- 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) | 0.44 | 14.37 | 17.65 | 159.94 | 13.34 | -70.08 | -27.49 | 0 | 0.66 | 0.0 | 263.88 | -14.64 | 194.84 | -7.2 |
| 2022 (9) | 0.38 | -28.42 | 6.79 | 592.86 | 44.58 | -21.99 | 152.75 | 4.27 | 0.66 | 884.95 | 309.15 | 95.54 | 209.96 | 112.62 |
| 2021 (8) | 0.54 | 5.6 | 0.98 | -89.0 | 57.15 | 80.85 | 146.49 | 259.66 | 0.07 | -97.33 | 158.10 | -21.3 | 98.75 | -20.07 |
| 2020 (7) | 0.51 | 18.42 | 8.91 | 226.37 | 31.6 | -15.01 | 40.73 | -0.39 | 2.52 | 488.94 | 200.90 | -12.77 | 123.54 | -21.09 |
| 2019 (6) | 0.43 | -33.13 | 2.73 | 110.0 | 37.18 | 18.11 | 40.89 | -68.13 | 0.43 | 36.43 | 230.31 | 66.35 | 156.56 | 87.09 |
| 2018 (5) | 0.64 | 10.18 | 1.3 | 34.02 | 31.48 | -7.11 | 128.30 | -79.38 | 0.31 | 117.86 | 138.45 | -13.74 | 83.68 | -0.63 |
| 2017 (4) | 0.58 | -7.17 | 0.97 | 90.2 | 33.89 | 97.84 | 622.33 | 338.48 | 0.14 | 150.5 | 160.51 | 12.63 | 84.21 | 9.91 |
| 2016 (3) | 0.63 | 45.29 | 0.51 | -45.74 | 17.13 | 291.1 | 141.93 | 906.6 | 0.06 | -65.57 | 142.51 | -29.64 | 76.62 | -37.12 |
| 2015 (2) | 0.43 | 0 | 0.94 | 0 | 4.38 | 0 | 14.10 | 0 | 0.17 | 0 | 202.54 | 0 | 121.85 | 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) | 0.44 | 6.07 | 14.37 | 17.65 | 23.34 | 159.94 | -73.82 | -1225.31 | -3736.45 | 2.61 | 0.0 | 0.0 | 263.88 | -4.14 | -14.64 | 194.84 | -5.29 | -7.2 |
| 23Q3 (19) | 0.41 | -0.84 | -1.12 | 14.31 | 30.92 | 105.31 | -5.57 | 38.11 | -103.66 | 2.61 | 0.0 | 0.0 | 275.27 | 12.28 | 2.01 | 205.72 | 13.48 | 11.28 |
| 23Q2 (18) | 0.42 | 0.34 | -8.47 | 10.93 | 53.73 | 1201.19 | -9.00 | 55.02 | -103.26 | 2.61 | 0.0 | 1530.04 | 245.17 | -8.87 | 32.34 | 181.28 | -3.38 | 50.27 |
| 23Q1 (17) | 0.42 | 8.37 | -24.07 | 7.11 | 4.71 | 664.52 | -20.01 | -1085.71 | -106.06 | 2.61 | 0.0 | 1558.78 | 269.04 | -12.97 | 75.63 | 187.62 | -10.64 | 97.72 |
| 22Q4 (16) | 0.38 | -8.3 | -28.42 | 6.79 | -2.58 | 592.86 | 2.03 | -98.67 | -99.08 | 2.61 | 0.0 | 1151.54 | 309.15 | 14.56 | 95.54 | 209.96 | 13.57 | 112.62 |
| 22Q3 (15) | 0.42 | -8.21 | -24.02 | 6.97 | 729.76 | 633.68 | 152.36 | -44.85 | -25.96 | 2.61 | 1530.04 | 1174.46 | 269.85 | 45.66 | 73.16 | 184.87 | 53.24 | 81.32 |
| 22Q2 (14) | 0.46 | -16.76 | -3.37 | 0.84 | -9.68 | -28.81 | 276.24 | -16.29 | 151.72 | 0.16 | 1.76 | -44.8 | 185.26 | 20.93 | 1.76 | 120.64 | 27.14 | 4.76 |
| 22Q1 (13) | 0.55 | 2.17 | 15.37 | 0.93 | -5.1 | -51.05 | 329.99 | 49.32 | 323.34 | 0.16 | -24.55 | -51.91 | 153.19 | -3.11 | -15.18 | 94.89 | -3.91 | -20.94 |
| 21Q4 (12) | 0.54 | -2.67 | 5.6 | 0.98 | 3.16 | -89.0 | 220.99 | 7.39 | 177.45 | 0.21 | 1.83 | -96.35 | 158.10 | 1.45 | -21.3 | 98.75 | -3.15 | -20.07 |
| 21Q3 (11) | 0.55 | 16.74 | 24.42 | 0.95 | -19.49 | -89.42 | 205.79 | 87.53 | 502.61 | 0.20 | -29.4 | -98.14 | 155.84 | -14.4 | -47.27 | 101.96 | -11.46 | -42.17 |
| 21Q2 (10) | 0.47 | -0.61 | -12.28 | 1.18 | -37.89 | -88.29 | 109.74 | 40.78 | 478.19 | 0.29 | -11.35 | -98.55 | 182.05 | 0.8 | -10.19 | 115.16 | -4.05 | -13.87 |
| 21Q1 (9) | 0.47 | -6.49 | -2.35 | 1.9 | -78.68 | -79.17 | 77.95 | -2.13 | 79.61 | 0.33 | -94.27 | -96.7 | 180.61 | -10.1 | -15.53 | 120.02 | -2.85 | -14.89 |
| 20Q4 (8) | 0.51 | 14.67 | 18.42 | 8.91 | -0.78 | 226.37 | 79.65 | 133.24 | 950.79 | 5.72 | -48.04 | 14.3 | 200.90 | -32.02 | -12.77 | 123.54 | -29.93 | -21.09 |
| 20Q3 (7) | 0.44 | -17.7 | -18.09 | 8.98 | -10.91 | 103.63 | 34.15 | 79.93 | 35.25 | 11.00 | -44.87 | 298.03 | 295.52 | 45.79 | 65.47 | 176.30 | 31.85 | 65.4 |
| 20Q2 (6) | 0.54 | 10.64 | -4.07 | 10.08 | 10.53 | 193.02 | 18.98 | -56.27 | -73.3 | 19.95 | 101.27 | 1323.78 | 202.70 | -5.2 | 15.86 | 133.71 | -5.18 | 28.17 |
| 20Q1 (5) | 0.49 | 13.4 | -18.47 | 9.12 | 234.07 | 180.62 | 43.40 | 472.56 | -42.02 | 9.91 | 98.29 | 400.62 | 213.81 | -7.16 | 38.33 | 141.01 | -9.93 | 61.62 |
| 19Q4 (4) | 0.43 | -20.69 | 0.0 | 2.73 | -38.1 | 0.0 | 7.58 | -69.98 | 0.0 | 5.00 | 80.92 | 0.0 | 230.31 | 28.96 | 0.0 | 156.56 | 46.88 | 0.0 |
| 19Q3 (3) | 0.54 | -3.61 | 0.0 | 4.41 | 28.2 | 0.0 | 25.25 | -64.48 | 0.0 | 2.76 | 97.19 | 0.0 | 178.59 | 2.07 | 0.0 | 106.59 | 2.18 | 0.0 |
| 19Q2 (2) | 0.56 | -5.96 | 0.0 | 3.44 | 5.85 | 0.0 | 71.09 | -5.02 | 0.0 | 1.40 | -29.23 | 0.0 | 174.96 | 13.2 | 0.0 | 104.32 | 19.56 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | 74.85 | 0.0 | 0.0 | 1.98 | 0.0 | 0.0 | 154.56 | 0.0 | 0.0 | 87.25 | 0.0 | 0.0 |
