- 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) | 0.60 | -5.94 | 21.66 | -8.45 | 36.55 | -34.63 | -2.06 | 0 | 1.48 | 0.0 | 138.48 | -6.97 | 44.55 | -27.49 |
| 2022 (9) | 0.63 | 2.55 | 23.66 | 42.36 | 55.91 | 21.17 | 8.74 | 100.92 | 1.48 | -24.07 | 148.85 | 14.81 | 61.44 | 11.14 |
| 2021 (8) | 0.62 | -10.75 | 16.62 | 25.15 | 46.14 | 14.69 | 4.35 | 271.79 | 1.95 | -63.61 | 129.65 | 13.97 | 55.28 | -13.75 |
| 2020 (7) | 0.69 | -5.74 | 13.28 | -11.7 | 40.23 | -0.84 | 1.17 | 0 | 5.36 | 556.77 | 113.76 | -11.17 | 64.09 | -10.97 |
| 2019 (6) | 0.74 | -4.23 | 15.04 | -35.45 | 40.57 | 3.23 | -3.49 | 0 | 0.82 | 0.0 | 128.07 | 16.07 | 71.99 | 11.22 |
| 2018 (5) | 0.77 | 34.31 | 23.3 | 25.95 | 39.3 | -8.52 | -27.60 | 0 | 0.82 | 0.0 | 110.34 | -27.83 | 64.73 | -42.14 |
| 2017 (4) | 0.57 | -1.06 | 18.5 | -9.93 | 42.96 | -5.71 | -0.24 | 0 | 0.82 | 0.0 | 152.89 | 4.61 | 111.88 | 5.43 |
| 2016 (3) | 0.58 | -3.35 | 20.54 | 4.32 | 45.56 | -25.25 | 3.23 | -70.45 | 0.82 | 252.53 | 146.15 | -5.86 | 106.12 | 1.27 |
| 2015 (2) | 0.60 | 3.48 | 19.69 | 43.62 | 60.95 | 42.84 | 10.93 | 78.3 | 0.23 | -18.28 | 155.25 | -0.21 | 104.79 | 19.73 |
| 2014 (1) | 0.58 | -1.2 | 13.71 | -12.68 | 42.67 | -10.3 | 6.13 | -5.55 | 0.28 | 0 | 155.58 | 15.29 | 87.52 | -4.94 |
| 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) | 0.60 | -0.72 | -5.94 | 21.66 | -5.21 | -8.45 | -5.33 | -707.58 | -241.01 | 49.50 | 0.0 | 0.0 | 138.48 | -0.42 | -6.97 | 44.55 | -3.45 | -27.49 |
| 23Q3 (19) | 0.60 | -1.62 | -2.99 | 22.85 | -5.89 | 9.96 | -0.66 | 46.77 | -104.71 | 49.50 | 0.0 | 1882.53 | 139.06 | -4.55 | -7.45 | 46.14 | -7.16 | -26.99 |
| 23Q2 (18) | 0.61 | -2.65 | -1.97 | 24.28 | -6.97 | 36.71 | -1.24 | 8.15 | -109.93 | 49.50 | 0.0 | 1397.07 | 145.69 | -1.91 | -1.63 | 49.70 | -18.8 | -7.6 |
| 23Q1 (17) | 0.63 | -1.09 | 2.4 | 26.1 | 10.31 | 50.35 | -1.35 | -135.71 | -125.23 | 49.50 | 0.0 | 466.09 | 148.52 | -0.22 | 0.1 | 61.21 | -0.37 | 3.55 |
| 22Q4 (16) | 0.63 | 2.41 | 2.55 | 23.66 | 13.86 | 42.36 | 3.78 | -73.02 | -40.28 | 49.50 | 1882.53 | 1122.22 | 148.85 | -0.94 | 14.81 | 61.44 | -2.78 | 11.14 |
| 22Q3 (15) | 0.62 | -0.59 | 0.08 | 20.78 | 17.0 | 39.37 | 14.01 | 12.17 | 71.06 | 2.50 | -24.49 | -18.98 | 150.26 | 1.46 | 10.64 | 63.20 | 17.49 | 2.68 |
| 22Q2 (14) | 0.62 | 1.7 | 5.34 | 17.76 | 2.3 | 35.37 | 12.49 | 133.46 | 190.47 | 3.31 | -62.19 | -48.1 | 148.10 | -0.18 | 3.97 | 53.79 | -9.0 | -17.04 |
| 22Q1 (13) | 0.61 | -0.94 | -14.19 | 17.36 | 4.45 | 6.37 | 5.35 | -15.48 | 794.81 | 8.74 | 115.91 | 10393.02 | 148.37 | 14.44 | 30.79 | 59.11 | 6.93 | 4.05 |
| 21Q4 (12) | 0.62 | -0.06 | -10.75 | 16.62 | 11.47 | 25.15 | 6.33 | -22.71 | 322.11 | 4.05 | 31.42 | 4760.0 | 129.65 | -4.54 | 13.97 | 55.28 | -10.19 | -13.75 |
| 21Q3 (11) | 0.62 | 4.63 | -9.59 | 14.91 | 13.64 | 34.81 | 8.19 | 90.47 | 154.35 | 3.08 | -51.63 | 3597.96 | 135.81 | -4.66 | 5.01 | 61.55 | -5.07 | -29.68 |
| 21Q2 (10) | 0.59 | -17.16 | -16.53 | 13.12 | -19.61 | 9.06 | 4.30 | 658.44 | 56.36 | 6.37 | 7544.44 | 6270.37 | 142.45 | 25.57 | 10.93 | 64.84 | 14.13 | -18.42 |
| 21Q1 (9) | 0.71 | 3.03 | -0.79 | 16.32 | 22.89 | 10.94 | -0.77 | 72.98 | -174.76 | 0.08 | 0.0 | -99.93 | 113.44 | -0.28 | -14.0 | 56.81 | -11.36 | -21.57 |
| 20Q4 (8) | 0.69 | 1.24 | -5.74 | 13.28 | 20.07 | -11.7 | -2.85 | -188.51 | -1457.14 | 0.08 | 0.0 | -98.0 | 113.76 | -12.04 | -11.17 | 64.09 | -26.78 | -10.97 |
| 20Q3 (7) | 0.68 | -3.4 | -16.78 | 11.06 | -8.06 | -36.14 | 3.22 | 17.09 | 319.05 | 0.08 | -16.67 | 0 | 129.33 | 0.72 | 16.68 | 87.53 | 10.13 | 58.22 |
| 20Q2 (6) | 0.71 | -1.54 | -12.22 | 12.03 | -18.22 | -35.18 | 2.75 | 166.99 | 128.92 | 0.10 | -99.92 | 0 | 128.41 | -2.65 | 12.84 | 79.48 | 9.73 | 30.55 |
| 20Q1 (5) | 0.72 | -2.11 | -7.68 | 14.71 | -2.19 | -25.93 | 1.03 | 390.48 | 142.04 | 128.00 | 2968.49 | 0 | 131.91 | 3.0 | 9.51 | 72.43 | 0.61 | 6.39 |
| 19Q4 (4) | 0.74 | -10.62 | 0.0 | 15.04 | -13.16 | 0.0 | 0.21 | 114.29 | 0.0 | 4.17 | 0 | 0.0 | 128.07 | 15.54 | 0.0 | 71.99 | 30.13 | 0.0 |
| 19Q3 (3) | 0.82 | 1.9 | 0.0 | 17.32 | -6.68 | 0.0 | -1.47 | 84.54 | 0.0 | 0.00 | 0 | 0.0 | 110.84 | -2.6 | 0.0 | 55.32 | -9.13 | 0.0 |
| 19Q2 (2) | 0.81 | 3.54 | 0.0 | 18.56 | -6.55 | 0.0 | -9.51 | -288.16 | 0.0 | 0.00 | 0 | 0.0 | 113.80 | -5.53 | 0.0 | 60.88 | -10.58 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 19.86 | 0.0 | 0.0 | -2.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 120.46 | 0.0 | 0.0 | 68.08 | 0.0 | 0.0 |
