- 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) | 0.31 | -18.18 | 3.97 | -8.74 | 15.43 | -44.6 | 53.05 | 40.94 | 0.35 | 44.17 | 345.39 | 29.12 | 61.12 | -31.59 |
| 2022 (9) | 0.38 | -27.29 | 4.35 | 4.07 | 27.85 | 250.31 | 37.64 | 0 | 0.24 | -99.72 | 267.49 | 63.81 | 89.35 | -4.14 |
| 2021 (8) | 0.53 | -19.72 | 4.18 | -27.56 | 7.95 | 51.43 | -0.42 | 0 | 87.00 | 0.0 | 163.29 | 58.38 | 93.21 | 107.23 |
| 2020 (7) | 0.66 | 8.66 | 5.77 | 43.53 | 5.25 | 11.46 | -2.95 | 0 | 87.00 | 0.0 | 103.10 | -17.95 | 44.98 | -23.97 |
| 2019 (6) | 0.61 | -5.75 | 4.02 | -30.81 | 4.71 | 107.49 | -5.85 | 0 | 87.00 | 0.0 | 125.66 | 23.22 | 59.16 | 23.25 |
| 2018 (5) | 0.64 | 22.31 | 5.81 | 9.01 | 2.27 | -74.0 | -21.63 | 0 | 87.00 | 0.0 | 101.98 | -27.09 | 48.00 | 74.8 |
| 2017 (4) | 0.53 | -5.09 | 5.33 | 34.26 | 8.73 | 1.63 | 1.25 | -91.21 | 87.00 | 3235.0 | 139.87 | 9.89 | 27.46 | -26.36 |
| 2016 (3) | 0.55 | 30.17 | 3.97 | 100.51 | 8.59 | 76.75 | 14.22 | 51.6 | 2.61 | -32.04 | 127.28 | -37.86 | 37.29 | -27.68 |
| 2015 (2) | 0.43 | -18.44 | 1.98 | -13.91 | 4.86 | 59.34 | 9.38 | 29.56 | 3.84 | -45.55 | 204.82 | 9.58 | 51.56 | -39.35 |
| 2014 (1) | 0.52 | -14.71 | 2.3 | 100.0 | 3.05 | -7.29 | 7.24 | 106.27 | 7.05 | 0 | 186.91 | 23.89 | 85.01 | 18.61 |
| 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) | 0.31 | -2.48 | -18.18 | 3.97 | 11.83 | -8.74 | 2.62 | -91.51 | -97.35 | 25.60 | 3915.69 | 7807.1 | 345.39 | 14.47 | 29.12 | 61.12 | -22.93 | -31.59 |
| 23Q3 (19) | 0.32 | 5.98 | -36.54 | 3.55 | 85.86 | -43.56 | 30.85 | -86.95 | 52.12 | 0.64 | 0 | -63.92 | 301.73 | 0.06 | 65.95 | 79.30 | 19.12 | -16.07 |
| 23Q2 (18) | 0.30 | 26.74 | -37.48 | 1.91 | 15.76 | -62.84 | 236.33 | 2068.17 | 2114.9 | 0.00 | 0 | -100.0 | 301.55 | -22.6 | 64.81 | 66.57 | -26.55 | 9.24 |
| 23Q1 (17) | 0.24 | -37.54 | -48.2 | 1.65 | -62.07 | -60.71 | 10.90 | -88.96 | 1.02 | 0.00 | -100.0 | -100.0 | 389.58 | 45.64 | 108.32 | 90.63 | 1.43 | 49.65 |
| 22Q4 (16) | 0.38 | -24.36 | -27.29 | 4.35 | -30.84 | 4.07 | 98.75 | 386.93 | 5743.2 | 0.32 | -81.68 | -99.79 | 267.49 | 47.12 | 63.81 | 89.35 | -5.43 | -4.14 |
| 22Q3 (15) | 0.51 | 4.42 | -28.56 | 6.29 | 22.37 | -17.67 | 20.28 | 90.07 | 550.67 | 1.77 | -70.99 | -89.35 | 181.82 | -0.63 | 70.34 | 94.48 | 55.04 | 107.24 |
| 22Q2 (14) | 0.49 | 5.01 | -21.19 | 5.14 | 22.38 | 12.47 | 10.67 | -1.11 | 2325.0 | 6.09 | 26.17 | -63.31 | 182.97 | -2.16 | 60.66 | 60.94 | 0.63 | 63.64 |
| 22Q1 (13) | 0.46 | -12.33 | -23.65 | 4.2 | 0.48 | -0.71 | 10.79 | 538.46 | 11888.89 | 4.83 | -96.82 | -70.92 | 187.01 | 14.53 | 77.08 | 60.56 | -35.03 | 88.43 |
| 21Q4 (12) | 0.53 | -25.68 | -19.72 | 4.18 | -45.29 | -27.56 | 1.69 | 137.56 | -58.58 | 152.00 | 815.66 | 815.66 | 163.29 | 52.98 | 58.38 | 93.21 | 104.45 | 107.23 |
| 21Q3 (11) | 0.71 | 15.19 | 5.25 | 7.64 | 67.18 | 40.44 | -4.50 | -1122.73 | 52.18 | 16.60 | 0.0 | 0 | 106.74 | -6.28 | 6.23 | 45.59 | 22.42 | 5.95 |
| 21Q2 (10) | 0.62 | 1.73 | -3.94 | 4.57 | 8.04 | -10.74 | 0.44 | 388.89 | 105.38 | 16.60 | 0.0 | 0 | 113.89 | 7.84 | 6.51 | 37.24 | 15.87 | -23.59 |
| 21Q1 (9) | 0.61 | -7.82 | -2.0 | 4.23 | -26.69 | -17.38 | 0.09 | -97.79 | -80.43 | 16.60 | 0.0 | 0 | 105.61 | 2.43 | -10.15 | 32.14 | -28.55 | -40.97 |
| 20Q4 (8) | 0.66 | -2.56 | 8.66 | 5.77 | 6.07 | 43.53 | 4.08 | 143.36 | 124.53 | 16.60 | 0 | 0 | 103.10 | 2.61 | -17.95 | 44.98 | 4.53 | -23.97 |
| 20Q3 (7) | 0.68 | 5.13 | 17.36 | 5.44 | 6.25 | 31.4 | -9.41 | -15.04 | -711.21 | 0.00 | 0 | 0 | 100.48 | -6.03 | -19.62 | 43.03 | -11.72 | -33.7 |
| 20Q2 (6) | 0.64 | 3.78 | -7.66 | 5.12 | 0.0 | -2.1 | -8.18 | -1878.26 | -79.39 | 0.00 | 0 | 0 | 106.93 | -9.03 | 28.97 | 48.74 | -10.49 | 57.53 |
| 20Q1 (5) | 0.62 | 2.21 | -6.49 | 5.12 | 27.36 | -3.03 | 0.46 | 102.77 | 108.04 | 0.00 | 0 | 0 | 117.54 | -6.46 | 33.67 | 54.45 | -7.96 | 68.52 |
| 19Q4 (4) | 0.61 | 5.24 | 0.0 | 4.02 | -2.9 | 0.0 | -16.63 | -1333.62 | 0.0 | 0.00 | 0 | 0.0 | 125.66 | 0.53 | 0.0 | 59.16 | -8.84 | 0.0 |
| 19Q3 (3) | 0.58 | -17.28 | 0.0 | 4.14 | -20.84 | 0.0 | -1.16 | 74.56 | 0.0 | 0.00 | 0 | 0.0 | 125.00 | 50.77 | 0.0 | 64.90 | 109.76 | 0.0 |
| 19Q2 (2) | 0.70 | 5.09 | 0.0 | 5.23 | -0.95 | 0.0 | -4.56 | 20.28 | 0.0 | 0.00 | 0 | 0.0 | 82.91 | -5.71 | 0.0 | 30.94 | -4.24 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 5.28 | 0.0 | 0.0 | -5.72 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 87.93 | 0.0 | 0.0 | 32.31 | 0.0 | 0.0 |
