- 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) | 0.44 | -14.3 | 5.7 | -25.0 | 5.94 | -37.21 | -2.45 | 0 | 9.59 | 0.0 | 134.52 | 7.37 | 66.81 | -5.48 |
| 2022 (9) | 0.51 | -7.81 | 7.6 | -8.76 | 9.46 | -21.62 | 2.24 | -26.56 | 9.59 | 34.36 | 125.29 | 7.03 | 70.68 | 11.43 |
| 2021 (8) | 0.56 | -2.93 | 8.33 | -0.48 | 12.07 | 35.31 | 3.05 | 0 | 7.14 | -55.27 | 117.06 | 1.73 | 63.43 | -7.13 |
| 2020 (7) | 0.57 | 7.48 | 8.37 | 11.9 | 8.92 | -7.95 | -0.07 | 0 | 15.96 | 0.0 | 115.07 | -13.59 | 68.30 | -4.07 |
| 2019 (6) | 0.53 | -5.62 | 7.48 | 1.22 | 9.69 | 16.75 | 1.99 | -92.86 | 15.96 | 500.15 | 133.16 | -25.53 | 71.20 | -42.71 |
| 2018 (5) | 0.57 | -1.33 | 7.39 | 8.2 | 8.3 | 39.73 | 27.88 | 0 | 2.66 | 0 | 178.82 | 3.36 | 124.29 | 65.79 |
| 2017 (4) | 0.57 | 14.49 | 6.83 | 16.75 | 5.94 | 2.06 | -6.73 | 0 | 0.00 | 0 | 173.00 | -27.96 | 74.97 | -45.37 |
| 2016 (3) | 0.50 | 14.04 | 5.85 | -3.31 | 5.82 | -18.83 | -4.67 | 0 | 0.00 | 0 | 240.15 | 133.45 | 137.22 | 146.4 |
| 2015 (2) | 0.44 | 2.24 | 6.05 | 192.27 | 7.17 | -2.85 | -2.20 | 0 | 0.00 | 0 | 102.87 | -58.8 | 55.69 | -65.64 |
| 2014 (1) | 0.43 | 9.71 | 2.07 | -15.85 | 7.38 | -16.52 | -4.15 | 0 | 0.00 | 0 | 249.68 | -6.45 | 162.10 | 2.91 |
| 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) | 0.44 | -4.1 | -14.3 | 5.7 | -14.16 | -25.0 | -4.16 | -23.44 | -1400.0 | 55.40 | 0.0 | 0.0 | 134.52 | -1.99 | 7.37 | 66.81 | -10.85 | -5.48 |
| 23Q3 (19) | 0.46 | -4.8 | -11.16 | 6.64 | -7.13 | -15.31 | -3.37 | -129.25 | -246.52 | 55.40 | 0.0 | 0.0 | 137.25 | 4.2 | 8.11 | 74.94 | 9.87 | 1.59 |
| 23Q2 (18) | 0.48 | -2.69 | -9.66 | 7.15 | -3.12 | -11.07 | -1.47 | -47.0 | -129.58 | 55.40 | 0.0 | 349.19 | 131.72 | -1.33 | 5.45 | 68.21 | -7.47 | 1.04 |
| 23Q1 (17) | 0.49 | -3.55 | -7.99 | 7.38 | -2.89 | -8.32 | -1.00 | -412.5 | -165.79 | 55.40 | 0.0 | -64.71 | 133.50 | 6.55 | 8.47 | 73.72 | 4.3 | 23.01 |
| 22Q4 (16) | 0.51 | -0.58 | -7.81 | 7.6 | -3.06 | -8.76 | 0.32 | -86.09 | 120.78 | 55.40 | 0.0 | 88.09 | 125.29 | -1.31 | 7.03 | 70.68 | -4.19 | 11.43 |
| 22Q3 (15) | 0.52 | -3.19 | -7.49 | 7.84 | -2.49 | -10.09 | 2.30 | -53.72 | -36.11 | 55.40 | 349.19 | 88.09 | 126.95 | 1.63 | 5.01 | 73.77 | 9.27 | 10.7 |
| 22Q2 (14) | 0.53 | -0.89 | -7.62 | 8.04 | -0.12 | -7.48 | 4.97 | 226.97 | 29.43 | 12.33 | -92.14 | -35.28 | 124.91 | 1.5 | 5.79 | 67.51 | 12.65 | 2.03 |
| 22Q1 (13) | 0.54 | -3.36 | -6.98 | 8.05 | -3.36 | -5.85 | 1.52 | 198.7 | -76.58 | 157.00 | 433.02 | 940.88 | 123.07 | 5.13 | 5.29 | 59.93 | -5.52 | -8.92 |
| 21Q4 (12) | 0.56 | -0.23 | -2.93 | 8.33 | -4.47 | -0.48 | -1.54 | -142.78 | 36.36 | 29.45 | 0.0 | -43.48 | 117.06 | -3.17 | 1.73 | 63.43 | -4.82 | -7.13 |
| 21Q3 (11) | 0.56 | -3.33 | -0.59 | 8.72 | 0.35 | 5.95 | 3.60 | -6.25 | 766.67 | 29.45 | 54.57 | -43.48 | 120.89 | 2.39 | -17.74 | 66.64 | 0.71 | -25.57 |
| 21Q2 (10) | 0.58 | -0.21 | 5.02 | 8.69 | 1.64 | 7.68 | 3.84 | -40.83 | 12900.0 | 19.06 | 26.34 | -63.43 | 118.07 | 1.01 | -15.5 | 66.17 | 0.56 | -17.84 |
| 21Q1 (9) | 0.58 | 0.85 | 6.52 | 8.55 | 2.15 | 6.48 | 6.49 | 368.18 | 159.6 | 15.08 | -71.06 | -71.06 | 116.89 | 1.58 | -23.24 | 65.80 | -3.66 | -17.99 |
| 20Q4 (8) | 0.57 | 2.17 | 7.48 | 8.37 | 1.7 | 11.9 | -2.42 | -348.15 | -202.11 | 52.11 | 0.0 | -34.7 | 115.07 | -21.7 | -13.59 | 68.30 | -23.71 | -4.07 |
| 20Q3 (7) | 0.56 | 2.13 | 9.99 | 8.23 | 1.98 | 21.75 | -0.54 | -1700.0 | -113.92 | 52.11 | 0.0 | 45.09 | 146.96 | 5.17 | -11.16 | 89.53 | 11.16 | -6.58 |
| 20Q2 (6) | 0.55 | 1.22 | 6.64 | 8.07 | 0.5 | 17.81 | -0.03 | -101.2 | -102.29 | 52.11 | 0.0 | 17.63 | 139.73 | -8.24 | -15.99 | 80.54 | 0.39 | -14.6 |
| 20Q1 (5) | 0.54 | 1.76 | 0.65 | 8.03 | 7.35 | 10.0 | 2.50 | 5.49 | 443.48 | 52.11 | -34.7 | 0 | 152.28 | 14.36 | 2.73 | 80.23 | 12.68 | -3.06 |
| 19Q4 (4) | 0.53 | 4.57 | 0.0 | 7.48 | 10.65 | 0.0 | 2.37 | -38.92 | 0.0 | 79.80 | 122.18 | 0.0 | 133.16 | -19.51 | 0.0 | 71.20 | -25.71 | 0.0 |
| 19Q3 (3) | 0.51 | -0.99 | 0.0 | 6.76 | -1.31 | 0.0 | 3.88 | 196.18 | 0.0 | 35.92 | -18.92 | 0.0 | 165.43 | -0.54 | 0.0 | 95.84 | 1.62 | 0.0 |
| 19Q2 (2) | 0.52 | -4.47 | 0.0 | 6.85 | -6.16 | 0.0 | 1.31 | 184.78 | 0.0 | 44.30 | 0 | 0.0 | 166.32 | 12.2 | 0.0 | 94.31 | 13.96 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 7.3 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 148.24 | 0.0 | 0.0 | 82.76 | 0.0 | 0.0 |
