- 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) | 0.45 | 6.39 | 9.93 | 69.74 | 0.65 | -47.58 | -2.09 | 0 | 0.00 | 0 | 233.88 | -65.26 | 162.88 | -64.77 |
| 2022 (9) | 0.42 | 9.75 | 5.85 | 34.48 | 1.24 | -35.75 | -1.75 | 0 | 0.00 | 0 | 673.17 | -52.79 | 462.36 | -55.65 |
| 2021 (8) | 0.38 | 8.27 | 4.35 | -24.74 | 1.93 | -26.89 | -0.93 | 0 | 0.00 | 0 | 1426.05 | 383.46 | 1042.47 | 505.31 |
| 2020 (7) | 0.36 | -3.63 | 5.78 | 42.72 | 2.64 | -52.86 | -0.59 | 0 | 0.00 | 0 | 294.97 | 14.69 | 172.22 | 16.97 |
| 2019 (6) | 0.37 | -12.77 | 4.05 | -31.01 | 5.6 | -63.82 | -1.51 | 0 | 0.00 | 0 | 257.20 | 31.04 | 147.24 | 51.89 |
| 2018 (5) | 0.42 | -1.51 | 5.87 | -10.24 | 15.48 | 34.61 | 1.81 | 0 | 0.00 | 0 | 196.27 | -2.04 | 96.94 | -13.41 |
| 2017 (4) | 0.43 | 17.75 | 6.54 | 33.2 | 11.5 | 159.59 | -1.30 | 0 | 0.00 | 0 | 200.36 | -17.31 | 111.95 | -17.28 |
| 2016 (3) | 0.36 | -5.03 | 4.91 | -17.48 | 4.43 | -29.46 | 2.48 | 0 | 0.00 | 0 | 242.31 | 2.17 | 135.33 | -7.13 |
| 2015 (2) | 0.38 | -16.94 | 5.95 | -41.44 | 6.28 | -41.03 | -23.97 | 0 | 0.00 | 0 | 237.16 | 36.88 | 145.72 | 30.0 |
| 2014 (1) | 0.46 | -4.94 | 10.16 | 2.32 | 10.65 | -28.95 | 5.36 | -63.61 | 0.00 | 0 | 173.26 | -5.41 | 112.09 | -4.98 |
| 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) | 0.45 | 1.79 | 6.39 | 9.93 | -0.3 | 69.74 | -3.91 | -624.07 | -38.16 | 216.50 | 0.0 | 0.0 | 233.88 | -18.59 | -65.26 | 162.88 | -17.0 | -64.77 |
| 23Q3 (19) | 0.44 | -2.04 | 13.32 | 9.96 | 0.1 | 106.21 | -0.54 | 61.97 | 74.65 | 216.50 | 0.0 | 0.0 | 287.29 | 14.87 | -67.55 | 196.24 | 10.78 | -67.33 |
| 23Q2 (18) | 0.45 | 3.63 | 15.45 | 9.95 | 5.4 | 127.17 | -1.42 | 39.06 | 39.57 | 216.50 | 0.0 | 0.0 | 250.09 | -2.59 | -77.04 | 177.14 | 0.91 | -76.92 |
| 23Q1 (17) | 0.43 | 2.96 | 17.04 | 9.44 | 61.37 | 116.51 | -2.33 | 17.67 | -198.31 | 216.50 | 0.0 | 0.0 | 256.74 | -61.86 | -87.58 | 175.54 | -62.03 | -88.1 |
| 22Q4 (16) | 0.42 | 8.42 | 9.75 | 5.85 | 21.12 | 34.48 | -2.83 | -32.86 | -267.53 | 216.50 | 0.0 | 776.01 | 673.17 | -23.96 | -52.79 | 462.36 | -23.04 | -55.65 |
| 22Q3 (15) | 0.39 | -0.2 | 15.2 | 4.83 | 10.27 | 118.55 | -2.13 | 9.36 | -2562.5 | 216.50 | 0.0 | 776.01 | 885.33 | -18.72 | -12.9 | 600.76 | -21.73 | -10.65 |
| 22Q2 (14) | 0.39 | 5.06 | 20.43 | 4.38 | 0.46 | 99.09 | -2.35 | -199.16 | -117.59 | 216.50 | 0.0 | 776.01 | 1089.28 | -47.32 | -43.0 | 767.50 | -47.98 | -45.2 |
| 22Q1 (13) | 0.37 | -3.46 | 2.79 | 4.36 | 0.23 | 39.3 | 2.37 | 407.79 | 241.92 | 216.50 | 776.01 | 776.01 | 2067.71 | 45.0 | 178.1 | 1475.35 | 41.52 | 161.74 |
| 21Q4 (12) | 0.38 | 13.81 | 8.27 | 4.35 | 96.83 | -24.74 | -0.77 | -862.5 | -113.3 | 24.71 | 0.0 | 0.0 | 1426.05 | 40.29 | 383.46 | 1042.47 | 55.05 | 505.31 |
| 21Q3 (11) | 0.34 | 4.32 | -0.85 | 2.21 | 0.45 | -57.34 | -0.08 | 92.59 | -102.6 | 24.71 | 0.0 | -27.31 | 1016.49 | -46.81 | 230.91 | 672.34 | -51.99 | 255.58 |
| 21Q2 (10) | 0.32 | -10.32 | -6.46 | 2.2 | -29.71 | -57.03 | -1.08 | 35.33 | 80.04 | 24.71 | 0.0 | 0 | 1911.17 | 157.05 | 531.48 | 1400.46 | 148.45 | 628.15 |
| 21Q1 (9) | 0.36 | 1.69 | 0.03 | 3.13 | -45.85 | -23.1 | -1.67 | -128.84 | 79.12 | 24.71 | 0.0 | 0 | 743.50 | 152.06 | 197.06 | 563.68 | 227.3 | 313.19 |
| 20Q4 (8) | 0.36 | 4.22 | -3.63 | 5.78 | 11.58 | 42.72 | 5.79 | 87.99 | 416.96 | 24.71 | -27.31 | 0 | 294.97 | -3.97 | 14.69 | 172.22 | -8.92 | 16.97 |
| 20Q3 (7) | 0.34 | -1.59 | -23.22 | 5.18 | 1.17 | -13.23 | 3.08 | 156.93 | 135.04 | 34.00 | 0 | 0 | 307.18 | 1.5 | 49.87 | 189.08 | -1.69 | 77.17 |
| 20Q2 (6) | 0.35 | -4.1 | -21.25 | 5.12 | 25.8 | -13.22 | -5.41 | 32.38 | -190.86 | 0.00 | 0 | 0 | 302.65 | 20.92 | 45.0 | 192.33 | 40.98 | 96.82 |
| 20Q1 (5) | 0.36 | -2.03 | -17.44 | 4.07 | 0.49 | -30.78 | -8.00 | -814.29 | -335.99 | 0.00 | 0 | 0 | 250.29 | -2.69 | 19.6 | 136.42 | -7.35 | 42.5 |
| 19Q4 (4) | 0.37 | -16.96 | 0.0 | 4.05 | -32.16 | 0.0 | 1.12 | 112.74 | 0.0 | 0.00 | 0 | 0.0 | 257.20 | 25.48 | 0.0 | 147.24 | 37.97 | 0.0 |
| 19Q3 (3) | 0.44 | 0.93 | 0.0 | 5.97 | 1.19 | 0.0 | -8.79 | -372.58 | 0.0 | 0.00 | 0 | 0.0 | 204.97 | -1.8 | 0.0 | 106.72 | 9.21 | 0.0 |
| 19Q2 (2) | 0.44 | 0.55 | 0.0 | 5.9 | 0.34 | 0.0 | -1.86 | -154.87 | 0.0 | 0.00 | 0 | 0.0 | 208.73 | -0.26 | 0.0 | 97.72 | 2.08 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 209.27 | 0.0 | 0.0 | 95.73 | 0.0 | 0.0 |
