- 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) | 0.48 | -3.6 | 3.76 | -46.51 | 7.59 | -19.08 | -3.48 | 0 | 167.00 | 0.0 | 192.19 | 46.48 | 82.63 | 56.7 |
| 2022 (9) | 0.50 | -6.39 | 7.03 | 37.57 | 9.38 | 0.21 | 1.88 | 308.7 | 167.00 | 12.84 | 131.21 | -21.47 | 52.73 | -26.26 |
| 2021 (8) | 0.53 | 3.96 | 5.11 | -9.88 | 9.36 | 15.7 | 0.46 | 0 | 148.00 | 12136.87 | 167.08 | -6.91 | 71.51 | -9.94 |
| 2020 (7) | 0.51 | 33.91 | 5.67 | 5.39 | 8.09 | -21.0 | -2.11 | 0 | 1.21 | 0.0 | 179.49 | -7.47 | 79.40 | -16.88 |
| 2019 (6) | 0.38 | -21.04 | 5.38 | -35.95 | 10.24 | -28.89 | 9.90 | 177.31 | 1.21 | -94.93 | 193.99 | 40.61 | 95.53 | 15.28 |
| 2018 (5) | 0.48 | -5.7 | 8.4 | 32.28 | 14.4 | 33.58 | 3.57 | 22.68 | 23.88 | 196.38 | 137.96 | -8.58 | 82.87 | 22.43 |
| 2017 (4) | 0.51 | -5.13 | 6.35 | -24.49 | 10.78 | 10.34 | 2.91 | -11.01 | 8.06 | 157.99 | 150.91 | 15.7 | 67.69 | 10.57 |
| 2016 (3) | 0.54 | 0.97 | 8.41 | 13.8 | 9.77 | -10.86 | 3.27 | 0 | 3.12 | 432.65 | 130.43 | -22.15 | 61.22 | -26.34 |
| 2015 (2) | 0.53 | 16.8 | 7.39 | 52.69 | 10.96 | 6.41 | -1.84 | 0 | 0.59 | 0.0 | 167.54 | -7.91 | 83.11 | -15.06 |
| 2014 (1) | 0.46 | -15.35 | 4.84 | -33.06 | 10.3 | -36.06 | 2.09 | -41.46 | 0.59 | 0 | 181.93 | 57.57 | 97.85 | 68.13 |
| 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) | 0.48 | 0.1 | -3.6 | 3.76 | -4.08 | -46.51 | -0.63 | 85.97 | 88.4 | 21.62 | 0.0 | 0.0 | 192.19 | 0.59 | 46.48 | 82.63 | 1.23 | 56.7 |
| 23Q3 (19) | 0.48 | -3.16 | -6.51 | 3.92 | -2.49 | -50.19 | -4.49 | -55.9 | -230.14 | 21.62 | 0.0 | 0.0 | 191.07 | 4.64 | 45.17 | 81.63 | 9.16 | 43.14 |
| 23Q2 (18) | 0.49 | 0.0 | -4.78 | 4.02 | -45.38 | -47.52 | -2.88 | 50.94 | -158.54 | 21.62 | 0.0 | 56.18 | 182.60 | 37.74 | 38.42 | 74.78 | 34.81 | 34.62 |
| 23Q1 (17) | 0.49 | -0.56 | -8.07 | 7.36 | 4.69 | 39.66 | -5.87 | -8.1 | -223.32 | 21.62 | 0.0 | -1.06 | 132.57 | 1.04 | -18.27 | 55.47 | 5.2 | -14.66 |
| 22Q4 (16) | 0.50 | -2.91 | -6.39 | 7.03 | -10.67 | 37.57 | -5.43 | -257.39 | 25.41 | 21.62 | 0.0 | 24.76 | 131.21 | -0.31 | -21.47 | 52.73 | -7.54 | -26.26 |
| 22Q3 (15) | 0.51 | -1.37 | -4.09 | 7.87 | 2.74 | 52.22 | 3.45 | -29.88 | 32.69 | 21.62 | 56.18 | 24.76 | 131.62 | -0.23 | -21.67 | 57.03 | 2.66 | -22.44 |
| 22Q2 (14) | 0.52 | -3.46 | -2.44 | 7.66 | 45.35 | 47.02 | 4.92 | 3.36 | 6.03 | 13.85 | -36.65 | 43.53 | 131.92 | -18.67 | -21.24 | 55.55 | -14.54 | -20.31 |
| 22Q1 (13) | 0.54 | 1.26 | 2.17 | 5.27 | 3.13 | -6.56 | 4.76 | 165.38 | 219.46 | 21.86 | 26.1 | -74.44 | 162.21 | -2.91 | -4.41 | 65.00 | -9.1 | -9.26 |
| 21Q4 (12) | 0.53 | -0.52 | 3.96 | 5.11 | -1.16 | -9.88 | -7.28 | -380.0 | -217.9 | 17.33 | 0.0 | 1100.74 | 167.08 | -0.57 | -6.91 | 71.51 | -2.75 | -9.94 |
| 21Q3 (11) | 0.53 | 0.32 | 6.06 | 5.17 | -0.77 | -14.55 | 2.60 | -43.97 | 251.16 | 17.33 | 79.67 | 1100.74 | 168.03 | 0.32 | -10.33 | 73.53 | 5.48 | -13.44 |
| 21Q2 (10) | 0.53 | 1.1 | 7.52 | 5.21 | -7.62 | -3.87 | 4.64 | 211.41 | 1464.71 | 9.65 | -88.72 | 568.29 | 167.50 | -1.29 | -13.23 | 69.71 | -2.68 | -30.07 |
| 21Q1 (9) | 0.53 | 3.04 | 34.45 | 5.64 | -0.53 | -1.74 | 1.49 | 165.07 | 136.79 | 85.50 | 5822.91 | 5822.91 | 169.69 | -5.46 | -8.39 | 71.63 | -9.79 | -15.05 |
| 20Q4 (8) | 0.51 | 1.49 | 33.91 | 5.67 | -6.28 | 5.39 | -2.29 | -33.14 | -107.94 | 1.44 | 0.0 | 0.0 | 179.49 | -4.22 | -7.47 | 79.40 | -6.53 | -16.88 |
| 20Q3 (7) | 0.50 | 1.7 | 3.18 | 6.05 | 11.62 | -33.3 | -1.72 | -405.88 | -140.57 | 1.44 | 0.0 | -93.2 | 187.39 | -2.93 | 33.58 | 84.95 | -14.79 | 17.59 |
| 20Q2 (6) | 0.49 | 26.42 | -6.06 | 5.42 | -5.57 | -40.24 | -0.34 | 91.6 | -109.6 | 1.44 | 0.0 | -89.28 | 193.05 | 4.22 | 64.02 | 99.69 | 18.23 | 34.41 |
| 20Q1 (5) | 0.39 | 2.62 | -23.86 | 5.74 | 6.69 | -34.25 | -4.05 | -114.04 | -370.0 | 1.44 | 0.0 | 0 | 185.24 | -4.51 | 49.53 | 84.32 | -11.73 | 16.9 |
| 19Q4 (4) | 0.38 | -21.8 | 0.0 | 5.38 | -40.68 | 0.0 | 28.85 | 580.42 | 0.0 | 1.44 | -93.2 | 0.0 | 193.99 | 38.29 | 0.0 | 95.53 | 32.24 | 0.0 |
| 19Q3 (3) | 0.49 | -7.41 | 0.0 | 9.07 | 0.0 | 0.0 | 4.24 | 19.77 | 0.0 | 21.22 | 57.59 | 0.0 | 140.28 | 19.18 | 0.0 | 72.24 | -2.6 | 0.0 |
| 19Q2 (2) | 0.53 | 2.47 | 0.0 | 9.07 | 3.89 | 0.0 | 3.54 | 136.0 | 0.0 | 13.47 | 0 | 0.0 | 117.70 | -4.99 | 0.0 | 74.17 | 2.83 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 8.73 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 123.88 | 0.0 | 0.0 | 72.13 | 0.0 | 0.0 |
