- 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) | 0.28 | -18.52 | 1.96 | -47.31 | 11.85 | -12.35 | 36.08 | 57.9 | 0.00 | 0 | 244.60 | 27.68 | 164.43 | 27.68 |
| 2022 (9) | 0.34 | -24.36 | 3.72 | -21.68 | 13.52 | -0.52 | 22.85 | -18.1 | 0.00 | 0 | 191.57 | 28.29 | 128.78 | 26.17 |
| 2021 (8) | 0.46 | -3.7 | 4.75 | 6.26 | 13.59 | 7.43 | 27.90 | -4.65 | 0.06 | -84.31 | 149.32 | -32.4 | 102.07 | -38.32 |
| 2020 (7) | 0.47 | 13.3 | 4.47 | 12.88 | 12.65 | 25.75 | 29.26 | 77.76 | 0.36 | 47.06 | 220.89 | 46.54 | 165.48 | 92.33 |
| 2019 (6) | 0.42 | -23.64 | 3.96 | 15.45 | 10.06 | 12.53 | 16.46 | 2.81 | 0.24 | -91.9 | 150.74 | -14.36 | 86.04 | -5.9 |
| 2018 (5) | 0.55 | 6.24 | 3.43 | 5.54 | 8.94 | -4.69 | 16.01 | -54.19 | 3.00 | 0 | 176.01 | 59.85 | 91.43 | 37.68 |
| 2017 (4) | 0.51 | -8.31 | 3.25 | -8.45 | 9.38 | 8.44 | 34.95 | -84.81 | 0.00 | 0 | 110.11 | -47.03 | 66.41 | -40.61 |
| 2016 (3) | 0.56 | -10.48 | 3.55 | -21.81 | 8.65 | -14.44 | 230.10 | 1.21 | 15.20 | 0 | 207.89 | -20.1 | 111.82 | -40.13 |
| 2015 (2) | 0.63 | 0 | 4.54 | 0 | 10.11 | 0 | 227.36 | 0 | 0.00 | 0 | 260.18 | 0 | 186.77 | 0 |
| 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) | 0.28 | -3.11 | -18.52 | 1.96 | -37.18 | -47.31 | 50.89 | -2.58 | 989.72 | 0.00 | 0 | 0 | 244.60 | 2.28 | 27.68 | 164.43 | -3.97 | 27.68 |
| 23Q3 (19) | 0.29 | -6.55 | -23.63 | 3.12 | -0.95 | -35.93 | 52.24 | 59.37 | 18.03 | 0.00 | 0 | -100.0 | 239.15 | 10.51 | 30.58 | 171.22 | 13.92 | 39.99 |
| 23Q2 (18) | 0.31 | -9.81 | -26.58 | 3.15 | -8.16 | -35.32 | 32.78 | 80.91 | 103.22 | 0.00 | 0 | -100.0 | 216.41 | 12.62 | 33.69 | 150.30 | 18.8 | 50.69 |
| 23Q1 (17) | 0.34 | -0.23 | -18.5 | 3.43 | -7.8 | -25.92 | 18.12 | 288.01 | -45.42 | 0.00 | 0 | -100.0 | 192.16 | 0.31 | 21.07 | 126.51 | -1.76 | 33.79 |
| 22Q4 (16) | 0.34 | -9.18 | -24.36 | 3.72 | -23.61 | -21.68 | 4.67 | -89.45 | -93.26 | 0.00 | -100.0 | -100.0 | 191.57 | 4.6 | 28.29 | 128.78 | 5.29 | 26.17 |
| 22Q3 (15) | 0.38 | -10.16 | -7.8 | 4.87 | 0.0 | 78.39 | 44.26 | 174.4 | 103.78 | 0.08 | -77.7 | -75.17 | 183.14 | 13.13 | -25.2 | 122.31 | 22.63 | -19.53 |
| 22Q2 (14) | 0.42 | 0.12 | -9.25 | 4.87 | 5.18 | 23.29 | 16.13 | -51.42 | -12.19 | 0.36 | 81.82 | -5.45 | 161.88 | 1.99 | -18.97 | 99.74 | 5.48 | -27.86 |
| 22Q1 (13) | 0.42 | -7.4 | -21.3 | 4.63 | -2.53 | 15.46 | 33.20 | -52.06 | 13.35 | 0.20 | -7.69 | -79.71 | 158.72 | 6.3 | -11.58 | 94.56 | -7.36 | -28.55 |
| 21Q4 (12) | 0.46 | 10.7 | -3.7 | 4.75 | 73.99 | 6.26 | 69.25 | 218.83 | 195.94 | 0.22 | -33.65 | -88.9 | 149.32 | -39.01 | -32.4 | 102.07 | -32.85 | -38.32 |
| 21Q3 (11) | 0.41 | -11.57 | -6.8 | 2.73 | -30.89 | -40.39 | 21.72 | 18.24 | -49.45 | 0.33 | -15.1 | -66.21 | 244.84 | 22.55 | 58.11 | 152.00 | 9.94 | 53.44 |
| 21Q2 (10) | 0.47 | -13.18 | -7.57 | 3.95 | -1.5 | -15.96 | 18.37 | -37.28 | -5.31 | 0.38 | -60.99 | -77.95 | 199.78 | 11.3 | 52.71 | 138.26 | 4.47 | 67.41 |
| 21Q1 (9) | 0.54 | 13.3 | 5.93 | 4.01 | -10.29 | -0.5 | 29.29 | 25.17 | -13.09 | 0.99 | -49.47 | 110.63 | 179.50 | -18.74 | 46.52 | 132.35 | -20.02 | 65.64 |
| 20Q4 (8) | 0.47 | 7.14 | 13.3 | 4.47 | -2.4 | 12.88 | 23.40 | -45.54 | 278.64 | 1.95 | 101.93 | 14.78 | 220.89 | 42.65 | 46.54 | 165.48 | 67.05 | 92.33 |
| 20Q3 (7) | 0.44 | -12.3 | 1.12 | 4.58 | -2.55 | 10.36 | 42.97 | 121.49 | 219.01 | 0.97 | -44.61 | 55.45 | 154.85 | 18.37 | 8.93 | 99.06 | 19.94 | 24.46 |
| 20Q2 (6) | 0.50 | -0.49 | 15.25 | 4.7 | 16.63 | 26.34 | 19.40 | -42.43 | -34.19 | 1.74 | 272.73 | -65.86 | 130.82 | 6.78 | -48.73 | 82.59 | 3.37 | -40.01 |
| 20Q1 (5) | 0.51 | 21.18 | -7.23 | 4.03 | 1.77 | 15.14 | 33.70 | 445.31 | 14.12 | 0.47 | -72.47 | -91.81 | 122.51 | -18.73 | -28.28 | 79.90 | -7.14 | -8.08 |
| 19Q4 (4) | 0.42 | -4.38 | 0.0 | 3.96 | -4.58 | 0.0 | 6.18 | -54.12 | 0.0 | 1.70 | 173.48 | 0.0 | 150.74 | 6.04 | 0.0 | 86.04 | 8.1 | 0.0 |
| 19Q3 (3) | 0.44 | -0.05 | 0.0 | 4.15 | 11.56 | 0.0 | 13.47 | -54.31 | 0.0 | 0.62 | -87.84 | 0.0 | 142.16 | -44.29 | 0.0 | 79.59 | -42.19 | 0.0 |
| 19Q2 (2) | 0.44 | -19.9 | 0.0 | 3.72 | 6.29 | 0.0 | 29.48 | -0.17 | 0.0 | 5.11 | -10.61 | 0.0 | 255.18 | 49.39 | 0.0 | 137.67 | 58.39 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 3.5 | 0.0 | 0.0 | 29.53 | 0.0 | 0.0 | 5.72 | 0.0 | 0.0 | 170.81 | 0.0 | 0.0 | 86.92 | 0.0 | 0.0 |
