- 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) | 0.39 | 37.32 | 30.79 | 40.98 | 17.85 | -20.74 | -22.04 | 0 | 7.01 | 0.0 | 262.98 | -70.7 | 212.27 | -69.71 |
| 2022 (9) | 0.28 | 44.54 | 21.84 | 67.1 | 22.52 | 25.53 | 7.91 | 301.52 | 7.01 | -76.2 | 897.39 | -29.78 | 700.83 | -30.39 |
| 2021 (8) | 0.20 | -9.55 | 13.07 | -0.15 | 17.94 | -4.01 | 1.97 | -96.42 | 29.44 | 2695.51 | 1277.94 | 33.05 | 1006.82 | 16.34 |
| 2020 (7) | 0.22 | -47.88 | 13.09 | 14.42 | 18.69 | 43.77 | 55.02 | 0 | 1.05 | 0 | 960.51 | -13.94 | 865.38 | 12.64 |
| 2019 (6) | 0.42 | -37.94 | 11.44 | -45.32 | 13.0 | 58.15 | -6.66 | 0 | 0.00 | 0 | 1116.07 | 676.13 | 768.28 | 745.66 |
| 2018 (5) | 0.67 | 13.87 | 20.92 | 30.75 | 8.22 | 46.0 | -14.20 | 0 | 0.00 | 0 | 143.80 | -56.89 | 90.85 | -56.55 |
| 2017 (4) | 0.59 | 8.68 | 16.0 | -19.92 | 5.63 | -7.25 | -18.89 | 0 | 0.00 | 0 | 333.57 | 0.09 | 209.08 | -17.61 |
| 2016 (3) | 0.54 | 68.97 | 19.98 | 24.88 | 6.07 | 108.59 | -17.72 | 0 | 0.00 | 0 | 333.28 | -7.6 | 253.77 | 12.63 |
| 2015 (2) | 0.32 | 35.65 | 16.0 | 27.19 | 2.91 | -39.5 | -27.29 | 0 | 0.00 | 0 | 360.68 | -56.17 | 225.32 | -62.41 |
| 2014 (1) | 0.24 | -42.12 | 12.58 | -40.69 | 4.81 | 16.18 | -15.22 | 0 | 0.00 | 0 | 822.93 | 207.82 | 599.41 | 251.11 |
| 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) | 0.39 | 19.26 | 37.32 | 30.79 | 15.58 | 40.98 | -49.91 | -319.67 | -1621.65 | 7.40 | 0.0 | -77.86 | 262.98 | -39.48 | -70.7 | 212.27 | -32.61 | -69.71 |
| 23Q3 (19) | 0.33 | -4.63 | 14.3 | 26.64 | 0.0 | 19.78 | 22.72 | 170.67 | -61.33 | 7.40 | -77.86 | 46.36 | 434.51 | 14.28 | -58.83 | 314.97 | 18.7 | -60.48 |
| 23Q2 (18) | 0.34 | 10.7 | 13.14 | 26.64 | 9.45 | 20.87 | -32.15 | 30.47 | -1001.03 | 33.43 | 0.0 | -29.18 | 380.23 | -36.12 | -58.08 | 265.35 | -39.94 | -58.82 |
| 23Q1 (17) | 0.31 | 9.07 | 34.43 | 24.34 | 11.45 | 61.51 | -46.24 | -1509.76 | 53.48 | 33.43 | 0.0 | 678.89 | 595.18 | -33.68 | -8.53 | 441.80 | -36.96 | -8.33 |
| 22Q4 (16) | 0.28 | -0.73 | 44.54 | 21.84 | -1.8 | 67.1 | 3.28 | -94.42 | -95.83 | 33.43 | 560.97 | 678.89 | 897.39 | -14.97 | -29.78 | 700.83 | -12.06 | -30.39 |
| 22Q3 (15) | 0.29 | -5.6 | 19.86 | 22.24 | 0.91 | 70.03 | 58.75 | 2111.99 | 25.75 | 5.06 | -89.29 | -37.66 | 1055.36 | 16.35 | 58.59 | 796.92 | 23.68 | 63.54 |
| 22Q2 (14) | 0.30 | 31.53 | 26.02 | 22.04 | 46.25 | 68.5 | -2.92 | 97.06 | 93.21 | 47.20 | 999.84 | 4378.04 | 907.04 | 39.4 | 43.56 | 644.33 | 33.7 | 35.14 |
| 22Q1 (13) | 0.23 | 17.27 | -1.7 | 15.07 | 15.3 | 15.13 | -99.40 | -226.45 | -54.47 | 4.29 | 0.0 | 307.15 | 650.68 | -49.08 | -9.63 | 481.93 | -52.13 | -21.02 |
| 21Q4 (12) | 0.20 | -17.68 | -9.55 | 13.07 | -0.08 | -0.15 | 78.61 | 68.26 | -67.1 | 4.29 | -47.1 | 307.15 | 1277.94 | 92.04 | 33.05 | 1006.82 | 106.62 | 16.34 |
| 21Q3 (11) | 0.24 | -0.75 | 12.35 | 13.08 | 0.0 | 17.31 | 46.72 | 208.6 | 14.43 | 8.11 | 669.6 | 25.4 | 665.46 | 5.33 | -25.69 | 487.29 | 2.2 | -25.17 |
| 21Q2 (10) | 0.24 | 2.6 | -6.19 | 13.08 | -0.08 | 26.38 | -43.02 | 33.15 | -41.1 | 1.05 | 0.0 | -89.41 | 631.81 | -12.25 | -2.94 | 476.80 | -21.86 | -0.07 |
| 21Q1 (9) | 0.23 | 7.9 | -20.67 | 13.09 | 0.0 | 22.8 | -64.35 | -126.93 | -3494.97 | 1.05 | 0.0 | -89.41 | 720.00 | -25.04 | 6.25 | 610.18 | -29.49 | 14.78 |
| 20Q4 (8) | 0.22 | 2.25 | -47.88 | 13.09 | 17.4 | 14.42 | 238.95 | 485.23 | 9325.87 | 1.05 | -83.71 | -89.41 | 960.51 | 7.26 | -13.94 | 865.38 | 32.89 | 12.64 |
| 20Q3 (7) | 0.21 | -17.13 | -50.26 | 11.15 | 7.73 | -5.75 | 40.83 | 233.91 | 247.79 | 6.47 | -35.02 | -35.02 | 895.48 | 37.57 | -3.93 | 651.22 | 36.49 | 18.17 |
| 20Q2 (6) | 0.26 | -13.24 | -46.12 | 10.35 | -2.91 | -28.77 | -30.49 | -1603.35 | -99.02 | 9.95 | 0.0 | 0 | 650.93 | -3.94 | 72.88 | 477.12 | -10.25 | 93.87 |
| 20Q1 (5) | 0.30 | -29.11 | -57.26 | 10.66 | -6.82 | -43.66 | -1.79 | 30.89 | 89.35 | 9.95 | 0.0 | 0 | 677.62 | -39.29 | 406.9 | 531.60 | -30.81 | 665.33 |
| 19Q4 (4) | 0.42 | -2.41 | 0.0 | 11.44 | -3.3 | 0.0 | -2.59 | -122.06 | 0.0 | 9.95 | 0.0 | 0.0 | 1116.07 | 19.74 | 0.0 | 768.28 | 39.41 | 0.0 |
| 19Q3 (3) | 0.43 | -10.23 | 0.0 | 11.83 | -18.58 | 0.0 | 11.74 | 176.63 | 0.0 | 9.95 | 0 | 0.0 | 932.08 | 147.54 | 0.0 | 551.09 | 123.93 | 0.0 |
| 19Q2 (2) | 0.48 | -31.18 | 0.0 | 14.53 | -23.2 | 0.0 | -15.32 | 8.81 | 0.0 | 0.00 | 0 | 0.0 | 376.53 | 181.67 | 0.0 | 246.10 | 254.3 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 18.92 | 0.0 | 0.0 | -16.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 133.68 | 0.0 | 0.0 | 69.46 | 0.0 | 0.0 |
