- 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) | 0.48 | -15.28 | 6.48 | -24.56 | 19.69 | -20.06 | 2.21 | -81.46 | 12.96 | 470.37 | 188.79 | 23.61 | 97.21 | 21.06 |
| 2022 (9) | 0.57 | 3.92 | 8.59 | 2.75 | 24.63 | 22.11 | 11.92 | -5.99 | 2.27 | -76.22 | 152.73 | -9.83 | 80.30 | -1.88 |
| 2021 (8) | 0.55 | 70.13 | 8.36 | 1077.46 | 20.17 | 14.54 | 12.68 | -73.02 | 9.56 | 0 | 169.38 | -26.38 | 81.84 | -37.58 |
| 2020 (7) | 0.32 | 3.77 | 0.71 | 1675.0 | 17.61 | 16.08 | 47.00 | 201.48 | 0.00 | 0 | 230.08 | 0.17 | 131.12 | 0.02 |
| 2019 (6) | 0.31 | -47.55 | 0.04 | -99.09 | 15.17 | 34.01 | 15.59 | 0 | 0.00 | 0 | 229.70 | 53.64 | 131.09 | 82.73 |
| 2018 (5) | 0.59 | -1.55 | 4.38 | -3.95 | 11.32 | 12.64 | -9.66 | 0 | 0.70 | 0.0 | 149.51 | 11.78 | 71.74 | 8.83 |
| 2017 (4) | 0.60 | 31.43 | 4.56 | 76.06 | 10.05 | -21.97 | -9.94 | 0 | 0.70 | 0.0 | 133.75 | 5.99 | 65.92 | -15.71 |
| 2016 (3) | 0.46 | -7.7 | 2.59 | 194.32 | 12.88 | -2.94 | 19.88 | -84.59 | 0.70 | 40.0 | 126.19 | -38.44 | 78.21 | -37.23 |
| 2015 (2) | 0.50 | 43.93 | 0.88 | 0 | 13.27 | 30.87 | 128.98 | -98.7 | 0.50 | 0 | 204.99 | -20.01 | 124.60 | -26.31 |
| 2014 (1) | 0.34 | 18.54 | 0 | 0 | 10.14 | 4.75 | 9885.44 | 3186.16 | 0.00 | 0 | 256.28 | -21.59 | 169.08 | -29.41 |
| 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) | 0.48 | -0.66 | -15.28 | 6.48 | -0.61 | -24.56 | 5.44 | 347.27 | -45.55 | 18.42 | -48.42 | 115.79 | 188.79 | 1.17 | 23.61 | 97.21 | 15.25 | 21.06 |
| 23Q3 (19) | 0.49 | -4.2 | -17.01 | 6.52 | -2.98 | -19.11 | -2.20 | -371.6 | -115.25 | 35.71 | 0.0 | 389.8 | 186.61 | 18.98 | 25.98 | 84.35 | 10.15 | 17.92 |
| 23Q2 (18) | 0.51 | -2.95 | -9.31 | 6.72 | -5.35 | -17.95 | 0.81 | -81.29 | -94.47 | 35.71 | 42.86 | 446.88 | 156.84 | -6.89 | 4.59 | 76.58 | -3.52 | 6.78 |
| 23Q1 (17) | 0.52 | -8.28 | -7.17 | 7.1 | -17.35 | -21.55 | 4.33 | -56.66 | -40.68 | 25.00 | 192.86 | -11.76 | 168.45 | 10.29 | 5.65 | 79.37 | -1.16 | 17.78 |
| 22Q4 (16) | 0.57 | -2.68 | 3.92 | 8.59 | 6.58 | 2.75 | 9.99 | -30.77 | -43.14 | 8.54 | 17.07 | -56.32 | 152.73 | 3.11 | -9.83 | 80.30 | 12.26 | -1.88 |
| 22Q3 (15) | 0.59 | 4.68 | 31.77 | 8.06 | -1.59 | 216.08 | 14.43 | -1.57 | -30.92 | 7.29 | 11.65 | 0 | 148.13 | -1.21 | -15.23 | 71.53 | -0.26 | -11.13 |
| 22Q2 (14) | 0.56 | -0.66 | 68.47 | 8.19 | -9.5 | 606.03 | 14.66 | 100.82 | 300.55 | 6.53 | -76.95 | 0 | 149.95 | -5.95 | -32.55 | 71.72 | 6.43 | -28.42 |
| 22Q1 (13) | 0.56 | 2.68 | 91.11 | 9.05 | 8.25 | 666.95 | 7.30 | -58.45 | 58.7 | 28.33 | 44.96 | 0 | 159.44 | -5.87 | -36.33 | 67.39 | -17.66 | -49.12 |
| 21Q4 (12) | 0.55 | 23.4 | 70.13 | 8.36 | 227.84 | 1077.46 | 17.57 | -15.89 | -77.96 | 19.55 | 0 | 0 | 169.38 | -3.07 | -26.38 | 81.84 | 1.68 | -37.58 |
| 21Q3 (11) | 0.44 | 33.85 | 48.02 | 2.55 | 119.83 | 25400.0 | 20.89 | 470.77 | -71.64 | 0.00 | 0 | 0 | 174.74 | -21.4 | -26.51 | 80.49 | -19.67 | -36.81 |
| 21Q2 (10) | 0.33 | 12.69 | 16.98 | 1.16 | -1.69 | 11500.0 | 3.66 | -20.43 | -83.36 | 0.00 | 0 | 0 | 222.32 | -11.22 | -9.81 | 100.20 | -24.35 | -23.33 |
| 21Q1 (9) | 0.29 | -8.59 | -3.35 | 1.18 | 66.2 | 15.69 | 4.60 | -94.23 | -62.14 | 0.00 | 0 | 0 | 250.43 | 8.84 | 7.31 | 132.45 | 1.01 | 0.1 |
| 20Q4 (8) | 0.32 | 7.36 | 3.77 | 0.71 | 7000.0 | 1675.0 | 79.72 | 8.21 | -47.39 | 0.00 | 0 | 0 | 230.08 | -3.24 | 0.17 | 131.12 | 2.94 | 0.02 |
| 20Q3 (7) | 0.30 | 5.78 | 2.0 | 0.01 | 0.0 | 0.0 | 73.67 | 235.02 | -6.27 | 0.00 | 0 | 0 | 237.78 | -3.54 | -1.02 | 127.37 | -2.54 | -14.46 |
| 20Q2 (6) | 0.28 | -6.89 | 44.85 | 0.01 | -99.02 | 0 | 21.99 | 80.99 | 311.03 | 0.00 | 0 | 0 | 246.50 | 5.63 | -28.54 | 130.69 | -1.23 | -33.14 |
| 20Q1 (5) | 0.30 | -1.87 | 5.76 | 1.02 | 2450.0 | -56.22 | 12.15 | -91.98 | 275.83 | 0.00 | 0 | 0 | 233.36 | 1.59 | -55.15 | 132.32 | 0.94 | -58.78 |
| 19Q4 (4) | 0.31 | 5.54 | 0.0 | 0.04 | 300.0 | 0.0 | 151.54 | 92.8 | 0.0 | 0.00 | 0 | 0.0 | 229.70 | -4.39 | 0.0 | 131.09 | -11.96 | 0.0 |
| 19Q3 (3) | 0.29 | 50.2 | 0.0 | 0.01 | 0 | 0.0 | 78.60 | 1369.16 | 0.0 | 0.00 | 0 | 0.0 | 240.24 | -30.35 | 0.0 | 148.90 | -23.82 | 0.0 |
| 19Q2 (2) | 0.20 | -32.02 | 0.0 | 0 | -100.0 | 0.0 | 5.35 | 177.42 | 0.0 | 0.00 | 0 | 0.0 | 344.93 | -33.7 | 0.0 | 195.46 | -39.11 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | -6.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 520.27 | 0.0 | 0.0 | 320.99 | 0.0 | 0.0 |
