- 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) | 0.75 | -8.35 | 15.3 | -1.48 | 5.58 | 17.72 | -0.01 | 0 | 0.00 | 0 | 13.50 | 32.74 | 11.88 | 36.24 |
| 2022 (9) | 0.82 | 2.68 | 15.53 | -0.26 | 4.74 | 54.9 | -0.82 | 0 | 0.00 | 0 | 10.17 | 44.05 | 8.72 | 56.83 |
| 2021 (8) | 0.79 | 0.48 | 15.57 | -8.41 | 3.06 | -33.48 | -1.94 | 0 | 0.00 | 0 | 7.06 | -19.86 | 5.56 | -23.94 |
| 2020 (7) | 0.79 | 4.8 | 17.0 | -1.39 | 4.6 | -16.06 | -1.15 | 0 | 0.00 | 0 | 8.81 | -40.95 | 7.31 | -42.17 |
| 2019 (6) | 0.75 | 6.86 | 17.24 | -8.15 | 5.48 | -5.68 | -1.40 | 0 | 0.00 | 0 | 14.92 | -31.12 | 12.64 | -29.46 |
| 2018 (5) | 0.71 | 2.25 | 18.77 | -3.1 | 5.81 | -12.24 | -0.32 | 0 | 0.00 | 0 | 21.66 | 18.43 | 17.92 | 47.01 |
| 2017 (4) | 0.69 | 10.91 | 19.37 | 23.69 | 6.62 | -2.5 | -2.36 | 0 | 0.00 | 0 | 18.29 | -17.28 | 12.19 | -25.63 |
| 2016 (3) | 0.62 | 12.36 | 15.66 | 7.78 | 6.79 | -55.79 | -2.34 | 0 | 0.00 | 0 | 22.11 | -9.16 | 16.39 | 8.33 |
| 2015 (2) | 0.55 | 4.67 | 14.53 | -9.02 | 15.36 | -2.48 | -4.15 | 0 | 0.00 | 0 | 24.34 | -24.48 | 15.13 | -33.67 |
| 2014 (1) | 0.53 | 10.8 | 15.97 | 10.9 | 15.75 | 2.81 | -4.45 | 0 | 0.00 | 0 | 32.23 | -25.77 | 22.81 | -23.22 |
| 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) | 0.75 | 0.11 | -8.35 | 15.3 | -2.17 | -1.48 | 0.71 | -10.13 | 321.88 | 23.08 | 0.0 | 0.0 | 13.50 | 15.29 | 32.74 | 11.88 | 13.9 | 36.24 |
| 23Q3 (19) | 0.75 | 0.42 | -7.97 | 15.64 | 5.18 | 0.97 | 0.79 | 150.97 | -74.76 | 23.08 | 0.0 | 0.0 | 11.71 | 14.92 | 37.6 | 10.43 | 19.2 | 42.49 |
| 23Q2 (18) | 0.74 | -1.52 | -9.06 | 14.87 | -6.36 | -6.3 | -1.55 | -7850.0 | 70.86 | 23.08 | 0.0 | 102.19 | 10.19 | -52.43 | 61.75 | 8.75 | -55.85 | 75.0 |
| 23Q1 (17) | 0.76 | -7.42 | -4.88 | 15.88 | 2.25 | 0.0 | 0.02 | 106.25 | 102.7 | 23.08 | 0.0 | 102.19 | 21.42 | 110.62 | 169.1 | 19.82 | 127.29 | 199.85 |
| 22Q4 (16) | 0.82 | 0.52 | 2.68 | 15.53 | 0.26 | -0.26 | -0.32 | -110.22 | 61.45 | 23.08 | 0.0 | 102.19 | 10.17 | 19.51 | 44.05 | 8.72 | 19.13 | 56.83 |
| 22Q3 (15) | 0.81 | -0.77 | -2.16 | 15.49 | -2.39 | -4.74 | 3.13 | 158.83 | 199.37 | 23.08 | 102.19 | 102.19 | 8.51 | 35.08 | 143.14 | 7.32 | 46.4 | 255.34 |
| 22Q2 (14) | 0.82 | 3.01 | 1.41 | 15.87 | -0.06 | -8.42 | -5.32 | -618.92 | -127.35 | 11.42 | 0.0 | 0.0 | 6.30 | -20.85 | 36.66 | 5.00 | -24.36 | 56.74 |
| 22Q1 (13) | 0.79 | -0.06 | -0.5 | 15.88 | 1.99 | -7.94 | -0.74 | 10.84 | 38.84 | 11.42 | 0.0 | 0.0 | 7.96 | 12.75 | 1.27 | 6.61 | 18.88 | 4.92 |
| 21Q4 (12) | 0.79 | -4.22 | 0.48 | 15.57 | -4.24 | -8.41 | -0.83 | 73.65 | 74.7 | 11.42 | 0.0 | 0.0 | 7.06 | 101.71 | -19.86 | 5.56 | 169.9 | -23.94 |
| 21Q3 (11) | 0.83 | 2.85 | 5.91 | 16.26 | -6.17 | -4.47 | -3.15 | -34.62 | -160.93 | 11.42 | 0.0 | 0.0 | 3.50 | -24.08 | -69.33 | 2.06 | -35.42 | -78.98 |
| 21Q2 (10) | 0.81 | 1.07 | 0.65 | 17.33 | 0.46 | -1.42 | -2.34 | -93.39 | -157.14 | 11.42 | 0.0 | 0 | 4.61 | -41.35 | -50.27 | 3.19 | -49.37 | -59.77 |
| 21Q1 (9) | 0.80 | 0.92 | 0.69 | 17.25 | 1.47 | -0.12 | -1.21 | 63.11 | 75.1 | 11.42 | 0.0 | 0 | 7.86 | -10.78 | -25.36 | 6.30 | -13.82 | -24.46 |
| 20Q4 (8) | 0.79 | 0.96 | 4.8 | 17.0 | -0.12 | -1.39 | -3.28 | -163.44 | -343.24 | 11.42 | 0.0 | 0 | 8.81 | -22.79 | -40.95 | 7.31 | -25.41 | -42.17 |
| 20Q3 (7) | 0.78 | -2.26 | 4.0 | 17.02 | -3.19 | -4.44 | 5.17 | 668.13 | 471.94 | 11.42 | 0 | 0 | 11.41 | 23.09 | -32.08 | 9.80 | 23.58 | -31.9 |
| 20Q2 (6) | 0.80 | 1.11 | 8.34 | 17.58 | 1.8 | -1.46 | -0.91 | 81.28 | 9.9 | 0.00 | 0 | 0 | 9.27 | -11.97 | -46.51 | 7.93 | -4.92 | -47.17 |
| 20Q1 (5) | 0.79 | 5.04 | 9.04 | 17.27 | 0.17 | -3.36 | -4.86 | -556.76 | -75.45 | 0.00 | 0 | 0 | 10.53 | -29.42 | -43.87 | 8.34 | -34.02 | -48.33 |
| 19Q4 (4) | 0.75 | 0.19 | 0.0 | 17.24 | -3.2 | 0.0 | -0.74 | 46.76 | 0.0 | 0.00 | 0 | 0.0 | 14.92 | -11.19 | 0.0 | 12.64 | -12.16 | 0.0 |
| 19Q3 (3) | 0.75 | 1.83 | 0.0 | 17.81 | -0.17 | 0.0 | -1.39 | -37.62 | 0.0 | 0.00 | 0 | 0.0 | 16.80 | -3.06 | 0.0 | 14.39 | -4.13 | 0.0 |
| 19Q2 (2) | 0.74 | 1.76 | 0.0 | 17.84 | -0.17 | 0.0 | -1.01 | 63.54 | 0.0 | 0.00 | 0 | 0.0 | 17.33 | -7.62 | 0.0 | 15.01 | -7.0 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 17.87 | 0.0 | 0.0 | -2.77 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 18.76 | 0.0 | 0.0 | 16.14 | 0.0 | 0.0 |
