- 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) | 0.43 | 1.66 | 10.72 | 2.58 | 21.86 | -27.35 | -13.76 | 0 | 9.10 | 0.0 | 244.56 | 18.29 | 123.69 | 19.77 |
| 2022 (9) | 0.43 | -0.74 | 10.45 | 4.81 | 30.09 | 5.54 | 5.17 | 0 | 9.10 | 611.57 | 206.75 | 8.63 | 103.27 | -4.54 |
| 2021 (8) | 0.43 | -11.1 | 9.97 | -2.64 | 28.51 | 3.56 | -3.40 | 0 | 1.28 | 0.0 | 190.32 | 5.72 | 108.18 | -15.88 |
| 2020 (7) | 0.48 | 4.36 | 10.24 | -15.51 | 27.53 | -15.14 | 30.92 | 5625.93 | 1.28 | -96.56 | 180.02 | -8.26 | 128.60 | 13.99 |
| 2019 (6) | 0.46 | 4.02 | 12.12 | 8.7 | 32.44 | -6.03 | 0.54 | -66.67 | 37.19 | 0.0 | 196.23 | 1.26 | 112.82 | -5.55 |
| 2018 (5) | 0.45 | 0.32 | 11.15 | -4.54 | 34.52 | 1.26 | 1.62 | -69.26 | 37.19 | 229.09 | 193.78 | -19.53 | 119.45 | -26.42 |
| 2017 (4) | 0.44 | 3.57 | 11.68 | 5.99 | 34.09 | -4.75 | 5.27 | -70.61 | 11.30 | 250.4 | 240.80 | 3.63 | 162.34 | -3.29 |
| 2016 (3) | 0.43 | -14.42 | 11.02 | -23.79 | 35.79 | -11.93 | 17.93 | 89.33 | 3.22 | -81.88 | 232.37 | -6.78 | 167.87 | 5.98 |
| 2015 (2) | 0.50 | 12.35 | 14.46 | 369.48 | 40.64 | 157.54 | 9.47 | 401.06 | 17.80 | 0 | 249.26 | 59.68 | 158.40 | 44.05 |
| 2014 (1) | 0.45 | -9.82 | 3.08 | -30.94 | 15.78 | -7.67 | 1.89 | 38.97 | 0.00 | 0 | 156.10 | 12.37 | 109.96 | 9.05 |
| 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) | 0.45 | 3.16 | 13.69 | 11.53 | 7.56 | 34.38 | -10.02 | -7.28 | -1.52 | 73.57 | 0.0 | 0.0 | 251.28 | 2.75 | 13.07 | 137.78 | 11.39 | 32.94 |
| 23Q4 (19) | 0.43 | 4.35 | 1.66 | 10.72 | 21.4 | 2.58 | -9.34 | 49.16 | -99.57 | 73.57 | 0.0 | 0.0 | 244.56 | 16.0 | 18.29 | 123.69 | 24.0 | 19.77 |
| 23Q3 (18) | 0.42 | 4.0 | -0.76 | 8.83 | 16.18 | -13.35 | -18.37 | 3.01 | -630.92 | 73.57 | 0.0 | 0.0 | 210.82 | 3.65 | 3.22 | 99.75 | 13.1 | -2.69 |
| 23Q2 (17) | 0.40 | 1.55 | -3.75 | 7.6 | -11.42 | -20.42 | -18.94 | -91.89 | -212.54 | 73.57 | 0.0 | 717.46 | 203.40 | -8.47 | 4.01 | 88.20 | -14.9 | -18.6 |
| 23Q1 (16) | 0.39 | -7.75 | -7.21 | 8.58 | -17.89 | -15.72 | -9.87 | -110.9 | -198.9 | 73.57 | 0.0 | 277.29 | 222.23 | 7.49 | 15.19 | 103.64 | 0.36 | -1.66 |
| 22Q4 (15) | 0.43 | 1.86 | -0.74 | 10.45 | 2.55 | 4.81 | -4.68 | -235.26 | -132.05 | 73.57 | 0.0 | 443.43 | 206.75 | 1.23 | 8.63 | 103.27 | 0.74 | -4.54 |
| 22Q3 (14) | 0.42 | 0.87 | -1.76 | 10.19 | 6.7 | 6.59 | 3.46 | -79.44 | 114.35 | 73.57 | 717.46 | 85.47 | 204.24 | 4.44 | 6.84 | 102.51 | -5.4 | -10.12 |
| 22Q2 (13) | 0.42 | -2.1 | -0.5 | 9.55 | -6.19 | -3.73 | 16.83 | 68.64 | 153.46 | 9.00 | -53.85 | -77.31 | 195.55 | 1.36 | -6.02 | 108.36 | 2.82 | -24.0 |
| 22Q1 (12) | 0.42 | -1.33 | -5.77 | 10.18 | 2.11 | -1.26 | 9.98 | -31.64 | 190.15 | 19.50 | 44.03 | 1667.46 | 192.93 | 1.37 | 0.09 | 105.39 | -2.58 | -23.55 |
| 21Q4 (11) | 0.43 | 0.82 | -11.1 | 9.97 | 4.29 | -2.64 | 14.60 | 160.56 | 181.02 | 13.54 | -65.87 | 1127.11 | 190.32 | -0.44 | 5.72 | 108.18 | -5.15 | -15.88 |
| 21Q3 (10) | 0.43 | 2.16 | 0.61 | 9.56 | -3.63 | -16.87 | -24.11 | -463.1 | -264.2 | 39.67 | 0.0 | 3495.34 | 191.17 | -8.13 | -16.61 | 114.05 | -20.01 | -30.99 |
| 21Q2 (9) | 0.42 | -7.28 | 2.18 | 9.92 | -3.78 | -12.37 | 6.64 | 159.98 | -95.55 | 39.67 | 3495.34 | 3495.34 | 208.08 | 7.95 | -12.97 | 142.58 | 3.42 | -16.5 |
| 21Q1 (8) | 0.45 | -6.9 | -1.72 | 10.31 | 0.68 | -9.72 | -11.07 | 38.57 | -467.69 | 1.10 | 0.0 | 0 | 192.75 | 7.07 | -1.31 | 137.86 | 7.2 | 14.83 |
| 20Q4 (7) | 0.48 | 14.1 | 4.36 | 10.24 | -10.96 | -15.51 | -18.02 | -172.21 | -1234.81 | 1.10 | 0.0 | 0 | 180.02 | -21.48 | -8.26 | 128.60 | -22.18 | 13.99 |
| 20Q3 (6) | 0.42 | 3.74 | -4.61 | 11.5 | 1.59 | 8.29 | -6.62 | -104.44 | -182.91 | 1.10 | 0.0 | 0 | 229.26 | -4.11 | 26.8 | 165.26 | -3.22 | 52.52 |
| 20Q2 (5) | 0.41 | -10.82 | -7.53 | 11.32 | -0.88 | 6.29 | 149.20 | 7751.28 | 12744.07 | 1.10 | 0 | 0 | 239.08 | 22.42 | 29.43 | 170.75 | 42.22 | 55.69 |
| 20Q1 (4) | 0.46 | -1.14 | 0.0 | 11.42 | -5.78 | 0.0 | -1.95 | -44.44 | 0.0 | 0.00 | 0 | 0.0 | 195.30 | -0.47 | 0.0 | 120.06 | 6.42 | 0.0 |
| 19Q4 (3) | 0.46 | 4.3 | 0.0 | 12.12 | 14.12 | 0.0 | -1.35 | 42.31 | 0.0 | 0.00 | 0 | 0.0 | 196.23 | 8.53 | 0.0 | 112.82 | 4.13 | 0.0 |
| 19Q3 (2) | 0.44 | 0.57 | 0.0 | 10.62 | -0.28 | 0.0 | -2.34 | -98.31 | 0.0 | 0.00 | 0 | 0.0 | 180.81 | -2.12 | 0.0 | 108.35 | -1.2 | 0.0 |
| 19Q2 (1) | 0.44 | 0.0 | 0.0 | 10.65 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 184.72 | 0.0 | 0.0 | 109.67 | 0.0 | 0.0 |
