- 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) | 0.63 | -14.03 | 2.99 | -59.26 | 13.1 | -10.03 | 27.76 | -18.21 | 1.22 | 98.08 | 134.35 | 10.45 | 41.49 | 24.59 |
| 2022 (9) | 0.74 | -5.61 | 7.34 | 149.66 | 14.56 | 16.39 | 33.94 | -6.09 | 0.61 | 40.41 | 121.64 | -7.41 | 33.30 | -48.2 |
| 2021 (8) | 0.78 | 18.75 | 2.94 | 31.84 | 12.51 | 29.1 | 36.14 | -16.88 | 0.44 | 0 | 131.37 | 0.3 | 64.29 | 17.57 |
| 2020 (7) | 0.66 | 3.99 | 2.23 | 430.95 | 9.69 | 24.39 | 43.48 | -57.91 | 0.00 | 0 | 130.98 | -3.06 | 54.68 | 6.73 |
| 2019 (6) | 0.63 | -12.6 | 0.42 | -76.67 | 7.79 | 24.24 | 103.30 | 146.42 | 0.00 | 0 | 135.11 | 11.28 | 51.23 | -2.79 |
| 2018 (5) | 0.72 | 20.65 | 1.8 | 122.22 | 6.27 | -8.47 | 41.92 | -21.53 | 0.00 | 0 | 121.41 | -10.62 | 52.70 | -7.69 |
| 2017 (4) | 0.60 | 3.12 | 0.81 | 200.0 | 6.85 | 42.41 | 53.42 | -47.69 | 0.02 | -37.78 | 135.84 | 0.13 | 57.09 | -16.66 |
| 2016 (3) | 0.58 | 7.22 | 0.27 | -62.5 | 4.81 | -14.11 | 102.12 | 1142.34 | 0.04 | 0 | 135.67 | -14.25 | 68.50 | -22.79 |
| 2015 (2) | 0.54 | 6.37 | 0.72 | 2.86 | 5.6 | 0 | 8.22 | 0 | 0.00 | 0 | 158.22 | -6.7 | 88.72 | -18.46 |
| 2014 (1) | 0.51 | 0 | 0.7 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 169.58 | 0 | 108.81 | 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) | 0.63 | -7.85 | -14.03 | 2.99 | -42.05 | -59.26 | 26.87 | -44.23 | 1811.46 | 7.88 | 127.71 | 284.51 | 134.35 | 6.77 | 10.45 | 41.49 | 13.55 | 24.59 |
| 23Q3 (19) | 0.69 | -4.86 | -10.16 | 5.16 | -31.75 | -32.72 | 48.18 | 132.64 | 30.32 | 3.46 | -38.91 | 68.86 | 125.83 | 3.71 | 3.61 | 36.54 | 16.44 | -11.4 |
| 23Q2 (18) | 0.72 | -1.89 | -5.13 | 7.56 | 8.15 | 51.5 | 20.71 | -5.56 | -53.77 | 5.67 | 38.21 | 162.6 | 121.33 | 1.27 | -1.2 | 31.38 | 4.53 | -29.44 |
| 23Q1 (17) | 0.74 | -0.04 | -4.46 | 6.99 | -4.77 | 75.19 | 21.93 | 1496.82 | -61.79 | 4.10 | 100.0 | 212.89 | 119.81 | -1.5 | -8.7 | 30.02 | -9.85 | -38.8 |
| 22Q4 (16) | 0.74 | -3.7 | -5.61 | 7.34 | -4.3 | 149.66 | -1.57 | -104.25 | -120.96 | 2.05 | 0.0 | -69.06 | 121.64 | 0.16 | -7.41 | 33.30 | -19.25 | -48.2 |
| 22Q3 (15) | 0.76 | 0.46 | 0.8 | 7.67 | 53.71 | 1866.67 | 36.97 | -17.48 | -23.74 | 2.05 | -5.0 | 143.78 | 121.44 | -1.11 | -11.29 | 41.24 | -7.26 | -54.67 |
| 22Q2 (14) | 0.76 | -1.2 | 2.24 | 4.99 | 25.06 | 1179.49 | 44.80 | -21.95 | -28.3 | 2.16 | 64.68 | 144.95 | 122.80 | -6.42 | -12.44 | 44.47 | -9.34 | -56.3 |
| 22Q1 (13) | 0.77 | -1.24 | 14.91 | 3.99 | 35.71 | 52.29 | 57.40 | 666.36 | 11.37 | 1.31 | -80.22 | -6.9 | 131.22 | -0.11 | 1.23 | 49.05 | -23.71 | -20.4 |
| 21Q4 (12) | 0.78 | 2.84 | 18.75 | 2.94 | 653.85 | 31.84 | 7.49 | -84.55 | -85.92 | 6.62 | 687.84 | 0 | 131.37 | -4.04 | 0.3 | 64.29 | -29.33 | 17.57 |
| 21Q3 (11) | 0.76 | 1.9 | 4.02 | 0.39 | 0.0 | -86.78 | 48.48 | -22.41 | 203.76 | 0.84 | -4.55 | 0 | 136.90 | -2.39 | 16.57 | 90.97 | -10.6 | 116.29 |
| 21Q2 (10) | 0.74 | 11.05 | 6.51 | 0.39 | -85.11 | -76.36 | 62.48 | 21.23 | -16.21 | 0.88 | -37.41 | 0 | 140.25 | 8.2 | 16.34 | 101.76 | 65.14 | 96.41 |
| 21Q1 (9) | 0.67 | 2.06 | 5.03 | 2.62 | 17.49 | 109.6 | 51.54 | -3.12 | -13.77 | 1.41 | 0 | 0 | 129.62 | -1.04 | 1.19 | 61.62 | 12.69 | 35.7 |
| 20Q4 (8) | 0.66 | -9.92 | 3.99 | 2.23 | -24.41 | 430.95 | 53.20 | 233.33 | -59.1 | 0.00 | 0 | 0 | 130.98 | 11.53 | -3.06 | 54.68 | 30.0 | 6.73 |
| 20Q3 (7) | 0.73 | 4.34 | 13.58 | 2.95 | 78.79 | 0 | 15.96 | -78.6 | -95.2 | 0.00 | 0 | 0 | 117.44 | -2.58 | -11.71 | 42.06 | -18.82 | -23.15 |
| 20Q2 (6) | 0.70 | 9.5 | 5.9 | 1.65 | 32.0 | 0 | 74.57 | 24.76 | -39.83 | 0.00 | 0 | 0 | 120.55 | -5.89 | -6.8 | 51.81 | 14.09 | -6.88 |
| 20Q1 (5) | 0.64 | 1.05 | -3.39 | 1.25 | 197.62 | 92.31 | 59.77 | -54.04 | 15.32 | 0.00 | 0 | 0 | 128.10 | -5.19 | -1.64 | 45.41 | -11.36 | -14.32 |
| 19Q4 (4) | 0.63 | -1.62 | 0.0 | 0.42 | 0 | 0.0 | 130.06 | -60.88 | 0.0 | 0.00 | 0 | 0.0 | 135.11 | 1.58 | 0.0 | 51.23 | -6.4 | 0.0 |
| 19Q3 (3) | 0.64 | -2.71 | 0.0 | 0 | 0 | 0.0 | 332.48 | 168.28 | 0.0 | 0.00 | 0 | 0.0 | 133.01 | 2.83 | 0.0 | 54.73 | -1.64 | 0.0 |
| 19Q2 (2) | 0.66 | -0.11 | 0.0 | 0 | -100.0 | 0.0 | 123.93 | 139.11 | 0.0 | 0.00 | 0 | 0.0 | 129.35 | -0.68 | 0.0 | 55.64 | 4.98 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 51.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 130.24 | 0.0 | 0.0 | 53.00 | 0.0 | 0.0 |
