- 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) | 0.41 | 15.33 | 6.06 | 70.7 | 13.45 | -20.7 | 28.25 | -76.05 | 0.00 | 0 | 191.95 | -23.84 | 120.79 | -19.51 |
| 2022 (9) | 0.36 | 4.8 | 3.55 | 143.15 | 16.96 | 4.24 | 117.95 | -49.27 | 0.06 | -32.13 | 252.02 | -14.52 | 150.07 | -23.93 |
| 2021 (8) | 0.34 | -29.53 | 1.46 | -35.96 | 16.27 | 36.38 | 232.50 | 542.8 | 0.09 | -67.66 | 294.84 | 37.6 | 197.28 | 30.05 |
| 2020 (7) | 0.48 | -0.16 | 2.28 | 14.0 | 11.93 | 18.12 | 36.17 | 119.88 | 0.27 | 733.61 | 214.27 | 7.33 | 151.70 | 10.72 |
| 2019 (6) | 0.49 | -15.19 | 2.0 | -33.55 | 10.1 | 2.54 | 16.45 | 13.68 | 0.03 | -41.94 | 199.63 | 17.65 | 137.01 | 59.18 |
| 2018 (5) | 0.57 | 10.32 | 3.01 | 44.71 | 9.85 | 29.43 | 14.47 | -17.88 | 0.06 | -52.78 | 169.68 | -11.81 | 86.07 | -6.04 |
| 2017 (4) | 0.52 | -7.22 | 2.08 | 14.92 | 7.61 | 15.65 | 17.62 | 127.65 | 0.12 | -45.1 | 192.41 | 11.46 | 91.60 | -2.06 |
| 2016 (3) | 0.56 | -2.08 | 1.81 | 0.56 | 6.58 | 28.52 | 7.74 | 133.13 | 0.21 | -81.25 | 172.62 | 2.12 | 93.53 | 15.88 |
| 2015 (2) | 0.57 | -0.47 | 1.8 | -17.43 | 5.12 | 3.23 | 3.32 | 19.42 | 1.14 | -42.86 | 169.04 | 2.62 | 80.71 | 8.18 |
| 2014 (1) | 0.57 | 19.18 | 2.18 | 0 | 4.96 | 12.73 | 2.78 | 0 | 2.00 | 0 | 164.72 | -14.19 | 74.61 | 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) | 0.41 | -1.57 | 15.33 | 6.06 | -3.5 | 70.7 | 2.57 | -92.03 | -95.8 | 0.00 | 0 | -100.0 | 191.95 | 3.43 | -23.84 | 120.79 | 5.75 | -19.51 |
| 23Q3 (19) | 0.42 | -6.69 | 10.33 | 6.28 | 43.05 | 88.59 | 32.26 | -40.57 | -68.05 | 0.00 | -100.0 | -100.0 | 185.59 | -0.61 | -23.36 | 114.22 | 1.27 | -14.53 |
| 23Q2 (18) | 0.45 | -3.08 | 4.58 | 4.39 | 21.27 | 73.52 | 54.28 | 37.28 | -70.57 | 0.07 | -65.08 | -55.36 | 186.72 | 6.2 | -7.44 | 112.79 | 15.35 | -6.25 |
| 23Q1 (17) | 0.46 | 29.56 | 4.2 | 3.62 | 1.97 | 49.59 | 39.54 | -35.38 | -78.15 | 0.20 | -34.09 | -10.65 | 175.82 | -30.24 | -17.86 | 97.78 | -34.84 | -30.23 |
| 22Q4 (16) | 0.36 | -5.84 | 4.8 | 3.55 | 6.61 | 143.15 | 61.19 | -39.39 | -70.15 | 0.31 | -19.31 | -13.95 | 252.02 | 4.07 | -14.52 | 150.07 | 12.29 | -23.93 |
| 22Q3 (15) | 0.38 | -11.56 | 16.83 | 3.33 | 31.62 | 226.47 | 100.96 | -45.25 | -78.47 | 0.38 | 140.38 | 6.51 | 242.16 | 20.05 | -22.0 | 133.64 | 11.08 | -33.72 |
| 22Q2 (14) | 0.43 | -3.44 | 23.81 | 2.53 | 4.55 | 2008.33 | 184.41 | 1.91 | -54.69 | 0.16 | -30.11 | 0 | 201.72 | -5.76 | -24.08 | 120.31 | -14.16 | -31.72 |
| 22Q1 (13) | 0.45 | 30.31 | 40.37 | 2.42 | 65.75 | 171.91 | 180.96 | -11.72 | 55.04 | 0.23 | -36.53 | 0 | 214.04 | -27.4 | -31.49 | 140.15 | -28.96 | -37.81 |
| 21Q4 (12) | 0.34 | 4.98 | -29.53 | 1.46 | 43.14 | -35.96 | 204.98 | -56.29 | 302.55 | 0.36 | -0.13 | -51.54 | 294.84 | -5.03 | 37.6 | 197.28 | -2.16 | 30.05 |
| 21Q3 (11) | 0.33 | -6.28 | -31.84 | 1.02 | 750.0 | -54.26 | 468.95 | 15.22 | 889.76 | 0.36 | 0 | -68.77 | 310.45 | 16.84 | 40.16 | 201.63 | 14.43 | 33.07 |
| 21Q2 (10) | 0.35 | 9.49 | -30.8 | 0.12 | -86.52 | -92.55 | 406.99 | 248.69 | 1458.75 | 0.00 | 0 | -100.0 | 265.71 | -14.95 | 29.52 | 176.21 | -21.81 | 24.43 |
| 21Q1 (9) | 0.32 | -34.58 | -32.59 | 0.89 | -60.96 | -53.65 | 116.72 | 129.22 | 322.29 | 0.00 | -100.0 | -100.0 | 312.42 | 45.81 | 49.72 | 225.35 | 48.55 | 54.57 |
| 20Q4 (8) | 0.48 | 1.53 | -0.16 | 2.28 | 2.24 | 14.0 | 50.92 | 7.47 | 144.22 | 0.74 | -35.64 | 569.77 | 214.27 | -3.26 | 7.33 | 151.70 | 0.12 | 10.72 |
| 20Q3 (7) | 0.48 | -4.84 | -7.78 | 2.23 | 38.51 | -6.69 | 47.38 | 81.46 | 148.32 | 1.16 | 121.2 | 593.75 | 221.50 | 7.97 | 18.3 | 151.52 | 7.0 | 18.44 |
| 20Q2 (6) | 0.50 | 6.65 | -1.65 | 1.61 | -16.15 | -27.48 | 26.11 | -5.54 | 87.03 | 0.52 | 405.3 | 448.86 | 205.15 | -1.69 | 8.96 | 141.61 | -2.87 | 21.46 |
| 20Q1 (5) | 0.47 | -3.11 | 0 | 1.92 | -4.0 | 0 | 27.64 | 32.57 | 0 | 0.10 | -6.9 | 0 | 208.67 | 4.53 | 0 | 145.79 | 6.41 | 0 |
| 19Q4 (4) | 0.49 | -6.22 | 0.0 | 2.0 | -16.32 | 0.0 | 20.85 | 9.28 | 0.0 | 0.11 | -33.33 | 0.0 | 199.63 | 6.62 | 0.0 | 137.01 | 7.1 | 0.0 |
| 19Q3 (3) | 0.52 | 1.49 | 0.0 | 2.39 | 7.66 | 0.0 | 19.08 | 36.68 | 0.0 | 0.17 | 75.0 | 0.0 | 187.24 | -0.55 | 0.0 | 127.93 | 9.73 | 0.0 |
| 19Q2 (2) | 0.51 | 0 | 0.0 | 2.22 | 0 | 0.0 | 13.96 | 0 | 0.0 | 0.10 | 0 | 0.0 | 188.28 | 0 | 0.0 | 116.59 | 0 | 0.0 |
