- 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) | 0.44 | -8.13 | 0 | 0 | 204.24 | 4.66 | 7.58 | 49.21 | 0.00 | 0 | 135.44 | 13.0 | 111.71 | 13.75 |
| 2022 (9) | 0.47 | -0.15 | 4.13 | 102.45 | 195.14 | -1.75 | 5.08 | -43.93 | 0.00 | 0 | 119.86 | -10.68 | 98.21 | -14.94 |
| 2021 (8) | 0.48 | -8.37 | 2.04 | -79.78 | 198.61 | 0.92 | 9.06 | 27.43 | 0.00 | 0 | 134.19 | 21.42 | 115.46 | 19.98 |
| 2020 (7) | 0.52 | -5.36 | 10.09 | 82.46 | 196.79 | -15.02 | 7.11 | 6.28 | 0.15 | -12.2 | 110.52 | 8.73 | 96.23 | 11.77 |
| 2019 (6) | 0.55 | 55.83 | 5.53 | -2.12 | 231.57 | -3.97 | 6.69 | -92.36 | 0.17 | 74.31 | 101.65 | -25.47 | 86.10 | -21.63 |
| 2018 (5) | 0.35 | -5.43 | 5.65 | -52.2 | 241.15 | 4.77 | 87.53 | -24.72 | 0.10 | 32.31 | 136.38 | -12.22 | 109.87 | -16.47 |
| 2017 (4) | 0.37 | 4.82 | 11.82 | 21.98 | 230.18 | 4.4 | 116.27 | -22.93 | 0.07 | -79.48 | 155.37 | -12.84 | 131.54 | -13.65 |
| 2016 (3) | 0.35 | -5.13 | 9.69 | -7.8 | 220.47 | 7.77 | 150.87 | -38.77 | 0.35 | -58.35 | 178.26 | 12.18 | 152.34 | 18.74 |
| 2015 (2) | 0.37 | 20.56 | 10.51 | 6468.75 | 204.57 | 14.15 | 246.41 | 0 | 0.85 | 2885.36 | 158.91 | 22.65 | 128.30 | 30.8 |
| 2014 (1) | 0.31 | 7.26 | 0.16 | 0 | 179.21 | 18.57 | 0.00 | 0 | 0.03 | 0 | 129.56 | -20.94 | 98.09 | -22.54 |
| 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) | 0.44 | -2.37 | -8.13 | 0 | 0 | -100.0 | 2.93 | -64.44 | -37.92 | 0.00 | 0 | 0 | 135.44 | 11.54 | 13.0 | 111.71 | 13.72 | 13.75 |
| 23Q3 (19) | 0.45 | -4.51 | -6.31 | 0 | -100.0 | -100.0 | 8.24 | -12.15 | 31.21 | 0.00 | 0 | 0 | 121.43 | 3.4 | 0.61 | 98.23 | 3.04 | -0.33 |
| 23Q2 (18) | 0.47 | 1.21 | -7.6 | 1.0 | -57.26 | -75.43 | 9.38 | 6.23 | 2505.56 | 0.00 | 0 | 0 | 117.44 | -4.95 | 0.0 | 95.33 | -6.72 | -3.06 |
| 23Q1 (17) | 0.46 | -2.63 | 0.68 | 2.34 | -43.34 | -41.21 | 8.83 | 87.08 | -3.29 | 0.00 | 0 | 0 | 123.56 | 3.09 | -12.04 | 102.20 | 4.06 | -15.29 |
| 22Q4 (16) | 0.47 | -0.44 | -0.15 | 4.13 | -1.67 | 102.45 | 4.72 | -24.84 | -29.97 | 0.00 | 0 | 0 | 119.86 | -0.69 | -10.68 | 98.21 | -0.36 | -14.94 |
| 22Q3 (15) | 0.48 | -5.83 | 0.17 | 4.2 | 3.19 | 24.26 | 6.28 | 1644.44 | -34.52 | 0.00 | 0 | 0 | 120.69 | 2.77 | -17.98 | 98.56 | 0.22 | -23.08 |
| 22Q2 (14) | 0.51 | 10.28 | 6.08 | 4.07 | 2.26 | -20.2 | 0.36 | -96.06 | -96.93 | 0.00 | 0 | -100.0 | 117.44 | -16.39 | -6.93 | 98.34 | -18.48 | -9.94 |
| 22Q1 (13) | 0.46 | -3.43 | -8.12 | 3.98 | 95.1 | -57.11 | 9.13 | 35.46 | 13.28 | 0.00 | 0 | -100.0 | 140.47 | 4.68 | 17.03 | 120.64 | 4.49 | 15.27 |
| 21Q4 (12) | 0.48 | -0.13 | -8.37 | 2.04 | -39.64 | -79.78 | 6.74 | -29.72 | -44.39 | 0.00 | 0 | -100.0 | 134.19 | -8.81 | 21.42 | 115.46 | -9.89 | 19.98 |
| 21Q3 (11) | 0.48 | -0.27 | -12.16 | 3.38 | -33.73 | -70.38 | 9.59 | -18.24 | -8.23 | 0.00 | -100.0 | -100.0 | 147.15 | 16.61 | 41.56 | 128.13 | 17.35 | 43.42 |
| 21Q2 (10) | 0.48 | -4.48 | -15.49 | 5.1 | -45.04 | -59.81 | 11.73 | 45.53 | 112.89 | 0.37 | -37.9 | -50.54 | 126.19 | 5.13 | 28.59 | 109.19 | 4.33 | 27.32 |
| 21Q1 (9) | 0.50 | -3.68 | -9.7 | 9.28 | -8.03 | -21.09 | 8.06 | -33.5 | 258.22 | 0.59 | 37.71 | -75.21 | 120.03 | 8.6 | 26.36 | 104.66 | 8.76 | 28.83 |
| 20Q4 (8) | 0.52 | -4.26 | -5.36 | 10.09 | -11.57 | 82.46 | 12.12 | 15.98 | 107.18 | 0.43 | 11.44 | -55.54 | 110.52 | 6.32 | 8.73 | 96.23 | 7.71 | 11.77 |
| 20Q3 (7) | 0.54 | -4.05 | -0.9 | 11.41 | -10.09 | 101.59 | 10.45 | 89.66 | 50.58 | 0.38 | -48.1 | 0 | 103.95 | 5.93 | 11.58 | 89.34 | 4.17 | 15.04 |
| 20Q2 (6) | 0.56 | 2.06 | -0.96 | 12.69 | 7.91 | 121.47 | 5.51 | 144.89 | -2.13 | 0.74 | -68.88 | 0 | 98.13 | 3.31 | 10.61 | 85.76 | 5.56 | 15.13 |
| 20Q1 (5) | 0.55 | 0.95 | 2.92 | 11.76 | 112.66 | 107.41 | 2.25 | -61.54 | -73.18 | 2.38 | 147.03 | 371.3 | 94.99 | -6.55 | -6.67 | 81.24 | -5.64 | -4.87 |
| 19Q4 (4) | 0.55 | 0.26 | 0.0 | 5.53 | -2.3 | 0.0 | 5.85 | -15.71 | 0.0 | 0.96 | 0 | 0.0 | 101.65 | 9.11 | 0.0 | 86.10 | 10.87 | 0.0 |
| 19Q3 (3) | 0.55 | -4.12 | 0.0 | 5.66 | -1.22 | 0.0 | 6.94 | 23.27 | 0.0 | 0.00 | 0 | 0.0 | 93.16 | 5.0 | 0.0 | 77.66 | 4.26 | 0.0 |
| 19Q2 (2) | 0.57 | 6.06 | 0.0 | 5.73 | 1.06 | 0.0 | 5.63 | -32.9 | 0.0 | 0.00 | -100.0 | 0.0 | 88.72 | -12.83 | 0.0 | 74.49 | -12.78 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 5.67 | 0.0 | 0.0 | 8.39 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 101.78 | 0.0 | 0.0 | 85.40 | 0.0 | 0.0 |
