- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.71 | 2.96 | 11.9 | 4.39 | 14.68 | -5.05 | -1.79 | 0 | 66.58 | 0.0 | 72.11 | -17.61 | 35.50 | -12.0 |
| 2021 (9) | 0.69 | 2.31 | 11.4 | -20.89 | 15.46 | 5.24 | -2.28 | 0 | 66.58 | 0.0 | 87.52 | -3.22 | 40.34 | 6.35 |
| 2020 (8) | 0.67 | -0.49 | 14.41 | -17.18 | 14.69 | -24.4 | -1.48 | 0 | 66.58 | 0.0 | 90.43 | 11.03 | 37.93 | 10.58 |
| 2019 (7) | 0.68 | 1.82 | 17.4 | -6.35 | 19.43 | 0.26 | -0.19 | 0 | 66.58 | 0.0 | 81.45 | -0.62 | 34.30 | -25.85 |
| 2018 (6) | 0.67 | 4.59 | 18.58 | 0.22 | 19.38 | 29.55 | -0.72 | 0 | 66.58 | 0.0 | 81.96 | -10.99 | 46.26 | -4.02 |
| 2017 (5) | 0.64 | 5.28 | 18.54 | -10.56 | 14.96 | -22.16 | -3.59 | 0 | 66.58 | 0.0 | 92.08 | 20.62 | 48.20 | 8.34 |
| 2016 (4) | 0.60 | -5.04 | 20.73 | -22.1 | 19.22 | -10.4 | -0.25 | 0 | 66.58 | 0.0 | 76.34 | 5.91 | 44.49 | 1.32 |
| 2015 (3) | 0.64 | 0.11 | 26.61 | -8.65 | 21.45 | -12.16 | -1.21 | 0 | 66.58 | 0.0 | 72.08 | -25.71 | 43.91 | -23.73 |
| 2014 (2) | 0.64 | 1.24 | 29.13 | 6.63 | 24.42 | 14.38 | 1.40 | -20.9 | 66.58 | 190.46 | 97.02 | 21.27 | 57.57 | 61.17 |
| 2013 (1) | 0.63 | 0.06 | 27.32 | 15.52 | 21.35 | -3.52 | 1.77 | -26.86 | 22.92 | 0 | 80.00 | -13.07 | 35.72 | -22.82 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.76 | 0.49 | 5.58 | 13.22 | -0.45 | 5.17 | -1.67 | 71.4 | 28.02 | 88.70 | 0.0 | 0.0 | 65.56 | -7.71 | -18.12 | 34.09 | -12.12 | -7.77 |
| 23Q2 (19) | 0.75 | 4.1 | 5.65 | 13.28 | 9.75 | 3.67 | -5.84 | -1985.71 | -942.86 | 88.70 | 0.0 | 0.0 | 71.04 | 2.25 | -16.84 | 38.79 | 9.3 | -11.32 |
| 23Q1 (18) | 0.72 | 1.96 | 4.34 | 12.1 | 1.68 | 7.65 | -0.28 | 89.93 | 84.09 | 88.70 | 0.0 | 0.0 | 69.48 | -3.65 | -17.57 | 35.49 | -0.03 | -16.85 |
| 22Q4 (17) | 0.71 | -1.02 | 2.96 | 11.9 | -5.33 | 4.39 | -2.78 | -19.83 | -5.3 | 88.70 | 0.0 | 0.0 | 72.11 | -9.94 | -17.61 | 35.50 | -3.95 | -12.0 |
| 22Q3 (16) | 0.72 | 0.56 | 4.46 | 12.57 | -1.87 | -0.71 | -2.32 | -314.29 | 37.97 | 88.70 | 0.0 | 0.0 | 80.07 | -6.27 | -12.88 | 36.96 | -15.5 | -13.56 |
| 22Q2 (15) | 0.71 | 2.81 | 6.11 | 12.81 | 13.97 | -0.7 | -0.56 | 68.18 | 84.57 | 88.70 | 0.0 | 0.0 | 85.43 | 1.35 | -8.92 | 43.74 | 2.48 | -2.97 |
| 22Q1 (14) | 0.69 | 0.61 | 4.76 | 11.24 | -1.4 | -19.83 | -1.76 | 33.33 | -388.52 | 88.70 | 0.0 | 0.0 | 84.29 | -3.69 | -10.07 | 42.68 | 5.8 | 2.25 |
| 21Q4 (13) | 0.69 | 0.42 | 2.31 | 11.4 | -9.95 | -20.89 | -2.64 | 29.41 | 17.5 | 88.70 | 0.0 | 0.0 | 87.52 | -4.78 | -3.22 | 40.34 | -5.66 | 6.35 |
| 21Q3 (12) | 0.69 | 2.16 | 1.36 | 12.66 | -1.86 | -15.03 | -3.74 | -3.03 | -156.16 | 88.70 | 0.0 | 0.0 | 91.91 | -2.01 | -6.48 | 42.76 | -5.15 | 0.26 |
| 21Q2 (11) | 0.67 | 1.49 | 0.25 | 12.9 | -7.99 | -15.58 | -3.63 | -695.08 | -202.5 | 88.70 | 0.0 | 0.0 | 93.80 | 0.07 | 2.83 | 45.08 | 8.0 | 25.61 |
| 21Q1 (10) | 0.66 | -1.74 | -1.09 | 14.02 | -2.71 | -9.26 | 0.61 | 119.06 | 238.64 | 88.70 | 0.0 | 0.0 | 93.73 | 3.65 | 19.33 | 41.74 | 10.04 | 26.72 |
| 20Q4 (9) | 0.67 | -0.52 | -0.49 | 14.41 | -3.29 | -17.18 | -3.20 | -119.18 | -33.89 | 88.70 | 0.0 | 0.0 | 90.43 | -7.99 | 11.03 | 37.93 | -11.07 | 10.58 |
| 20Q3 (8) | 0.68 | 1.04 | -0.1 | 14.9 | -2.49 | -20.11 | -1.46 | -21.67 | -199.32 | 88.70 | 0.0 | 0.0 | 98.28 | 7.74 | 20.32 | 42.65 | 18.84 | 13.61 |
| 20Q2 (7) | 0.67 | 0.13 | -3.99 | 15.28 | -1.1 | -25.13 | -1.20 | -172.73 | -1100.0 | 88.70 | 0.0 | 0 | 91.22 | 16.13 | 11.09 | 35.89 | 8.96 | -10.59 |
| 20Q1 (6) | 0.67 | -1.14 | -0.64 | 15.45 | -11.21 | -17.69 | -0.44 | 81.59 | -238.46 | 88.70 | 0.0 | 0 | 78.55 | -3.56 | -7.92 | 32.94 | -3.97 | -18.93 |
| 19Q4 (5) | 0.68 | -0.13 | 1.82 | 17.4 | -6.7 | -6.35 | -2.39 | -262.59 | -17.73 | 88.70 | 0.0 | 0 | 81.45 | -0.28 | -0.62 | 34.30 | -8.63 | -25.85 |
| 19Q3 (4) | 0.68 | -2.89 | 0.0 | 18.65 | -8.62 | 0.0 | 1.47 | 1125.0 | 0.0 | 88.70 | 0 | 0.0 | 81.68 | -0.52 | 0.0 | 37.54 | -6.48 | 0.0 |
| 19Q2 (3) | 0.70 | 3.64 | 0.0 | 20.41 | 8.74 | 0.0 | 0.12 | 192.31 | 0.0 | 0.00 | 0 | 0.0 | 82.11 | -3.75 | 0.0 | 40.14 | -1.21 | 0.0 |
| 19Q1 (2) | 0.67 | 1.31 | 0.0 | 18.77 | 1.02 | 0.0 | -0.13 | 93.6 | 0.0 | 0.00 | 0 | 0.0 | 85.31 | 4.09 | 0.0 | 40.63 | -12.17 | 0.0 |
| 18Q4 (1) | 0.67 | 0.0 | 0.0 | 18.58 | 0.0 | 0.0 | -2.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 81.96 | 0.0 | 0.0 | 46.26 | 0.0 | 0.0 |
