- 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) | 0.89 | 14.24 | 15.99 | 49.3 | 9.88 | -44.74 | -4.85 | 0 | 0.03 | 0.0 | 66.22 | -10.81 | 17.11 | -45.72 |
| 2022 (9) | 0.78 | -12.37 | 10.71 | 1.71 | 17.88 | 11.54 | 8.95 | 71.79 | 0.03 | -89.34 | 74.25 | 5.6 | 31.52 | -19.03 |
| 2021 (8) | 0.89 | -4.99 | 10.53 | 24.32 | 16.03 | 28.96 | 5.21 | 0 | 0.31 | 0 | 70.31 | -1.75 | 38.93 | 0.18 |
| 2020 (7) | 0.94 | 12.59 | 8.47 | 9.15 | 12.43 | 16.17 | -3.16 | 0 | 0.00 | 0 | 71.56 | -12.83 | 38.86 | -8.74 |
| 2019 (6) | 0.83 | -2.11 | 7.76 | 8.38 | 10.7 | -27.11 | -6.42 | 0 | 0.00 | 0 | 82.09 | -25.17 | 42.58 | -26.95 |
| 2018 (5) | 0.85 | 1.15 | 7.16 | -14.86 | 14.68 | 13.45 | 0.35 | 0 | 0.00 | 0 | 109.70 | 6.57 | 58.29 | -12.54 |
| 2017 (4) | 0.84 | 10.3 | 8.41 | 51.81 | 12.94 | 11.07 | -1.54 | 0 | 0.00 | 0 | 102.94 | -13.93 | 66.65 | -15.33 |
| 2016 (3) | 0.76 | -9.42 | 5.54 | -13.17 | 11.65 | 33.91 | -3.53 | 0 | 0.00 | 0 | 119.60 | 31.97 | 78.72 | 67.13 |
| 2015 (2) | 0.84 | 36.33 | 6.38 | -0.16 | 8.7 | 17.25 | -4.42 | 0 | 0.00 | 0 | 90.63 | 17.58 | 47.10 | 28.69 |
| 2014 (1) | 0.62 | -18.05 | 6.39 | -42.9 | 7.42 | -0.67 | -5.26 | 0 | 0.00 | 0 | 77.08 | 12.74 | 36.60 | -23.25 |
| 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) | 0.89 | 5.75 | 14.24 | 15.99 | 17.83 | 49.3 | -8.40 | -48.67 | -337.29 | 0.33 | 0.0 | 0.0 | 66.22 | -6.28 | -10.81 | 17.11 | -10.18 | -45.72 |
| 23Q3 (19) | 0.85 | 4.95 | 5.6 | 13.57 | 15.1 | 18.93 | -5.65 | -30.18 | -148.79 | 0.33 | 0.0 | 92.86 | 70.66 | 0.56 | -6.12 | 19.05 | -12.25 | -50.63 |
| 23Q2 (18) | 0.81 | 4.15 | -3.84 | 11.79 | 11.02 | 9.57 | -4.34 | -968.0 | -142.63 | 0.33 | 0.0 | 26.32 | 70.27 | -3.38 | -5.47 | 21.71 | -7.73 | -39.17 |
| 23Q1 (17) | 0.77 | -1.18 | -10.75 | 10.62 | -0.84 | 3.01 | 0.50 | -85.88 | -95.63 | 0.33 | 0.0 | -10.67 | 72.73 | -2.05 | -8.01 | 23.53 | -25.35 | -43.31 |
| 22Q4 (16) | 0.78 | -2.25 | -12.37 | 10.71 | -6.13 | 1.71 | 3.54 | -69.43 | -48.77 | 0.33 | 92.86 | -60.42 | 74.25 | -1.36 | 5.6 | 31.52 | -18.32 | -19.03 |
| 22Q3 (15) | 0.80 | -4.43 | -11.55 | 11.41 | 6.04 | 11.21 | 11.58 | 13.75 | -6.99 | 0.17 | -34.5 | -67.25 | 75.27 | 1.25 | 7.12 | 38.59 | 8.13 | 3.21 |
| 22Q2 (14) | 0.84 | -3.32 | -11.44 | 10.76 | 4.36 | 22.55 | 10.18 | -10.94 | 157.07 | 0.26 | -29.28 | -89.44 | 74.34 | -5.97 | 7.74 | 35.69 | -14.02 | -3.64 |
| 22Q1 (13) | 0.87 | -2.98 | -9.32 | 10.31 | -2.09 | 23.18 | 11.43 | 65.41 | 520.22 | 0.37 | -55.69 | 0 | 79.06 | 12.44 | 17.35 | 41.51 | 6.63 | 25.98 |
| 21Q4 (12) | 0.89 | -1.33 | -4.99 | 10.53 | 2.63 | 24.32 | 6.91 | -44.5 | 448.99 | 0.84 | 59.56 | 0 | 70.31 | 0.06 | -1.75 | 38.93 | 4.12 | 0.18 |
| 21Q3 (11) | 0.91 | -4.31 | -2.55 | 10.26 | 16.86 | 16.19 | 12.45 | 214.39 | 2363.64 | 0.53 | -78.89 | 0 | 70.27 | 1.84 | -4.41 | 37.39 | 0.94 | -5.17 |
| 21Q2 (10) | 0.95 | -1.0 | 2.94 | 8.78 | 4.9 | -8.92 | 3.96 | 245.59 | 187.22 | 2.50 | 0 | 0 | 69.00 | 2.42 | -6.47 | 37.04 | 12.41 | -0.22 |
| 21Q1 (9) | 0.96 | 1.65 | 9.49 | 8.37 | -1.18 | -0.48 | -2.72 | -37.37 | 43.92 | 0.00 | 0 | 0 | 67.37 | -5.86 | -13.52 | 32.95 | -15.21 | -12.11 |
| 20Q4 (8) | 0.94 | 1.21 | 12.59 | 8.47 | -4.08 | 9.15 | -1.98 | -260.0 | 80.38 | 0.00 | 0 | 0 | 71.56 | -2.65 | -12.83 | 38.86 | -1.45 | -8.74 |
| 20Q3 (7) | 0.93 | 1.08 | 20.22 | 8.83 | -8.4 | 78.74 | -0.55 | 87.89 | 92.21 | 0.00 | 0 | 0 | 73.51 | -0.35 | -39.5 | 39.43 | 6.22 | -40.01 |
| 20Q2 (6) | 0.92 | 5.29 | 25.48 | 9.64 | 14.63 | 110.94 | -4.54 | 6.39 | 17.9 | 0.00 | 0 | 0 | 73.77 | -5.3 | -45.79 | 37.12 | -0.99 | -49.99 |
| 20Q1 (5) | 0.87 | 4.53 | -1.52 | 8.41 | 8.38 | 11.39 | -4.85 | 51.93 | -33.61 | 0.00 | 0 | 0 | 77.90 | -5.1 | -25.83 | 37.49 | -11.95 | -34.3 |
| 19Q4 (4) | 0.83 | 8.06 | 0.0 | 7.76 | 57.09 | 0.0 | -10.09 | -42.92 | 0.0 | 0.00 | 0 | 0.0 | 82.09 | -32.44 | 0.0 | 42.58 | -35.22 | 0.0 |
| 19Q3 (3) | 0.77 | 5.5 | 0.0 | 4.94 | 8.1 | 0.0 | -7.06 | -27.67 | 0.0 | 0.00 | 0 | 0.0 | 121.50 | -10.72 | 0.0 | 65.73 | -11.44 | 0.0 |
| 19Q2 (2) | 0.73 | -17.37 | 0.0 | 4.57 | -39.47 | 0.0 | -5.53 | -52.34 | 0.0 | 0.00 | 0 | 0.0 | 136.09 | 29.57 | 0.0 | 74.22 | 30.07 | 0.0 |
| 19Q1 (1) | 0.89 | 0.0 | 0.0 | 7.55 | 0.0 | 0.0 | -3.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 105.03 | 0.0 | 0.0 | 57.06 | 0.0 | 0.0 |
