- 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) | 0.50 | -6.67 | 2.06 | -20.16 | 4.32 | 70.75 | 10.82 | 0 | 2.67 | 3100.0 | 113.08 | 103.38 | 86.19 | 170.1 |
| 2022 (9) | 0.53 | 3.85 | 2.58 | -6.18 | 2.53 | 19.91 | -23.42 | 0 | 0.08 | 0.0 | 55.60 | -20.15 | 31.91 | -32.15 |
| 2021 (8) | 0.51 | -2.58 | 2.75 | -41.24 | 2.11 | -28.72 | -25.69 | 0 | 0.08 | 0.0 | 69.63 | -28.27 | 47.03 | -41.4 |
| 2020 (7) | 0.53 | -16.16 | 4.68 | 65.37 | 2.96 | -64.21 | -16.31 | 0 | 0.08 | 0.0 | 97.07 | -0.22 | 80.25 | 14.51 |
| 2019 (6) | 0.63 | 45.48 | 2.83 | -2.41 | 8.27 | 0.36 | -1.45 | 0 | 0.08 | 0.0 | 97.28 | -31.17 | 70.08 | -30.07 |
| 2018 (5) | 0.43 | 15.96 | 2.9 | 64.77 | 8.24 | -8.04 | -15.20 | 0 | 0.08 | 0.0 | 141.34 | -5.33 | 100.22 | -3.03 |
| 2017 (4) | 0.37 | 4.72 | 1.76 | 31.34 | 8.96 | -8.48 | 1.60 | -92.35 | 0.08 | 0.0 | 149.29 | -0.34 | 103.35 | -5.29 |
| 2016 (3) | 0.36 | -3.65 | 1.34 | 20.72 | 9.79 | -5.04 | 20.91 | -38.39 | 0.08 | -23.96 | 149.80 | -6.13 | 109.12 | -7.38 |
| 2015 (2) | 0.37 | -9.3 | 1.11 | -21.83 | 10.31 | -0.39 | 33.94 | 88.77 | 0.11 | -90.11 | 159.59 | 8.2 | 117.81 | 13.32 |
| 2014 (1) | 0.41 | -7.7 | 1.42 | -31.4 | 10.35 | 5.72 | 17.98 | 18.76 | 1.11 | 0 | 147.49 | -2.12 | 103.96 | 18.18 |
| 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) | 0.50 | -3.53 | -6.67 | 2.06 | -19.84 | -20.16 | 25.39 | 474.43 | 994.4 | 4.00 | -88.57 | -33.33 | 113.08 | 18.21 | 103.38 | 86.19 | 39.2 | 170.1 |
| 23Q3 (19) | 0.52 | -0.08 | -4.03 | 2.57 | 0.0 | -0.77 | 4.42 | 802.04 | 116.4 | 35.00 | 5733.33 | 666.67 | 95.66 | 51.65 | 91.09 | 61.92 | 57.12 | 128.74 |
| 23Q2 (18) | 0.52 | 0.49 | -0.65 | 2.57 | -0.39 | -0.77 | 0.49 | -96.45 | 101.01 | 0.60 | 0.0 | -86.86 | 63.08 | 6.93 | 17.6 | 39.41 | 14.33 | 28.08 |
| 23Q1 (17) | 0.51 | -3.66 | 5.28 | 2.58 | 0.0 | 12.17 | 13.81 | 495.26 | 145.44 | 0.60 | -90.0 | -86.86 | 58.99 | 6.1 | -0.69 | 34.47 | 8.02 | -0.03 |
| 22Q4 (16) | 0.53 | -0.8 | 3.85 | 2.58 | -0.39 | -6.18 | 2.32 | 108.61 | 111.2 | 6.00 | 31.43 | 31.43 | 55.60 | 11.07 | -20.15 | 31.91 | 17.88 | -32.15 |
| 22Q3 (15) | 0.54 | 3.44 | 2.4 | 2.59 | 0.0 | -29.62 | -26.95 | 44.64 | 32.3 | 4.57 | 0.0 | 0.0 | 50.06 | -6.67 | -32.77 | 27.07 | -12.02 | -52.76 |
| 22Q2 (14) | 0.52 | 6.49 | 2.65 | 2.59 | 12.61 | -32.38 | -48.68 | -60.18 | -74.11 | 4.57 | 0.0 | 0.0 | 53.64 | -9.7 | -36.28 | 30.77 | -10.76 | -53.65 |
| 22Q1 (13) | 0.49 | -4.96 | 0.81 | 2.3 | -16.36 | -33.91 | -30.39 | -46.67 | -100.73 | 4.57 | 0.0 | 0.0 | 59.40 | -14.69 | -34.79 | 34.48 | -26.69 | -51.21 |
| 21Q4 (12) | 0.51 | -2.19 | -2.58 | 2.75 | -25.27 | -41.24 | -20.72 | 47.95 | -202.48 | 4.57 | 0.0 | 0.0 | 69.63 | -6.49 | -28.27 | 47.03 | -17.92 | -41.4 |
| 21Q3 (11) | 0.53 | 3.69 | -5.27 | 3.68 | -3.92 | -28.68 | -39.81 | -42.38 | -117.07 | 4.57 | 0.0 | 0.0 | 74.46 | -11.55 | -25.56 | 57.30 | -13.68 | -32.89 |
| 21Q2 (10) | 0.51 | 4.58 | -8.16 | 3.83 | 10.06 | -30.11 | -27.96 | -84.68 | -35.2 | 4.57 | 0.0 | 0.0 | 84.18 | -7.59 | -19.84 | 66.38 | -6.07 | -26.61 |
| 21Q1 (9) | 0.48 | -8.15 | -12.85 | 3.48 | -25.64 | -35.91 | -15.14 | -121.02 | 24.71 | 4.57 | 0.0 | 0.0 | 91.09 | -6.16 | -16.15 | 70.67 | -11.94 | -24.21 |
| 20Q4 (8) | 0.53 | -4.89 | -16.16 | 4.68 | -9.3 | 65.37 | -6.85 | 62.65 | -165.93 | 4.57 | 0.0 | 0.0 | 97.07 | -2.96 | -0.22 | 80.25 | -6.01 | 14.51 |
| 20Q3 (7) | 0.55 | 0.53 | -14.39 | 5.16 | -5.84 | 63.29 | -18.34 | 11.32 | -138.49 | 4.57 | 0.0 | 0 | 100.03 | -4.75 | 9.43 | 85.38 | -5.61 | 31.8 |
| 20Q2 (6) | 0.55 | -0.76 | -14.91 | 5.48 | 0.92 | 61.65 | -20.68 | -2.83 | -190.04 | 4.57 | 0.0 | 0 | 105.02 | -3.33 | 6.49 | 90.45 | -2.99 | 24.71 |
| 20Q1 (5) | 0.56 | -11.64 | -12.83 | 5.43 | 91.87 | 76.87 | -20.11 | -293.55 | -2085.87 | 4.57 | 0.0 | 0 | 108.64 | 11.68 | 3.66 | 93.24 | 33.05 | 23.84 |
| 19Q4 (4) | 0.63 | -2.89 | 0.0 | 2.83 | -10.44 | 0.0 | 10.39 | 235.11 | 0.0 | 4.57 | 0 | 0.0 | 97.28 | 6.42 | 0.0 | 70.08 | 8.18 | 0.0 |
| 19Q3 (3) | 0.65 | -0.08 | 0.0 | 3.16 | -6.78 | 0.0 | -7.69 | -7.85 | 0.0 | 0.00 | 0 | 0.0 | 91.41 | -7.31 | 0.0 | 64.78 | -10.69 | 0.0 |
| 19Q2 (2) | 0.65 | 1.66 | 0.0 | 3.39 | 10.42 | 0.0 | -7.13 | -675.0 | 0.0 | 0.00 | 0 | 0.0 | 98.62 | -5.9 | 0.0 | 72.53 | -3.67 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 104.80 | 0.0 | 0.0 | 75.29 | 0.0 | 0.0 |
