- 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 | -2.26 | 3.13 | -21.36 | 16.37 | -15.58 | -0.03 | 0 | 0.48 | 0.0 | 137.71 | 2.15 | 116.85 | 13.06 |
| 2022 (9) | 0.68 | 0.22 | 3.98 | 19.88 | 19.39 | 1.31 | 2.78 | -12.58 | 0.48 | -4.76 | 134.81 | -0.4 | 103.35 | 3.39 |
| 2021 (8) | 0.68 | -7.95 | 3.32 | -0.3 | 19.14 | 30.29 | 3.18 | 2.25 | 0.50 | 8.33 | 135.35 | 7.81 | 99.96 | 3.41 |
| 2020 (7) | 0.74 | 18.42 | 3.33 | 24.25 | 14.69 | 78.06 | 3.11 | 0 | 0.46 | 0 | 125.54 | -6.61 | 96.66 | -10.58 |
| 2019 (6) | 0.62 | 9.37 | 2.68 | -1.47 | 8.25 | -21.13 | -3.83 | 0 | 0.00 | 0 | 134.43 | -10.36 | 108.10 | -10.92 |
| 2018 (5) | 0.57 | -6.66 | 2.72 | -12.82 | 10.46 | 1.65 | 3.12 | -15.68 | 0.00 | 0 | 149.97 | 5.64 | 121.35 | 2.83 |
| 2017 (4) | 0.61 | -4.88 | 3.12 | 8.33 | 10.29 | 15.49 | 3.70 | -74.05 | 0.00 | 0 | 141.96 | 3.84 | 118.01 | -0.35 |
| 2016 (3) | 0.64 | -26.25 | 2.88 | -46.17 | 8.91 | 4.95 | 14.26 | 0 | 0.06 | 0 | 136.71 | 52.78 | 118.43 | 60.34 |
| 2015 (2) | 0.87 | -2.85 | 5.35 | -37.5 | 8.49 | -46.5 | -1.49 | 0 | 0.00 | 0 | 89.48 | 9.64 | 73.86 | 27.17 |
| 2014 (1) | 0.90 | 34.65 | 8.56 | -20.74 | 15.87 | -45.05 | -29.41 | 0 | 0.00 | 0 | 81.61 | -6.03 | 58.08 | 0.61 |
| 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 | -3.03 | -2.26 | 3.13 | -23.1 | -21.36 | 1.25 | 164.43 | -22.36 | 1.33 | 0.0 | 73.33 | 137.71 | 2.74 | 2.15 | 116.85 | 9.29 | 13.06 |
| 23Q3 (19) | 0.69 | 2.72 | 2.83 | 4.07 | 22.22 | 4.9 | -1.94 | -190.23 | -140.0 | 1.33 | 0.0 | 73.33 | 134.04 | -2.17 | -2.2 | 106.92 | -4.49 | 2.35 |
| 23Q2 (18) | 0.67 | 1.41 | -4.13 | 3.33 | -2.63 | 1.22 | 2.15 | 241.45 | -61.4 | 1.33 | 73.33 | 55.56 | 137.01 | -0.78 | 3.59 | 111.95 | 7.09 | 14.46 |
| 23Q1 (17) | 0.66 | -3.24 | -4.79 | 3.42 | -14.07 | -3.66 | -1.52 | -194.41 | -102.67 | 0.77 | 0.0 | -90.38 | 138.09 | 2.43 | 4.27 | 104.54 | 1.15 | 7.15 |
| 22Q4 (16) | 0.68 | 2.02 | 0.22 | 3.98 | 2.58 | 19.88 | 1.61 | -66.8 | 283.33 | 0.77 | 0.0 | -90.38 | 134.81 | -1.63 | -0.4 | 103.35 | -1.06 | 3.39 |
| 22Q3 (15) | 0.67 | -4.23 | -0.98 | 3.88 | 17.93 | 17.93 | 4.85 | -12.93 | 20.05 | 0.77 | -10.26 | -48.72 | 137.05 | 3.62 | 0.45 | 104.46 | 6.8 | 3.35 |
| 22Q2 (14) | 0.70 | 0.71 | 0.95 | 3.29 | -7.32 | -6.8 | 5.57 | 842.67 | 69.82 | 0.86 | -89.29 | 114.29 | 132.26 | -0.13 | 0.08 | 97.81 | 0.26 | -0.18 |
| 22Q1 (13) | 0.69 | 1.85 | -2.72 | 3.55 | 6.93 | -5.59 | -0.75 | -278.57 | -114.88 | 8.00 | 0.0 | 1820.0 | 132.43 | -2.16 | 0.92 | 97.56 | -2.4 | -2.56 |
| 21Q4 (12) | 0.68 | 0.8 | -7.95 | 3.32 | 0.91 | -0.3 | 0.42 | -89.6 | -92.93 | 8.00 | 433.33 | 1500.0 | 135.35 | -0.79 | 7.81 | 99.96 | -1.1 | 3.41 |
| 21Q3 (11) | 0.68 | -2.36 | -5.1 | 3.29 | -6.8 | 17.92 | 4.04 | 23.17 | 97.07 | 1.50 | 275.0 | -98.57 | 136.43 | 3.23 | -8.77 | 101.07 | 3.14 | -10.54 |
| 21Q2 (10) | 0.69 | -2.96 | 1.2 | 3.53 | -6.12 | 56.19 | 3.28 | -34.92 | -41.22 | 0.40 | -4.0 | 180.0 | 132.16 | 0.72 | 0.45 | 97.99 | -2.13 | -4.07 |
| 21Q1 (9) | 0.71 | -3.63 | 12.88 | 3.76 | 12.91 | 52.23 | 5.04 | -15.15 | 438.26 | 0.42 | -16.67 | 0 | 131.22 | 4.52 | -1.53 | 100.12 | 3.58 | -1.59 |
| 20Q4 (8) | 0.74 | 3.92 | 18.42 | 3.33 | 19.35 | 24.25 | 5.94 | 189.76 | 226.65 | 0.50 | -99.52 | 0 | 125.54 | -16.05 | -6.61 | 96.66 | -14.45 | -10.58 |
| 20Q3 (7) | 0.71 | 4.13 | 19.99 | 2.79 | 23.45 | 9.41 | 2.05 | -63.26 | 194.91 | 105.00 | 73400.0 | 0 | 149.55 | 13.67 | 5.94 | 112.98 | 10.6 | -3.0 |
| 20Q2 (6) | 0.68 | 8.24 | 27.83 | 2.26 | -8.5 | 4.15 | 5.58 | 474.5 | 249.6 | 0.14 | 0 | 0 | 131.57 | -1.27 | -14.9 | 102.15 | 0.4 | -19.75 |
| 20Q1 (5) | 0.63 | 1.11 | 17.07 | 2.47 | -7.84 | -9.19 | -1.49 | 68.23 | 72.61 | 0.00 | 0 | 0 | 133.26 | -0.87 | -13.66 | 101.74 | -5.88 | -21.29 |
| 19Q4 (4) | 0.62 | 5.3 | 0.0 | 2.68 | 5.1 | 0.0 | -4.69 | -117.13 | 0.0 | 0.00 | 0 | 0.0 | 134.43 | -4.77 | 0.0 | 108.10 | -7.19 | 0.0 |
| 19Q3 (3) | 0.59 | 10.93 | 0.0 | 2.55 | 17.51 | 0.0 | -2.16 | 42.09 | 0.0 | 0.00 | 0 | 0.0 | 141.17 | -8.69 | 0.0 | 116.47 | -8.5 | 0.0 |
| 19Q2 (2) | 0.53 | -0.87 | 0.0 | 2.17 | -20.22 | 0.0 | -3.73 | 31.43 | 0.0 | 0.00 | 0 | 0.0 | 154.61 | 0.17 | 0.0 | 127.29 | -1.52 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | -5.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 154.35 | 0.0 | 0.0 | 129.26 | 0.0 | 0.0 |
