- 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) | 0.36 | -2.83 | 4.29 | -13.86 | 11.0 | -34.29 | 42.85 | -26.43 | 0.25 | -24.27 | 165.06 | -10.86 | 72.63 | -24.52 |
| 2022 (9) | 0.37 | -20.36 | 4.98 | -33.24 | 16.74 | -26.84 | 58.24 | -20.26 | 0.33 | -30.15 | 185.16 | 16.32 | 96.22 | -0.65 |
| 2021 (8) | 0.47 | 18.11 | 7.46 | 52.24 | 22.88 | 21.7 | 73.04 | -50.25 | 0.47 | 0 | 159.18 | 10.13 | 96.85 | 8.69 |
| 2020 (7) | 0.39 | 22.87 | 4.9 | 48.48 | 18.8 | 27.98 | 146.80 | 30.57 | 0.00 | 0 | 144.54 | -7.71 | 89.11 | -6.59 |
| 2019 (6) | 0.32 | 1.71 | 3.3 | 8.2 | 14.69 | 6.6 | 112.43 | -57.65 | 0.00 | 0 | 156.61 | -7.24 | 95.40 | -11.9 |
| 2018 (5) | 0.32 | 35.82 | 3.05 | 79.41 | 13.78 | 2.38 | 265.48 | 13.06 | 0.00 | 0 | 168.83 | -22.99 | 108.28 | -26.72 |
| 2017 (4) | 0.23 | 15.57 | 1.7 | 112.5 | 13.46 | -3.03 | 234.81 | -18.27 | 0.00 | 0 | 219.24 | -6.55 | 147.77 | 2.31 |
| 2016 (3) | 0.20 | -19.7 | 0.8 | -60.2 | 13.88 | 10.77 | 287.31 | 39.33 | 0.00 | 0 | 234.61 | 32.58 | 144.44 | 35.76 |
| 2015 (2) | 0.25 | 8.83 | 2.01 | 82.73 | 12.53 | -0.95 | 206.21 | -26.69 | 0.00 | 0 | 176.96 | -9.67 | 106.39 | -7.78 |
| 2014 (1) | 0.23 | -0.52 | 1.1 | 8.91 | 12.65 | 26.25 | 281.28 | 324.89 | 0.00 | 0 | 195.91 | -14.27 | 115.36 | -2.71 |
| 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) | 0.36 | -4.25 | -2.83 | 4.29 | -4.67 | -13.86 | 39.20 | -34.16 | 75.78 | 1.11 | 31.17 | -75.0 | 165.06 | 5.43 | -10.86 | 72.63 | 15.97 | -24.52 |
| 23Q3 (19) | 0.38 | -9.41 | -11.16 | 4.5 | 161.63 | -24.75 | 59.54 | -12.7 | -7.75 | 0.85 | -37.48 | -17.41 | 156.56 | 13.04 | -4.69 | 62.63 | 25.36 | -31.73 |
| 23Q2 (18) | 0.42 | 42.78 | -20.62 | 1.72 | -41.5 | -67.85 | 68.20 | 229.15 | -9.51 | 1.35 | -46.37 | 14.96 | 138.50 | -39.63 | 2.99 | 49.96 | -48.34 | -38.91 |
| 23Q1 (17) | 0.29 | -21.54 | -31.3 | 2.94 | -40.96 | -54.91 | 20.72 | -7.09 | -67.59 | 2.53 | -43.16 | 84.21 | 229.40 | 23.89 | 31.05 | 96.70 | 0.5 | -13.59 |
| 22Q4 (16) | 0.37 | -12.46 | -20.36 | 4.98 | -16.72 | -33.24 | 22.30 | -65.45 | -57.01 | 4.44 | 333.33 | 108.99 | 185.16 | 12.72 | 16.32 | 96.22 | 4.88 | -0.65 |
| 22Q3 (15) | 0.42 | -19.05 | -18.64 | 5.98 | 11.78 | -34.0 | 64.54 | -14.37 | 22.42 | 1.03 | -12.98 | -49.94 | 164.26 | 22.14 | 15.29 | 91.74 | 12.18 | -2.13 |
| 22Q2 (14) | 0.52 | 23.56 | 1.95 | 5.35 | -17.94 | 19.42 | 75.37 | 17.88 | -34.61 | 1.18 | -14.06 | -37.8 | 134.48 | -23.18 | -4.92 | 81.78 | -26.92 | -10.16 |
| 22Q1 (13) | 0.42 | -9.04 | 21.76 | 6.52 | -12.6 | 60.99 | 63.94 | 23.27 | -39.1 | 1.37 | -35.51 | -30.0 | 175.05 | 9.97 | -23.83 | 111.91 | 15.55 | -21.43 |
| 21Q4 (12) | 0.47 | -10.58 | 18.11 | 7.46 | -17.66 | 52.24 | 51.87 | -1.61 | -61.27 | 2.13 | 3.8 | 0 | 159.18 | 11.73 | 10.13 | 96.85 | 3.32 | 8.69 |
| 21Q3 (11) | 0.52 | 1.44 | 36.44 | 9.06 | 102.23 | 101.33 | 52.72 | -54.26 | -75.91 | 2.05 | 8.13 | 0 | 142.47 | 0.73 | 3.92 | 93.74 | 2.98 | 18.94 |
| 21Q2 (10) | 0.51 | 47.57 | 22.3 | 4.48 | 10.62 | 135.79 | 115.27 | 9.78 | -11.72 | 1.89 | -3.29 | 0 | 141.44 | -38.45 | 14.62 | 91.03 | -36.09 | 23.35 |
| 21Q1 (9) | 0.35 | -11.77 | 12.37 | 4.05 | -17.35 | 29.81 | 105.00 | -21.59 | -21.32 | 1.96 | 0 | 0 | 229.80 | 58.99 | 32.99 | 142.44 | 59.85 | 28.8 |
| 20Q4 (8) | 0.39 | 3.3 | 22.87 | 4.9 | 8.89 | 48.48 | 133.91 | -38.81 | 80.98 | 0.00 | 0 | 0 | 144.54 | 5.43 | -7.71 | 89.11 | 13.07 | -6.59 |
| 20Q3 (7) | 0.38 | -9.08 | 17.16 | 4.5 | 136.84 | 37.61 | 218.84 | 67.59 | 128.46 | 0.00 | 0 | 0 | 137.10 | 11.1 | -7.85 | 78.81 | 6.79 | -10.84 |
| 20Q2 (6) | 0.42 | 35.59 | 7.95 | 1.9 | -39.1 | 58.33 | 130.58 | -2.16 | -0.63 | 0.00 | 0 | 0 | 123.40 | -28.59 | -2.23 | 73.80 | -33.27 | -5.69 |
| 20Q1 (5) | 0.31 | -3.52 | 29.49 | 3.12 | -5.45 | 89.09 | 133.46 | 80.38 | -25.85 | 0.00 | 0 | 0 | 172.80 | 10.34 | -17.06 | 110.59 | 15.92 | -12.26 |
| 19Q4 (4) | 0.32 | -1.5 | 0.0 | 3.3 | 0.92 | 0.0 | 73.99 | -22.76 | 0.0 | 0.00 | 0 | 0.0 | 156.61 | 5.26 | 0.0 | 95.40 | 7.93 | 0.0 |
| 19Q3 (3) | 0.33 | -16.23 | 0.0 | 3.27 | 172.5 | 0.0 | 95.79 | -27.11 | 0.0 | 0.00 | 0 | 0.0 | 148.78 | 17.87 | 0.0 | 88.39 | 12.96 | 0.0 |
| 19Q2 (2) | 0.39 | 62.65 | 0.0 | 1.2 | -27.27 | 0.0 | 131.41 | -26.99 | 0.0 | 0.00 | 0 | 0.0 | 126.22 | -39.42 | 0.0 | 78.25 | -37.92 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 179.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 208.34 | 0.0 | 0.0 | 126.05 | 0.0 | 0.0 |
