- 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) | 0.36 | 8.77 | 19.62 | 1.13 | 33.92 | -26.24 | 2.28 | -90.06 | 0.00 | 0 | 18.26 | -8.43 | 16.31 | -1.87 |
| 2022 (9) | 0.33 | 39.16 | 19.4 | 28.48 | 45.99 | 149.54 | 22.93 | 86.12 | 0.12 | 0 | 19.94 | 13.55 | 16.62 | 7.09 |
| 2021 (8) | 0.24 | 0.08 | 15.1 | -2.58 | 18.43 | 48.03 | 12.32 | 74.01 | 0.00 | 0 | 17.56 | 128.35 | 15.52 | 105.02 |
| 2020 (7) | 0.24 | -26.24 | 15.5 | 10.71 | 12.45 | -2.2 | 7.08 | -18.81 | 0.00 | 0 | 7.69 | -40.11 | 7.57 | -35.63 |
| 2019 (6) | 0.32 | -10.84 | 14.0 | -11.39 | 12.73 | -35.74 | 8.72 | -79.27 | 0.12 | -89.63 | 12.84 | -73.08 | 11.76 | -73.94 |
| 2018 (5) | 0.36 | 183.87 | 15.8 | 305.13 | 19.81 | 9.09 | 42.06 | -54.07 | 1.20 | 0 | 47.70 | 96.62 | 45.12 | 133.78 |
| 2017 (4) | 0.13 | -48.42 | 3.9 | -18.75 | 18.16 | 34.32 | 91.58 | 45.74 | 0.00 | 0 | 24.26 | -78.84 | 19.30 | -82.76 |
| 2016 (3) | 0.25 | -35.41 | 4.8 | -61.75 | 13.52 | 321.18 | 62.84 | 872.76 | 0.49 | -86.46 | 114.64 | 646.35 | 111.93 | 641.26 |
| 2015 (2) | 0.38 | 4.41 | 12.55 | -5.43 | 3.21 | -26.04 | 6.46 | -46.39 | 3.61 | 35.09 | 15.36 | -59.53 | 15.10 | -59.92 |
| 2014 (1) | 0.37 | 10.43 | 13.27 | 24.48 | 4.34 | -13.89 | 12.05 | 786.03 | 2.67 | 0 | 37.95 | -53.65 | 37.67 | -53.26 |
| 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) | 0.36 | -0.64 | 8.77 | 19.62 | 12.37 | 1.13 | -2.87 | -171.57 | -1.77 | 0.52 | 0.0 | 0 | 18.26 | -7.36 | -8.43 | 16.31 | 1.81 | -1.87 |
| 23Q3 (19) | 0.36 | 9.04 | 8.0 | 17.46 | -13.13 | 5.18 | 4.01 | -66.42 | -71.23 | 0.52 | 48.3 | 0 | 19.71 | -9.67 | 5.01 | 16.02 | -21.82 | 4.98 |
| 23Q2 (18) | 0.33 | 5.2 | 0.24 | 20.1 | 22.34 | 5.68 | 11.94 | 397.01 | -88.18 | 0.35 | 0 | 0 | 21.82 | 38.36 | -45.99 | 20.49 | 35.43 | -46.61 |
| 23Q1 (17) | 0.32 | -4.57 | 13.9 | 16.43 | -15.31 | 52.13 | -4.02 | -42.55 | -131.78 | 0.00 | 0 | 0 | 15.77 | -20.91 | -36.56 | 15.13 | -8.97 | -36.51 |
| 22Q4 (16) | 0.33 | -1.34 | 39.16 | 19.4 | 16.87 | 28.48 | -2.82 | -120.23 | -128.98 | 0.00 | 0 | 0 | 19.94 | 6.23 | 13.55 | 16.62 | 8.91 | 7.09 |
| 22Q3 (15) | 0.34 | 1.21 | 52.55 | 16.6 | -12.72 | 27.99 | 13.94 | -86.2 | 424.94 | 0.00 | 0 | 0 | 18.77 | -53.54 | -14.29 | 15.26 | -60.24 | -21.78 |
| 22Q2 (14) | 0.33 | 19.54 | 63.7 | 19.02 | 76.11 | 17.05 | 101.02 | 698.58 | 145.43 | 0.00 | 0 | 0 | 40.40 | 62.51 | 157.49 | 38.38 | 61.06 | 152.83 |
| 22Q1 (13) | 0.28 | 16.59 | 24.62 | 10.8 | -28.48 | -32.25 | 12.65 | 30.01 | 1050.0 | 0.00 | 0 | 0 | 24.86 | 41.57 | 271.04 | 23.83 | 53.54 | 256.74 |
| 21Q4 (12) | 0.24 | 8.15 | 0.08 | 15.1 | 16.42 | -2.58 | 9.73 | 326.81 | 792.66 | 0.00 | 0 | 0 | 17.56 | -19.82 | 128.35 | 15.52 | -20.45 | 105.02 |
| 21Q3 (11) | 0.22 | 8.61 | -25.96 | 12.97 | -20.18 | -4.63 | -4.29 | -110.42 | -210.57 | 0.00 | 0 | 0 | 21.90 | 39.58 | 102.4 | 19.51 | 28.52 | 114.63 |
| 21Q2 (10) | 0.20 | -9.0 | -41.29 | 16.25 | 1.94 | 23.11 | 41.16 | 3641.82 | 65.5 | 0.00 | 0 | 0 | 15.69 | 134.18 | 0.58 | 15.18 | 127.25 | 10.16 |
| 21Q1 (9) | 0.22 | -6.36 | -43.99 | 15.94 | 2.84 | 9.55 | 1.10 | 0.92 | 315.69 | 0.00 | 0 | 0 | 6.70 | -12.87 | -55.33 | 6.68 | -11.76 | -51.38 |
| 20Q4 (8) | 0.24 | -19.99 | -26.24 | 15.5 | 13.97 | 10.71 | 1.09 | -71.91 | 122.95 | 0.00 | 0 | 0 | 7.69 | -28.93 | -40.11 | 7.57 | -16.72 | -35.63 |
| 20Q3 (7) | 0.30 | -13.88 | -16.29 | 13.6 | 3.03 | -8.66 | 3.88 | -84.4 | -20.0 | 0.00 | 0 | 0 | 10.82 | -30.64 | -57.4 | 9.09 | -34.03 | -60.87 |
| 20Q2 (6) | 0.34 | -13.18 | 3.58 | 13.2 | -9.28 | -8.33 | 24.87 | 4976.47 | -23.34 | 0.00 | 0 | 0 | 15.60 | 4.0 | -35.16 | 13.78 | 0.29 | -39.77 |
| 20Q1 (5) | 0.40 | 23.31 | 39.58 | 14.55 | 3.93 | 10.65 | -0.51 | 89.26 | -120.32 | 0.00 | 0 | 0 | 15.00 | 16.82 | -7.24 | 13.74 | 16.84 | -10.31 |
| 19Q4 (4) | 0.32 | -9.2 | 0.0 | 14.0 | -5.98 | 0.0 | -4.75 | -197.94 | 0.0 | 0.00 | 0 | 0.0 | 12.84 | -49.45 | 0.0 | 11.76 | -49.38 | 0.0 |
| 19Q3 (3) | 0.35 | 6.56 | 0.0 | 14.89 | 3.4 | 0.0 | 4.85 | -85.05 | 0.0 | 0.00 | 0 | 0.0 | 25.40 | 5.57 | 0.0 | 23.23 | 1.53 | 0.0 |
| 19Q2 (2) | 0.33 | 17.0 | 0.0 | 14.4 | 9.51 | 0.0 | 32.44 | 1192.43 | 0.0 | 0.00 | 0 | 0.0 | 24.06 | 48.79 | 0.0 | 22.88 | 49.35 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 13.15 | 0.0 | 0.0 | 2.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 16.17 | 0.0 | 0.0 | 15.32 | 0.0 | 0.0 |
