- 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) | 0.51 | 3.82 | 5.48 | 12.53 | 4.42 | -35.76 | -7.85 | 0 | 8.24 | 0.0 | 113.27 | -27.38 | 58.99 | -30.47 |
| 2022 (9) | 0.49 | -16.62 | 4.87 | -17.88 | 6.88 | -2.69 | 8.69 | -12.04 | 8.24 | 8.87 | 155.98 | 45.76 | 84.84 | 21.22 |
| 2021 (8) | 0.59 | 1.06 | 5.93 | 3.49 | 7.07 | 38.36 | 9.88 | 92.22 | 7.57 | -55.02 | 107.01 | -19.31 | 69.99 | -5.01 |
| 2020 (7) | 0.59 | -3.94 | 5.73 | -8.17 | 5.11 | 19.11 | 5.14 | 0 | 16.83 | -49.99 | 132.62 | 1.71 | 73.68 | -6.34 |
| 2019 (6) | 0.61 | 1.36 | 6.24 | 0.0 | 4.29 | -16.21 | -1.03 | 0 | 33.65 | 0.0 | 130.39 | -28.82 | 78.67 | -26.22 |
| 2018 (5) | 0.60 | -3.76 | 6.24 | -3.41 | 5.12 | -1.35 | 2.70 | 0 | 33.65 | -27.08 | 183.18 | 11.73 | 106.63 | 27.32 |
| 2017 (4) | 0.63 | 0.85 | 6.46 | -6.38 | 5.19 | -5.98 | -2.39 | 0 | 46.14 | 0.0 | 163.95 | -25.33 | 83.75 | -24.41 |
| 2016 (3) | 0.62 | 0.16 | 6.9 | 4.07 | 5.52 | 10.18 | 2.53 | -70.92 | 46.14 | 585.15 | 219.58 | -10.5 | 110.79 | -13.85 |
| 2015 (2) | 0.62 | -12.33 | 6.63 | -12.3 | 5.01 | -4.21 | 8.70 | -1.69 | 6.73 | 23.23 | 245.34 | 32.81 | 128.60 | 66.62 |
| 2014 (1) | 0.71 | 0 | 7.56 | 0 | 5.23 | 0 | 8.85 | 0 | 5.47 | 0 | 184.73 | 0 | 77.18 | 0 |
| 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) | 0.51 | 1.4 | 3.82 | 5.48 | 3.59 | 12.53 | -12.42 | -16.4 | -302.94 | 45.78 | 0.0 | 0.0 | 113.27 | -7.28 | -27.38 | 58.99 | 8.26 | -30.47 |
| 23Q3 (19) | 0.51 | 1.18 | -1.13 | 5.29 | 0.95 | 1.54 | -10.67 | -134.51 | -217.64 | 45.78 | 0.0 | 50.44 | 122.16 | -15.2 | -19.25 | 54.49 | -21.97 | -41.93 |
| 23Q2 (18) | 0.50 | 0.4 | -5.51 | 5.24 | 0.96 | -2.6 | -4.55 | -50.66 | -187.5 | 45.78 | 0.0 | -24.78 | 144.05 | -9.07 | 3.69 | 69.83 | -14.53 | -26.71 |
| 23Q1 (17) | 0.50 | 0.79 | -12.44 | 5.19 | 6.57 | -9.11 | -3.02 | -149.35 | -119.67 | 45.78 | 0.0 | 108.55 | 158.41 | 1.56 | 39.9 | 81.70 | -3.7 | 13.54 |
| 22Q4 (16) | 0.49 | -3.43 | -16.62 | 4.87 | -6.53 | -17.88 | 6.12 | -32.52 | -14.17 | 45.78 | 50.44 | 35.56 | 155.98 | 3.11 | 45.76 | 84.84 | -9.59 | 21.22 |
| 22Q3 (15) | 0.51 | -3.3 | -14.28 | 5.21 | -3.16 | -14.03 | 9.07 | 74.42 | -26.08 | 30.43 | -50.0 | 7.95 | 151.28 | 8.9 | 27.91 | 93.84 | -1.51 | 14.24 |
| 22Q2 (14) | 0.53 | -6.97 | -10.32 | 5.38 | -5.78 | -8.81 | 5.20 | -66.12 | -56.49 | 60.86 | 177.25 | 110.31 | 138.92 | 22.69 | 11.09 | 95.28 | 32.41 | 9.79 |
| 22Q1 (13) | 0.57 | -4.03 | -3.46 | 5.71 | -3.71 | -3.87 | 15.35 | 115.29 | 89.27 | 21.95 | -35.0 | -40.05 | 113.23 | 5.81 | -10.86 | 71.96 | 2.81 | -13.17 |
| 21Q4 (12) | 0.59 | -0.72 | 1.06 | 5.93 | -2.15 | 3.49 | 7.13 | -41.89 | 62.05 | 33.77 | 19.8 | -51.56 | 107.01 | -9.52 | -19.31 | 69.99 | -14.79 | -5.01 |
| 21Q3 (11) | 0.60 | 1.17 | 0.66 | 6.06 | 2.71 | 3.95 | 12.27 | 2.68 | 62.52 | 28.19 | -2.59 | -36.85 | 118.27 | -5.42 | -7.82 | 82.14 | -5.35 | 9.3 |
| 21Q2 (10) | 0.59 | 0.15 | -1.94 | 5.9 | -0.67 | -1.01 | 11.95 | 47.35 | 174.08 | 28.94 | -20.97 | -31.1 | 125.05 | -1.56 | -2.12 | 86.78 | 4.72 | 9.21 |
| 21Q1 (9) | 0.59 | 0.46 | 0 | 5.94 | 3.66 | 0 | 8.11 | 84.32 | 0 | 36.62 | -47.48 | 0 | 127.03 | -4.22 | 0 | 82.87 | 12.47 | 0 |
| 20Q4 (8) | 0.59 | -1.11 | 0 | 5.73 | -1.72 | 0 | 4.40 | -41.72 | 0 | 69.71 | 56.18 | 0 | 132.62 | 3.36 | 0 | 73.68 | -1.96 | 0 |
| 20Q3 (7) | 0.59 | -1.44 | 0 | 5.83 | -2.18 | 0 | 7.55 | 73.17 | 0 | 44.64 | 6.28 | 0 | 128.31 | 0.43 | 0 | 75.15 | -5.42 | 0 |
| 20Q2 (6) | 0.60 | 0 | 0 | 5.96 | 0 | 0 | 4.36 | 0 | 0 | 42.00 | 0 | 0 | 127.76 | 0 | 0 | 79.46 | 0 | 0 |
