- 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) | 0.41 | 2.19 | 183.21 | 1.99 | 157.19 | -13.52 | -10.46 | 0 | 0.43 | 0.0 | 187.03 | -49.13 | 77.97 | -56.28 |
| 2022 (9) | 0.40 | 102.98 | 179.63 | 391.33 | 181.77 | -19.38 | 0.79 | -99.9 | 0.43 | 0.0 | 367.65 | 7.33 | 178.34 | -19.38 |
| 2021 (8) | 0.20 | 38.27 | 36.56 | 334.72 | 225.47 | 36.02 | 791.09 | 19.21 | 0.43 | 341.92 | 342.53 | -23.56 | 221.20 | -22.89 |
| 2020 (7) | 0.14 | 6.0 | 8.41 | 3904.76 | 165.76 | -19.02 | 663.61 | 44.71 | 0.10 | 0 | 448.12 | -2.91 | 286.85 | 19.22 |
| 2019 (6) | 0.14 | -4.86 | 0.21 | 250.0 | 204.68 | -17.27 | 458.58 | -79.27 | 0.00 | 0 | 461.53 | 22.36 | 240.60 | 18.3 |
| 2018 (5) | 0.14 | -11.97 | 0.06 | -85.0 | 247.41 | 5.95 | 2211.87 | -23.99 | 0.00 | 0 | 377.19 | 24.65 | 203.38 | 17.32 |
| 2017 (4) | 0.16 | -3.01 | 0.4 | -60.4 | 233.51 | 17.23 | 2909.95 | 349.55 | 0.00 | 0 | 302.59 | 12.41 | 173.36 | 17.66 |
| 2016 (3) | 0.17 | -8.48 | 1.01 | -74.23 | 199.19 | -0.53 | 647.30 | 557.83 | 0.00 | -99.4 | 269.18 | 0.24 | 147.34 | 12.61 |
| 2015 (2) | 0.18 | -32.2 | 3.92 | -85.49 | 200.25 | -17.73 | 98.40 | 309.66 | 0.14 | -95.44 | 268.54 | 55.77 | 130.84 | 45.49 |
| 2014 (1) | 0.27 | -0.3 | 27.01 | 11.38 | 243.4 | -7.41 | 24.02 | -66.83 | 3.07 | 0 | 172.39 | -10.81 | 89.93 | -13.98 |
| 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) | 0.41 | -5.65 | 2.19 | 183.21 | -11.87 | 1.99 | -11.72 | -139.67 | -17.79 | 8.88 | 0.0 | 0.0 | 187.03 | 4.15 | -49.13 | 77.97 | 2.85 | -56.28 |
| 23Q3 (19) | 0.44 | 2.67 | 13.42 | 207.89 | 11.35 | 23.74 | -4.89 | 77.5 | 81.15 | 8.88 | 0.0 | 0.0 | 179.58 | -36.21 | -50.09 | 75.81 | -45.66 | -58.45 |
| 23Q2 (18) | 0.42 | 3.01 | 22.33 | 186.7 | 0.08 | 74.32 | -21.73 | -508.68 | -251.64 | 8.88 | 0.0 | 0.0 | 281.52 | 2.95 | -0.67 | 139.52 | 6.2 | -12.17 |
| 23Q1 (17) | 0.41 | 2.41 | 46.22 | 186.56 | 3.86 | 212.34 | -3.57 | 64.12 | -102.95 | 8.88 | 0.0 | 0.0 | 273.45 | -25.62 | -12.25 | 131.37 | -26.34 | -30.24 |
| 22Q4 (16) | 0.40 | 4.72 | 102.98 | 179.63 | 6.92 | 391.33 | -9.95 | 61.64 | -102.82 | 8.88 | 0.0 | 193.46 | 367.65 | 2.18 | 7.33 | 178.34 | -2.26 | -19.38 |
| 22Q3 (15) | 0.38 | 10.73 | 155.87 | 168.01 | 56.87 | 1571.74 | -25.94 | -281.02 | -103.34 | 8.88 | 0.0 | 2040.84 | 359.81 | 26.95 | -4.67 | 182.47 | 14.86 | -24.87 |
| 22Q2 (14) | 0.35 | 23.13 | 156.93 | 107.1 | 79.31 | 53450.0 | 14.33 | -88.14 | -98.97 | 8.88 | 0.0 | 0 | 283.42 | -9.05 | -32.28 | 158.86 | -15.64 | -44.38 |
| 22Q1 (13) | 0.28 | 42.17 | 108.67 | 59.73 | 63.38 | 199000.0 | 120.82 | -65.77 | -87.44 | 8.88 | 193.46 | 0 | 311.61 | -9.03 | -30.17 | 188.32 | -14.86 | -43.27 |
| 21Q4 (12) | 0.20 | 32.0 | 38.27 | 36.56 | 263.78 | 334.72 | 353.00 | -54.55 | -56.31 | 3.03 | 629.52 | 1395.76 | 342.53 | -9.25 | -23.56 | 221.20 | -8.92 | -22.89 |
| 21Q3 (11) | 0.15 | 11.19 | 16.19 | 10.05 | 4925.0 | 56.79 | 776.75 | -44.01 | -29.1 | 0.41 | 0 | 0 | 377.43 | -9.81 | -18.21 | 242.87 | -14.96 | -19.04 |
| 21Q2 (10) | 0.13 | 0.0 | 21.86 | 0.2 | 566.67 | -83.33 | 1387.30 | 44.2 | 172.62 | 0.00 | 0 | 0 | 418.49 | -6.21 | -27.45 | 285.61 | -13.95 | -35.72 |
| 21Q1 (9) | 0.13 | -5.8 | 14.23 | 0.03 | -99.64 | -99.17 | 962.08 | 19.07 | 1626.94 | 0.00 | -100.0 | 0 | 446.21 | -0.43 | -27.43 | 331.93 | 15.72 | -28.31 |
| 20Q4 (8) | 0.14 | 10.92 | 6.0 | 8.41 | 31.2 | 3904.76 | 807.98 | -26.25 | 269.09 | 0.20 | 0 | 0 | 448.12 | -2.89 | -2.91 | 286.85 | -4.37 | 19.22 |
| 20Q3 (7) | 0.13 | 16.62 | -4.51 | 6.41 | 434.17 | 968.33 | 1095.56 | 115.29 | 135.88 | 0.00 | 0 | 0 | 461.46 | -20.0 | 1.01 | 299.97 | -32.48 | 30.43 |
| 20Q2 (6) | 0.11 | -6.27 | -16.83 | 1.2 | -66.85 | 1900.0 | 508.87 | 813.43 | -25.99 | 0.00 | 0 | 0 | 576.83 | -6.19 | 27.31 | 444.30 | -4.04 | 89.17 |
| 20Q1 (5) | 0.12 | -12.58 | -17.87 | 3.62 | 1623.81 | 18000.0 | 55.71 | -74.55 | -88.81 | 0.00 | 0 | 0 | 614.88 | 33.23 | 44.0 | 463.01 | 92.44 | 102.22 |
| 19Q4 (4) | 0.14 | -0.07 | 0.0 | 0.21 | -65.0 | 0.0 | 218.91 | -52.87 | 0.0 | 0.00 | 0 | 0.0 | 461.53 | 1.02 | 0.0 | 240.60 | 4.61 | 0.0 |
| 19Q3 (3) | 0.14 | 1.58 | 0.0 | 0.6 | 900.0 | 0.0 | 464.45 | -32.45 | 0.0 | 0.00 | 0 | 0.0 | 456.86 | 0.83 | 0.0 | 229.99 | -2.08 | 0.0 |
| 19Q2 (2) | 0.13 | -7.44 | 0.0 | 0.06 | 200.0 | 0.0 | 687.55 | 38.06 | 0.0 | 0.00 | 0 | 0.0 | 453.09 | 6.11 | 0.0 | 234.87 | 2.58 | 0.0 |
| 19Q1 (1) | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 498.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 427.01 | 0.0 | 0.0 | 228.96 | 0.0 | 0.0 |
