- 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) | 0.53 | -3.05 | 0.87 | 0.0 | 67.65 | 20.87 | 38.16 | 70.43 | 0.00 | 0 | 163.86 | 15.48 | 160.71 | 16.28 |
| 2022 (9) | 0.55 | 3.8 | 0.87 | 3.57 | 55.97 | 13.51 | 22.39 | -30.47 | 0.00 | 0 | 141.89 | -13.59 | 138.21 | -14.27 |
| 2021 (8) | 0.53 | -20.34 | 0.84 | -94.03 | 49.31 | -9.07 | 32.20 | 216.31 | 0.00 | 0 | 164.21 | 78.1 | 161.22 | 81.7 |
| 2020 (7) | 0.67 | -2.8 | 14.06 | 194.76 | 54.23 | -17.03 | 10.18 | -40.81 | 0.00 | 0 | 92.20 | -14.7 | 88.73 | -14.35 |
| 2019 (6) | 0.69 | 51.1 | 4.77 | -67.81 | 65.36 | -2.1 | 17.20 | -73.32 | 0.00 | 0 | 108.09 | 35.18 | 103.59 | 36.77 |
| 2018 (5) | 0.45 | -7.69 | 14.82 | 1247.27 | 66.76 | -4.7 | 64.47 | 32.98 | 0.00 | 0 | 79.96 | -28.83 | 75.74 | -12.02 |
| 2017 (4) | 0.49 | 0.61 | 1.1 | -28.57 | 70.05 | 2.17 | 48.48 | 27.92 | 0.00 | 0 | 112.35 | 11.35 | 86.09 | 9.32 |
| 2016 (3) | 0.49 | 0.68 | 1.54 | -90.98 | 68.56 | 2.7 | 37.90 | -16.61 | 0.00 | 0 | 100.90 | 91.9 | 78.75 | 94.97 |
| 2015 (2) | 0.49 | -0.86 | 17.07 | 490.66 | 66.76 | 5.43 | 45.45 | 32.86 | 0.05 | -50.53 | 52.58 | -51.28 | 40.39 | -55.64 |
| 2014 (1) | 0.49 | -5.43 | 2.89 | -22.1 | 63.32 | 10.39 | 34.21 | -21.77 | 0.10 | 0 | 107.92 | -15.99 | 91.05 | -16.69 |
| 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) | 0.53 | -0.5 | -3.05 | 0.87 | 0.0 | 0.0 | 44.56 | 37.7 | 48.38 | 0.00 | 0 | 0 | 163.86 | 4.14 | 15.48 | 160.71 | 4.55 | 16.28 |
| 23Q3 (19) | 0.54 | -10.02 | -2.8 | 0.87 | 0.0 | 0.0 | 32.36 | -14.44 | 29.13 | 0.00 | 0 | 0 | 157.34 | 20.36 | 15.7 | 153.71 | 19.55 | 16.52 |
| 23Q2 (18) | 0.60 | -4.59 | -5.57 | 0.87 | 0.0 | 0.0 | 37.82 | -0.6 | 227.73 | 0.00 | 0 | 0 | 130.72 | 7.41 | 17.94 | 128.57 | 7.91 | 18.16 |
| 23Q1 (17) | 0.63 | 13.49 | -3.17 | 0.87 | 0.0 | 3.57 | 38.05 | 26.71 | 64.15 | 0.00 | 0 | 0 | 121.70 | -14.23 | 12.24 | 119.15 | -13.79 | 12.15 |
| 22Q4 (16) | 0.55 | -0.25 | 3.8 | 0.87 | 0.0 | 3.57 | 30.03 | 19.83 | 28.61 | 0.00 | 0 | 0 | 141.89 | 4.34 | -13.59 | 138.21 | 4.77 | -14.27 |
| 22Q3 (15) | 0.55 | -12.57 | 0.89 | 0.87 | 0.0 | 148.57 | 25.06 | 117.16 | -74.83 | 0.00 | 0 | 0 | 135.99 | 22.69 | -10.45 | 131.92 | 21.24 | -11.44 |
| 22Q2 (14) | 0.63 | -2.17 | -0.83 | 0.87 | 3.57 | -24.35 | 11.54 | -50.22 | 151.42 | 0.00 | 0 | 0 | 110.84 | 2.22 | 23.5 | 108.81 | 2.42 | 65.72 |
| 22Q1 (13) | 0.65 | 21.67 | -6.83 | 0.84 | 0.0 | -94.05 | 23.18 | -0.73 | 37.4 | 0.00 | 0 | 0 | 108.43 | -33.97 | 24.49 | 106.24 | -34.1 | 26.3 |
| 21Q4 (12) | 0.53 | -3.05 | -20.34 | 0.84 | 140.0 | -94.03 | 23.35 | -76.54 | 65.6 | 0.00 | 0 | 0 | 164.21 | 8.13 | 78.1 | 161.22 | 8.23 | 81.7 |
| 21Q3 (11) | 0.55 | -14.07 | -19.18 | 0.35 | -69.57 | -97.5 | 99.55 | 2068.85 | 676.52 | 0.00 | 0 | 0 | 151.86 | 69.2 | 82.15 | 148.96 | 126.87 | 87.8 |
| 21Q2 (10) | 0.64 | -8.09 | -9.24 | 1.15 | -91.86 | -93.03 | 4.59 | -72.79 | -19.47 | 0.00 | 0 | 0 | 89.75 | 3.04 | 15.08 | 65.66 | -21.94 | -12.5 |
| 21Q1 (9) | 0.69 | 4.03 | -1.94 | 14.12 | 0.43 | 166.42 | 16.87 | 19.65 | 97.77 | 0.00 | 0 | 0 | 87.10 | -5.53 | -10.73 | 84.12 | -5.2 | -10.2 |
| 20Q4 (8) | 0.67 | -1.64 | -2.8 | 14.06 | 0.43 | 194.76 | 14.10 | 9.98 | -14.39 | 0.00 | 0 | 0 | 92.20 | 10.59 | -14.7 | 88.73 | 11.86 | -14.35 |
| 20Q3 (7) | 0.68 | -3.5 | -5.12 | 14.0 | -15.15 | 180.0 | 12.82 | 124.91 | -16.7 | 0.00 | 0 | 0 | 83.37 | 6.9 | -13.83 | 79.32 | 5.7 | -14.78 |
| 20Q2 (6) | 0.70 | -0.69 | 1.99 | 16.5 | 211.32 | 0 | 5.70 | -33.18 | -73.43 | 0.00 | 0 | 0 | 77.99 | -20.07 | -29.29 | 75.04 | -19.89 | -29.6 |
| 20Q1 (5) | 0.71 | 3.12 | 15.95 | 5.3 | 11.11 | -63.72 | 8.53 | -48.21 | -45.11 | 0.00 | 0 | 0 | 97.57 | -9.73 | 17.34 | 93.67 | -9.58 | 17.94 |
| 19Q4 (4) | 0.69 | -3.99 | 0.0 | 4.77 | -4.6 | 0.0 | 16.47 | 7.02 | 0.0 | 0.00 | 0 | 0.0 | 108.09 | 11.72 | 0.0 | 103.59 | 11.29 | 0.0 |
| 19Q3 (3) | 0.71 | 3.73 | 0.0 | 5.0 | 0 | 0.0 | 15.39 | -28.25 | 0.0 | 0.00 | 0 | 0.0 | 96.75 | -12.28 | 0.0 | 93.08 | -12.67 | 0.0 |
| 19Q2 (2) | 0.69 | 12.9 | 0.0 | 0 | -100.0 | 0.0 | 21.45 | 38.03 | 0.0 | 0.00 | 0 | 0.0 | 110.29 | 32.64 | 0.0 | 106.59 | 34.21 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 14.61 | 0.0 | 0.0 | 15.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 83.15 | 0.0 | 0.0 | 79.42 | 0.0 | 0.0 |
