- 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) | 0.94 | -2.65 | 11.44 | 14.86 | 16.84 | -5.45 | -2.99 | 0 | 2.94 | 0.0 | 60.70 | 25.28 | 37.96 | 48.28 |
| 2022 (9) | 0.97 | 26.6 | 9.96 | -55.87 | 17.81 | -45.5 | -14.34 | 0 | 2.94 | 0.0 | 48.45 | -16.49 | 25.60 | -33.14 |
| 2021 (8) | 0.77 | 64.34 | 22.57 | -21.25 | 32.68 | -24.09 | -32.35 | 0 | 2.94 | 0.0 | 58.02 | -63.5 | 38.29 | -71.39 |
| 2020 (7) | 0.47 | -3.66 | 28.66 | 15.89 | 43.05 | -16.0 | -0.27 | 0 | 2.94 | 0.0 | 158.94 | -8.66 | 133.85 | -10.9 |
| 2019 (6) | 0.48 | -5.79 | 24.73 | -7.79 | 51.25 | -10.99 | 4.87 | -59.65 | 2.94 | 249.92 | 174.01 | 11.55 | 150.23 | 8.04 |
| 2018 (5) | 0.51 | 6.39 | 26.82 | 39.25 | 57.58 | 9.18 | 12.07 | -41.01 | 0.84 | -38.6 | 155.99 | -28.9 | 139.05 | -26.7 |
| 2017 (4) | 0.48 | -1.23 | 19.26 | 124.74 | 52.74 | 111.55 | 20.46 | 207.21 | 1.37 | -71.16 | 219.40 | 50.91 | 189.69 | 69.61 |
| 2016 (3) | 0.49 | -13.23 | 8.57 | 3.88 | 24.93 | 2.93 | 6.66 | -45.68 | 4.75 | 59.49 | 145.38 | 27.09 | 111.84 | 22.24 |
| 2015 (2) | 0.56 | -6.87 | 8.25 | 21.68 | 24.22 | 12.7 | 12.26 | 39.16 | 2.98 | 84.64 | 114.39 | 28.83 | 91.49 | 30.14 |
| 2014 (1) | 0.60 | -3.91 | 6.78 | -2.45 | 21.49 | 19.46 | 8.81 | 148.17 | 1.61 | 0 | 88.79 | 24.62 | 70.30 | 43.53 |
| 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) | 0.94 | -5.14 | -2.65 | 11.44 | -2.31 | 14.86 | -3.26 | 33.74 | 83.62 | 0.20 | 0.0 | -98.78 | 60.70 | 26.35 | 25.28 | 37.96 | 38.49 | 48.28 |
| 23Q3 (19) | 0.99 | 0.01 | 12.57 | 11.71 | 9.34 | -30.59 | -4.92 | 43.9 | 62.07 | 0.20 | 0.0 | -98.78 | 48.04 | 4.59 | 2.91 | 27.41 | 8.9 | 3.87 |
| 23Q2 (18) | 0.99 | 4.02 | 23.35 | 10.71 | 6.99 | -34.05 | -8.77 | -618.93 | 43.49 | 0.20 | 0.0 | -98.78 | 45.93 | -2.05 | -5.75 | 25.17 | 12.32 | -18.31 |
| 23Q1 (17) | 0.96 | -1.35 | 20.91 | 10.01 | 0.5 | -52.2 | 1.69 | 108.49 | 116.14 | 0.20 | -98.78 | -98.78 | 46.89 | -3.22 | -9.44 | 22.41 | -12.46 | -28.24 |
| 22Q4 (16) | 0.97 | 9.7 | 26.6 | 9.96 | -40.96 | -55.87 | -19.90 | -53.43 | 7.53 | 16.38 | 0.0 | 0.0 | 48.45 | 3.79 | -16.49 | 25.60 | -2.99 | -33.14 |
| 22Q3 (15) | 0.88 | 9.58 | 29.86 | 16.87 | 3.88 | -33.66 | -12.97 | 16.43 | 86.34 | 16.38 | 0.0 | 0.0 | 46.68 | -4.21 | -25.6 | 26.39 | -14.35 | -19.15 |
| 22Q2 (14) | 0.81 | 1.96 | 73.31 | 16.24 | -22.45 | -33.66 | -15.52 | -48.23 | -91.84 | 16.38 | 0.0 | 0.0 | 48.73 | -5.89 | -66.11 | 30.81 | -1.34 | -71.9 |
| 22Q1 (13) | 0.79 | 3.29 | 73.02 | 20.94 | -7.22 | -20.68 | -10.47 | 51.35 | -54.88 | 16.38 | 0.0 | 0.0 | 51.78 | -10.75 | -65.48 | 31.23 | -18.44 | -74.28 |
| 21Q4 (12) | 0.77 | 12.52 | 64.34 | 22.57 | -11.25 | -21.25 | -21.52 | 77.34 | -1581.25 | 16.38 | 0.0 | 0.0 | 58.02 | -7.52 | -63.5 | 38.29 | 17.31 | -71.39 |
| 21Q3 (11) | 0.68 | 46.25 | 40.59 | 25.43 | 3.88 | 109.3 | -94.97 | -1073.92 | -3022.15 | 16.38 | 0.0 | 0.0 | 62.74 | -56.37 | -62.39 | 32.64 | -70.23 | -76.6 |
| 21Q2 (10) | 0.46 | 1.8 | -1.3 | 24.48 | -7.27 | 72.27 | -8.09 | -19.67 | -677.88 | 16.38 | 0.0 | 167.9 | 143.80 | -4.13 | -25.49 | 109.63 | -9.72 | -32.95 |
| 21Q1 (9) | 0.46 | -1.89 | -2.25 | 26.4 | -7.89 | 106.9 | -6.76 | -428.12 | -115.97 | 16.38 | 0.0 | 167.9 | 150.00 | -5.62 | -19.83 | 121.44 | -9.27 | -22.29 |
| 20Q4 (8) | 0.47 | -3.74 | -3.66 | 28.66 | 135.88 | 15.89 | -1.28 | -139.38 | -117.53 | 16.38 | 0.0 | 167.9 | 158.94 | -4.72 | -8.66 | 133.85 | -4.04 | -10.9 |
| 20Q3 (7) | 0.48 | 2.68 | -3.3 | 12.15 | -14.5 | -50.47 | 3.25 | 412.5 | -70.45 | 16.38 | 167.9 | 170.53 | 166.82 | -13.56 | -14.11 | 139.48 | -14.7 | -10.8 |
| 20Q2 (6) | 0.47 | 0.81 | -26.62 | 14.21 | 11.36 | -49.48 | -1.04 | 66.77 | -116.88 | 6.11 | 0.0 | -42.12 | 192.99 | 3.14 | 10.2 | 163.51 | 4.63 | 9.22 |
| 20Q1 (5) | 0.47 | -3.31 | -12.79 | 12.76 | -48.4 | -55.92 | -3.13 | -142.88 | -10.21 | 6.11 | 0.0 | 0 | 187.11 | 7.53 | 30.63 | 156.28 | 4.03 | 25.51 |
| 19Q4 (4) | 0.48 | -3.38 | 0.0 | 24.73 | 0.82 | 0.0 | 7.30 | -33.64 | 0.0 | 6.11 | 0.98 | 0.0 | 174.01 | -10.41 | 0.0 | 150.23 | -3.93 | 0.0 |
| 19Q3 (3) | 0.50 | -22.09 | 0.0 | 24.53 | -12.8 | 0.0 | 11.00 | 78.57 | 0.0 | 6.05 | -42.68 | 0.0 | 194.23 | 10.91 | 0.0 | 156.37 | 4.45 | 0.0 |
| 19Q2 (2) | 0.64 | 19.82 | 0.0 | 28.13 | -2.83 | 0.0 | 6.16 | 316.9 | 0.0 | 10.56 | 0 | 0.0 | 175.12 | 22.26 | 0.0 | 149.71 | 20.23 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 28.95 | 0.0 | 0.0 | -2.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 143.24 | 0.0 | 0.0 | 124.52 | 0.0 | 0.0 |
