- 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) | 0.35 | 30.28 | 33.18 | 43.76 | 92.38 | -2.76 | -5.74 | 0 | 3.58 | 0.0 | 243.67 | -48.65 | 171.24 | -51.73 |
| 2022 (9) | 0.27 | -18.82 | 23.08 | -39.82 | 95.0 | -14.68 | 6.00 | -50.86 | 3.58 | 473.01 | 474.56 | 92.5 | 354.75 | 298.82 |
| 2021 (8) | 0.33 | -1.44 | 38.35 | 23.87 | 111.34 | 17.73 | 12.21 | 0 | 0.63 | 0 | 246.52 | 81.29 | 88.95 | 16.99 |
| 2020 (7) | 0.34 | 6.39 | 30.96 | 3.61 | 94.57 | -36.51 | -0.34 | 0 | 0.00 | 0 | 135.98 | 5.0 | 76.03 | -4.91 |
| 2019 (6) | 0.32 | -33.37 | 29.88 | -66.11 | 148.96 | 16.68 | -1.22 | 0 | 0.00 | 0 | 129.50 | 21.16 | 79.96 | 8.46 |
| 2018 (5) | 0.48 | 10.47 | 88.17 | 34.55 | 127.67 | 29.25 | -2.69 | 0 | 0.00 | 0 | 106.88 | -5.37 | 73.72 | -8.75 |
| 2017 (4) | 0.43 | 17.56 | 65.53 | 36.04 | 98.78 | -4.78 | -12.27 | 0 | 0.00 | 0 | 112.95 | -18.92 | 80.79 | -20.13 |
| 2016 (3) | 0.37 | 36.92 | 48.17 | 172.3 | 103.74 | -18.62 | -104.44 | 0 | 0.00 | 0 | 139.31 | -34.83 | 101.15 | -30.2 |
| 2015 (2) | 0.27 | 0.34 | 17.69 | -5.95 | 127.47 | -19.41 | 56.74 | 7.36 | 0.00 | 0 | 213.77 | -6.96 | 144.91 | -19.89 |
| 2014 (1) | 0.27 | -12.02 | 18.81 | -7.97 | 158.18 | -11.4 | 52.85 | 11.12 | 0.00 | 0 | 229.75 | 28.78 | 180.90 | 39.63 |
| 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) | 0.35 | 1.93 | 30.28 | 33.18 | 2.09 | 43.76 | -12.06 | -517.3 | -110.84 | 25.70 | 0.0 | 265.44 | 243.67 | -3.47 | -48.65 | 171.24 | -5.27 | -51.73 |
| 23Q3 (19) | 0.35 | -4.51 | 51.7 | 32.5 | 4.7 | 44.7 | 2.89 | 153.82 | -75.53 | 25.70 | 265.44 | 265.44 | 252.42 | -4.65 | -65.14 | 180.77 | -4.32 | -66.85 |
| 23Q2 (18) | 0.36 | -3.32 | -16.77 | 31.04 | 2.17 | -8.57 | -5.37 | 38.06 | -149.77 | 7.03 | 0.0 | -22.05 | 264.73 | 3.08 | 12.3 | 188.93 | -0.91 | 65.48 |
| 23Q1 (17) | 0.38 | 38.45 | 10.9 | 30.38 | 31.63 | -9.74 | -8.67 | -51.57 | -233.8 | 7.03 | 0.0 | -58.71 | 256.83 | -45.88 | -29.46 | 190.67 | -46.25 | 41.63 |
| 22Q4 (16) | 0.27 | 18.69 | -18.82 | 23.08 | 2.76 | -39.82 | -5.72 | -148.43 | -264.37 | 7.03 | 0.0 | -38.07 | 474.56 | -34.45 | 92.5 | 354.75 | -34.94 | 298.82 |
| 22Q3 (15) | 0.23 | -47.61 | -31.64 | 22.46 | -33.84 | -36.08 | 11.81 | 9.45 | -32.28 | 7.03 | -22.05 | 307.37 | 724.01 | 207.12 | 198.94 | 545.28 | 377.6 | 531.11 |
| 22Q2 (14) | 0.44 | 28.82 | 32.62 | 33.95 | 0.86 | 0.77 | 10.79 | 66.51 | -27.29 | 9.02 | -47.03 | 406.01 | 235.74 | -35.25 | 63.25 | 114.17 | -15.2 | 36.62 |
| 22Q1 (13) | 0.34 | 1.34 | 1.31 | 33.66 | -12.23 | -1.81 | 6.48 | 86.21 | -63.51 | 17.03 | 49.98 | 934.45 | 364.08 | 47.69 | 156.47 | 134.63 | 51.35 | 57.37 |
| 21Q4 (12) | 0.33 | -0.06 | -1.44 | 38.35 | 9.13 | 23.87 | 3.48 | -80.05 | -63.94 | 11.36 | 557.8 | 342.86 | 246.52 | 1.79 | 81.29 | 88.95 | 2.95 | 16.99 |
| 21Q3 (11) | 0.34 | 1.64 | 4.39 | 35.14 | 4.3 | 27.04 | 17.44 | 17.52 | 1377.97 | 1.73 | -3.18 | -96.59 | 242.19 | 67.72 | 82.7 | 86.40 | 3.39 | 18.75 |
| 21Q2 (10) | 0.33 | -1.58 | 3.71 | 33.69 | -1.72 | -0.77 | 14.84 | -16.44 | 2332.79 | 1.78 | 8.3 | 0 | 144.40 | 1.72 | 12.93 | 83.57 | -2.31 | -4.12 |
| 21Q1 (9) | 0.33 | -1.41 | 6.72 | 34.28 | 10.72 | 14.08 | 17.76 | 84.04 | 252.45 | 1.65 | -35.79 | 0 | 141.96 | 4.4 | 10.18 | 85.55 | 12.52 | 6.41 |
| 20Q4 (8) | 0.34 | 5.86 | 6.39 | 30.96 | 11.93 | 3.61 | 9.65 | 717.8 | 2044.44 | 2.56 | -94.94 | 0 | 135.98 | 2.58 | 5.0 | 76.03 | 4.49 | -4.91 |
| 20Q3 (7) | 0.32 | 0.98 | -34.19 | 27.66 | -18.53 | -71.65 | 1.18 | 93.44 | 135.98 | 50.67 | 0 | 0 | 132.56 | 3.67 | 36.36 | 72.76 | -16.52 | 33.09 |
| 20Q2 (6) | 0.32 | 1.27 | -35.27 | 33.95 | 12.98 | -67.79 | 0.61 | 105.24 | 119.68 | 0.00 | 0 | 0 | 127.87 | -0.75 | 27.72 | 87.16 | 8.41 | 44.74 |
| 20Q1 (5) | 0.31 | -1.72 | -36.52 | 30.05 | 0.57 | -70.5 | -11.65 | -2688.89 | -2009.84 | 0.00 | 0 | 0 | 128.84 | -0.51 | 22.49 | 80.40 | 0.55 | 21.21 |
| 19Q4 (4) | 0.32 | -34.52 | 0.0 | 29.88 | -69.37 | 0.0 | 0.45 | 113.72 | 0.0 | 0.00 | 0 | 0.0 | 129.50 | 33.22 | 0.0 | 79.96 | 46.26 | 0.0 |
| 19Q3 (3) | 0.49 | -0.69 | 0.0 | 97.55 | -7.46 | 0.0 | -3.28 | -5.81 | 0.0 | 0.00 | 0 | 0.0 | 97.21 | -2.91 | 0.0 | 54.67 | -9.22 | 0.0 |
| 19Q2 (2) | 0.49 | -0.67 | 0.0 | 105.41 | 3.48 | 0.0 | -3.10 | -608.2 | 0.0 | 0.00 | 0 | 0.0 | 100.12 | -4.81 | 0.0 | 60.22 | -9.21 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 101.87 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 105.18 | 0.0 | 0.0 | 66.33 | 0.0 | 0.0 |
