- 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) | 0.67 | 8.09 | 5.87 | 21.03 | 8.8 | -4.76 | -1.86 | 0 | 12.50 | 0.0 | 69.11 | -1.4 | 52.30 | -0.06 |
| 2022 (9) | 0.62 | 7.45 | 4.85 | 57.47 | 9.24 | -23.76 | -2.78 | 0 | 12.50 | 0.0 | 70.09 | -13.44 | 52.33 | -8.79 |
| 2021 (8) | 0.58 | 11.37 | 3.08 | 8.45 | 12.12 | 8.31 | -1.04 | 0 | 12.50 | 2030.68 | 80.97 | -9.12 | 57.37 | -6.96 |
| 2020 (7) | 0.52 | -11.31 | 2.84 | -31.07 | 11.19 | 116.44 | 2.58 | 0 | 0.59 | -99.06 | 89.10 | 122.58 | 61.66 | 151.98 |
| 2019 (6) | 0.59 | -3.63 | 4.12 | -10.24 | 5.17 | -36.95 | -4.20 | 0 | 62.50 | 0.0 | 40.03 | -25.8 | 24.47 | -9.94 |
| 2018 (5) | 0.61 | -0.59 | 4.59 | -34.15 | 8.2 | -3.53 | -2.03 | 0 | 62.50 | 0.0 | 53.95 | -25.58 | 27.17 | -34.51 |
| 2017 (4) | 0.61 | 2.65 | 6.97 | -2.24 | 8.5 | 23.37 | 1.08 | 0 | 62.50 | 0 | 72.49 | 11.8 | 41.49 | 10.61 |
| 2016 (3) | 0.60 | 26.22 | 7.13 | 34.27 | 6.89 | 3.61 | -7.34 | 0 | 0.00 | 0 | 64.84 | -3.45 | 37.51 | 8.04 |
| 2015 (2) | 0.47 | 24.47 | 5.31 | 22.63 | 6.65 | 622.83 | -11.70 | 0 | 0.00 | 0 | 67.16 | -20.86 | 34.72 | -44.9 |
| 2014 (1) | 0.38 | 269.65 | 4.33 | 386.52 | 0.92 | -58.93 | -125.92 | 0 | 0.00 | 0 | 84.86 | -89.0 | 63.01 | -91.32 |
| 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) | 0.67 | 3.58 | 8.09 | 5.87 | -4.08 | 21.03 | 0.14 | 110.07 | 124.56 | 8.33 | 0.0 | 0.0 | 69.11 | -9.26 | -1.4 | 52.30 | -7.55 | -0.06 |
| 23Q3 (19) | 0.65 | 1.44 | 7.42 | 6.12 | 5.15 | 28.84 | -1.39 | 61.5 | -731.82 | 8.33 | 0.0 | 0.0 | 76.16 | 3.27 | 6.95 | 56.57 | 2.26 | 10.81 |
| 23Q2 (18) | 0.64 | 1.33 | 6.96 | 5.82 | 8.79 | 26.52 | -3.61 | -28.01 | 34.72 | 8.33 | 0.0 | 0.0 | 73.75 | 8.89 | 4.71 | 55.32 | 8.71 | 12.97 |
| 23Q1 (17) | 0.63 | 1.52 | 6.21 | 5.35 | 10.31 | 19.69 | -2.82 | -394.74 | 48.82 | 8.33 | 0.0 | 0.0 | 67.73 | -3.37 | -9.35 | 50.89 | -2.75 | -0.64 |
| 22Q4 (16) | 0.62 | 2.94 | 7.45 | 4.85 | 2.11 | 57.47 | -0.57 | -359.09 | -149.14 | 8.33 | 0.0 | 0.0 | 70.09 | -1.57 | -13.44 | 52.33 | 2.51 | -8.79 |
| 22Q3 (15) | 0.61 | 1.0 | 8.24 | 4.75 | 3.26 | 54.22 | 0.22 | 103.98 | 125.88 | 8.33 | 0.0 | 1093.18 | 71.21 | 1.11 | -11.46 | 51.05 | 4.25 | -5.59 |
| 22Q2 (14) | 0.60 | 0.62 | 21.66 | 4.6 | 2.91 | 102.64 | -5.53 | -0.36 | 19.97 | 8.33 | 0.0 | 1093.18 | 70.43 | -5.74 | -20.46 | 48.97 | -4.39 | -20.86 |
| 22Q1 (13) | 0.60 | 2.71 | 16.81 | 4.47 | 45.13 | 78.09 | -5.51 | -575.0 | -477.4 | 8.33 | 0.0 | 1093.18 | 74.72 | -7.72 | -18.89 | 51.22 | -10.72 | -19.73 |
| 21Q4 (12) | 0.58 | 3.7 | 11.37 | 3.08 | 0.0 | 8.45 | 1.16 | 236.47 | -88.2 | 8.33 | 1093.18 | 1093.18 | 80.97 | 0.67 | -9.12 | 57.37 | 6.1 | -6.96 |
| 21Q3 (11) | 0.56 | 13.52 | -11.98 | 3.08 | 35.68 | -38.52 | -0.85 | 87.7 | -223.19 | 0.70 | 0.0 | -80.95 | 80.43 | -9.17 | 26.8 | 54.07 | -12.62 | 29.88 |
| 21Q2 (10) | 0.49 | -3.39 | -19.92 | 2.27 | -9.56 | -22.26 | -6.91 | -573.29 | -300.87 | 0.70 | 0.0 | -90.56 | 88.55 | -3.88 | 74.35 | 61.88 | -3.02 | 69.16 |
| 21Q1 (9) | 0.51 | -2.07 | -16.52 | 2.51 | -11.62 | -18.77 | 1.46 | -85.15 | 197.99 | 0.70 | 0.0 | 0 | 92.12 | 3.39 | 104.3 | 63.81 | 3.49 | 132.54 |
| 20Q4 (8) | 0.52 | -18.04 | -11.31 | 2.84 | -43.31 | -16.72 | 9.83 | 1324.64 | 1660.32 | 0.70 | -80.95 | 0 | 89.10 | 40.47 | 122.58 | 61.66 | 48.11 | 151.98 |
| 20Q3 (7) | 0.64 | 3.28 | 0.92 | 5.01 | 71.58 | 10.84 | 0.69 | -79.94 | 111.33 | 3.67 | -50.45 | 0 | 63.43 | 24.89 | 66.48 | 41.63 | 13.81 | 84.45 |
| 20Q2 (6) | 0.62 | 0.7 | -4.2 | 2.92 | -5.5 | -41.6 | 3.44 | 330.87 | 154.69 | 7.40 | 0 | 0 | 50.79 | 12.64 | 32.06 | 36.58 | 33.31 | 79.05 |
| 20Q1 (5) | 0.61 | 4.04 | -0.31 | 3.09 | -9.38 | -36.68 | -1.49 | -136.51 | 49.32 | 0.00 | 0 | 0 | 45.09 | 12.64 | -2.49 | 27.44 | 12.14 | 15.2 |
| 19Q4 (4) | 0.59 | -6.74 | 0.0 | 3.41 | -24.56 | 0.0 | -0.63 | 89.66 | 0.0 | 0.00 | 0 | 0.0 | 40.03 | 5.07 | 0.0 | 24.47 | 8.42 | 0.0 |
| 19Q3 (3) | 0.63 | -1.96 | 0.0 | 4.52 | -9.6 | 0.0 | -6.09 | 3.18 | 0.0 | 0.00 | 0 | 0.0 | 38.10 | -0.94 | 0.0 | 22.57 | 10.47 | 0.0 |
| 19Q2 (2) | 0.64 | 4.8 | 0.0 | 5.0 | 2.46 | 0.0 | -6.29 | -113.95 | 0.0 | 0.00 | 0 | 0.0 | 38.46 | -16.83 | 0.0 | 20.43 | -14.23 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | -2.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 46.24 | 0.0 | 0.0 | 23.82 | 0.0 | 0.0 |
