- 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) | 0.85 | 37.87 | 3.09 | 86.14 | 1.68 | -53.59 | -15.88 | 0 | 15.00 | 0.0 | 44.79 | -33.55 | 11.54 | -55.43 |
| 2022 (9) | 0.62 | -0.18 | 1.66 | -14.43 | 3.62 | -50.95 | -8.16 | 0 | 15.00 | 0.0 | 67.40 | -11.16 | 25.89 | -27.25 |
| 2021 (8) | 0.62 | -26.56 | 1.94 | -78.18 | 7.38 | -75.85 | 1.53 | 0 | 15.00 | 1018.95 | 75.87 | -4.72 | 35.59 | -28.22 |
| 2020 (7) | 0.84 | 26.2 | 8.89 | 23.99 | 30.56 | 25.04 | -28.22 | 0 | 1.34 | 0.0 | 79.63 | -18.2 | 49.58 | -26.92 |
| 2019 (6) | 0.67 | -8.52 | 7.17 | -42.08 | 24.44 | -70.12 | -0.52 | 0 | 1.34 | 0.0 | 97.35 | 8.93 | 67.84 | 46.43 |
| 2018 (5) | 0.73 | -9.63 | 12.38 | -60.82 | 81.8 | -49.91 | -7.79 | 0 | 1.34 | 0.0 | 89.37 | -1.0 | 46.33 | 6.04 |
| 2017 (4) | 0.81 | -0.42 | 31.6 | -34.45 | 163.3 | -22.64 | -3.52 | 0 | 1.34 | 0.0 | 90.27 | -10.11 | 43.69 | -9.86 |
| 2016 (3) | 0.81 | 16.57 | 48.21 | 21.8 | 211.09 | 2.77 | -9.76 | 0 | 1.34 | 0.0 | 100.42 | -13.03 | 48.47 | -39.67 |
| 2015 (2) | 0.69 | -2.74 | 39.58 | 9.13 | 205.4 | -24.05 | -2.61 | 0 | 1.34 | 0.0 | 115.47 | -2.56 | 80.34 | -7.97 |
| 2014 (1) | 0.71 | -3.46 | 36.27 | 19.35 | 270.43 | -11.94 | 2.91 | -44.04 | 1.34 | 0 | 118.50 | 3.77 | 87.30 | 7.02 |
| 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) | 0.85 | 7.31 | 37.87 | 3.09 | 16.6 | 86.14 | -12.87 | 12.21 | 80.92 | 0.81 | 0.0 | 0.0 | 44.79 | 16.98 | -33.55 | 11.54 | -24.53 | -55.43 |
| 23Q3 (19) | 0.79 | 9.22 | 42.84 | 2.65 | 21.0 | 52.3 | -14.66 | 2.01 | 30.95 | 0.81 | 0.0 | 0.0 | 38.29 | -17.37 | -46.04 | 15.29 | -17.04 | -56.13 |
| 23Q2 (18) | 0.73 | 5.04 | 42.8 | 2.19 | 14.66 | 6.83 | -14.96 | 26.12 | -224.46 | 0.81 | 0.0 | 0.0 | 46.34 | -25.58 | -46.51 | 18.43 | -31.23 | -63.58 |
| 23Q1 (17) | 0.69 | 11.99 | 9.26 | 1.91 | 15.06 | 1.06 | -20.25 | 69.97 | -49.45 | 0.81 | 0.0 | 257.41 | 62.27 | -7.61 | 0.21 | 26.80 | 3.51 | 8.77 |
| 22Q4 (16) | 0.62 | 11.18 | -0.18 | 1.66 | -4.6 | -14.43 | -67.44 | -217.66 | -250.77 | 0.81 | 0.0 | 257.41 | 67.40 | -5.02 | -11.16 | 25.89 | -25.71 | -27.25 |
| 22Q3 (15) | 0.55 | 9.19 | -44.13 | 1.74 | -15.12 | -80.09 | -21.23 | -276.62 | -314.65 | 0.81 | 0.0 | -83.42 | 70.96 | -18.1 | 36.25 | 34.85 | -31.14 | 108.68 |
| 22Q2 (14) | 0.51 | -19.64 | -46.53 | 2.05 | 8.47 | -74.5 | 12.02 | 188.71 | 161.61 | 0.81 | 257.41 | -83.42 | 86.64 | 39.43 | 144.06 | 50.61 | 105.4 | 292.02 |
| 22Q1 (13) | 0.63 | 2.32 | -27.29 | 1.89 | -2.58 | -78.74 | -13.55 | -130.29 | 32.69 | 0.23 | 0.0 | -95.36 | 62.14 | -18.1 | 7.29 | 24.64 | -30.77 | -0.44 |
| 21Q4 (12) | 0.62 | -37.78 | -26.56 | 1.94 | -77.8 | -78.18 | 44.73 | 973.63 | 190.2 | 0.23 | -95.36 | -95.36 | 75.87 | 45.68 | -4.72 | 35.59 | 113.11 | -28.22 |
| 21Q3 (11) | 0.99 | 4.51 | 30.19 | 8.74 | 8.71 | 4.8 | -5.12 | 73.76 | 82.31 | 4.88 | 0.0 | 0.0 | 52.08 | 46.7 | -35.1 | 16.70 | 29.36 | -62.66 |
| 21Q2 (10) | 0.95 | 9.28 | 40.87 | 8.04 | -9.56 | 12.92 | -19.51 | 3.08 | -11.93 | 4.88 | 0.0 | 0.0 | 35.50 | -38.71 | -60.23 | 12.91 | -47.84 | -76.6 |
| 21Q1 (9) | 0.87 | 3.34 | 35.31 | 8.89 | 0.0 | 55.15 | -20.13 | 59.41 | 8.21 | 4.88 | 0.0 | 0.0 | 57.92 | -27.26 | -38.32 | 24.75 | -50.08 | -55.45 |
| 20Q4 (8) | 0.84 | 10.31 | 26.2 | 8.89 | 6.59 | 23.99 | -49.59 | -71.3 | -1607.29 | 4.88 | 0.0 | 0.0 | 79.63 | -0.77 | -18.2 | 49.58 | 10.87 | -26.92 |
| 20Q3 (7) | 0.76 | 13.08 | 20.33 | 8.34 | 17.13 | -6.71 | -28.95 | -66.09 | -776.4 | 4.88 | 0.0 | -49.43 | 80.25 | -10.09 | -24.72 | 44.72 | -18.94 | -16.27 |
| 20Q2 (6) | 0.67 | 4.97 | 1.51 | 7.12 | 24.26 | -29.01 | -17.43 | 20.52 | -1577.12 | 4.88 | 0.0 | -94.66 | 89.26 | -4.94 | -14.03 | 55.17 | -0.68 | 13.64 |
| 20Q1 (5) | 0.64 | -3.62 | -10.53 | 5.73 | -20.08 | -52.53 | -21.93 | -766.57 | -246.45 | 4.88 | 0.0 | 0 | 93.90 | -3.54 | 13.94 | 55.55 | -18.12 | 59.76 |
| 19Q4 (4) | 0.67 | 5.18 | 0.0 | 7.17 | -19.8 | 0.0 | 3.29 | -23.13 | 0.0 | 4.88 | -49.43 | 0.0 | 97.35 | -8.68 | 0.0 | 67.84 | 27.02 | 0.0 |
| 19Q3 (3) | 0.63 | -4.61 | 0.0 | 8.94 | -10.87 | 0.0 | 4.28 | 262.71 | 0.0 | 9.64 | -89.45 | 0.0 | 106.60 | 2.67 | 0.0 | 53.41 | 10.01 | 0.0 |
| 19Q2 (2) | 0.66 | -7.48 | 0.0 | 10.03 | -16.9 | 0.0 | 1.18 | 118.64 | 0.0 | 91.33 | 0 | 0.0 | 103.83 | 25.99 | 0.0 | 48.55 | 39.63 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 12.07 | 0.0 | 0.0 | -6.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 82.41 | 0.0 | 0.0 | 34.77 | 0.0 | 0.0 |
