 0.54 | 14.31 | 0.7 | -14.63 | 10.16 | -11.5 | -85.84 | 0 | 0.00 | 0 | 95.45 | -20.98 | 70.90 | -25.1 |
| 2018 (5) | 0.47 | -11.41 | 0.82 | -61.5 | 11.48 | -11.62 | -34.03 | 0 | 0.00 | 0 | 120.79 | 16.39 | 94.66 | 30.17 |
| 2017 (4) | 0.54 | 43.45 | 2.13 | 150.59 | 12.99 | 28.87 | 22.15 | 0 | 0.00 | 0 | 103.78 | -39.78 | 72.72 | -50.87 |
| 2016 (3) | 0.37 | -15.52 | 0.85 | -56.41 | 10.08 | -70.07 | -266.18 | 0 | 0.00 | 0 | 172.33 | 16.46 | 148.01 | 29.41 |
| 2015 (2) | 0.44 | -3.79 | 1.95 | 2.09 | 33.68 | -1.69 | -62.06 | 0 | 0.00 | 0 | 147.97 | 5.86 | 114.37 | 14.93 |
| 2014 (1) | 0.46 | 72.41 | 1.91 | 1023.53 | 34.26 | -18.12 | -292.88 | 0 | 0.00 | 0 | 139.78 | -46.13 | 99.51 | -54.75 |
| 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) | 0.75 | 3.24 | 5.67 | 8.24 | 7.29 | 32.48 | -12.25 | -41.78 | -37.95 | 23.80 | 0.0 | 0.0 | 61.75 | -4.01 | -19.79 | 49.30 | -2.65 | -19.76 |
| 23Q3 (19) | 0.73 | 2.47 | 1.89 | 7.68 | 7.11 | 21.14 | -8.64 | 43.57 | 46.27 | 23.80 | 0.0 | 0.0 | 64.33 | -2.68 | -17.4 | 50.64 | -2.45 | -14.45 |
| 23Q2 (18) | 0.71 | 2.01 | 1.01 | 7.17 | -0.28 | 4.52 | -15.31 | -61.5 | 23.34 | 23.80 | 0.0 | 0.0 | 66.10 | -3.24 | -18.6 | 51.91 | -4.28 | -15.94 |
| 23Q1 (17) | 0.70 | -2.08 | 0.69 | 7.19 | 15.59 | 4.51 | -9.48 | -6.76 | 35.2 | 23.80 | 0.0 | 0.0 | 68.31 | -11.27 | -19.48 | 54.23 | -11.74 | -15.88 |
| 22Q4 (16) | 0.71 | -0.46 | 4.32 | 6.22 | -1.89 | -2.81 | -8.88 | 44.78 | -205.59 | 23.80 | 0.0 | 0.0 | 76.99 | -1.14 | -12.28 | 61.44 | 3.8 | -10.76 |
| 22Q3 (15) | 0.72 | 1.59 | 4.24 | 6.34 | -7.58 | -1.4 | -16.08 | 19.48 | -212.06 | 23.80 | 0.0 | 33.53 | 77.88 | -4.09 | -10.81 | 59.19 | -4.15 | -13.24 |
| 22Q2 (14) | 0.70 | 1.69 | 3.07 | 6.86 | -0.29 | 6.19 | -19.97 | -36.5 | 61.06 | 23.80 | 0.0 | -35.57 | 81.20 | -4.29 | -2.65 | 61.75 | -4.22 | -1.78 |
| 22Q1 (13) | 0.69 | 1.45 | 5.66 | 6.88 | 7.5 | 6.67 | -14.63 | -273.96 | -123.02 | 23.80 | 0.0 | -35.57 | 84.84 | -3.34 | 5.4 | 64.47 | -6.36 | 0.47 |
| 21Q4 (12) | 0.68 | -0.54 | 4.29 | 6.4 | -0.47 | -1.23 | 8.41 | -41.39 | 140.37 | 23.80 | 33.53 | -35.57 | 87.77 | 0.52 | 4.35 | 68.85 | 0.92 | 5.24 |
| 21Q3 (11) | 0.69 | 0.45 | 6.68 | 6.43 | -0.46 | -1.23 | 14.35 | 127.98 | -21.11 | 17.82 | -51.75 | -51.75 | 87.32 | 4.69 | 8.34 | 68.22 | 8.51 | 16.14 |
| 21Q2 (10) | 0.68 | 4.24 | 20.66 | 6.46 | 0.16 | 1475.61 | -51.28 | -681.71 | -37.0 | 36.94 | 0.0 | 0 | 83.41 | 3.63 | 1.01 | 62.87 | -2.03 | -1.4 |
| 21Q1 (9) | 0.66 | 0.14 | 17.84 | 6.45 | -0.46 | 1365.91 | -6.56 | 68.51 | 94.21 | 36.94 | 0.0 | 0 | 80.49 | -4.3 | -10.82 | 64.17 | -1.91 | -4.14 |
| 20Q4 (8) | 0.65 | 1.74 | 20.69 | 6.48 | -0.46 | 825.71 | -20.83 | -214.51 | 80.52 | 36.94 | 0.0 | 0 | 84.11 | 4.35 | -11.88 | 65.42 | 11.37 | -2.29 |
| 20Q3 (7) | 0.64 | 13.62 | 20.45 | 6.51 | 1487.8 | 779.73 | 18.19 | 148.6 | 122.94 | 36.94 | 0 | 0 | 80.60 | -2.4 | -19.2 | 58.74 | -7.87 | -22.55 |
| 20Q2 (6) | 0.57 | 1.8 | 10.59 | 0.41 | -6.82 | -22.64 | -37.43 | 66.98 | 94.84 | 0.00 | 0 | 0 | 82.58 | -8.51 | -22.96 | 63.76 | -4.75 | -24.63 |
| 20Q1 (5) | 0.56 | 2.56 | 12.8 | 0.44 | -37.14 | -44.3 | -113.36 | -6.02 | -536.14 | 0.00 | 0 | 0 | 90.26 | -5.44 | -20.65 | 66.94 | -0.01 | -28.57 |
| 19Q4 (4) | 0.54 | 1.54 | 0.0 | 0.7 | -5.41 | 0.0 | -106.92 | -34.86 | 0.0 | 0.00 | 0 | 0.0 | 95.45 | -4.31 | 0.0 | 66.95 | -11.72 | 0.0 |
| 19Q3 (3) | 0.53 | 4.32 | 0.0 | 0.74 | 39.62 | 0.0 | -79.28 | 89.08 | 0.0 | 0.00 | 0 | 0.0 | 99.75 | -6.94 | 0.0 | 75.84 | -10.35 | 0.0 |
| 19Q2 (2) | 0.51 | 3.83 | 0.0 | 0.53 | -32.91 | 0.0 | -725.81 | -3973.01 | 0.0 | 0.00 | 0 | 0.0 | 107.19 | -5.77 | 0.0 | 84.60 | -9.73 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | -17.82 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 113.75 | 0.0 | 0.0 | 93.72 | 0.0 | 0.0 |
