- 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) | 0.80 | 2.82 | 21.91 | 8.14 | 2.13 | -72.23 | -2.30 | 0 | 260.50 | 0.0 | 185.90 | 32.41 | 21.86 | 73.49 |
| 2022 (9) | 0.78 | 8.16 | 20.26 | 4.49 | 7.67 | 29.12 | -5.07 | 0 | 260.50 | 0.0 | 140.40 | 4.93 | 12.60 | -20.55 |
| 2021 (8) | 0.72 | 11.44 | 19.39 | 23.82 | 5.94 | 133.86 | -0.60 | 0 | 260.50 | 0.0 | 133.80 | -16.36 | 15.86 | -36.05 |
| 2020 (7) | 0.65 | 9.24 | 15.66 | 20.65 | 2.54 | 35.83 | -1.25 | 0 | 260.50 | 0.0 | 159.97 | 5.39 | 24.80 | 102.95 |
| 2019 (6) | 0.59 | 5.82 | 12.98 | -0.61 | 1.87 | -45.16 | -1.06 | 0 | 260.50 | 0.0 | 151.79 | -44.47 | 12.22 | -80.58 |
| 2018 (5) | 0.56 | -4.68 | 13.06 | 0.0 | 3.41 | -20.33 | 1.12 | -3.45 | 260.50 | 9.36 | 273.37 | -23.09 | 62.94 | -22.77 |
| 2017 (4) | 0.59 | 1.84 | 13.06 | 7.67 | 4.28 | 27.76 | 1.16 | 4.5 | 238.20 | 0 | 355.44 | 7.89 | 81.50 | 495.76 |
| 2016 (3) | 0.58 | -19.73 | 12.13 | -24.47 | 3.35 | 42.55 | 1.11 | 0 | 0.00 | 0 | 329.44 | 77.5 | 13.68 | -50.34 |
| 2015 (2) | 0.72 | 11.18 | 16.06 | 93.96 | 2.35 | 137.37 | -2.45 | 0 | 0.00 | 0 | 185.60 | 0.9 | 27.55 | 65.76 |
| 2014 (1) | 0.65 | 17.24 | 8.28 | 12.35 | 0.99 | -82.57 | -7.24 | 0 | 0.00 | 0 | 183.95 | 9.57 | 16.62 | -65.4 |
| 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) | 0.80 | 0.44 | 2.82 | 21.91 | -2.14 | 8.14 | -3.11 | -22.92 | 78.89 | 66.53 | 0.0 | 0.0 | 185.90 | 12.67 | 32.41 | 21.86 | 24.56 | 73.49 |
| 23Q3 (19) | 0.80 | 1.67 | 8.26 | 22.39 | 3.95 | 6.52 | -2.53 | -4.55 | -160.82 | 66.53 | 0.0 | 0.0 | 164.99 | 11.66 | -3.98 | 17.55 | 28.67 | 73.59 |
| 23Q2 (18) | 0.79 | -0.28 | 8.05 | 21.54 | 2.28 | 5.02 | -2.42 | -250.72 | -633.33 | 66.53 | 0.0 | 0.0 | 147.76 | 8.38 | 1.67 | 13.64 | 24.68 | 24.79 |
| 23Q1 (17) | 0.79 | 0.97 | 9.14 | 21.06 | 3.95 | 5.46 | -0.69 | 95.32 | 64.62 | 66.53 | 0.0 | 0.0 | 136.33 | -2.9 | 2.07 | 10.94 | -13.17 | -17.87 |
| 22Q4 (16) | 0.78 | 5.76 | 8.16 | 20.26 | -3.62 | 4.49 | -14.73 | -1418.56 | -33.06 | 66.53 | 0.0 | 0.0 | 140.40 | -18.29 | 4.93 | 12.60 | 24.63 | -20.55 |
| 22Q3 (15) | 0.74 | 1.47 | 9.06 | 21.02 | 2.49 | 24.6 | -0.97 | -193.94 | -124.81 | 66.53 | 0.0 | 0.0 | 171.83 | 18.23 | 21.74 | 10.11 | -7.5 | -21.26 |
| 22Q2 (14) | 0.73 | 0.72 | 12.11 | 20.51 | 2.7 | 29.16 | -0.33 | 83.08 | -115.21 | 66.53 | 0.0 | -77.92 | 145.34 | 8.82 | 5.93 | 10.93 | -17.94 | -41.36 |
| 22Q1 (13) | 0.72 | 0.07 | 11.09 | 19.97 | 2.99 | 27.6 | -1.95 | 82.38 | -160.0 | 66.53 | 0.0 | 9.63 | 133.56 | -0.18 | -9.68 | 13.32 | -16.02 | -56.87 |
| 21Q4 (12) | 0.72 | 6.63 | 11.44 | 19.39 | 14.94 | 23.82 | -11.07 | -383.12 | -427.14 | 66.53 | 0.0 | 55.24 | 133.80 | -5.2 | -16.36 | 15.86 | 23.52 | -36.05 |
| 21Q3 (11) | 0.68 | 4.31 | 9.85 | 16.87 | 6.23 | 18.39 | 3.91 | 80.18 | 373.43 | 66.53 | -77.92 | 55.24 | 141.14 | 2.86 | -21.72 | 12.84 | -31.12 | -35.35 |
| 21Q2 (10) | 0.65 | -0.2 | 7.79 | 15.88 | 1.47 | 39.79 | 2.17 | -33.23 | 149.43 | 301.33 | 396.53 | 603.11 | 137.21 | -7.21 | -29.76 | 18.64 | -39.64 | -3.72 |
| 21Q1 (9) | 0.65 | 0.39 | 9.2 | 15.65 | -0.06 | 38.13 | 3.25 | 254.76 | 249.08 | 60.69 | 41.6 | 41.6 | 147.87 | -7.56 | -7.43 | 30.88 | 24.52 | -4.6 |
| 20Q4 (8) | 0.65 | 5.11 | 9.24 | 15.66 | 9.89 | 20.65 | -2.10 | -46.85 | -151.34 | 42.86 | 0.0 | 0.0 | 159.97 | -11.28 | 5.39 | 24.80 | 24.87 | 102.95 |
| 20Q3 (7) | 0.62 | 2.36 | 0.31 | 14.25 | 25.44 | 4.17 | -1.43 | -264.37 | 35.0 | 42.86 | 0.0 | 0 | 180.31 | -7.7 | 4.87 | 19.86 | 2.58 | 138.7 |
| 20Q2 (6) | 0.60 | 1.11 | 3.49 | 11.36 | 0.26 | -10.13 | 0.87 | 139.91 | 123.84 | 42.86 | 0.0 | 0 | 195.35 | 22.29 | -23.08 | 19.36 | -40.19 | 61.33 |
| 20Q1 (5) | 0.60 | 0.42 | 7.82 | 11.33 | -12.71 | -7.74 | -2.18 | -153.3 | 12.45 | 42.86 | 0.0 | 0 | 159.74 | 5.24 | -47.45 | 32.37 | 164.89 | 30.31 |
| 19Q4 (4) | 0.59 | -3.48 | 0.0 | 12.98 | -5.12 | 0.0 | 4.09 | 285.91 | 0.0 | 42.86 | 0 | 0.0 | 151.79 | -11.72 | 0.0 | 12.22 | 46.88 | 0.0 |
| 19Q3 (3) | 0.61 | 5.6 | 0.0 | 13.68 | 8.23 | 0.0 | -2.20 | 39.73 | 0.0 | 0.00 | 0 | 0.0 | 171.94 | -32.3 | 0.0 | 8.32 | -30.67 | 0.0 |
| 19Q2 (2) | 0.58 | 5.34 | 0.0 | 12.64 | 2.93 | 0.0 | -3.65 | -46.59 | 0.0 | 0.00 | 0 | 0.0 | 253.96 | -16.46 | 0.0 | 12.00 | -51.69 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 12.28 | 0.0 | 0.0 | -2.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 303.99 | 0.0 | 0.0 | 24.84 | 0.0 | 0.0 |
