- 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) | 0.67 | -1.84 | 15.47 | -8.79 | 23.69 | -1.21 | 3.61 | 38.85 | 9.31 | -42.93 | 116.41 | 4.09 | 75.98 | 12.1 |
| 2022 (9) | 0.68 | -5.91 | 16.96 | -5.67 | 23.98 | 3.76 | 2.60 | 0 | 16.31 | 0 | 111.84 | 8.42 | 67.78 | 3.81 |
| 2021 (8) | 0.72 | 15.8 | 17.98 | 42.13 | 23.11 | 4.9 | -4.25 | 0 | 0.00 | 0 | 103.15 | -4.29 | 65.29 | -4.2 |
| 2020 (7) | 0.62 | 13.61 | 12.65 | 58.13 | 22.03 | 6.84 | -4.63 | 0 | 0.00 | 0 | 107.77 | -14.37 | 68.15 | -22.59 |
| 2019 (6) | 0.55 | 9.22 | 8.0 | -8.26 | 20.62 | 6.51 | -8.24 | 0 | 0.00 | 0 | 125.85 | -7.18 | 88.04 | 0.33 |
| 2018 (5) | 0.50 | 6.02 | 8.72 | 9.0 | 19.36 | 0.68 | -15.99 | 0 | 0.00 | 0 | 135.59 | -15.37 | 87.75 | -26.49 |
| 2017 (4) | 0.47 | -7.19 | 8.0 | -3.5 | 19.23 | -13.46 | 36.36 | 0 | 0.00 | 0 | 160.21 | 50.98 | 119.37 | 100.55 |
| 2016 (3) | 0.51 | 10.2 | 8.29 | 11.73 | 22.22 | 4.76 | -14.28 | 0 | 0.00 | 0 | 106.11 | -5.0 | 59.52 | -9.38 |
| 2015 (2) | 0.46 | 6.66 | 7.42 | -15.87 | 21.21 | -29.02 | -14.75 | 0 | 0.00 | 0 | 111.70 | -8.65 | 65.68 | -15.72 |
| 2014 (1) | 0.43 | -10.5 | 8.82 | -0.11 | 29.88 | -5.23 | 4.08 | 10.57 | 0.00 | 0 | 122.28 | 7.57 | 77.93 | 1.54 |
| 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) | 0.67 | -2.39 | -1.84 | 15.47 | -6.75 | -8.79 | 10.21 | 30.56 | 4740.91 | 10.72 | -21.46 | -22.15 | 116.41 | 3.31 | 4.09 | 75.98 | 5.88 | 12.1 |
| 23Q3 (19) | 0.68 | -0.87 | -1.22 | 16.59 | -3.71 | -5.58 | 7.82 | 2134.29 | -22.19 | 13.65 | -0.89 | -0.89 | 112.68 | 4.01 | 0.2 | 71.76 | 12.28 | 6.37 |
| 23Q2 (18) | 0.69 | 2.36 | -3.33 | 17.23 | 2.38 | -4.65 | 0.35 | 108.33 | -88.1 | 13.77 | 0.0 | -73.08 | 108.34 | -2.05 | 0.5 | 63.91 | 2.31 | 0.72 |
| 23Q1 (17) | 0.67 | -0.9 | -6.01 | 16.83 | -0.77 | -6.86 | -4.20 | -1809.09 | -56.13 | 13.77 | 0.0 | -79.03 | 110.61 | -1.1 | 10.77 | 62.47 | -7.83 | 9.94 |
| 22Q4 (16) | 0.68 | -1.77 | -5.91 | 16.96 | -3.47 | -5.67 | -0.22 | -102.19 | 98.93 | 13.77 | 0.0 | -79.03 | 111.84 | -0.54 | 8.42 | 67.78 | 0.47 | 3.81 |
| 22Q3 (15) | 0.69 | -2.99 | -0.5 | 17.57 | -2.77 | 7.26 | 10.05 | 241.84 | 269.49 | 13.77 | -73.08 | -79.03 | 112.45 | 4.31 | 3.12 | 67.46 | 6.32 | 1.64 |
| 22Q2 (14) | 0.71 | -0.48 | 3.62 | 18.07 | 0.0 | 14.44 | 2.94 | 209.29 | 179.03 | 51.17 | -22.08 | 0 | 107.80 | 7.95 | 8.95 | 63.45 | 11.67 | 2.92 |
| 22Q1 (13) | 0.72 | -0.79 | 7.97 | 18.07 | 0.5 | 24.36 | -2.69 | 86.88 | 48.37 | 65.67 | 0.0 | 0 | 99.86 | -3.19 | -3.59 | 56.82 | -12.97 | -14.8 |
| 21Q4 (12) | 0.72 | 3.87 | 15.8 | 17.98 | 9.77 | 42.13 | -20.50 | -853.68 | -100.2 | 65.67 | 0.0 | 0 | 103.15 | -5.41 | -4.29 | 65.29 | -1.63 | -4.2 |
| 21Q3 (11) | 0.69 | 1.03 | 9.3 | 16.38 | 3.74 | 22.7 | 2.72 | 173.12 | 205.43 | 65.67 | 0 | 0 | 109.05 | 10.22 | -3.22 | 66.37 | 7.66 | -11.8 |
| 21Q2 (10) | 0.69 | 3.7 | 14.11 | 15.79 | 8.67 | 62.78 | -3.72 | 28.6 | -173.53 | 0.00 | 0 | 0 | 98.94 | -4.48 | -12.2 | 61.65 | -7.56 | -17.23 |
| 21Q1 (9) | 0.66 | 6.41 | 20.95 | 14.53 | 14.86 | 67.01 | -5.21 | 49.12 | -66.99 | 0.00 | 0 | 0 | 103.58 | -3.89 | -18.27 | 66.69 | -2.14 | -23.33 |
| 20Q4 (8) | 0.62 | -1.95 | 13.61 | 12.65 | -5.24 | 58.13 | -10.24 | -296.9 | -231.39 | 0.00 | 0 | 0 | 107.77 | -4.36 | -14.37 | 68.15 | -9.44 | -22.59 |
| 20Q3 (7) | 0.64 | 5.48 | 13.79 | 13.35 | 37.63 | 53.45 | -2.58 | -89.71 | 44.75 | 0.00 | 0 | 0 | 112.68 | -0.01 | -9.69 | 75.25 | 1.03 | -12.71 |
| 20Q2 (6) | 0.60 | 9.91 | 9.47 | 9.7 | 11.49 | 11.49 | -1.36 | 56.41 | 84.17 | 0.00 | 0 | 0 | 112.69 | -11.08 | -10.34 | 74.48 | -14.37 | -11.81 |
| 20Q1 (5) | 0.55 | -0.05 | 5.73 | 8.7 | 8.75 | 0.0 | -3.12 | -0.97 | 79.73 | 0.00 | 0 | 0 | 126.73 | 0.7 | -4.23 | 86.98 | -1.2 | 0.82 |
| 19Q4 (4) | 0.55 | -1.79 | 0.0 | 8.0 | -8.05 | 0.0 | -3.09 | 33.83 | 0.0 | 0.00 | 0 | 0.0 | 125.85 | 0.87 | 0.0 | 88.04 | 2.12 | 0.0 |
| 19Q3 (3) | 0.56 | 1.47 | 0.0 | 8.7 | 0.0 | 0.0 | -4.67 | 45.63 | 0.0 | 0.00 | 0 | 0.0 | 124.77 | -0.73 | 0.0 | 86.21 | 2.08 | 0.0 |
| 19Q2 (2) | 0.55 | 6.16 | 0.0 | 8.7 | 0.0 | 0.0 | -8.59 | 44.18 | 0.0 | 0.00 | 0 | 0.0 | 125.69 | -5.02 | 0.0 | 84.45 | -2.11 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 8.7 | 0.0 | 0.0 | -15.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 132.33 | 0.0 | 0.0 | 86.27 | 0.0 | 0.0 |
