- 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) | 0.31 | -4.86 | 5.59 | -1.76 | 8.36 | -13.28 | 17.51 | -34.32 | 1.48 | 3.7 | 210.77 | 5.77 | 163.23 | 7.34 |
| 2022 (9) | 0.33 | -3.85 | 5.69 | 2.34 | 9.64 | 3.99 | 26.66 | 209.28 | 1.43 | -78.57 | 199.28 | 17.13 | 152.07 | 30.41 |
| 2021 (8) | 0.34 | 7.45 | 5.56 | 10.98 | 9.27 | 14.3 | 8.62 | 108.72 | 6.67 | -62.39 | 170.13 | -15.68 | 116.61 | -20.53 |
| 2020 (7) | 0.32 | 15.15 | 5.01 | 31.5 | 8.11 | -11.66 | 4.13 | -40.23 | 17.73 | 390.91 | 201.77 | -11.64 | 146.74 | -13.33 |
| 2019 (6) | 0.28 | -2.24 | 3.81 | 0.0 | 9.18 | -13.31 | 6.91 | -68.35 | 3.61 | 0 | 228.35 | 12.06 | 169.31 | 13.92 |
| 2018 (5) | 0.28 | 8.52 | 3.81 | 10.43 | 10.59 | 13.02 | 21.83 | 791.02 | 0.00 | 0 | 203.78 | -26.39 | 148.62 | -26.68 |
| 2017 (4) | 0.26 | 9.68 | 3.45 | 46.81 | 9.37 | -15.13 | 2.45 | -91.91 | 0.00 | 0 | 276.82 | 26.84 | 202.69 | 36.78 |
| 2016 (3) | 0.24 | -19.72 | 2.35 | -23.7 | 11.04 | -11.68 | 30.27 | 3.91 | 0.00 | 0 | 218.24 | 18.71 | 148.19 | 24.54 |
| 2015 (2) | 0.29 | -16.28 | 3.08 | -12.0 | 12.5 | -16.5 | 29.13 | -25.1 | 0.43 | -39.99 | 183.85 | -1.85 | 118.99 | -8.61 |
| 2014 (1) | 0.35 | -10.53 | 3.5 | -15.05 | 14.97 | 11.8 | 38.89 | 69.38 | 0.72 | 0 | 187.31 | 8.17 | 130.20 | 21.59 |
| 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) | 0.31 | 0.65 | -4.86 | 5.59 | 0.0 | -1.76 | 1.80 | -92.39 | 127.23 | 200.00 | 4400.0 | 7800.0 | 210.77 | -1.74 | 5.77 | 163.23 | -2.89 | 7.34 |
| 23Q3 (19) | 0.31 | -8.51 | -7.42 | 5.59 | 0.0 | 0.54 | 23.66 | -7.4 | -53.34 | 4.44 | 20.0 | 75.56 | 214.50 | 9.12 | 10.08 | 168.08 | 6.51 | 13.35 |
| 23Q2 (18) | 0.34 | -3.95 | 0.62 | 5.59 | -1.76 | 0.54 | 25.55 | 34.4 | -33.6 | 3.70 | -35.19 | -3.7 | 196.58 | 6.36 | 5.17 | 157.81 | 11.13 | 16.07 |
| 23Q1 (17) | 0.35 | 7.57 | 6.5 | 5.69 | 0.0 | 2.34 | 19.01 | 387.59 | -37.03 | 5.71 | 125.71 | -5.71 | 184.82 | -7.26 | 2.54 | 142.00 | -6.62 | 12.58 |
| 22Q4 (16) | 0.33 | -2.06 | -3.85 | 5.69 | 2.34 | 2.34 | -6.61 | -113.03 | -668.6 | 2.53 | 0.0 | -89.87 | 199.28 | 2.27 | 17.13 | 152.07 | 2.55 | 30.41 |
| 22Q3 (15) | 0.33 | -0.57 | -2.62 | 5.56 | 0.0 | 0.0 | 50.71 | 31.78 | 354.39 | 2.53 | -34.18 | -89.87 | 194.86 | 4.25 | 0.37 | 148.29 | 9.07 | 3.92 |
| 22Q2 (14) | 0.34 | 1.66 | -1.98 | 5.56 | 0.0 | 0.0 | 38.48 | 27.46 | 270.0 | 3.85 | -36.54 | -84.62 | 186.92 | 3.71 | -2.35 | 135.96 | 7.79 | -0.47 |
| 22Q1 (13) | 0.33 | -2.88 | 2.07 | 5.56 | 0.0 | 10.98 | 30.19 | 3610.47 | 94.27 | 6.06 | -75.76 | -59.6 | 180.24 | 5.94 | -6.5 | 126.13 | 8.16 | -9.67 |
| 21Q4 (12) | 0.34 | -0.82 | 7.45 | 5.56 | 0.0 | 10.98 | -0.86 | -107.71 | -125.9 | 25.00 | 0.0 | -87.18 | 170.13 | -12.37 | -15.68 | 116.61 | -18.28 | -20.53 |
| 21Q3 (11) | 0.34 | 0.09 | 4.09 | 5.56 | 0.0 | 4.71 | 11.16 | 7.31 | 68.07 | 25.00 | 0.0 | 20.69 | 194.14 | 1.42 | 8.99 | 142.70 | 4.47 | 6.75 |
| 21Q2 (10) | 0.34 | 5.86 | 4.57 | 5.56 | 10.98 | 13.24 | 10.40 | -33.08 | 55.46 | 25.00 | 66.67 | -13.04 | 191.42 | -0.7 | 1.94 | 136.60 | -2.17 | 0.66 |
| 21Q1 (9) | 0.32 | 2.24 | 6.09 | 5.01 | 0.0 | 28.13 | 15.54 | 368.07 | 3208.0 | 15.00 | -92.31 | 38.46 | 192.76 | -4.47 | -5.63 | 139.63 | -4.85 | -6.56 |
| 20Q4 (8) | 0.32 | -3.91 | 15.15 | 5.01 | -5.65 | 31.5 | 3.32 | -50.0 | 134.37 | 195.00 | 841.38 | 1700.0 | 201.77 | 13.28 | -11.64 | 146.74 | 9.77 | -13.33 |
| 20Q3 (7) | 0.33 | 0.55 | 17.87 | 5.31 | 8.15 | 39.37 | 6.64 | -0.75 | -3.77 | 20.71 | -27.95 | 91.21 | 178.12 | -5.14 | -22.69 | 133.68 | -1.5 | -22.5 |
| 20Q2 (6) | 0.33 | 7.4 | 9.08 | 4.91 | 25.58 | 28.87 | 6.69 | 1438.0 | -64.88 | 28.75 | 165.38 | 519.23 | 187.78 | -8.07 | -12.7 | 135.71 | -9.19 | -14.9 |
| 20Q1 (5) | 0.31 | 10.97 | 6.49 | 3.91 | 2.62 | 2.62 | -0.50 | 94.82 | -104.32 | 10.83 | 0.0 | 0 | 204.27 | -10.55 | -0.16 | 149.44 | -11.74 | -0.06 |
| 19Q4 (4) | 0.28 | -1.64 | 0.0 | 3.81 | 0.0 | 0.0 | -9.66 | -240.0 | 0.0 | 10.83 | 0.0 | 0.0 | 228.35 | -0.89 | 0.0 | 169.31 | -1.84 | 0.0 |
| 19Q3 (3) | 0.28 | -6.95 | 0.0 | 3.81 | 0.0 | 0.0 | 6.90 | -63.78 | 0.0 | 10.83 | 133.33 | 0.0 | 230.40 | 7.12 | 0.0 | 172.48 | 8.16 | 0.0 |
| 19Q2 (2) | 0.30 | 4.85 | 0.0 | 3.81 | 0.0 | 0.0 | 19.05 | 64.65 | 0.0 | 4.64 | 0 | 0.0 | 215.09 | 5.13 | 0.0 | 159.47 | 6.65 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 3.81 | 0.0 | 0.0 | 11.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.59 | 0.0 | 0.0 | 149.53 | 0.0 | 0.0 |
