- 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 | 19.26 | 5.27 | 55.92 | 27.33 | 11.64 | 30.15 | -74.39 | 1.43 | 587.62 | 196.92 | -7.47 | 69.21 | 11.97 |
| 2022 (9) | 0.40 | 51.84 | 3.38 | 0 | 24.48 | 25.93 | 117.75 | -44.9 | 0.21 | 0 | 212.81 | -32.97 | 61.81 | -47.28 |
| 2021 (8) | 0.27 | -8.01 | 0 | 0 | 19.44 | 42.42 | 213.69 | 582.72 | 0.00 | 0 | 317.48 | 2.25 | 117.24 | -5.31 |
| 2020 (7) | 0.29 | -41.38 | 0.54 | -79.93 | 13.65 | 21.98 | 31.30 | 33.13 | 0.26 | -35.34 | 310.50 | 95.42 | 123.81 | 218.03 |
| 2019 (6) | 0.49 | -3.25 | 2.69 | -3.58 | 11.19 | 25.45 | 23.51 | 19.22 | 0.40 | 0 | 158.89 | 42.09 | 38.93 | 68.82 |
| 2018 (5) | 0.51 | 9.81 | 2.79 | 50.81 | 8.92 | 36.81 | 19.72 | -33.27 | 0.00 | 0 | 111.82 | 13.87 | 23.06 | 4.53 |
| 2017 (4) | 0.47 | -3.43 | 1.85 | 8.82 | 6.52 | 29.11 | 29.55 | -86.21 | 0.00 | 0 | 98.20 | 18.99 | 22.06 | 31.15 |
| 2016 (3) | 0.48 | 12.29 | 1.7 | 45.3 | 5.05 | 77.82 | 214.36 | 286.37 | 0.00 | 0 | 82.53 | 44.31 | 16.82 | 88.35 |
| 2015 (2) | 0.43 | -15.95 | 1.17 | -11.36 | 2.84 | 0 | 55.48 | 0 | 0.00 | 0 | 57.19 | -21.64 | 8.93 | -25.83 |
| 2014 (1) | 0.51 | 0 | 1.32 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 72.98 | 0 | 12.04 | 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) | 0.48 | -14.97 | 19.26 | 5.27 | -32.69 | 55.92 | 32.55 | 46.29 | -34.6 | 4.06 | -48.19 | 231.07 | 196.92 | 27.23 | -7.47 | 69.21 | 64.79 | 11.97 |
| 23Q3 (19) | 0.57 | 5.7 | 51.04 | 7.83 | 114.52 | 371.69 | 22.25 | -32.45 | -71.21 | 7.84 | 623.43 | 418.46 | 154.78 | 3.46 | -33.05 | 42.00 | 7.58 | -34.26 |
| 23Q2 (18) | 0.54 | -5.06 | 24.32 | 3.65 | -24.74 | 461.54 | 32.94 | 0.18 | -82.79 | 1.08 | -16.67 | 118.33 | 149.60 | 3.29 | -26.43 | 39.04 | 6.35 | -53.64 |
| 23Q1 (17) | 0.57 | 39.75 | 45.85 | 4.85 | 43.49 | 61.67 | 32.88 | -33.94 | -87.63 | 1.30 | 6.0 | 0 | 144.83 | -31.94 | -34.22 | 36.71 | -40.61 | -62.95 |
| 22Q4 (16) | 0.40 | 7.69 | 51.84 | 3.38 | 103.61 | 0 | 49.77 | -35.61 | -88.8 | 1.23 | -18.87 | 0 | 212.81 | -7.95 | -32.97 | 61.81 | -3.26 | -47.28 |
| 22Q3 (15) | 0.38 | -13.0 | 34.87 | 1.66 | 155.38 | 0 | 77.29 | -59.62 | -74.79 | 1.51 | 204.65 | 0 | 231.18 | 13.7 | -23.09 | 63.89 | -24.13 | -50.17 |
| 22Q2 (14) | 0.43 | 11.38 | 19.39 | 0.65 | -78.33 | 209.52 | 191.41 | -28.0 | 15.89 | 0.50 | 0 | 474.15 | 203.33 | -7.66 | -9.24 | 84.21 | -15.0 | -15.19 |
| 22Q1 (13) | 0.39 | 45.5 | 16.92 | 3.0 | 0 | 118.98 | 265.83 | -40.19 | 172.48 | 0.00 | 0 | -100.0 | 220.19 | -30.64 | -14.37 | 99.07 | -15.5 | -1.3 |
| 21Q4 (12) | 0.27 | -4.34 | -8.01 | 0 | 0 | -100.0 | 444.46 | 44.98 | 642.5 | 0.00 | 0 | -100.0 | 317.48 | 5.63 | 2.25 | 117.24 | -8.56 | -5.31 |
| 21Q3 (11) | 0.28 | -22.98 | -41.01 | 0 | -100.0 | -100.0 | 306.57 | 85.61 | 466.88 | 0.00 | -100.0 | -100.0 | 300.57 | 34.16 | 86.03 | 128.21 | 29.13 | 144.86 |
| 21Q2 (10) | 0.36 | 9.08 | -28.85 | 0.21 | -84.67 | -90.28 | 165.17 | 69.3 | 634.09 | 0.09 | -84.88 | -95.9 | 224.04 | -12.88 | 47.97 | 99.29 | -1.08 | 160.19 |
| 21Q1 (9) | 0.33 | 14.47 | -29.18 | 1.37 | 153.7 | -53.08 | 97.56 | 62.98 | 5777.11 | 0.57 | -2.65 | -98.78 | 257.15 | -17.18 | 48.97 | 100.37 | -18.93 | 173.64 |
| 20Q4 (8) | 0.29 | -38.66 | -41.38 | 0.54 | -77.59 | -79.93 | 59.86 | 10.69 | -22.29 | 0.59 | -32.41 | 27.36 | 310.50 | 92.18 | 95.42 | 123.81 | 136.46 | 218.03 |
| 20Q3 (7) | 0.47 | -7.1 | -25.91 | 2.41 | 11.57 | -41.22 | 54.08 | 140.36 | 1714.33 | 0.87 | -58.75 | 0 | 161.57 | 6.71 | 57.08 | 52.36 | 37.21 | 168.51 |
| 20Q2 (6) | 0.51 | 8.57 | -18.48 | 2.16 | -26.03 | -43.31 | 22.50 | 1255.42 | 132.68 | 2.11 | -95.52 | 0 | 151.41 | -12.29 | 46.97 | 38.16 | 4.03 | 117.44 |
| 20Q1 (5) | 0.47 | -5.24 | -20.38 | 2.92 | 8.55 | -15.36 | 1.66 | -97.84 | -85.76 | 47.00 | 10098.11 | 0 | 172.62 | 8.64 | 62.08 | 36.68 | -5.78 | 52.83 |
| 19Q4 (4) | 0.49 | -22.47 | 0.0 | 2.69 | -34.39 | 0.0 | 77.03 | 2399.4 | 0.0 | 0.46 | 0 | 0.0 | 158.89 | 54.47 | 0.0 | 38.93 | 99.64 | 0.0 |
| 19Q3 (3) | 0.64 | 2.21 | 0.0 | 4.1 | 7.61 | 0.0 | -3.35 | -134.64 | 0.0 | 0.00 | 0 | 0.0 | 102.86 | -0.16 | 0.0 | 19.50 | 11.11 | 0.0 |
| 19Q2 (2) | 0.62 | 6.04 | 0.0 | 3.81 | 10.43 | 0.0 | 9.67 | -17.07 | 0.0 | 0.00 | 0 | 0.0 | 103.02 | -3.27 | 0.0 | 17.55 | -26.88 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 3.45 | 0.0 | 0.0 | 11.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 106.50 | 0.0 | 0.0 | 24.00 | 0.0 | 0.0 |
