- 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) | 0.45 | 28.53 | 9.21 | 57.71 | 15.36 | -43.76 | 9.77 | -83.64 | 0.43 | 3000.31 | 178.48 | -23.19 | 124.88 | -11.27 |
| 2022 (9) | 0.35 | -26.02 | 5.84 | -31.05 | 27.31 | 12.48 | 59.72 | 82.24 | 0.01 | -88.81 | 232.38 | 36.87 | 140.74 | 111.93 |
| 2021 (8) | 0.48 | 15.64 | 8.47 | 53.16 | 24.28 | 14.15 | 32.77 | 66.01 | 0.12 | 0 | 169.78 | -17.25 | 66.41 | -45.35 |
| 2020 (7) | 0.41 | -3.76 | 5.53 | -12.22 | 21.27 | -12.07 | 19.74 | -1.84 | 0.00 | 0 | 205.18 | 0.75 | 121.51 | -5.6 |
| 2019 (6) | 0.43 | 8.55 | 6.3 | 7.14 | 24.19 | -7.67 | 20.11 | -58.62 | 0.10 | 2.49 | 203.65 | -10.19 | 128.72 | -7.48 |
| 2018 (5) | 0.39 | 0.05 | 5.88 | 39.34 | 26.2 | 7.07 | 48.60 | 20.36 | 0.10 | 0 | 226.75 | 4.96 | 139.12 | 16.24 |
| 2017 (4) | 0.39 | 18.75 | 4.22 | 60.46 | 24.47 | 10.47 | 40.38 | 17.55 | 0.00 | 0 | 216.04 | -17.19 | 119.68 | -14.29 |
| 2016 (3) | 0.33 | -5.12 | 2.63 | -12.62 | 22.15 | 7.16 | 34.35 | 1.99 | 0.02 | -89.11 | 260.88 | 0.49 | 139.63 | 5.96 |
| 2015 (2) | 0.35 | 9.08 | 3.01 | 29.18 | 20.67 | -24.15 | 33.68 | 7.12 | 0.20 | -46.37 | 259.61 | -21.3 | 131.78 | -21.78 |
| 2014 (1) | 0.32 | -29.99 | 2.33 | -44.12 | 27.25 | 3.65 | 31.44 | 172.68 | 0.38 | 0 | 329.88 | 74.8 | 168.47 | 87.88 |
| 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) | 0.45 | 0.6 | 28.53 | 9.21 | 4.66 | 57.71 | -14.19 | -173.22 | -174.37 | 0.00 | 0 | -100.0 | 178.48 | 2.2 | -23.19 | 124.88 | 7.35 | -11.27 |
| 23Q3 (19) | 0.45 | -1.23 | 11.75 | 8.8 | 64.18 | 16.71 | 19.38 | -28.57 | -76.23 | 0.00 | 0 | -100.0 | 174.63 | 2.32 | -14.9 | 116.33 | 6.27 | 7.35 |
| 23Q2 (18) | 0.46 | 27.26 | -9.04 | 5.36 | -11.7 | -26.78 | 27.13 | 85.31 | -59.64 | 0.00 | -100.0 | -100.0 | 170.67 | -23.2 | -0.62 | 109.47 | -20.73 | 41.73 |
| 23Q1 (17) | 0.36 | 1.65 | -20.39 | 6.07 | 3.94 | -24.69 | 14.64 | -23.27 | -77.53 | 0.20 | -20.0 | 4.44 | 222.22 | -4.37 | 21.39 | 138.10 | -1.88 | 66.81 |
| 22Q4 (16) | 0.35 | -12.54 | -26.02 | 5.84 | -22.55 | -31.05 | 19.08 | -76.6 | -45.08 | 0.25 | 410.42 | -35.48 | 232.38 | 13.24 | 36.87 | 140.74 | 29.87 | 111.93 |
| 22Q3 (15) | 0.40 | -19.6 | -24.8 | 7.54 | 3.01 | -23.37 | 81.53 | 21.29 | 96.88 | 0.05 | -89.6 | -86.71 | 205.21 | 19.49 | 33.56 | 108.37 | 40.3 | 37.91 |
| 22Q2 (14) | 0.50 | 11.39 | 2.81 | 7.32 | -9.18 | -12.34 | 67.22 | 3.19 | 140.07 | 0.47 | 145.95 | -43.24 | 171.74 | -6.18 | 1.95 | 77.24 | -6.7 | -13.74 |
| 22Q1 (13) | 0.45 | -5.55 | -4.91 | 8.06 | -4.84 | 9.21 | 65.14 | 87.51 | 212.87 | 0.19 | -50.58 | 0 | 183.06 | 7.82 | 9.6 | 82.79 | 24.66 | -11.82 |
| 21Q4 (12) | 0.48 | -11.09 | 15.64 | 8.47 | -13.92 | 53.16 | 34.74 | -16.11 | 51.11 | 0.39 | 5.18 | 0 | 169.78 | 10.5 | -17.25 | 66.41 | -15.49 | -45.35 |
| 21Q3 (11) | 0.54 | 9.91 | 19.72 | 9.84 | 17.84 | 63.18 | 41.41 | 47.89 | 241.67 | 0.37 | -55.6 | 28.95 | 153.65 | -8.79 | -19.39 | 78.58 | -12.24 | -33.81 |
| 21Q2 (10) | 0.49 | 3.02 | 8.41 | 8.35 | 13.14 | 58.44 | 28.00 | 34.49 | 32.26 | 0.83 | 0 | 255.62 | 168.46 | 0.86 | -11.53 | 89.54 | -4.63 | -22.48 |
| 21Q1 (9) | 0.47 | 14.87 | 15.29 | 7.38 | 33.45 | 23.83 | 20.82 | -9.44 | -4.06 | 0.00 | 0 | -100.0 | 167.03 | -18.59 | -21.26 | 93.89 | -22.73 | -30.69 |
| 20Q4 (8) | 0.41 | -7.96 | -3.76 | 5.53 | -8.29 | -12.22 | 22.99 | 89.69 | 196.26 | 0.00 | -100.0 | -100.0 | 205.18 | 7.64 | 0.75 | 121.51 | 2.35 | -5.6 |
| 20Q3 (7) | 0.45 | -0.47 | 1.59 | 6.03 | 14.42 | -9.19 | 12.12 | -42.75 | -47.51 | 0.29 | 22.45 | -35.71 | 190.62 | 0.11 | -4.2 | 118.72 | 2.78 | -5.16 |
| 20Q2 (6) | 0.45 | 9.56 | -7.36 | 5.27 | -11.58 | -4.7 | 21.17 | -2.44 | -31.15 | 0.23 | -26.11 | -50.42 | 190.41 | -10.24 | 5.09 | 115.51 | -14.73 | -1.52 |
| 20Q1 (5) | 0.41 | -4.11 | 10.39 | 5.96 | -5.4 | 13.31 | 21.70 | 179.64 | 9.21 | 0.32 | -72.63 | -59.06 | 212.14 | 4.17 | -11.79 | 135.47 | 5.24 | -12.12 |
| 19Q4 (4) | 0.43 | -2.84 | 0.0 | 6.3 | -5.12 | 0.0 | 7.76 | -66.39 | 0.0 | 1.15 | 159.62 | 0.0 | 203.65 | 2.35 | 0.0 | 128.72 | 2.83 | 0.0 |
| 19Q3 (3) | 0.44 | -9.24 | 0.0 | 6.64 | 20.07 | 0.0 | 23.09 | -24.91 | 0.0 | 0.44 | -5.56 | 0.0 | 198.98 | 9.82 | 0.0 | 125.18 | 6.73 | 0.0 |
| 19Q2 (2) | 0.49 | 30.54 | 0.0 | 5.53 | 5.13 | 0.0 | 30.75 | 54.76 | 0.0 | 0.47 | -39.0 | 0.0 | 181.19 | -24.66 | 0.0 | 117.29 | -23.92 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 5.26 | 0.0 | 0.0 | 19.87 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 240.50 | 0.0 | 0.0 | 154.16 | 0.0 | 0.0 |
