- 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 | -3.15 | 2.47 | -5.73 | 11.01 | -31.4 | 1.05 | -94.25 | 16.00 | 3511.43 | 140.38 | -1.69 | 123.47 | 14.97 |
| 2022 (9) | 0.50 | -8.17 | 2.62 | -1.87 | 16.05 | -24.04 | 18.27 | -77.8 | 0.44 | 81.76 | 142.79 | -3.17 | 107.39 | -11.55 |
| 2021 (8) | 0.54 | 13.14 | 2.67 | 251.32 | 21.13 | 21.09 | 82.30 | 188.27 | 0.24 | 0 | 147.46 | -2.16 | 121.42 | -4.18 |
| 2020 (7) | 0.48 | 12.46 | 0.76 | 123.53 | 17.45 | 11.79 | 28.55 | 166.82 | 0.00 | 0 | 150.71 | -24.38 | 126.72 | -25.63 |
| 2019 (6) | 0.43 | 3.46 | 0.34 | -39.29 | 15.61 | -2.19 | 10.70 | -31.15 | 0.00 | 0 | 199.31 | -5.71 | 170.39 | -8.56 |
| 2018 (5) | 0.41 | -3.93 | 0.56 | 60.0 | 15.96 | -8.38 | 15.54 | -45.91 | 0.00 | 0 | 211.38 | 8.57 | 186.34 | 101.54 |
| 2017 (4) | 0.43 | 41.13 | 0.35 | 0 | 17.42 | 40.26 | 28.73 | -99.79 | 0.00 | 0 | 194.69 | -34.0 | 92.46 | -23.96 |
| 2016 (3) | 0.30 | -9.0 | 0 | 0 | 12.42 | 30.87 | 13665.50 | 8348.53 | 0.00 | 0 | 294.98 | 8.93 | 121.60 | -13.79 |
| 2015 (2) | 0.33 | 38.28 | 0 | 0 | 9.49 | 4.86 | 161.75 | -95.15 | 0.00 | 0 | 270.81 | -34.64 | 141.05 | -19.22 |
| 2014 (1) | 0.24 | -6.28 | 0 | 0 | 9.05 | 4.38 | 3334.50 | 50.75 | 0.00 | 0 | 414.33 | 8.63 | 174.61 | 9.13 |
| 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 | -6.88 | -3.15 | 2.47 | -8.86 | -5.73 | 7.89 | 8.23 | 312.67 | 3.56 | -3.03 | 113.33 | 140.38 | 7.97 | -1.69 | 123.47 | 13.13 | 14.97 |
| 23Q3 (19) | 0.52 | -3.64 | -4.42 | 2.71 | 13.39 | -6.55 | 7.29 | 1451.06 | -56.43 | 3.67 | 120.0 | 120.0 | 130.02 | 1.48 | -4.23 | 109.14 | 3.38 | 23.8 |
| 23Q2 (18) | 0.54 | 6.91 | -5.66 | 2.39 | -13.72 | -11.15 | 0.47 | 104.72 | -98.18 | 1.67 | 0.0 | 31.58 | 128.13 | -8.43 | -4.76 | 105.57 | -5.56 | 15.29 |
| 23Q1 (17) | 0.50 | 0.96 | -6.15 | 2.77 | 5.73 | -8.58 | -9.96 | -168.46 | -120.36 | 1.67 | 0.0 | 49.57 | 139.92 | -2.01 | -5.61 | 111.79 | 4.1 | -0.27 |
| 22Q4 (16) | 0.50 | -8.1 | -8.17 | 2.62 | -9.66 | -1.87 | -3.71 | -122.18 | -109.92 | 1.67 | 0.0 | 36.75 | 142.79 | 5.18 | -3.17 | 107.39 | 21.81 | -11.55 |
| 22Q3 (15) | 0.54 | -4.89 | -2.5 | 2.9 | 7.81 | -1.36 | 16.73 | -35.13 | -84.96 | 1.67 | 31.58 | 170.83 | 135.76 | 0.91 | 5.66 | 88.16 | -3.72 | -11.63 |
| 22Q2 (14) | 0.57 | 6.35 | 5.31 | 2.69 | -11.22 | 116.94 | 25.79 | -47.29 | -84.69 | 1.27 | 13.68 | 0 | 134.54 | -9.24 | -4.28 | 91.57 | -18.31 | -15.24 |
| 22Q1 (13) | 0.54 | -1.21 | 15.05 | 3.03 | 13.48 | 332.86 | 48.93 | 30.86 | -36.07 | 1.11 | -8.57 | 0 | 148.24 | 0.53 | -4.22 | 112.09 | -7.68 | -4.65 |
| 21Q4 (12) | 0.54 | -2.42 | 13.14 | 2.67 | -9.18 | 251.32 | 37.39 | -66.39 | 29.51 | 1.22 | 98.05 | 0 | 147.46 | 14.76 | -2.16 | 121.42 | 21.71 | -4.18 |
| 21Q3 (11) | 0.56 | 2.73 | 12.99 | 2.94 | 137.1 | 276.92 | 111.26 | -33.96 | 91.89 | 0.62 | 0 | 0 | 128.49 | -8.58 | -10.69 | 99.76 | -7.66 | -10.08 |
| 21Q2 (10) | 0.54 | 16.18 | 15.84 | 1.24 | 77.14 | 93.75 | 168.47 | 120.11 | 285.78 | 0.00 | 0 | 0 | 140.55 | -9.19 | -22.96 | 108.03 | -8.11 | -28.08 |
| 21Q1 (9) | 0.47 | -2.85 | 16.33 | 0.7 | -7.89 | 169.23 | 76.54 | 165.12 | 1018.85 | 0.00 | 0 | 0 | 154.77 | 2.69 | -27.39 | 117.56 | -7.23 | -27.45 |
| 20Q4 (8) | 0.48 | -2.56 | 12.46 | 0.76 | -2.56 | 123.53 | 28.87 | -50.21 | 537.31 | 0.00 | 0 | 0 | 150.71 | 4.75 | -24.38 | 126.72 | 14.22 | -25.63 |
| 20Q3 (7) | 0.49 | 5.32 | 21.14 | 0.78 | 21.88 | 41.82 | 57.98 | 32.77 | 78.79 | 0.00 | 0 | 0 | 143.87 | -21.14 | -30.82 | 110.94 | -26.14 | -36.32 |
| 20Q2 (6) | 0.47 | 16.68 | 2.59 | 0.64 | 146.15 | 33.33 | 43.67 | 624.25 | 248.8 | 0.00 | 0 | 0 | 182.44 | -14.41 | -0.28 | 150.20 | -7.31 | 5.78 |
| 20Q1 (5) | 0.40 | -6.09 | 5.92 | 0.26 | -23.53 | -54.39 | -8.33 | -283.89 | -44.87 | 0.00 | 0 | 0 | 213.15 | 6.94 | -6.95 | 162.04 | -4.9 | -13.42 |
| 19Q4 (4) | 0.43 | 4.97 | 0.0 | 0.34 | -38.18 | 0.0 | 4.53 | -86.03 | 0.0 | 0.00 | 0 | 0.0 | 199.31 | -4.16 | 0.0 | 170.39 | -2.19 | 0.0 |
| 19Q3 (3) | 0.41 | -10.81 | 0.0 | 0.55 | 14.58 | 0.0 | 32.43 | 159.03 | 0.0 | 0.00 | 0 | 0.0 | 207.96 | 13.67 | 0.0 | 174.21 | 22.69 | 0.0 |
| 19Q2 (2) | 0.46 | 20.47 | 0.0 | 0.48 | -15.79 | 0.0 | 12.52 | 317.74 | 0.0 | 0.00 | 0 | 0.0 | 182.95 | -20.13 | 0.0 | 141.99 | -24.13 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -5.75 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 229.07 | 0.0 | 0.0 | 187.16 | 0.0 | 0.0 |
