- 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) | 0.67 | 2.45 | 41.21 | 10.07 | 38.61 | -23.57 | 1.04 | -48.51 | 10.55 | 0.0 | 79.05 | -3.22 | 38.43 | 1.56 |
| 2022 (9) | 0.65 | -6.05 | 37.44 | -13.11 | 50.52 | -11.04 | 2.02 | 0 | 10.55 | 1501.85 | 81.68 | -8.78 | 37.84 | -13.39 |
| 2021 (8) | 0.70 | 27.82 | 43.09 | 100.61 | 56.79 | 13.63 | -0.48 | 0 | 0.66 | 0.0 | 89.54 | -29.14 | 43.69 | -47.78 |
| 2020 (7) | 0.54 | 3.22 | 21.48 | 137.09 | 49.98 | 114.78 | 20.56 | 117.8 | 0.66 | -82.84 | 126.36 | 5.67 | 83.66 | 7.53 |
| 2019 (6) | 0.53 | 4.43 | 9.06 | 87.19 | 23.27 | -36.78 | 9.44 | -58.56 | 3.84 | 349.89 | 119.58 | -27.87 | 77.80 | -33.83 |
| 2018 (5) | 0.51 | -3.92 | 4.84 | -20.26 | 36.81 | 34.64 | 22.78 | 45.47 | 0.85 | -35.94 | 165.79 | 9.21 | 117.57 | 18.46 |
| 2017 (4) | 0.53 | 5.54 | 6.07 | 52.51 | 27.34 | 2.74 | 15.66 | -20.18 | 1.33 | 0 | 151.81 | 0.43 | 99.25 | -11.56 |
| 2016 (3) | 0.50 | 0 | 3.98 | 0 | 26.61 | 0 | 19.62 | 0 | 0.00 | 0 | 151.16 | 0 | 112.22 | 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) | 0.67 | 0.96 | 2.45 | 41.21 | 2.46 | 10.07 | 1.34 | 26.42 | 306.06 | 76.67 | -78.52 | 264.62 | 79.05 | -1.1 | -3.22 | 38.43 | -3.83 | 1.56 |
| 23Q3 (19) | 0.66 | -0.36 | -0.98 | 40.22 | 8.64 | -4.03 | 1.06 | -9.4 | -60.89 | 357.00 | 145.53 | 1597.87 | 79.93 | -1.59 | -2.5 | 39.96 | 1.5 | -3.52 |
| 23Q2 (18) | 0.67 | 3.51 | -4.69 | 37.02 | 1.31 | -12.69 | 1.17 | 143.75 | -51.05 | 145.40 | 591.51 | 96.49 | 81.22 | -0.01 | -4.31 | 39.37 | -1.55 | -7.65 |
| 23Q1 (17) | 0.64 | -1.62 | -5.56 | 36.54 | -2.4 | -9.15 | 0.48 | 45.45 | -87.91 | 21.03 | 0.0 | -15.3 | 81.23 | -0.55 | -3.6 | 39.99 | 5.68 | -4.03 |
| 22Q4 (16) | 0.65 | -2.42 | -6.05 | 37.44 | -10.67 | -13.11 | 0.33 | -87.82 | 117.84 | 21.03 | 0.0 | -7.07 | 81.68 | -0.37 | -8.78 | 37.84 | -8.64 | -13.39 |
| 22Q3 (15) | 0.67 | -4.09 | -0.3 | 41.91 | -1.16 | 7.88 | 2.71 | 13.39 | 163.47 | 21.03 | -71.59 | -7.07 | 81.98 | -3.42 | -6.46 | 41.42 | -2.84 | -0.43 |
| 22Q2 (14) | 0.70 | 2.57 | 6.35 | 42.4 | 5.42 | 18.11 | 2.39 | -39.8 | -47.47 | 74.00 | 198.1 | 227.07 | 84.88 | 0.74 | -8.27 | 42.63 | 2.3 | -15.1 |
| 22Q1 (13) | 0.68 | -2.13 | 14.28 | 40.22 | -6.66 | 64.9 | 3.97 | 314.59 | 64.73 | 24.82 | 9.72 | -1.17 | 84.26 | -5.9 | -22.08 | 41.67 | -4.62 | -33.89 |
| 21Q4 (12) | 0.70 | 3.56 | 27.82 | 43.09 | 10.91 | 100.61 | -1.85 | 56.67 | -111.27 | 22.62 | 0.0 | 715.06 | 89.54 | 2.17 | -29.14 | 43.69 | 5.02 | -47.78 |
| 21Q3 (11) | 0.67 | 2.3 | -3.79 | 38.85 | 8.22 | 102.24 | -4.27 | -193.85 | -110.4 | 22.62 | 0.0 | 1858.19 | 87.64 | -5.28 | -7.01 | 41.60 | -17.15 | -33.47 |
| 21Q2 (10) | 0.66 | 10.22 | -1.57 | 35.9 | 47.19 | 132.66 | 4.55 | 88.8 | -46.91 | 22.62 | -9.92 | 394.11 | 92.53 | -14.43 | 6.87 | 50.21 | -20.34 | -9.25 |
| 21Q1 (9) | 0.60 | 9.48 | 6.92 | 24.39 | 13.55 | 129.66 | 2.41 | -85.32 | 123.0 | 25.12 | 804.86 | 230.33 | 108.14 | -14.42 | 18.22 | 63.03 | -24.66 | 34.82 |
| 20Q4 (8) | 0.54 | -22.06 | 3.22 | 21.48 | 11.82 | 137.09 | 16.42 | -59.99 | 14.11 | 2.78 | 140.25 | -63.49 | 126.36 | 34.07 | 5.67 | 83.66 | 33.79 | 7.53 |
| 20Q3 (7) | 0.70 | 4.66 | 27.13 | 19.21 | 24.5 | 178.41 | 41.04 | 378.88 | -5.68 | 1.16 | -74.77 | -35.51 | 94.25 | 8.86 | -20.41 | 62.53 | 13.01 | -20.38 |
| 20Q2 (6) | 0.67 | 19.73 | 30.09 | 15.43 | 45.29 | 155.89 | 8.57 | 181.77 | 145.2 | 4.58 | -39.78 | 0 | 86.58 | -5.35 | -30.21 | 55.33 | 18.35 | -26.15 |
| 20Q1 (5) | 0.56 | 5.69 | 0 | 10.62 | 17.22 | 0 | -10.48 | -172.83 | 0 | 7.60 | 0.0 | 0 | 91.47 | -23.51 | 0 | 46.75 | -39.91 | 0 |
| 19Q4 (4) | 0.53 | -4.0 | 0.0 | 9.06 | 31.3 | 0.0 | 14.39 | -66.93 | 0.0 | 7.60 | 324.4 | 0.0 | 119.58 | 0.98 | 0.0 | 77.80 | -0.94 | 0.0 |
| 19Q3 (3) | 0.55 | 7.09 | 0.0 | 6.9 | 14.43 | 0.0 | 43.51 | 329.48 | 0.0 | 1.79 | 0 | 0.0 | 118.42 | -4.55 | 0.0 | 78.54 | 4.83 | 0.0 |
| 19Q2 (2) | 0.51 | 0 | 0.0 | 6.03 | 0 | 0.0 | -18.96 | 0 | 0.0 | 0.00 | 0 | 0.0 | 124.06 | 0 | 0.0 | 74.92 | 0 | 0.0 |
