- 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) | 0.48 | -14.83 | 13.35 | -6.84 | 9.45 | -21.58 | -8.88 | 0 | 1.47 | 0.0 | 130.50 | -5.67 | 113.14 | 3.28 |
| 2022 (9) | 0.57 | 6.62 | 14.33 | 5.21 | 12.05 | -4.82 | -8.55 | 0 | 1.47 | 0.0 | 138.34 | -22.69 | 109.55 | -22.8 |
| 2021 (8) | 0.53 | 20.83 | 13.62 | 292.51 | 12.66 | -25.09 | -10.83 | 0 | 1.47 | 0.0 | 178.95 | -34.9 | 141.90 | -32.75 |
| 2020 (7) | 0.44 | -9.17 | 3.47 | -53.98 | 16.9 | 21.32 | 11.50 | -14.88 | 1.47 | 121.17 | 274.90 | 80.64 | 211.01 | 74.0 |
| 2019 (6) | 0.48 | 54.02 | 7.54 | 88.03 | 13.93 | 16.47 | 13.51 | -50.29 | 0.66 | -34.55 | 152.18 | -6.17 | 121.27 | 6.93 |
| 2018 (5) | 0.31 | 5.2 | 4.01 | 99.5 | 11.96 | 19.12 | 27.18 | -60.47 | 1.01 | 23.24 | 162.19 | -34.46 | 113.41 | -38.97 |
| 2017 (4) | 0.30 | -36.06 | 2.01 | 310.2 | 10.04 | 98.42 | 68.75 | 18.37 | 0.82 | 0 | 247.47 | 93.99 | 185.83 | 150.18 |
| 2016 (3) | 0.47 | -11.65 | 0.49 | 308.33 | 5.06 | 178.02 | 58.08 | 36.4 | 0.00 | 0 | 127.57 | -8.08 | 74.28 | -29.33 |
| 2015 (2) | 0.53 | 22.15 | 0.12 | -36.84 | 1.82 | 127.5 | 42.58 | 485.69 | 0.11 | -93.92 | 138.78 | 3.13 | 105.11 | -6.72 |
| 2014 (1) | 0.43 | -4.76 | 0.19 | 0 | 0.8 | 0 | 7.27 | 0 | 1.75 | 0 | 134.57 | 8.21 | 112.68 | 85.27 |
| 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) | 0.48 | -2.69 | -14.83 | 13.35 | 1.37 | -6.84 | -9.53 | -68.08 | 52.33 | 2.68 | 0.0 | 0.0 | 130.50 | 20.79 | -5.67 | 113.14 | 25.89 | 3.28 |
| 23Q3 (19) | 0.49 | -3.44 | -10.53 | 13.17 | -0.38 | -15.2 | -5.67 | 49.06 | -3880.0 | 2.68 | 0.0 | 0.0 | 108.04 | 10.48 | -25.72 | 89.87 | 11.85 | 7.55 |
| 23Q2 (18) | 0.51 | 1.99 | -7.79 | 13.22 | -3.99 | -13.82 | -11.13 | -7.95 | -369.62 | 2.68 | 0.0 | 0.0 | 97.79 | -9.49 | -36.6 | 80.35 | -4.89 | -8.57 |
| 23Q1 (17) | 0.50 | -11.13 | -6.23 | 13.77 | -3.91 | -2.82 | -10.31 | 48.42 | 16.72 | 2.68 | 0.0 | 0.0 | 108.04 | -21.9 | -36.67 | 84.48 | -22.88 | -12.1 |
| 22Q4 (16) | 0.57 | 2.22 | 6.62 | 14.33 | -7.73 | 5.21 | -19.99 | -13426.67 | 17.09 | 2.68 | 0.0 | 0.0 | 138.34 | -4.88 | -22.69 | 109.55 | 31.1 | -22.8 |
| 22Q3 (15) | 0.55 | -0.49 | 17.71 | 15.53 | 1.24 | 11.09 | 0.15 | 106.33 | 101.09 | 2.68 | 0.0 | 0.0 | 145.44 | -5.71 | -2.68 | 83.56 | -4.92 | -27.21 |
| 22Q2 (14) | 0.56 | 3.71 | 3.18 | 15.34 | 8.26 | 0.99 | -2.37 | 80.86 | 34.71 | 2.68 | 0.0 | 0.0 | 154.24 | -9.58 | 25.53 | 87.88 | -8.56 | -5.18 |
| 22Q1 (13) | 0.54 | 1.06 | 6.99 | 14.17 | 4.04 | 5.43 | -12.38 | 48.65 | -845.04 | 2.68 | 0.0 | 0.0 | 170.59 | -4.67 | 28.15 | 96.11 | -32.27 | -6.53 |
| 21Q4 (12) | 0.53 | 12.86 | 20.83 | 13.62 | -2.58 | 292.51 | -24.11 | -75.09 | -203.39 | 2.68 | 0.0 | 0.0 | 178.95 | 19.75 | -34.9 | 141.90 | 23.62 | -32.75 |
| 21Q3 (11) | 0.47 | -12.78 | 11.91 | 13.98 | -7.97 | 463.71 | -13.77 | -279.34 | -253.51 | 2.68 | 0.0 | -63.67 | 149.44 | 21.62 | -49.66 | 114.79 | 23.86 | -51.84 |
| 21Q2 (10) | 0.54 | 7.55 | 25.06 | 15.19 | 13.02 | 721.08 | -3.63 | -177.1 | -128.7 | 2.68 | 0.0 | -22.71 | 122.87 | -7.7 | -52.11 | 92.68 | -9.86 | -54.75 |
| 21Q1 (9) | 0.50 | 14.13 | 15.02 | 13.44 | 287.32 | 585.71 | -1.31 | -105.62 | -222.43 | 2.68 | 0.0 | -92.04 | 133.12 | -51.58 | -44.31 | 102.82 | -51.27 | -43.27 |
| 20Q4 (8) | 0.44 | 4.53 | -9.17 | 3.47 | 39.92 | -53.98 | 23.32 | 159.98 | 1627.41 | 2.68 | -63.67 | -32.12 | 274.90 | -7.4 | 80.64 | 211.01 | -11.46 | 74.0 |
| 20Q3 (7) | 0.42 | -2.53 | 5.51 | 2.48 | 34.05 | -66.21 | 8.97 | -29.09 | -68.9 | 7.38 | 112.78 | 283.58 | 296.86 | 15.7 | 117.0 | 238.33 | 16.37 | 139.5 |
| 20Q2 (6) | 0.43 | -1.08 | 11.12 | 1.85 | -5.61 | -71.67 | 12.65 | 1082.24 | -16.06 | 3.47 | -89.7 | -7.71 | 256.58 | 7.35 | 94.5 | 204.81 | 12.99 | 116.75 |
| 20Q1 (5) | 0.44 | -9.88 | 17.68 | 1.96 | -74.01 | -66.38 | 1.07 | -20.74 | -87.09 | 33.67 | 752.32 | 6.88 | 239.02 | 57.06 | 81.99 | 181.26 | 49.47 | 99.21 |
| 19Q4 (4) | 0.48 | 21.42 | 0.0 | 7.54 | 2.72 | 0.0 | 1.35 | -95.32 | 0.0 | 3.95 | 105.28 | 0.0 | 152.18 | 11.24 | 0.0 | 121.27 | 21.87 | 0.0 |
| 19Q3 (3) | 0.40 | 2.66 | 0.0 | 7.34 | 12.4 | 0.0 | 28.84 | 91.37 | 0.0 | 1.92 | -48.8 | 0.0 | 136.80 | 3.7 | 0.0 | 99.51 | 5.31 | 0.0 |
| 19Q2 (2) | 0.39 | 4.76 | 0.0 | 6.53 | 12.01 | 0.0 | 15.07 | 81.79 | 0.0 | 3.76 | -88.07 | 0.0 | 131.92 | 0.44 | 0.0 | 94.49 | 3.85 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 8.29 | 0.0 | 0.0 | 31.50 | 0.0 | 0.0 | 131.34 | 0.0 | 0.0 | 90.99 | 0.0 | 0.0 |
