- 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) | 0.53 | 3.73 | 3.18 | 22.78 | 3.7 | -46.14 | -9.71 | 0 | 6.71 | 0.0 | 160.21 | -2.47 | 101.26 | 10.13 |
| 2022 (9) | 0.51 | -2.24 | 2.59 | -9.44 | 6.87 | -19.56 | -0.48 | 0 | 6.71 | 0.0 | 164.26 | -3.73 | 91.95 | -4.82 |
| 2021 (8) | 0.53 | 9.15 | 2.86 | 34.27 | 8.54 | 6.75 | 8.31 | -48.61 | 6.71 | 91.84 | 170.62 | -11.77 | 96.61 | -20.27 |
| 2020 (7) | 0.48 | 38.26 | 2.13 | 108.82 | 8.0 | 27.59 | 16.17 | 0 | 3.50 | 20.31 | 193.39 | -16.01 | 121.17 | -23.75 |
| 2019 (6) | 0.35 | 10.59 | 1.02 | -3.77 | 6.27 | -9.91 | -18.56 | 0 | 2.91 | 0.0 | 230.24 | -12.4 | 158.91 | -15.15 |
| 2018 (5) | 0.32 | 13.79 | 1.06 | 45.21 | 6.96 | 5.94 | 24.16 | -59.46 | 2.91 | 71.56 | 262.83 | -22.57 | 187.29 | -26.36 |
| 2017 (4) | 0.28 | 35.04 | 0.73 | 386.67 | 6.57 | -23.52 | 59.59 | -85.39 | 1.70 | 0 | 339.44 | -7.99 | 254.32 | -4.71 |
| 2016 (3) | 0.21 | -9.76 | 0.15 | 7.14 | 8.59 | 2.51 | 407.82 | -2.1 | 0.00 | 0 | 368.90 | 10.84 | 266.88 | 2.24 |
| 2015 (2) | 0.23 | -32.72 | 0.14 | -17.65 | 8.38 | 11.88 | 416.57 | 126.16 | 0.00 | 0 | 332.83 | 33.55 | 261.03 | 38.34 |
| 2014 (1) | 0.34 | -7.09 | 0.17 | -58.54 | 7.49 | 38.45 | 184.19 | 176.52 | 0.07 | 0 | 249.21 | -4.3 | 188.69 | -5.35 |
| 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) | 0.53 | -3.28 | 3.73 | 3.18 | -5.07 | 22.78 | -14.43 | -93.17 | 35.26 | 30.50 | 597.14 | 597.14 | 160.21 | 13.51 | -2.47 | 101.26 | 18.46 | 10.13 |
| 23Q3 (19) | 0.55 | 7.73 | 8.52 | 3.35 | 24.54 | 16.32 | -7.47 | 10.0 | -169.94 | 4.38 | 0.0 | 0.0 | 141.14 | -8.45 | -16.0 | 85.48 | -2.45 | -10.4 |
| 23Q2 (18) | 0.51 | -3.45 | 3.12 | 2.69 | -11.8 | 3.07 | -8.30 | 0.95 | -373.93 | 4.38 | 0.0 | -88.49 | 154.17 | 2.05 | -11.54 | 87.63 | 3.5 | -8.92 |
| 23Q1 (17) | 0.53 | 3.11 | 3.17 | 3.05 | 17.76 | 6.27 | -8.38 | 62.4 | -189.63 | 4.38 | 0.0 | -49.13 | 151.07 | -8.03 | -12.62 | 84.67 | -7.92 | -11.47 |
| 22Q4 (16) | 0.51 | 1.18 | -2.24 | 2.59 | -10.07 | -9.44 | -22.29 | -308.71 | -614.42 | 4.38 | 0.0 | 62.99 | 164.26 | -2.24 | -3.73 | 91.95 | -3.62 | -4.82 |
| 22Q3 (15) | 0.51 | 2.38 | -2.59 | 2.88 | 10.34 | 11.63 | 10.68 | 252.48 | -69.35 | 4.38 | -88.49 | 62.99 | 168.03 | -3.59 | -2.56 | 95.40 | -0.84 | -3.98 |
| 22Q2 (14) | 0.50 | -3.4 | -2.78 | 2.61 | -9.06 | 3.16 | 3.03 | -67.59 | -63.58 | 38.00 | 341.86 | -30.91 | 174.28 | 0.81 | -1.67 | 96.21 | 0.6 | -5.93 |
| 22Q1 (13) | 0.51 | -2.3 | 6.42 | 2.87 | 0.35 | 32.87 | 9.35 | 399.68 | 219.87 | 8.60 | 220.39 | 7.5 | 172.88 | 1.32 | -11.19 | 95.64 | -1.0 | -11.4 |
| 21Q4 (12) | 0.53 | 0.82 | 9.15 | 2.86 | 10.85 | 34.27 | -3.12 | -108.95 | -116.25 | 2.68 | 0.0 | -66.45 | 170.62 | -1.06 | -11.77 | 96.61 | -2.76 | -20.27 |
| 21Q3 (11) | 0.52 | 2.17 | 18.29 | 2.58 | 1.98 | 67.53 | 34.85 | 318.87 | -19.44 | 2.68 | -95.12 | 107.42 | 172.45 | -2.7 | -6.18 | 99.35 | -2.86 | -4.5 |
| 21Q2 (10) | 0.51 | 5.73 | 10.61 | 2.53 | 17.13 | 67.55 | 8.32 | 206.67 | 58.48 | 55.00 | 587.5 | 685.71 | 177.24 | -8.95 | 2.9 | 102.28 | -5.24 | 0.13 |
| 21Q1 (9) | 0.48 | 0.21 | 18.81 | 2.16 | 1.41 | 72.8 | -7.80 | -140.62 | 29.6 | 8.00 | 0.0 | 0 | 194.66 | 0.66 | -0.47 | 107.94 | -10.92 | -19.11 |
| 20Q4 (8) | 0.48 | 9.27 | 38.26 | 2.13 | 38.31 | 108.82 | 19.20 | -55.62 | 154.98 | 8.00 | 518.18 | 0 | 193.39 | 5.22 | -16.01 | 121.17 | 16.48 | -23.75 |
| 20Q3 (7) | 0.44 | -4.46 | 24.92 | 1.54 | 1.99 | 54.0 | 43.26 | 724.0 | 214.02 | 1.29 | -81.51 | 0 | 183.80 | 6.71 | -19.99 | 104.03 | 1.84 | -32.14 |
| 20Q2 (6) | 0.46 | 13.58 | 41.22 | 1.51 | 20.8 | 64.13 | 5.25 | 147.38 | 138.57 | 7.00 | 0 | 0 | 172.24 | -11.93 | -31.98 | 102.15 | -23.45 | -43.2 |
| 20Q1 (5) | 0.41 | 16.6 | 20.01 | 1.25 | 22.55 | 20.19 | -11.08 | 68.27 | -189.64 | 0.00 | 0 | 0 | 195.58 | -15.05 | -23.7 | 133.44 | -16.03 | -25.49 |
| 19Q4 (4) | 0.35 | -1.27 | 0.0 | 1.02 | 2.0 | 0.0 | -34.92 | 7.96 | 0.0 | 0.00 | 0 | 0.0 | 230.24 | 0.22 | 0.0 | 158.91 | 3.65 | 0.0 |
| 19Q3 (3) | 0.35 | 8.01 | 0.0 | 1.0 | 8.7 | 0.0 | -37.94 | -178.77 | 0.0 | 0.00 | 0 | 0.0 | 229.73 | -9.28 | 0.0 | 153.31 | -14.76 | 0.0 |
| 19Q2 (2) | 0.33 | -3.48 | 0.0 | 0.92 | -11.54 | 0.0 | -13.61 | -210.11 | 0.0 | 0.00 | 0 | 0.0 | 253.23 | -1.21 | 0.0 | 179.85 | 0.42 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 12.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 256.33 | 0.0 | 0.0 | 179.10 | 0.0 | 0.0 |
