- 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) | 0.58 | -3.43 | 14.51 | -6.63 | 11.01 | -19.46 | 2.44 | -46.37 | 13.35 | 59.47 | 127.97 | -0.36 | 49.64 | 1.66 |
| 2022 (9) | 0.60 | -11.06 | 15.54 | -11.9 | 13.67 | 18.97 | 4.55 | 0 | 8.37 | 63.42 | 128.43 | 10.1 | 48.83 | -21.71 |
| 2021 (8) | 0.67 | 9.61 | 17.64 | 3.95 | 11.49 | 25.85 | -6.24 | 0 | 5.12 | 0.0 | 116.65 | 1.43 | 62.37 | 42.17 |
| 2020 (7) | 0.61 | 3.87 | 16.97 | -3.96 | 9.13 | -10.84 | -3.42 | 0 | 5.12 | 0.0 | 115.00 | -33.82 | 43.87 | -59.67 |
| 2019 (6) | 0.59 | -2.54 | 17.67 | -12.39 | 10.24 | 0.0 | -1.02 | 0 | 5.12 | 0.0 | 173.78 | 12.14 | 108.77 | -18.92 |
| 2018 (5) | 0.61 | 9.44 | 20.17 | 2.33 | 10.24 | -42.95 | 0.45 | -96.32 | 5.12 | 0.0 | 154.97 | 49.83 | 134.15 | 102.64 |
| 2017 (4) | 0.55 | -7.51 | 19.71 | -9.09 | 17.95 | -25.36 | 12.22 | 194.46 | 5.12 | -47.37 | 103.43 | -11.9 | 66.20 | -16.6 |
| 2016 (3) | 0.60 | -3.97 | 21.68 | 0.65 | 24.05 | -50.78 | 4.15 | 178.52 | 9.73 | -94.52 | 117.40 | -0.31 | 79.38 | -1.82 |
| 2015 (2) | 0.62 | -8.94 | 21.54 | -38.03 | 48.86 | -34.37 | 1.49 | 21.14 | 177.56 | 0 | 117.77 | 12.49 | 80.85 | 2.11 |
| 2014 (1) | 0.68 | -12.14 | 34.76 | 3.42 | 74.45 | 52.06 | 1.23 | 0 | 0.00 | 0 | 104.69 | -0.59 | 79.18 | -0.76 |
| 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) | 0.58 | 0.3 | -3.43 | 14.51 | -7.05 | -6.63 | -0.10 | -103.8 | -106.8 | 39.11 | 0.0 | -85.62 | 127.97 | -2.18 | -0.36 | 49.64 | 1.47 | 1.66 |
| 23Q3 (19) | 0.58 | -2.26 | -5.78 | 15.61 | 0.19 | -5.68 | 2.63 | -29.3 | -50.84 | 39.11 | 31.34 | 99.47 | 130.82 | -8.61 | 0.99 | 48.92 | -14.97 | -26.57 |
| 23Q2 (18) | 0.59 | -1.44 | -7.41 | 15.58 | -4.06 | -8.73 | 3.72 | 9.41 | -58.94 | 29.78 | -22.8 | 61.54 | 143.15 | 2.62 | 0.28 | 57.53 | -0.83 | -21.55 |
| 23Q1 (17) | 0.60 | -0.05 | -8.91 | 16.24 | 4.5 | -11.06 | 3.40 | 131.29 | 58.88 | 38.57 | -85.82 | -78.15 | 139.50 | 8.62 | 15.17 | 58.01 | 18.8 | -8.62 |
| 22Q4 (16) | 0.60 | -2.15 | -11.06 | 15.54 | -6.1 | -11.9 | 1.47 | -72.52 | 106.16 | 272.00 | 1287.25 | 10.57 | 128.43 | -0.86 | 10.1 | 48.83 | -26.7 | -21.71 |
| 22Q3 (15) | 0.61 | -3.95 | -4.68 | 16.55 | -3.05 | -5.91 | 5.35 | -40.95 | 172.96 | 19.61 | 6.37 | -92.03 | 129.54 | -9.25 | 10.52 | 66.62 | -9.15 | 7.0 |
| 22Q2 (14) | 0.64 | -3.04 | 0.59 | 17.07 | -6.52 | 2.22 | 9.06 | 323.36 | 908.93 | 18.43 | -89.56 | -90.53 | 142.75 | 17.85 | 22.42 | 73.33 | 15.52 | 51.79 |
| 22Q1 (13) | 0.66 | -2.41 | 4.63 | 18.26 | 3.51 | 5.12 | 2.14 | 108.96 | 244.59 | 176.50 | -28.25 | -9.37 | 121.13 | 3.84 | 5.21 | 63.48 | 1.78 | 38.69 |
| 21Q4 (12) | 0.67 | 4.87 | 9.61 | 17.64 | 0.28 | 3.95 | -23.88 | -1318.37 | -46.41 | 246.00 | 0.0 | 26.32 | 116.65 | -0.48 | 1.43 | 62.37 | 0.18 | 42.17 |
| 21Q3 (11) | 0.64 | 1.36 | 7.22 | 17.59 | 5.33 | 4.76 | 1.96 | 275.0 | 135.13 | 246.00 | 26.32 | 26.32 | 117.21 | 0.51 | 15.53 | 62.26 | 28.88 | 22.49 |
| 21Q2 (10) | 0.63 | 0.86 | 6.08 | 16.7 | -3.86 | -7.07 | -1.12 | 24.32 | -137.84 | 194.75 | 0.0 | 0.0 | 116.61 | 1.29 | 0.49 | 48.31 | 5.55 | -18.31 |
| 21Q1 (9) | 0.63 | 2.24 | 6.86 | 17.37 | 2.36 | -0.86 | -1.48 | 90.93 | -140.11 | 194.75 | 0.0 | 131.29 | 115.13 | 0.11 | -9.9 | 45.77 | 4.33 | -27.37 |
| 20Q4 (8) | 0.61 | 2.58 | 3.87 | 16.97 | 1.07 | -3.96 | -16.31 | -192.29 | -4842.42 | 194.75 | 0.0 | 0 | 115.00 | 13.36 | -33.82 | 43.87 | -13.69 | -59.67 |
| 20Q3 (7) | 0.60 | 0.29 | 0.1 | 16.79 | -6.57 | -13.5 | -5.58 | -288.51 | -1460.98 | 194.75 | 0.0 | 0 | 101.45 | -12.57 | -48.13 | 50.83 | -14.05 | -64.61 |
| 20Q2 (6) | 0.60 | 1.6 | 1.55 | 17.97 | 2.57 | -6.89 | 2.96 | -19.78 | 170.31 | 194.75 | 131.29 | 0 | 116.04 | -9.19 | -44.88 | 59.14 | -6.16 | -68.77 |
| 20Q1 (5) | 0.59 | -0.63 | 1.17 | 17.52 | -0.85 | -7.01 | 3.69 | 1218.18 | 4000.0 | 84.20 | 0 | 0 | 127.78 | -26.47 | -46.48 | 63.02 | -42.06 | -70.97 |
| 19Q4 (4) | 0.59 | -1.14 | 0.0 | 17.67 | -8.96 | 0.0 | -0.33 | -180.49 | 0.0 | 0.00 | 0 | 0.0 | 173.78 | -11.14 | 0.0 | 108.77 | -24.27 | 0.0 |
| 19Q3 (3) | 0.60 | 1.74 | 0.0 | 19.41 | 0.57 | 0.0 | 0.41 | 109.74 | 0.0 | 0.00 | 0 | 0.0 | 195.57 | -7.11 | 0.0 | 143.63 | -24.14 | 0.0 |
| 19Q2 (2) | 0.59 | 1.23 | 0.0 | 19.3 | 2.44 | 0.0 | -4.21 | -4777.78 | 0.0 | 0.00 | 0 | 0.0 | 210.53 | -11.81 | 0.0 | 189.34 | -12.77 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 18.84 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 238.73 | 0.0 | 0.0 | 217.05 | 0.0 | 0.0 |
