- 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 | -2.67 | 0 | 0 | 23.2 | 6.18 | 92.69 | 54.97 | 0.00 | 0 | 302.57 | 14.82 | 231.51 | 24.97 |
| 2022 (9) | 0.25 | -11.28 | 0 | 0 | 21.85 | 8.22 | 59.81 | 16.34 | 0.00 | 0 | 263.51 | -18.14 | 185.25 | -21.64 |
| 2021 (8) | 0.29 | -15.0 | 2.3 | -42.5 | 20.19 | -7.04 | 51.41 | 33.29 | 0.60 | -42.34 | 321.92 | 25.75 | 236.41 | 61.65 |
| 2020 (7) | 0.34 | -4.52 | 4.0 | -27.27 | 21.72 | 6.42 | 38.57 | 4.53 | 1.03 | 0.92 | 256.00 | -2.93 | 146.25 | 2.52 |
| 2019 (6) | 0.35 | -0.42 | 5.5 | -23.61 | 20.41 | 12.02 | 36.90 | 39.25 | 1.02 | -63.5 | 263.73 | 68.96 | 142.66 | 56.63 |
| 2018 (5) | 0.36 | -6.18 | 7.2 | 2.56 | 18.22 | 5.01 | 26.50 | -41.76 | 2.81 | 3.73 | 156.09 | 18.69 | 91.08 | 5.23 |
| 2017 (4) | 0.38 | 11.22 | 7.02 | 0.43 | 17.35 | 2.66 | 45.50 | -85.62 | 2.70 | 168.85 | 131.51 | -0.84 | 86.55 | 5.73 |
| 2016 (3) | 0.34 | 39.36 | 6.99 | 240.98 | 16.9 | 4.19 | 316.37 | -34.24 | 1.01 | 72.25 | 132.62 | -53.0 | 81.86 | -60.2 |
| 2015 (2) | 0.24 | 36.92 | 2.05 | 659.26 | 16.22 | 7.63 | 481.12 | -56.28 | 0.58 | 0 | 282.15 | -12.7 | 205.69 | -20.9 |
| 2014 (1) | 0.18 | 5.25 | 0.27 | 0 | 15.07 | 4.36 | 1100.39 | -40.71 | 0.00 | 0 | 323.18 | -17.68 | 260.05 | -19.22 |
| 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 | 3.25 | -2.67 | 0 | 0 | 0 | 65.06 | -40.45 | -27.01 | 0.00 | 0 | 0 | 302.57 | -2.57 | 14.82 | 231.51 | 0.84 | 24.97 |
| 23Q3 (19) | 0.24 | -23.26 | -6.5 | 0 | 0 | 0 | 109.25 | 13.24 | 12.33 | 0.00 | 0 | 0 | 310.56 | 53.55 | 25.54 | 229.59 | 49.06 | 44.04 |
| 23Q2 (18) | 0.31 | 28.12 | -5.81 | 0 | 0 | -100.0 | 96.48 | -3.3 | 163.82 | 0.00 | 0 | -100.0 | 202.25 | -31.66 | 12.61 | 154.03 | -29.63 | 19.27 |
| 23Q1 (17) | 0.24 | -4.12 | -8.09 | 0 | 0 | -100.0 | 99.77 | 11.94 | 180.65 | 0.00 | 0 | -100.0 | 295.94 | 12.31 | -14.2 | 218.89 | 18.16 | -14.16 |
| 22Q4 (16) | 0.25 | -0.82 | -11.28 | 0 | 0 | -100.0 | 89.13 | -8.36 | 247.21 | 0.00 | 0 | -100.0 | 263.51 | 6.52 | -18.14 | 185.25 | 16.22 | -21.64 |
| 22Q3 (15) | 0.26 | -22.69 | -22.78 | 0 | -100.0 | -100.0 | 97.26 | 165.96 | -8.52 | 0.00 | -100.0 | -100.0 | 247.38 | 37.74 | 22.2 | 159.39 | 23.42 | 4.61 |
| 22Q2 (14) | 0.33 | 25.02 | 14.82 | 0.5 | -70.59 | -79.17 | 36.57 | 2.87 | 24.09 | 0.85 | -72.08 | -75.91 | 179.60 | -47.93 | -37.25 | 129.14 | -49.35 | -19.29 |
| 22Q1 (13) | 0.27 | -7.45 | -14.37 | 1.7 | -26.09 | -41.38 | 35.55 | 38.49 | -22.36 | 3.04 | -47.2 | 8.78 | 344.92 | 7.14 | 29.97 | 254.99 | 7.86 | 65.89 |
| 21Q4 (12) | 0.29 | -13.68 | -15.0 | 2.3 | 21.05 | -42.5 | 25.67 | -75.86 | -35.21 | 5.75 | 811.15 | 35.29 | 321.92 | 59.02 | 25.75 | 236.41 | 55.17 | 61.65 |
| 21Q3 (11) | 0.33 | 14.96 | -3.93 | 1.9 | -20.83 | -60.82 | 106.32 | 260.77 | 156.56 | 0.63 | -82.06 | -87.07 | 202.44 | -29.27 | -23.38 | 152.36 | -4.77 | 9.76 |
| 21Q2 (10) | 0.29 | -6.77 | -26.86 | 2.4 | -17.24 | -40.0 | 29.47 | -35.64 | -40.03 | 3.52 | 26.08 | -8.61 | 286.21 | 7.85 | 52.67 | 160.00 | 4.09 | 56.42 |
| 21Q1 (9) | 0.31 | -8.14 | -12.83 | 2.9 | -27.5 | -47.27 | 45.79 | 15.57 | 72.66 | 2.79 | -34.34 | -60.81 | 265.39 | 3.67 | -3.65 | 153.71 | 5.1 | -0.93 |
| 20Q4 (8) | 0.34 | -2.43 | -4.52 | 4.0 | -17.53 | -27.27 | 39.62 | -4.39 | -43.42 | 4.25 | -12.9 | 102.55 | 256.00 | -3.11 | -2.93 | 146.25 | 5.36 | 2.52 |
| 20Q3 (7) | 0.35 | -12.48 | -19.2 | 4.85 | 21.25 | -43.6 | 41.44 | -15.67 | 57.09 | 4.88 | 26.74 | -46.71 | 264.21 | 40.93 | 25.56 | 138.81 | 35.7 | 12.18 |
| 20Q2 (6) | 0.40 | 11.12 | -11.56 | 4.0 | -27.27 | -44.44 | 49.14 | 85.29 | 51.43 | 3.85 | -45.94 | -46.1 | 187.47 | -31.94 | 19.94 | 102.29 | -34.07 | 5.67 |
| 20Q1 (5) | 0.36 | 0.62 | -13.13 | 5.5 | 0.0 | -15.38 | 26.52 | -62.13 | 22.83 | 7.12 | 239.39 | -28.19 | 275.43 | 4.44 | 63.8 | 155.15 | 8.76 | 57.85 |
| 19Q4 (4) | 0.35 | -17.43 | 0.0 | 5.5 | -36.05 | 0.0 | 70.02 | 165.43 | 0.0 | 2.10 | -77.09 | 0.0 | 263.73 | 25.33 | 0.0 | 142.66 | 15.29 | 0.0 |
| 19Q3 (3) | 0.43 | -4.2 | 0.0 | 8.6 | 19.44 | 0.0 | 26.38 | -18.71 | 0.0 | 9.16 | 28.19 | 0.0 | 210.43 | 34.63 | 0.0 | 123.74 | 27.83 | 0.0 |
| 19Q2 (2) | 0.45 | 9.15 | 0.0 | 7.2 | 10.77 | 0.0 | 32.45 | 50.3 | 0.0 | 7.14 | -27.97 | 0.0 | 156.30 | -7.05 | 0.0 | 96.80 | -1.52 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 6.5 | 0.0 | 0.0 | 21.59 | 0.0 | 0.0 | 9.92 | 0.0 | 0.0 | 168.15 | 0.0 | 0.0 | 98.29 | 0.0 | 0.0 |
