- 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) | 0.81 | -1.11 | 14.72 | -5.7 | 74.46 | 3.07 | 2.20 | -61.67 | 22.04 | 254.92 | 84.89 | 3.6 | 40.42 | -2.04 |
| 2022 (9) | 0.82 | -0.94 | 15.61 | 6.05 | 72.24 | 10.46 | 5.74 | 122.48 | 6.21 | -63.56 | 81.94 | -6.13 | 41.26 | 2.61 |
| 2021 (8) | 0.83 | 3.29 | 14.72 | 24.96 | 65.4 | 10.34 | 2.58 | -58.98 | 17.04 | 425.17 | 87.29 | 21.66 | 40.21 | 62.93 |
| 2020 (7) | 0.80 | 1.45 | 11.78 | 2.79 | 59.27 | 11.72 | 6.29 | -53.27 | 3.25 | -45.33 | 71.75 | -17.39 | 24.68 | -26.06 |
| 2019 (6) | 0.79 | 11.25 | 11.46 | 55.71 | 53.05 | 14.5 | 13.46 | -26.0 | 5.94 | 53.5 | 86.85 | -13.31 | 33.38 | -34.34 |
| 2018 (5) | 0.71 | 1.6 | 7.36 | 60.35 | 46.33 | 7.15 | 18.19 | 66.58 | 3.87 | -22.14 | 100.19 | -16.07 | 50.84 | -10.38 |
| 2017 (4) | 0.70 | -2.56 | 4.59 | 8.51 | 43.24 | 5.21 | 10.92 | -72.88 | 4.97 | 220.66 | 119.38 | 28.84 | 56.73 | 34.59 |
| 2016 (3) | 0.72 | 15.22 | 4.23 | 125.0 | 41.1 | 5.93 | 40.27 | -16.09 | 1.55 | 9.24 | 92.66 | -37.48 | 42.15 | -43.89 |
| 2015 (2) | 0.62 | -1.41 | 1.88 | -1.05 | 38.8 | 7.57 | 47.99 | 25.46 | 1.42 | -25.29 | 148.21 | 1.92 | 75.12 | 0.35 |
| 2014 (1) | 0.63 | -12.6 | 1.9 | 0.0 | 36.07 | 7.16 | 38.25 | -22.41 | 1.90 | 0 | 145.42 | 26.24 | 74.86 | 33.68 |
| 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) | 0.81 | -0.36 | -1.11 | 14.72 | -7.54 | -5.7 | 2.34 | -2.9 | -16.43 | 79.69 | 6.16 | 35.07 | 84.89 | -1.47 | 3.6 | 40.42 | -5.01 | -2.04 |
| 23Q3 (19) | 0.81 | 1.15 | 1.63 | 15.92 | 5.29 | -2.93 | 2.41 | 73.38 | -53.56 | 75.07 | -85.86 | 182.75 | 86.16 | 5.56 | 9.15 | 42.55 | 23.84 | 44.14 |
| 23Q2 (18) | 0.80 | 1.3 | -1.07 | 15.12 | -0.66 | -3.08 | 1.39 | -47.55 | -86.86 | 531.00 | 800.0 | 4050.0 | 81.62 | -1.29 | 2.89 | 34.36 | 9.57 | 5.27 |
| 23Q1 (17) | 0.79 | -3.14 | -2.24 | 15.22 | -2.5 | -14.73 | 2.65 | -5.36 | -43.01 | 59.00 | 0.0 | 66.67 | 82.69 | 0.92 | 8.33 | 31.36 | -23.99 | 6.49 |
| 22Q4 (16) | 0.82 | 2.4 | -0.94 | 15.61 | -4.82 | 6.05 | 2.80 | -46.05 | -32.37 | 59.00 | 122.22 | 17.08 | 81.94 | 3.8 | -6.13 | 41.26 | 39.77 | 2.61 |
| 22Q3 (15) | 0.80 | -1.54 | -2.19 | 16.4 | 5.13 | 4.86 | 5.19 | -50.95 | 313.58 | 26.55 | 107.5 | 0 | 78.94 | -0.49 | 4.61 | 29.52 | -9.56 | 10.94 |
| 22Q2 (14) | 0.81 | 0.1 | -0.26 | 15.6 | -12.61 | 17.03 | 10.58 | 127.53 | 166.5 | 12.80 | -63.86 | 0 | 79.33 | 3.93 | 23.41 | 32.64 | 10.83 | 34.27 |
| 22Q1 (13) | 0.81 | -1.85 | 1.6 | 17.85 | 21.26 | 30.01 | 4.65 | 12.32 | -11.26 | 35.40 | -29.75 | 1891.25 | 76.33 | -12.56 | 17.18 | 29.45 | -26.76 | 20.11 |
| 21Q4 (12) | 0.83 | 1.11 | 3.29 | 14.72 | -5.88 | 24.96 | 4.14 | 270.37 | -32.24 | 50.39 | 0 | 365.8 | 87.29 | 15.68 | 21.66 | 40.21 | 51.11 | 62.93 |
| 21Q3 (11) | 0.82 | 0.41 | 2.03 | 15.64 | 17.33 | 33.22 | -2.43 | -161.21 | -210.45 | 0.00 | 0 | -100.0 | 75.46 | 17.39 | 6.75 | 26.61 | 9.46 | 17.22 |
| 21Q2 (10) | 0.81 | 1.97 | 1.26 | 13.33 | -2.91 | 12.11 | 3.97 | -24.24 | 2.58 | 0.00 | -100.0 | -100.0 | 64.28 | -1.32 | -26.84 | 24.31 | -0.86 | -32.09 |
| 21Q1 (9) | 0.80 | -0.22 | 3.85 | 13.73 | 16.55 | 61.91 | 5.24 | -14.24 | -71.32 | 1.78 | -83.57 | -88.16 | 65.14 | -9.21 | -35.89 | 24.52 | -0.65 | -34.51 |
| 20Q4 (8) | 0.80 | -0.11 | 1.45 | 11.78 | 0.34 | 2.79 | 6.11 | 177.73 | -83.62 | 10.82 | -76.42 | -49.59 | 71.75 | 1.5 | -17.39 | 24.68 | 8.72 | -26.06 |
| 20Q3 (7) | 0.80 | -0.36 | 1.32 | 11.74 | -1.26 | 8.2 | 2.20 | -43.15 | -73.33 | 45.88 | 1.02 | 50.26 | 70.69 | -19.54 | -24.51 | 22.70 | -36.59 | -37.69 |
| 20Q2 (6) | 0.80 | 4.58 | 2.79 | 11.89 | 40.21 | 50.7 | 3.87 | -78.82 | -69.11 | 45.41 | 202.36 | 144.3 | 87.86 | -13.53 | -2.52 | 35.80 | -4.38 | -12.51 |
| 20Q1 (5) | 0.77 | -2.54 | 0.23 | 8.48 | -26.0 | 4.18 | 18.27 | -51.02 | 37.99 | 15.02 | -30.02 | -13.77 | 101.61 | 16.99 | 7.47 | 37.44 | 12.16 | -19.1 |
| 19Q4 (4) | 0.79 | -0.24 | 0.0 | 11.46 | 5.62 | 0.0 | 37.30 | 352.12 | 0.0 | 21.46 | -29.71 | 0.0 | 86.85 | -7.25 | 0.0 | 33.38 | -8.37 | 0.0 |
| 19Q3 (3) | 0.79 | 1.09 | 0.0 | 10.85 | 37.52 | 0.0 | 8.25 | -34.16 | 0.0 | 30.53 | 64.25 | 0.0 | 93.64 | 3.89 | 0.0 | 36.43 | -10.97 | 0.0 |
| 19Q2 (2) | 0.78 | 1.98 | 0.0 | 7.89 | -3.07 | 0.0 | 12.53 | -5.36 | 0.0 | 18.59 | 6.73 | 0.0 | 90.13 | -4.67 | 0.0 | 40.92 | -11.58 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 8.14 | 0.0 | 0.0 | 13.24 | 0.0 | 0.0 | 17.42 | 0.0 | 0.0 | 94.55 | 0.0 | 0.0 | 46.28 | 0.0 | 0.0 |
