- 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) | 0.66 | 33.68 | 6.33 | 398.43 | 28.12 | -21.85 | -78.07 | 0 | 0.13 | 0.0 | 107.98 | -45.21 | 76.94 | -38.58 |
| 2022 (9) | 0.50 | 1.74 | 1.27 | -70.67 | 35.98 | 37.96 | 127.53 | 93.02 | 0.13 | -77.26 | 197.09 | 69.54 | 125.27 | 70.6 |
| 2021 (8) | 0.49 | -4.87 | 4.33 | -16.73 | 26.08 | 64.34 | 66.07 | 287.05 | 0.58 | -79.4 | 116.25 | 8.66 | 73.43 | 29.71 |
| 2020 (7) | 0.51 | 22.99 | 5.2 | 94.03 | 15.87 | -12.47 | 17.07 | -77.21 | 2.83 | 53.21 | 106.99 | -30.75 | 56.61 | -21.3 |
| 2019 (6) | 0.42 | 23.73 | 2.68 | 46.45 | 18.13 | 14.67 | 74.90 | -95.76 | 1.84 | 58.98 | 154.49 | -9.84 | 71.93 | -13.1 |
| 2018 (5) | 0.34 | 41.22 | 1.83 | 238.89 | 15.81 | 7.04 | 1767.46 | 697.23 | 1.16 | 0 | 171.36 | -13.49 | 82.77 | 0.16 |
| 2017 (4) | 0.24 | 22.66 | 0.54 | 0 | 14.77 | 7.97 | 221.70 | -99.66 | 0.00 | 0 | 198.09 | -21.63 | 82.64 | -40.79 |
| 2016 (3) | 0.19 | 9.51 | 0 | 0 | 13.68 | 7.38 | 65782.50 | 67899.28 | 0.00 | 0 | 252.76 | 4.72 | 139.56 | 5.07 |
| 2015 (2) | 0.18 | -40.67 | 0 | 0 | 12.74 | 16.13 | 96.74 | 1135.5 | 0.00 | 0 | 241.37 | 65.03 | 132.82 | 70.59 |
| 2014 (1) | 0.30 | -35.61 | 1.46 | -58.4 | 10.97 | -10.23 | 7.83 | -35.18 | 1.61 | 0 | 146.26 | 13.39 | 77.86 | 34.36 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.63 | -5.03 | 14.52 | 4.51 | -28.75 | 61.07 | -20.23 | 64.29 | -130.12 | 0.87 | 0.0 | -15.02 | 110.09 | 1.95 | -34.18 | 63.82 | -17.05 | -38.98 |
| 23Q4 (19) | 0.66 | 14.23 | 33.68 | 6.33 | 211.82 | 398.43 | -56.65 | 92.23 | -172.0 | 0.87 | 0.0 | 108.69 | 107.98 | -26.69 | -45.21 | 76.94 | -33.07 | -38.58 |
| 23Q3 (18) | 0.58 | 53.79 | 19.18 | 2.03 | -13.98 | -54.69 | -729.55 | -1070.15 | -587.5 | 0.87 | 0.0 | -7.11 | 147.30 | -37.77 | 10.56 | 114.96 | -21.35 | 41.44 |
| 23Q2 (17) | 0.38 | -31.36 | -29.5 | 2.36 | -15.71 | -56.93 | 75.20 | 11.95 | -69.9 | 0.87 | -15.02 | -22.23 | 236.71 | 41.52 | 98.78 | 146.17 | 39.76 | 86.23 |
| 23Q1 (16) | 0.55 | 10.86 | 22.94 | 2.8 | 120.47 | 1.82 | 67.17 | -14.63 | -57.42 | 1.02 | 145.57 | -19.75 | 167.26 | -15.14 | 38.46 | 104.59 | -16.51 | 55.11 |
| 22Q4 (15) | 0.50 | 1.85 | 1.74 | 1.27 | -71.65 | -70.67 | 78.68 | -47.42 | -20.13 | 0.41 | -55.49 | -76.55 | 197.09 | 47.93 | 69.54 | 125.27 | 54.12 | 70.6 |
| 22Q3 (14) | 0.49 | -9.03 | -0.91 | 4.48 | -18.25 | -3.86 | 149.65 | -40.1 | 64.54 | 0.93 | -16.28 | -52.17 | 133.23 | 11.88 | 19.35 | 81.28 | 3.55 | 26.25 |
| 22Q2 (13) | 0.54 | 19.7 | 6.16 | 5.48 | 99.27 | 11.84 | 249.84 | 58.38 | 296.32 | 1.11 | -12.31 | -62.68 | 119.08 | -1.42 | 7.48 | 78.49 | 16.4 | 27.94 |
| 22Q1 (12) | 0.45 | -8.26 | -9.74 | 2.75 | -36.49 | -48.69 | 157.75 | 60.14 | 581.13 | 1.27 | -28.24 | -85.22 | 120.80 | 3.91 | 9.18 | 67.43 | -8.17 | 11.18 |
| 21Q4 (11) | 0.49 | -0.81 | -4.87 | 4.33 | -7.08 | -16.73 | 98.51 | 8.31 | 153.7 | 1.77 | -9.21 | -66.62 | 116.25 | 4.14 | 8.66 | 73.43 | 14.06 | 29.71 |
| 21Q3 (10) | 0.49 | -2.54 | -1.07 | 4.66 | -4.9 | -8.09 | 90.95 | 44.27 | 129.9 | 1.95 | -34.67 | -70.57 | 111.63 | 0.76 | 1.77 | 64.38 | 4.94 | -0.53 |
| 21Q2 (9) | 0.50 | 1.77 | 3.36 | 4.9 | -8.58 | 5.6 | 63.04 | 172.19 | 445.42 | 2.98 | -65.28 | -90.65 | 110.79 | 0.14 | -5.65 | 61.35 | 1.15 | -3.32 |
| 21Q1 (8) | 0.50 | -3.31 | -5.54 | 5.36 | 3.08 | -12.27 | 23.16 | -40.36 | 60.5 | 8.59 | 62.09 | -73.06 | 110.64 | 3.41 | -12.37 | 60.65 | 7.14 | -28.78 |
| 20Q4 (7) | 0.51 | 3.16 | 22.99 | 5.2 | 2.56 | 94.03 | 38.83 | -1.85 | 27.69 | 5.30 | -19.96 | -59.92 | 106.99 | -2.46 | -30.75 | 56.61 | -12.53 | -21.3 |
| 20Q3 (6) | 0.50 | 1.82 | 24.79 | 5.07 | 9.27 | 90.6 | 39.56 | 316.77 | -39.57 | 6.62 | -79.24 | 17.66 | 109.69 | -6.59 | -41.25 | 64.72 | 1.99 | -13.34 |
| 20Q2 (5) | 0.49 | -6.99 | 8.05 | 4.64 | -24.06 | 54.15 | -18.25 | -226.47 | -110.67 | 31.89 | 0.0 | 397.47 | 117.43 | -6.99 | -28.7 | 63.46 | -25.48 | -24.68 |
| 20Q1 (4) | 0.53 | 25.89 | 0.0 | 6.11 | 127.99 | 0.0 | 14.43 | -52.55 | 0.0 | 31.89 | 141.18 | 0.0 | 126.26 | -18.27 | 0.0 | 85.16 | 18.39 | 0.0 |
| 19Q4 (3) | 0.42 | 4.67 | 0.0 | 2.68 | 0.75 | 0.0 | 30.41 | -53.54 | 0.0 | 13.22 | 134.94 | 0.0 | 154.49 | -17.26 | 0.0 | 71.93 | -3.68 | 0.0 |
| 19Q3 (2) | 0.40 | -11.84 | 0.0 | 2.66 | -11.63 | 0.0 | 65.46 | -61.73 | 0.0 | 5.63 | -12.2 | 0.0 | 186.72 | 13.36 | 0.0 | 74.68 | -11.36 | 0.0 |
| 19Q2 (1) | 0.45 | 0.0 | 0.0 | 3.01 | 0.0 | 0.0 | 171.05 | 0.0 | 0.0 | 6.41 | 0.0 | 0.0 | 164.71 | 0.0 | 0.0 | 84.25 | 0.0 | 0.0 |
