- 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) | 0.53 | 7.74 | 2.24 | 38.27 | 5.0 | -26.79 | -2.79 | 0 | 1.67 | 0.0 | 93.75 | 8.09 | 60.05 | 17.29 |
| 2022 (9) | 0.49 | 30.57 | 1.62 | 102.5 | 6.83 | 25.32 | 6.46 | -51.61 | 1.67 | 500.0 | 86.73 | -39.5 | 51.20 | -44.61 |
| 2021 (8) | 0.38 | -8.63 | 0.8 | 166.67 | 5.45 | -7.47 | 13.35 | -10.52 | 0.28 | -25.21 | 143.35 | -15.39 | 92.43 | -27.04 |
| 2020 (7) | 0.41 | -7.0 | 0.3 | -11.76 | 5.89 | -9.94 | 14.92 | 1741.98 | 0.37 | -93.04 | 169.42 | 3.86 | 126.68 | -0.6 |
| 2019 (6) | 0.44 | 27.69 | 0.34 | -22.73 | 6.54 | 5.83 | 0.81 | -36.22 | 5.33 | 0.0 | 163.12 | -11.31 | 127.45 | 0.63 |
| 2018 (5) | 0.35 | -5.23 | 0.44 | -12.0 | 6.18 | 12.36 | 1.27 | 0 | 5.33 | 0 | 183.92 | 9.59 | 126.65 | 6.72 |
| 2017 (4) | 0.37 | 1.77 | 0.5 | -25.37 | 5.5 | 10.66 | -7.67 | 0 | 0.00 | 0 | 167.83 | -7.75 | 118.68 | -12.25 |
| 2016 (3) | 0.36 | 6.4 | 0.67 | -10.67 | 4.97 | -13.72 | -22.90 | 0 | 0.00 | 0 | 181.92 | -9.39 | 135.25 | -8.61 |
| 2015 (2) | 0.34 | -14.23 | 0.75 | -59.68 | 5.76 | -21.63 | -14.45 | 0 | 0.00 | 0 | 200.77 | 29.22 | 148.00 | 28.42 |
| 2014 (1) | 0.40 | -34.64 | 1.86 | -50.0 | 7.35 | -31.88 | -2.51 | 0 | 0.00 | 0 | 155.37 | 51.55 | 115.25 | 41.31 |
| 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) | 0.53 | 0.72 | 7.74 | 2.24 | 2.28 | 38.27 | -3.46 | -321.95 | -200.0 | 13.75 | 0.0 | 0.0 | 93.75 | -1.03 | 8.09 | 60.05 | -10.97 | 17.29 |
| 23Q3 (19) | 0.53 | -1.49 | 5.52 | 2.19 | -2.67 | 54.23 | -0.82 | 86.92 | -109.38 | 13.75 | 0.0 | 1169.23 | 94.73 | 3.64 | 16.91 | 67.45 | 11.1 | 45.18 |
| 23Q2 (18) | 0.54 | 2.96 | 30.82 | 2.25 | 0.0 | 93.97 | -6.27 | -539.8 | -284.41 | 13.75 | 0.0 | 358.33 | 91.40 | -1.93 | -17.9 | 60.71 | 14.92 | -13.54 |
| 23Q1 (17) | 0.52 | 5.47 | 23.03 | 2.25 | 38.89 | 102.7 | -0.98 | -128.32 | -107.75 | 13.75 | 0.0 | 1687.5 | 93.20 | 7.46 | -23.12 | 52.83 | 3.18 | -34.95 |
| 22Q4 (16) | 0.49 | -1.36 | 30.57 | 1.62 | 14.08 | 102.5 | 3.46 | -60.41 | -79.97 | 13.75 | 1169.23 | 2100.0 | 86.73 | 7.03 | -39.5 | 51.20 | 10.2 | -44.61 |
| 22Q3 (15) | 0.50 | 22.12 | 29.59 | 1.42 | 22.41 | 102.86 | 8.74 | 157.06 | -38.58 | 1.08 | -63.89 | -1.52 | 81.03 | -27.22 | -40.59 | 46.46 | -33.84 | -39.35 |
| 22Q2 (14) | 0.41 | -3.17 | 12.31 | 1.16 | 4.5 | 100.0 | 3.40 | -73.12 | -6.08 | 3.00 | 290.0 | -45.45 | 111.33 | -8.17 | -35.21 | 70.22 | -13.53 | -35.55 |
| 22Q1 (13) | 0.42 | 11.94 | 20.31 | 1.11 | 38.75 | 282.76 | 12.65 | -26.75 | -27.51 | 0.77 | 23.08 | -42.31 | 121.23 | -15.43 | -37.84 | 81.21 | -12.14 | -38.77 |
| 21Q4 (12) | 0.38 | -2.1 | -8.63 | 0.8 | 14.29 | 166.67 | 17.27 | 21.36 | 16.37 | 0.62 | -43.18 | -75.96 | 143.35 | 5.11 | -15.39 | 92.43 | 20.67 | -27.04 |
| 21Q3 (11) | 0.39 | 5.84 | -3.09 | 0.7 | 20.69 | 159.26 | 14.23 | 293.09 | -12.65 | 1.10 | -80.0 | -6.92 | 136.38 | -20.63 | -21.91 | 76.60 | -29.69 | -36.53 |
| 21Q2 (10) | 0.36 | 3.73 | -4.93 | 0.58 | 100.0 | 163.64 | 3.62 | -79.26 | -84.02 | 5.50 | 312.5 | 534.62 | 171.82 | -11.9 | -10.15 | 108.95 | -17.85 | -14.58 |
| 21Q1 (9) | 0.35 | -14.99 | -16.92 | 0.29 | -3.33 | 11.54 | 17.45 | 17.59 | 153.27 | 1.33 | -48.72 | -48.72 | 195.02 | 15.11 | 12.99 | 132.63 | 4.7 | 0.06 |
| 20Q4 (8) | 0.41 | 3.84 | -7.0 | 0.3 | 11.11 | -11.76 | 14.84 | -8.9 | 1730.77 | 2.60 | 120.0 | -30.67 | 169.42 | -2.99 | 3.86 | 126.68 | 4.97 | -0.6 |
| 20Q3 (7) | 0.40 | 3.83 | -4.37 | 0.27 | 22.73 | -20.59 | 16.29 | -28.08 | 249.57 | 1.18 | 36.36 | -68.48 | 174.65 | -8.67 | 1.45 | 120.68 | -5.38 | -7.15 |
| 20Q2 (6) | 0.38 | -9.36 | -6.44 | 0.22 | -15.38 | -38.89 | 22.65 | 228.74 | 1904.42 | 0.87 | -66.67 | -94.58 | 191.22 | 10.79 | 11.17 | 127.54 | -3.78 | -6.95 |
| 20Q1 (5) | 0.42 | -4.84 | 0.52 | 0.26 | -23.53 | -33.33 | 6.89 | 857.14 | 360.98 | 2.60 | -30.67 | 0 | 172.60 | 5.81 | 8.68 | 132.55 | 4.0 | 18.31 |
| 19Q4 (4) | 0.44 | 6.77 | 0.0 | 0.34 | 0.0 | 0.0 | -0.91 | -119.53 | 0.0 | 3.75 | 0.0 | 0.0 | 163.12 | -5.25 | 0.0 | 127.45 | -1.95 | 0.0 |
| 19Q3 (3) | 0.42 | 1.59 | 0.0 | 0.34 | -5.56 | 0.0 | 4.66 | 312.39 | 0.0 | 3.75 | -76.56 | 0.0 | 172.16 | 0.09 | 0.0 | 129.98 | -5.17 | 0.0 |
| 19Q2 (2) | 0.41 | -2.61 | 0.0 | 0.36 | -7.69 | 0.0 | 1.13 | 142.8 | 0.0 | 16.00 | 0 | 0.0 | 172.00 | 8.31 | 0.0 | 137.06 | 22.33 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -2.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.81 | 0.0 | 0.0 | 112.04 | 0.0 | 0.0 |
