- 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) | 0.25 | 6.66 | 13.16 | -63.7 | 13.94 | 81.51 | -4.56 | 0 | 12.64 | 0.0 | 277.57 | 281.91 | 200.16 | 209.56 |
| 2022 (9) | 0.24 | -23.28 | 36.25 | -0.6 | 7.68 | 53.6 | -6.12 | 0 | 12.64 | 1137.82 | 72.68 | -82.12 | 64.66 | -68.04 |
| 2021 (8) | 0.31 | 18.34 | 36.47 | 60.52 | 5.0 | -30.26 | 26.26 | -64.01 | 1.02 | 0 | 406.43 | 681.0 | 202.29 | 327.31 |
| 2020 (7) | 0.26 | -19.88 | 22.72 | -57.21 | 7.17 | -50.14 | 72.96 | 3660.82 | 0.00 | 0 | 52.04 | 35.1 | 47.34 | 75.85 |
| 2019 (6) | 0.32 | 34.45 | 53.1 | 264.95 | 14.38 | -93.36 | 1.94 | -95.66 | 0.13 | 0.0 | 38.52 | -75.06 | 26.92 | -79.52 |
| 2018 (5) | 0.24 | -56.94 | 14.55 | -88.77 | 216.48 | 11.63 | 44.71 | 445.24 | 0.13 | -99.17 | 154.45 | 49.72 | 131.44 | 222.31 |
| 2017 (4) | 0.56 | 16.88 | 129.6 | 46.47 | 193.92 | 28.94 | 8.20 | 101.47 | 15.36 | -89.09 | 103.16 | -20.9 | 40.78 | -34.18 |
| 2016 (3) | 0.48 | 2.55 | 88.48 | 39.36 | 150.4 | 121.44 | 4.07 | 3.04 | 140.79 | 2520.78 | 130.42 | -29.02 | 61.96 | -32.58 |
| 2015 (2) | 0.47 | 67.49 | 63.49 | 188.85 | 67.92 | 655.51 | 3.95 | -95.35 | 5.37 | 0 | 183.74 | 27.45 | 91.90 | -29.97 |
| 2014 (1) | 0.28 | 237.0 | 21.98 | 6560.61 | 8.99 | 21.16 | 84.93 | 55.41 | 0.00 | 0 | 144.17 | -89.48 | 131.23 | -90.06 |
| 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) | 0.25 | -14.7 | 6.66 | 13.16 | -24.63 | -63.7 | -0.67 | 96.41 | -117.09 | 0.07 | 0.0 | -99.9 | 277.57 | 65.45 | 281.91 | 200.16 | 32.4 | 209.56 |
| 23Q3 (19) | 0.29 | 3.81 | 12.19 | 17.46 | -46.51 | -49.01 | -18.66 | -0.65 | 77.21 | 0.07 | 0.0 | -82.6 | 167.77 | 65.75 | 99.65 | 151.18 | 64.02 | 90.81 |
| 23Q2 (18) | 0.28 | 12.35 | 18.65 | 32.64 | -24.6 | 2265.22 | -18.54 | -143.3 | -8.74 | 0.07 | 0.0 | -82.6 | 101.22 | 59.15 | -26.63 | 92.17 | 66.61 | -31.21 |
| 23Q1 (17) | 0.25 | 7.22 | 5.03 | 43.29 | 19.42 | 135.02 | 42.82 | 992.35 | 2.56 | 0.07 | -99.9 | -82.6 | 63.60 | -12.49 | -84.19 | 55.32 | -14.44 | -85.83 |
| 22Q4 (16) | 0.24 | -10.28 | -23.28 | 36.25 | 5.87 | -0.6 | 3.92 | 104.79 | 107.25 | 71.61 | 17063.93 | 7530.59 | 72.68 | -13.51 | -82.12 | 64.66 | -18.39 | -68.04 |
| 22Q3 (15) | 0.26 | 9.78 | -9.67 | 34.24 | 2381.16 | 6.6 | -81.88 | -380.23 | -38.78 | 0.42 | 0.0 | -55.54 | 84.03 | -39.09 | -67.15 | 79.23 | -40.87 | -68.49 |
| 22Q2 (14) | 0.24 | -0.54 | -7.93 | 1.38 | -92.51 | -95.46 | -17.05 | -140.84 | -122.41 | 0.42 | 0.0 | -55.54 | 137.96 | -65.7 | -61.98 | 133.99 | -65.69 | -62.43 |
| 22Q1 (13) | 0.24 | -21.69 | -4.56 | 18.42 | -49.49 | -22.25 | 41.75 | 177.24 | -74.71 | 0.42 | -55.54 | 0 | 402.16 | -1.05 | 1347.14 | 390.48 | 93.03 | 1565.87 |
| 21Q4 (12) | 0.31 | 5.64 | 18.34 | 36.47 | 13.54 | 60.52 | -54.05 | 8.39 | -150.84 | 0.94 | 0.0 | 0 | 406.43 | 58.9 | 681.0 | 202.29 | -19.54 | 327.31 |
| 21Q3 (11) | 0.29 | 11.89 | 20.22 | 32.12 | 5.73 | 86.53 | -59.00 | -177.54 | -153.02 | 0.94 | 0.0 | 0 | 255.78 | -29.51 | 194.1 | 251.42 | -29.51 | 209.1 |
| 21Q2 (10) | 0.26 | 3.1 | -3.2 | 30.38 | 28.24 | -7.74 | 76.09 | -53.9 | 7.12 | 0.94 | 0 | 164.08 | 362.86 | 1205.72 | 1212.81 | 356.68 | 1421.67 | 1343.46 |
| 21Q1 (9) | 0.25 | -2.89 | -6.7 | 23.69 | 4.27 | -38.31 | 165.06 | 55.25 | 953.35 | 0.00 | 0 | -100.0 | 27.79 | -46.6 | -47.08 | 23.44 | -50.49 | -44.56 |
| 20Q4 (8) | 0.26 | 7.32 | -19.88 | 22.72 | 31.94 | -57.21 | 106.32 | -4.46 | 2144.62 | 0.00 | 0 | -100.0 | 52.04 | -40.16 | 35.1 | 47.34 | -41.8 | 75.85 |
| 20Q3 (7) | 0.24 | -9.91 | -31.23 | 17.22 | -47.71 | -69.84 | 111.28 | 56.67 | 1426.47 | 0.00 | -100.0 | -100.0 | 86.97 | 214.65 | 45.8 | 81.34 | 229.18 | 57.45 |
| 20Q2 (6) | 0.27 | -0.63 | -26.36 | 32.93 | -14.24 | -25.36 | 71.03 | 353.29 | 265.95 | 0.36 | -95.32 | -99.23 | 27.64 | -47.36 | -80.14 | 24.71 | -41.56 | -51.63 |
| 20Q1 (5) | 0.27 | -16.61 | -3.4 | 38.4 | -27.68 | 47.18 | 15.67 | 401.35 | 205.24 | 7.60 | -85.88 | 0 | 52.51 | 36.32 | -42.66 | 42.28 | 57.06 | -44.22 |
| 19Q4 (4) | 0.32 | -7.88 | 0.0 | 53.1 | -6.99 | 0.0 | -5.20 | -171.33 | 0.0 | 53.80 | 0.0 | 0.0 | 38.52 | -35.42 | 0.0 | 26.92 | -47.89 | 0.0 |
| 19Q3 (3) | 0.35 | -3.54 | 0.0 | 57.09 | 29.4 | 0.0 | 7.29 | -62.44 | 0.0 | 53.80 | 16.67 | 0.0 | 59.65 | -57.13 | 0.0 | 51.66 | 1.12 | 0.0 |
| 19Q2 (2) | 0.36 | 30.36 | 0.0 | 44.12 | 69.11 | 0.0 | 19.41 | 230.36 | 0.0 | 46.11 | 0 | 0.0 | 139.15 | 51.94 | 0.0 | 51.09 | -32.6 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 26.09 | 0.0 | 0.0 | -14.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 91.58 | 0.0 | 0.0 | 75.80 | 0.0 | 0.0 |
