- 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) | 0.38 | 37.37 | 8.96 | 87.45 | 53.46 | 15.56 | 5.27 | -20.27 | 0.87 | -84.89 | 243.87 | -30.58 | 144.01 | -33.29 |
| 2022 (9) | 0.28 | -13.67 | 4.78 | -15.1 | 46.26 | 28.25 | 6.61 | -48.92 | 5.73 | 100.45 | 351.30 | 12.18 | 215.87 | 18.48 |
| 2021 (8) | 0.32 | -2.33 | 5.63 | 293.71 | 36.07 | -49.62 | 12.94 | -48.05 | 2.86 | 3853.03 | 313.17 | 7.79 | 182.20 | 14.17 |
| 2020 (7) | 0.33 | -37.01 | 1.43 | -89.63 | 71.6 | 67.17 | 24.91 | 2522.11 | 0.07 | -93.61 | 290.53 | 58.15 | 159.58 | 588.14 |
| 2019 (6) | 0.52 | -14.41 | 13.79 | -57.93 | 42.83 | 11.42 | 0.95 | 0 | 1.13 | 0.0 | 183.70 | 11.86 | 23.19 | -30.92 |
| 2018 (5) | 0.61 | 16.79 | 32.78 | 52.11 | 38.44 | 2.26 | -1.97 | 0 | 1.13 | 0.0 | 164.23 | -6.54 | 33.57 | -24.27 |
| 2017 (4) | 0.52 | 7.26 | 21.55 | -3.97 | 37.59 | -12.38 | -13.17 | 0 | 1.13 | 0.0 | 175.73 | -4.28 | 44.33 | -29.79 |
| 2016 (3) | 0.49 | -8.32 | 22.44 | 1.58 | 42.9 | -39.92 | 4.05 | 42.61 | 1.13 | -20.39 | 183.59 | 9.83 | 63.14 | -14.22 |
| 2015 (2) | 0.53 | -4.05 | 22.09 | -9.95 | 71.41 | 22.13 | 2.84 | 0 | 1.42 | 0 | 167.16 | 7.45 | 73.61 | 18.38 |
| 2014 (1) | 0.56 | 3.36 | 24.53 | 9.8 | 58.47 | 32.92 | -2.14 | 0 | 0.00 | 0 | 155.57 | -7.08 | 62.18 | 2.09 |
| 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) | 0.38 | 0.21 | 37.37 | 8.96 | 4.67 | 87.45 | 5.77 | -27.88 | -73.52 | 1.93 | -64.29 | 31.96 | 243.87 | -2.54 | -30.58 | 144.01 | -4.02 | -33.29 |
| 23Q3 (19) | 0.38 | 34.28 | 18.9 | 8.56 | 36.52 | 36.09 | 8.00 | -70.24 | 296.04 | 5.41 | 132.02 | 0 | 250.22 | -32.49 | -17.62 | 150.04 | -27.49 | -18.73 |
| 23Q2 (18) | 0.28 | 7.32 | -5.73 | 6.27 | 38.72 | 30.63 | 26.88 | 193.89 | 344.3 | 2.33 | 59.26 | 0 | 370.63 | -0.27 | 13.91 | 206.91 | -5.8 | 13.0 |
| 23Q1 (17) | 0.27 | -4.88 | -13.11 | 4.52 | -5.44 | -17.97 | -28.63 | -231.39 | -601.72 | 1.47 | 0.0 | 0 | 371.65 | 5.79 | 19.19 | 219.66 | 1.76 | 22.76 |
| 22Q4 (16) | 0.28 | -13.26 | -13.67 | 4.78 | -24.01 | -15.1 | 21.79 | 978.71 | 217.02 | 1.47 | 0 | 0 | 351.30 | 15.66 | 12.18 | 215.87 | 16.92 | 18.48 |
| 22Q3 (15) | 0.32 | 6.46 | -0.53 | 6.29 | 31.04 | 35.56 | 2.02 | -66.61 | -91.17 | 0.00 | 0 | 0 | 303.74 | -6.65 | 1.89 | 184.63 | 0.84 | 9.39 |
| 22Q2 (14) | 0.30 | -1.08 | 4.68 | 4.8 | -12.89 | 3.23 | 6.05 | 248.28 | -75.43 | 0.00 | 0 | -100.0 | 325.37 | 4.35 | -5.66 | 183.10 | 2.32 | -9.48 |
| 22Q1 (13) | 0.30 | -5.48 | -6.58 | 5.51 | -2.13 | 290.78 | -4.08 | 78.09 | -108.49 | 0.00 | 0 | -100.0 | 311.81 | -0.43 | 2.46 | 178.94 | -1.79 | 11.48 |
| 21Q4 (12) | 0.32 | -0.06 | -2.33 | 5.63 | 21.34 | 293.71 | -18.62 | -181.38 | 88.42 | 0.00 | 0 | -100.0 | 313.17 | 5.06 | 7.79 | 182.20 | 7.95 | 14.17 |
| 21Q3 (11) | 0.32 | 12.04 | 4.53 | 4.64 | -0.22 | 34.88 | 22.88 | -7.07 | 131.61 | 0.00 | -100.0 | -100.0 | 298.10 | -13.57 | -4.02 | 168.78 | -16.56 | 6.75 |
| 21Q2 (10) | 0.29 | -11.73 | -22.88 | 4.65 | 229.79 | -62.01 | 24.62 | -48.75 | -67.22 | 2.12 | -31.28 | 5299.19 | 344.89 | 13.34 | 34.99 | 202.28 | 26.02 | 76.79 |
| 21Q1 (9) | 0.33 | -1.18 | -36.55 | 1.41 | -1.4 | -91.16 | 48.04 | 129.88 | 4077.39 | 3.09 | 7757.33 | -97.57 | 304.31 | 4.74 | 65.22 | 160.52 | 0.59 | 481.81 |
| 20Q4 (8) | 0.33 | 6.96 | -37.01 | 1.43 | -58.43 | -86.87 | -160.75 | -122.06 | -14325.66 | 0.04 | 0.0 | -99.84 | 290.53 | -6.45 | 58.15 | 159.58 | 0.93 | 588.14 |
| 20Q3 (7) | 0.31 | -17.34 | -48.12 | 3.44 | -71.9 | -87.9 | -72.39 | -196.38 | -2110.83 | 0.04 | 0.0 | -99.84 | 310.57 | 21.55 | 85.78 | 158.11 | 38.18 | 763.99 |
| 20Q2 (6) | 0.37 | -27.38 | -39.06 | 12.24 | -23.26 | -60.03 | 75.11 | 6431.3 | 49973.33 | 0.04 | -99.97 | 0 | 255.50 | 38.72 | 49.77 | 114.42 | 314.72 | 476.42 |
| 20Q1 (5) | 0.51 | -1.89 | -14.32 | 15.95 | 46.46 | -52.27 | 1.15 | 1.77 | 298.28 | 127.00 | 410.27 | 0 | 184.19 | 0.27 | 7.56 | 27.59 | 18.97 | 17.81 |
| 19Q4 (4) | 0.52 | -11.91 | 0.0 | 10.89 | -61.7 | 0.0 | 1.13 | -68.61 | 0.0 | 24.89 | 0.0 | 0.0 | 183.70 | 9.89 | 0.0 | 23.19 | 26.72 | 0.0 |
| 19Q3 (3) | 0.60 | -2.9 | 0.0 | 28.43 | -7.15 | 0.0 | 3.60 | 2300.0 | 0.0 | 24.89 | 0 | 0.0 | 167.17 | -2.0 | 0.0 | 18.30 | -7.81 | 0.0 |
| 19Q2 (2) | 0.61 | 2.1 | 0.0 | 30.62 | -8.38 | 0.0 | 0.15 | 125.86 | 0.0 | 0.00 | 0 | 0.0 | 170.59 | -0.38 | 0.0 | 19.85 | -15.24 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 33.42 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 171.24 | 0.0 | 0.0 | 23.42 | 0.0 | 0.0 |
