- 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) | 0.60 | 3.4 | 61.49 | -0.03 | 167.41 | -13.07 | 10.94 | -58.4 | 0.00 | 0 | 122.52 | -8.76 | 100.34 | -9.37 |
| 2022 (9) | 0.58 | -0.41 | 61.51 | 91.08 | 192.59 | 3.78 | 26.30 | -35.7 | 0.35 | -5.7 | 134.29 | -1.08 | 110.71 | 1.25 |
| 2021 (8) | 0.58 | -9.14 | 32.19 | 17.83 | 185.57 | 25.33 | 40.90 | -22.05 | 0.37 | 17.31 | 135.76 | 23.09 | 109.34 | 14.87 |
| 2020 (7) | 0.64 | 0.46 | 27.32 | 42.37 | 148.07 | 31.5 | 52.47 | 125.68 | 0.31 | -54.12 | 110.29 | -1.21 | 95.19 | -6.05 |
| 2019 (6) | 0.63 | 16.16 | 19.19 | 67.31 | 112.6 | 119.36 | 23.25 | 32.93 | 0.68 | 0 | 111.64 | -0.92 | 101.32 | 3.98 |
| 2018 (5) | 0.55 | 5.4 | 11.47 | -5.6 | 51.33 | 69.8 | 17.49 | 156.08 | 0.00 | 0 | 112.68 | -8.98 | 97.44 | 0.09 |
| 2017 (4) | 0.52 | -3.45 | 12.15 | -19.85 | 30.23 | 6.29 | 6.83 | 76.03 | 5.18 | 0 | 123.80 | 1.69 | 97.35 | -8.06 |
| 2016 (3) | 0.54 | 9.66 | 15.16 | 62.66 | 28.44 | 22.69 | 3.88 | -72.89 | 0.00 | 0 | 121.74 | 1.26 | 105.89 | -0.62 |
| 2015 (2) | 0.49 | 2.08 | 9.32 | 34.29 | 23.18 | 12.03 | 14.31 | -40.0 | 0.00 | 0 | 120.22 | -29.34 | 106.55 | -24.99 |
| 2014 (1) | 0.48 | -6.42 | 6.94 | -14.11 | 20.69 | 39.89 | 23.85 | 1069.12 | 1.17 | 0 | 170.14 | 42.93 | 142.04 | 42.55 |
| 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) | 0.60 | 9.77 | 3.4 | 61.49 | 45.81 | -0.03 | 8.27 | -67.05 | 40.41 | 0.00 | 0 | -100.0 | 122.52 | -10.76 | -8.76 | 100.34 | -7.9 | -9.37 |
| 23Q3 (19) | 0.54 | -1.68 | -10.8 | 42.17 | -19.58 | -36.24 | 25.10 | 114.9 | -45.52 | 0.00 | -100.0 | -100.0 | 137.30 | 2.82 | 6.64 | 108.95 | -1.23 | 2.31 |
| 23Q2 (18) | 0.55 | -0.2 | -7.23 | 52.44 | -20.39 | -10.07 | 11.68 | 1355.91 | -66.84 | 8.00 | 140.0 | 443.24 | 133.53 | -2.5 | 9.3 | 110.31 | -1.88 | 13.02 |
| 23Q1 (17) | 0.55 | -4.0 | -1.32 | 65.87 | 7.09 | 46.09 | -0.93 | -115.79 | -103.0 | 3.33 | 0.0 | 72.26 | 136.95 | 1.98 | 9.37 | 112.42 | 1.54 | 13.52 |
| 22Q4 (16) | 0.58 | -5.3 | -0.41 | 61.51 | -7.0 | 91.08 | 5.89 | -87.22 | -81.63 | 3.33 | 306.36 | 140.51 | 134.29 | 4.3 | -1.08 | 110.71 | 3.96 | 1.25 |
| 22Q3 (15) | 0.61 | 2.25 | 4.46 | 66.14 | 13.43 | 144.69 | 46.07 | 30.81 | -7.77 | 0.82 | -44.3 | -23.03 | 128.75 | 5.39 | -2.79 | 106.49 | 9.11 | 7.9 |
| 22Q2 (14) | 0.60 | 6.16 | 9.28 | 58.31 | 29.32 | 215.87 | 35.22 | 13.8 | -12.43 | 1.47 | -23.9 | 23.56 | 122.17 | -2.44 | -12.37 | 97.60 | -1.44 | -9.06 |
| 22Q1 (13) | 0.56 | -3.12 | -0.27 | 45.09 | 40.07 | 186.1 | 30.95 | -3.46 | -29.95 | 1.94 | 39.62 | 49.14 | 125.22 | -7.76 | -9.35 | 99.03 | -9.43 | 0.48 |
| 21Q4 (12) | 0.58 | -0.67 | -9.14 | 32.19 | 19.09 | 17.83 | 32.06 | -35.82 | -61.41 | 1.39 | 30.04 | 36.71 | 135.76 | 2.51 | 23.09 | 109.34 | 10.79 | 14.87 |
| 21Q3 (11) | 0.58 | 6.97 | -13.01 | 27.03 | 46.42 | -8.34 | 49.95 | 24.19 | -14.18 | 1.07 | -10.58 | -9.41 | 132.44 | -5.0 | 23.95 | 98.69 | -8.04 | 7.63 |
| 21Q2 (10) | 0.55 | -3.11 | -14.36 | 18.46 | 17.13 | -20.19 | 40.22 | -8.96 | 4.3 | 1.19 | -8.14 | -20.37 | 139.41 | 0.92 | 25.59 | 107.32 | 8.89 | 12.2 |
| 21Q1 (9) | 0.56 | -11.75 | -4.17 | 15.76 | -42.31 | 0.19 | 44.18 | -46.82 | 7.47 | 1.30 | 27.98 | -21.6 | 138.14 | 25.25 | 14.96 | 98.56 | 3.54 | -6.61 |
| 20Q4 (8) | 0.64 | -4.89 | 0.46 | 27.32 | -7.36 | 42.37 | 83.07 | 42.73 | 81.97 | 1.01 | -13.82 | -44.44 | 110.29 | 3.22 | -1.21 | 95.19 | 3.82 | -6.05 |
| 20Q3 (7) | 0.67 | 5.31 | 4.68 | 29.49 | 27.5 | 86.29 | 58.20 | 50.93 | 33.76 | 1.18 | -21.4 | -19.53 | 106.85 | -3.74 | 0.09 | 91.69 | -4.14 | 9.15 |
| 20Q2 (6) | 0.64 | 8.41 | 2.17 | 23.13 | 47.04 | 21.48 | 38.56 | -6.2 | 110.71 | 1.50 | -9.55 | 0 | 111.00 | -7.62 | 9.22 | 95.65 | -9.37 | 13.45 |
| 20Q1 (5) | 0.59 | -7.48 | -2.6 | 15.73 | -18.03 | -18.5 | 41.11 | -9.95 | 1445.49 | 1.65 | -9.31 | 0 | 120.16 | 7.63 | 15.96 | 105.54 | 4.17 | 24.12 |
| 19Q4 (4) | 0.63 | -0.89 | 0.0 | 19.19 | 21.23 | 0.0 | 45.65 | 4.92 | 0.0 | 1.82 | 24.82 | 0.0 | 111.64 | 4.58 | 0.0 | 101.32 | 20.62 | 0.0 |
| 19Q3 (3) | 0.64 | 2.78 | 0.0 | 15.83 | -16.86 | 0.0 | 43.51 | 137.76 | 0.0 | 1.46 | 0 | 0.0 | 106.75 | 5.04 | 0.0 | 84.00 | -0.37 | 0.0 |
| 19Q2 (2) | 0.62 | 3.35 | 0.0 | 19.04 | -1.35 | 0.0 | 18.30 | 587.97 | 0.0 | 0.00 | 0 | 0.0 | 101.63 | -1.92 | 0.0 | 84.31 | -0.85 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 19.3 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 103.62 | 0.0 | 0.0 | 85.03 | 0.0 | 0.0 |
