- 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) | 0.54 | 10.79 | 7.68 | 11.63 | 5.39 | -19.55 | -10.67 | 0 | 1.33 | 0.0 | 105.94 | -4.12 | 77.73 | -11.69 |
| 2022 (9) | 0.49 | -14.65 | 6.88 | 7.33 | 6.7 | -65.75 | -17.85 | 0 | 1.33 | 0.0 | 110.49 | -59.03 | 88.02 | -47.89 |
| 2021 (8) | 0.57 | -14.59 | 6.41 | -17.93 | 19.56 | 210.97 | 22.76 | 0 | 1.33 | 27.08 | 269.68 | 146.22 | 168.90 | 254.16 |
| 2020 (7) | 0.67 | -11.42 | 7.81 | -49.35 | 6.29 | -43.33 | -0.42 | 0 | 1.05 | 0.0 | 109.53 | 21.36 | 47.69 | 107.62 |
| 2019 (6) | 0.76 | 6.93 | 15.42 | -7.61 | 11.1 | -54.86 | -7.86 | 0 | 1.05 | 0.0 | 90.25 | 9.17 | 22.97 | -54.26 |
| 2018 (5) | 0.71 | -3.43 | 16.69 | -16.17 | 24.59 | -5.06 | 1.00 | -67.74 | 1.05 | 0.0 | 82.67 | 3.66 | 50.22 | 20.23 |
| 2017 (4) | 0.73 | -8.01 | 19.91 | -9.13 | 25.9 | 18.7 | 3.10 | 0 | 1.05 | 0 | 79.75 | -9.65 | 41.77 | -13.29 |
| 2016 (3) | 0.80 | 13.24 | 21.91 | -23.53 | 21.82 | -8.97 | -10.20 | 0 | 0.00 | 0 | 88.27 | 4.97 | 48.17 | 39.3 |
| 2015 (2) | 0.71 | 13.64 | 28.65 | -4.05 | 23.97 | -17.83 | -6.92 | 0 | 0.00 | 0 | 84.09 | -5.47 | 34.58 | -29.49 |
| 2014 (1) | 0.62 | 3.79 | 29.86 | 24.26 | 29.17 | 1.89 | -1.87 | 0 | 0.00 | 0 | 88.96 | -51.55 | 49.04 | -48.18 |
| 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) | 0.54 | -2.14 | 10.79 | 7.68 | -7.69 | 11.63 | -12.38 | -80.2 | 41.27 | 14.04 | 0.0 | 0.0 | 105.94 | -4.95 | -4.12 | 77.73 | -11.87 | -11.69 |
| 23Q3 (19) | 0.55 | 1.72 | 19.23 | 8.32 | -0.48 | 24.55 | -6.87 | 52.03 | 63.4 | 14.04 | 0.0 | 0.0 | 111.46 | -1.48 | -3.09 | 88.20 | -5.4 | -5.17 |
| 23Q2 (18) | 0.55 | 11.94 | 16.91 | 8.36 | 21.87 | 25.15 | -14.32 | -59.11 | 10.16 | 14.04 | 0.0 | 0.0 | 113.13 | -56.08 | -6.74 | 93.23 | -54.15 | -5.52 |
| 23Q1 (17) | 0.49 | -0.57 | -12.12 | 6.86 | -0.29 | 5.86 | -9.00 | 57.31 | 45.19 | 14.04 | 0.0 | 0.0 | 257.58 | 133.13 | -9.14 | 203.35 | 131.03 | 0.27 |
| 22Q4 (16) | 0.49 | 5.31 | -14.65 | 6.88 | 2.99 | 7.33 | -21.08 | -12.31 | -263.28 | 14.04 | 0.0 | 0.0 | 110.49 | -3.93 | -59.03 | 88.02 | -5.37 | -47.89 |
| 22Q3 (15) | 0.47 | -0.26 | -18.79 | 6.68 | 0.0 | 3.41 | -18.77 | -17.75 | -166.28 | 14.04 | 0.0 | 288.27 | 115.01 | -5.19 | -59.25 | 93.01 | -5.75 | -47.91 |
| 22Q2 (14) | 0.47 | -15.85 | -24.75 | 6.68 | 3.09 | -5.25 | -15.94 | 2.92 | -186.26 | 14.04 | 0.0 | 241.14 | 121.30 | -57.21 | -51.76 | 98.68 | -51.34 | -34.58 |
| 22Q1 (13) | 0.55 | -3.43 | -15.02 | 6.48 | 1.09 | -12.2 | -16.42 | -227.19 | -141.6 | 14.04 | 0.0 | 1878.09 | 283.48 | 5.12 | 145.88 | 202.81 | 20.08 | 291.15 |
| 21Q4 (12) | 0.57 | 0.19 | -14.59 | 6.41 | -0.77 | -17.93 | 12.91 | -54.41 | 179.99 | 14.04 | 288.27 | 1791.7 | 269.68 | -4.45 | 146.22 | 168.90 | -5.41 | 254.16 |
| 21Q3 (11) | 0.57 | -7.58 | -14.53 | 6.46 | -8.37 | -19.65 | 28.32 | 53.25 | -69.47 | 3.62 | -12.14 | 387.21 | 282.24 | 12.24 | 157.57 | 178.56 | 18.38 | 282.36 |
| 21Q2 (10) | 0.62 | -4.97 | -24.74 | 7.05 | -4.47 | -54.49 | 18.48 | -53.18 | 143.21 | 4.12 | 479.84 | 0 | 251.47 | 118.12 | 139.95 | 150.83 | 190.9 | 543.47 |
| 21Q1 (9) | 0.65 | -2.95 | -17.52 | 7.38 | -5.51 | -54.33 | 39.47 | 344.55 | 240.16 | 0.71 | -4.37 | 0 | 115.29 | 5.26 | 19.89 | 51.85 | 8.72 | 133.77 |
| 20Q4 (8) | 0.67 | 0.27 | -11.42 | 7.81 | -2.86 | -49.35 | -16.14 | -117.4 | -65.88 | 0.74 | 0.0 | 0 | 109.53 | -0.05 | 21.36 | 47.69 | 2.12 | 107.62 |
| 20Q3 (7) | 0.67 | -18.62 | -9.24 | 8.04 | -48.1 | -48.53 | 92.77 | 316.9 | 1186.3 | 0.74 | 0 | 0 | 109.58 | 4.56 | 77.95 | 46.70 | 99.23 | 58.63 |
| 20Q2 (6) | 0.82 | 4.15 | 15.07 | 15.49 | -4.15 | -4.85 | -42.77 | -51.88 | -596.58 | 0.00 | 0 | 0 | 104.80 | 8.99 | 47.03 | 23.44 | 5.68 | -37.06 |
| 20Q1 (5) | 0.79 | 4.23 | 9.74 | 16.16 | 4.8 | -7.34 | -28.16 | -189.41 | -292.75 | 0.00 | 0 | 0 | 96.16 | 6.55 | 22.42 | 22.18 | -3.44 | -53.88 |
| 19Q4 (4) | 0.76 | 2.73 | 0.0 | 15.42 | -1.28 | 0.0 | -9.73 | -13.93 | 0.0 | 0.00 | 0 | 0.0 | 90.25 | 46.56 | 0.0 | 22.97 | -21.98 | 0.0 |
| 19Q3 (3) | 0.74 | 3.18 | 0.0 | 15.62 | -4.05 | 0.0 | -8.54 | -39.09 | 0.0 | 0.00 | 0 | 0.0 | 61.58 | -13.61 | 0.0 | 29.44 | -20.95 | 0.0 |
| 19Q2 (2) | 0.72 | -0.68 | 0.0 | 16.28 | -6.65 | 0.0 | -6.14 | 14.37 | 0.0 | 0.00 | 0 | 0.0 | 71.28 | -9.26 | 0.0 | 37.24 | -22.56 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 17.44 | 0.0 | 0.0 | -7.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 78.55 | 0.0 | 0.0 | 48.09 | 0.0 | 0.0 |
