- 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) | 0.30 | -12.53 | 2.72 | -20.0 | 6.56 | 23.08 | 12.02 | -19.06 | 5.04 | -55.52 | 50.92 | -18.55 | 30.54 | -35.54 |
| 2022 (9) | 0.34 | 93.08 | 3.4 | 844.44 | 5.33 | 51.85 | 14.85 | 0 | 11.33 | 0 | 62.52 | 35.68 | 47.38 | 50.99 |
| 2021 (8) | 0.18 | 21.05 | 0.36 | 0 | 3.51 | -38.74 | -58.50 | 0 | 0.00 | 0 | 46.08 | -43.72 | 31.38 | -54.16 |
| 2020 (7) | 0.15 | -28.7 | 0 | 0 | 5.73 | 34.82 | 109.55 | 0 | 0.00 | 0 | 81.88 | 83.09 | 68.45 | 88.31 |
| 2019 (6) | 0.21 | 13.69 | 1.5 | 36.36 | 4.25 | 14.86 | -7.31 | 0 | 0.00 | 0 | 44.72 | 56.86 | 36.35 | 93.97 |
| 2018 (5) | 0.18 | 15.2 | 1.1 | 66.67 | 3.7 | -17.41 | -17.27 | 0 | 0.00 | 0 | 28.51 | 1.89 | 18.74 | 26.28 |
| 2017 (4) | 0.16 | -4.61 | 0.66 | 4.76 | 4.48 | -13.35 | 16.46 | -77.77 | 0.00 | 0 | 27.98 | -23.8 | 14.84 | -24.82 |
| 2016 (3) | 0.16 | 0.49 | 0.63 | 26.0 | 5.17 | -6.85 | 74.05 | -43.36 | 0.00 | 0 | 36.72 | 14.39 | 19.74 | 27.19 |
| 2015 (2) | 0.16 | -8.38 | 0.5 | -9.09 | 5.55 | -7.96 | 130.73 | 212.68 | 0.00 | 0 | 32.10 | 5.91 | 15.52 | -15.88 |
| 2014 (1) | 0.18 | -23.27 | 0.55 | -67.65 | 6.03 | 15.96 | 41.81 | 405.56 | 0.00 | 0 | 30.31 | 6.95 | 18.45 | 4.53 |
| 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) | 0.30 | 0.4 | -12.53 | 2.72 | -2.16 | -20.0 | -3.78 | -118.72 | -110.64 | 7.67 | 0.0 | -63.36 | 50.92 | -10.15 | -18.55 | 30.54 | -23.05 | -35.54 |
| 23Q3 (19) | 0.30 | -3.58 | -3.64 | 2.78 | -2.11 | -0.71 | 20.19 | 685.6 | -81.4 | 7.67 | -91.12 | 60.0 | 56.67 | 19.36 | 1.65 | 39.69 | 38.82 | -8.65 |
| 23Q2 (18) | 0.31 | -6.46 | 7.64 | 2.84 | -21.11 | 7.17 | 2.57 | -91.79 | 104.23 | 86.33 | 356.1 | 264.79 | 47.48 | -20.08 | 10.42 | 28.59 | -37.1 | -13.02 |
| 23Q1 (17) | 0.33 | -3.41 | 55.88 | 3.6 | 5.88 | 174.81 | 31.29 | -11.93 | 166.52 | 18.93 | -9.53 | -20.02 | 59.41 | -4.97 | 25.28 | 45.45 | -4.07 | 28.97 |
| 22Q4 (16) | 0.34 | 10.61 | 93.08 | 3.4 | 21.43 | 844.44 | 35.53 | -67.27 | 214.54 | 20.92 | 336.66 | 0 | 62.52 | 12.14 | 35.68 | 47.38 | 9.04 | 50.99 |
| 22Q3 (15) | 0.31 | 7.71 | 105.7 | 2.8 | 5.66 | 483.33 | 108.55 | 278.51 | 178.59 | 4.79 | -79.75 | 0 | 55.75 | 29.65 | 17.77 | 43.45 | 32.19 | 27.23 |
| 22Q2 (14) | 0.29 | 35.47 | 81.13 | 2.65 | 102.29 | 0 | -60.81 | -617.97 | 89.14 | 23.67 | 0.0 | 0 | 43.00 | -9.32 | -21.48 | 32.87 | -6.73 | -25.26 |
| 22Q1 (13) | 0.21 | 19.64 | 74.69 | 1.31 | 263.89 | 0 | 11.74 | 137.85 | -98.18 | 23.67 | 0 | 0 | 47.42 | 2.91 | -49.02 | 35.24 | 12.3 | -54.55 |
| 21Q4 (12) | 0.18 | 17.84 | 21.05 | 0.36 | -25.0 | 0 | -31.02 | 77.54 | -104.51 | 0.00 | 0 | 0 | 46.08 | -2.66 | -43.72 | 31.38 | -8.11 | -54.16 |
| 21Q3 (11) | 0.15 | -5.16 | 10.07 | 0.48 | 0 | 0 | -138.13 | 75.32 | -117.45 | 0.00 | 0 | 0 | 47.34 | -13.55 | -28.33 | 34.15 | -22.35 | -36.28 |
| 21Q2 (10) | 0.16 | 30.65 | -0.81 | 0 | 0 | -100.0 | -559.71 | -186.81 | -2271.94 | 0.00 | 0 | 0 | 54.76 | -41.12 | 74.84 | 43.98 | -43.27 | 108.24 |
| 21Q1 (9) | 0.12 | -17.1 | -27.47 | 0 | 0 | -100.0 | 644.73 | -6.34 | 61893.27 | 0.00 | 0 | 0 | 93.01 | 13.59 | 246.79 | 77.53 | 13.27 | 361.21 |
| 20Q4 (8) | 0.15 | 7.15 | -28.7 | 0 | 0 | -100.0 | 688.36 | -13.04 | 2507.69 | 0.00 | 0 | 0 | 81.88 | 23.97 | 83.09 | 68.45 | 27.73 | 88.31 |
| 20Q3 (7) | 0.14 | -14.54 | -18.45 | 0 | -100.0 | -100.0 | 791.60 | 2971.79 | 2352.29 | 0.00 | 0 | 0 | 66.05 | 110.89 | 125.43 | 53.59 | 153.74 | 223.22 |
| 20Q2 (6) | 0.16 | -4.47 | -16.07 | 0.5 | -50.0 | -56.52 | 25.77 | 2377.88 | 318.95 | 0.00 | 0 | 0 | 31.32 | 16.78 | -0.57 | 21.12 | 25.64 | -2.18 |
| 20Q1 (5) | 0.17 | -18.5 | -7.65 | 1.0 | -33.33 | -13.04 | 1.04 | 103.64 | 105.4 | 0.00 | 0 | 0 | 26.82 | -40.03 | 4.44 | 16.81 | -53.76 | 4.74 |
| 19Q4 (4) | 0.21 | 22.56 | 0.0 | 1.5 | 114.29 | 0.0 | -28.59 | -188.57 | 0.0 | 0.00 | 0 | 0.0 | 44.72 | 52.63 | 0.0 | 36.35 | 119.24 | 0.0 |
| 19Q3 (3) | 0.17 | -12.04 | 0.0 | 0.7 | -39.13 | 0.0 | 32.28 | 374.26 | 0.0 | 0.00 | 0 | 0.0 | 29.30 | -6.98 | 0.0 | 16.58 | -23.21 | 0.0 |
| 19Q2 (2) | 0.19 | 5.12 | 0.0 | 1.15 | 0.0 | 0.0 | -11.77 | 38.92 | 0.0 | 0.00 | 0 | 0.0 | 31.50 | 22.66 | 0.0 | 21.59 | 34.52 | 0.0 |
| 19Q1 (1) | 0.18 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | -19.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 25.68 | 0.0 | 0.0 | 16.05 | 0.0 | 0.0 |
