- 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) | 0.43 | 1.83 | 1.85 | 54.17 | 21.5 | 9.81 | 322.26 | -27.5 | 0.24 | 44.93 | 141.21 | 3.61 | 84.74 | 7.69 |
| 2022 (9) | 0.42 | 6.61 | 1.2 | -6.98 | 19.58 | 16.2 | 444.50 | -50.95 | 0.17 | -14.87 | 136.29 | -9.07 | 78.69 | -11.46 |
| 2021 (8) | 0.40 | 7.33 | 1.29 | 0 | 16.85 | 9.42 | 906.19 | -80.69 | 0.20 | 0 | 149.89 | 4.8 | 88.88 | 4.7 |
| 2020 (7) | 0.37 | 3.57 | 0 | 0 | 15.4 | 4.9 | 4692.52 | 79.42 | 0.00 | 0 | 143.03 | -5.38 | 84.89 | -4.08 |
| 2019 (6) | 0.36 | -1.22 | 0 | 0 | 14.68 | -0.74 | 2615.37 | 0 | 0.00 | 0 | 151.17 | -0.47 | 88.50 | -2.84 |
| 2018 (5) | 0.36 | 3.99 | 0 | 0 | 14.79 | 7.88 | 0.00 | 0 | 0.00 | 0 | 151.89 | -10.08 | 91.09 | 8.76 |
| 2017 (4) | 0.35 | 14.95 | 0 | 0 | 13.71 | -4.06 | 0.00 | 0 | 0.00 | 0 | 168.92 | -17.42 | 83.75 | -21.13 |
| 2016 (3) | 0.30 | 71.51 | 0 | 0 | 14.29 | 5.38 | 662750.00 | 121.42 | 0.00 | 0 | 204.56 | -39.72 | 106.19 | -41.55 |
| 2015 (2) | 0.18 | -0.11 | 0 | 0 | 13.56 | 17.81 | 299320.00 | 5313.44 | 0.00 | 0 | 339.34 | -29.56 | 181.67 | 1.54 |
| 2014 (1) | 0.18 | -30.5 | 0 | 0 | 11.51 | 22.19 | 5529.20 | -93.33 | 0.00 | 0 | 481.72 | 26.8 | 178.91 | 17.13 |
| 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) | 0.43 | 1.88 | 1.83 | 1.85 | 17.83 | 54.17 | 248.10 | -30.15 | -37.2 | 1.09 | 47.63 | 64.76 | 141.21 | 5.71 | 3.61 | 84.74 | 20.11 | 7.69 |
| 23Q3 (19) | 0.42 | 0.89 | -8.4 | 1.57 | 18.05 | 28.69 | 355.21 | -0.93 | -16.79 | 0.74 | 13.3 | 12.24 | 133.58 | -4.39 | 11.14 | 70.55 | -11.71 | 4.09 |
| 23Q2 (18) | 0.42 | -11.83 | 1.21 | 1.33 | -1.48 | 6.4 | 358.56 | 2.52 | -22.5 | 0.65 | -13.57 | -3.5 | 139.72 | 12.45 | 8.18 | 79.91 | -1.22 | 23.11 |
| 23Q1 (17) | 0.47 | 12.37 | -12.16 | 1.35 | 12.5 | 6.3 | 349.74 | -11.47 | -32.26 | 0.75 | 13.97 | -3.0 | 124.25 | -8.83 | 13.44 | 80.90 | 2.81 | 15.97 |
| 22Q4 (16) | 0.42 | -8.36 | 6.61 | 1.2 | -1.64 | -6.98 | 395.07 | -7.45 | -29.9 | 0.66 | 0.57 | -5.85 | 136.29 | 13.4 | -9.07 | 78.69 | 16.1 | -11.46 |
| 22Q3 (15) | 0.46 | 11.47 | -5.45 | 1.22 | -2.4 | -6.87 | 426.86 | -7.74 | -18.97 | 0.66 | -2.59 | -24.07 | 120.19 | -6.94 | -3.37 | 67.78 | 4.42 | -17.16 |
| 22Q2 (14) | 0.41 | -23.48 | 19.2 | 1.25 | -1.57 | 73.61 | 462.67 | -10.38 | -77.79 | 0.67 | -13.13 | 55.02 | 129.15 | 17.91 | -24.8 | 64.91 | -6.95 | -40.66 |
| 22Q1 (13) | 0.54 | 36.37 | 54.56 | 1.27 | -1.55 | 0 | 516.27 | -8.39 | -90.41 | 0.78 | 10.63 | 0 | 109.53 | -26.93 | -30.56 | 69.76 | -21.51 | -28.85 |
| 21Q4 (12) | 0.40 | -18.72 | 7.33 | 1.29 | -1.53 | 0 | 563.56 | 6.98 | -87.51 | 0.70 | -18.9 | 0 | 149.89 | 20.51 | 4.8 | 88.88 | 8.63 | 4.7 |
| 21Q3 (11) | 0.49 | 40.53 | 33.0 | 1.31 | 81.94 | 0 | 526.81 | -74.71 | -89.84 | 0.87 | 98.88 | 0 | 124.38 | -27.58 | -6.1 | 81.82 | -25.2 | 22.93 |
| 21Q2 (10) | 0.35 | -0.77 | -32.49 | 0.72 | 0 | 0 | 2083.32 | -61.28 | -58.53 | 0.44 | 0 | 0 | 171.75 | 8.88 | 57.35 | 109.38 | 11.56 | 56.7 |
| 21Q1 (9) | 0.35 | -5.3 | 0.58 | 0 | 0 | 0 | 5381.09 | 19.25 | 31.21 | 0.00 | 0 | 0 | 157.74 | 10.28 | -10.24 | 98.05 | 15.5 | -12.88 |
| 20Q4 (8) | 0.37 | 0.71 | 3.57 | 0 | 0 | 0 | 4512.43 | -12.94 | 349.28 | 0.00 | 0 | 0 | 143.03 | 7.98 | -5.38 | 84.89 | 27.54 | -3.79 |
| 20Q3 (7) | 0.37 | -28.67 | -4.69 | 0 | 0 | 0 | 5183.35 | 3.18 | 34.74 | 0.00 | 0 | 0 | 132.46 | 21.36 | -4.14 | 66.56 | -4.64 | -13.16 |
| 20Q2 (6) | 0.51 | 47.84 | 1.3 | 0 | 0 | 0 | 5023.65 | 22.5 | 0.46 | 0.00 | 0 | 0 | 109.15 | -37.89 | -5.05 | 69.80 | -37.98 | -2.39 |
| 20Q1 (5) | 0.35 | -2.48 | 1.05 | 0 | 0 | 0 | 4101.04 | 308.32 | -62.78 | 0.00 | 0 | 0 | 175.74 | 16.25 | 4.12 | 112.55 | 27.56 | 4.76 |
| 19Q4 (4) | 0.36 | -7.33 | 0.0 | 0 | 0 | 0.0 | 1004.36 | -73.89 | 0.0 | 0.00 | 0 | 0.0 | 151.17 | 9.4 | 0.0 | 88.23 | 15.11 | 0.0 |
| 19Q3 (3) | 0.38 | -24.18 | 0.0 | 0 | 0 | 0.0 | 3846.85 | -23.07 | 0.0 | 0.00 | 0 | 0.0 | 138.18 | 20.21 | 0.0 | 76.65 | 7.19 | 0.0 |
| 19Q2 (2) | 0.51 | 47.46 | 0.0 | 0 | 0 | 0.0 | 5000.42 | -54.62 | 0.0 | 0.00 | 0 | 0.0 | 114.95 | -31.89 | 0.0 | 71.51 | -33.44 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11019.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 168.78 | 0.0 | 0.0 | 107.44 | 0.0 | 0.0 |
