- 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) | 0.51 | -7.32 | 0.32 | -15.79 | 0.98 | -15.52 | 1.89 | -7.8 | 7.00 | 0 | 284.58 | 33.62 | 65.79 | 15.22 |
| 2022 (9) | 0.55 | -11.25 | 0.38 | -5.0 | 1.16 | 4.5 | 2.05 | 0 | 0.00 | 0 | 212.98 | 15.41 | 57.10 | 20.16 |
| 2021 (8) | 0.62 | 9.73 | 0.4 | -11.11 | 1.11 | 9.9 | -10.85 | 0 | 0.00 | 0 | 184.55 | -15.29 | 47.52 | -6.77 |
| 2020 (7) | 0.57 | 3.19 | 0.45 | 66.67 | 1.01 | -15.83 | -1.62 | 0 | 0.00 | 0 | 217.87 | -7.2 | 50.97 | 5.7 |
| 2019 (6) | 0.55 | 32.65 | 0.27 | -27.03 | 1.2 | -28.99 | 2.46 | -46.17 | 0.00 | 0 | 234.78 | 5.06 | 48.22 | 33.46 |
| 2018 (5) | 0.42 | -29.13 | 0.37 | -47.14 | 1.69 | -9.14 | 4.57 | 0 | 0.00 | 0 | 223.47 | 43.32 | 36.13 | 88.96 |
| 2017 (4) | 0.59 | -24.72 | 0.7 | -77.71 | 1.86 | -9.27 | -0.25 | 0 | 0.00 | 0 | 155.92 | 26.54 | 19.12 | 112.21 |
| 2016 (3) | 0.78 | 20.03 | 3.14 | 119.58 | 2.05 | -21.46 | -16.88 | 0 | 0.00 | 0 | 123.22 | -33.77 | 9.01 | -76.99 |
| 2015 (2) | 0.65 | 12.82 | 1.43 | -4.67 | 2.61 | -32.21 | -13.41 | 0 | 0.00 | 0 | 186.06 | -11.17 | 39.15 | -40.56 |
| 2014 (1) | 0.57 | 34.58 | 1.5 | -3.23 | 3.85 | 5.77 | -3.59 | 0 | 0.00 | 0 | 209.45 | 1.9 | 65.86 | 6.21 |
| 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) | 0.51 | -2.97 | -7.32 | 0.32 | -13.51 | -15.79 | 4.68 | 173.68 | 257.25 | 7.00 | 0 | 0 | 284.58 | 21.68 | 33.62 | 65.79 | 12.71 | 15.22 |
| 23Q3 (19) | 0.53 | -0.34 | -7.65 | 0.37 | 23.33 | 2.78 | 1.71 | 301.18 | -61.22 | 0.00 | 0 | 0 | 233.87 | 5.22 | 15.88 | 58.37 | 3.29 | 4.7 |
| 23Q2 (18) | 0.53 | -0.13 | -11.2 | 0.3 | -6.25 | -11.76 | -0.85 | -148.85 | -184.16 | 0.00 | 0 | -100.0 | 222.27 | -1.92 | 16.12 | 56.51 | 4.88 | 15.21 |
| 23Q1 (17) | 0.53 | -4.03 | -14.03 | 0.32 | -15.79 | -20.0 | 1.74 | 32.82 | 14.47 | 0.00 | 0 | -100.0 | 226.62 | 6.4 | 23.03 | 53.88 | -5.64 | 15.7 |
| 22Q4 (16) | 0.55 | -3.32 | -11.25 | 0.38 | 5.56 | -5.0 | 1.31 | -70.29 | 102.7 | 0.00 | 0 | -100.0 | 212.98 | 5.53 | 15.41 | 57.10 | 2.42 | 20.16 |
| 22Q3 (15) | 0.57 | -4.17 | 5.26 | 0.36 | 5.88 | -2.7 | 4.41 | 336.63 | 364.21 | 0.00 | -100.0 | -100.0 | 201.82 | 5.44 | -10.66 | 55.75 | 13.66 | 14.1 |
| 22Q2 (14) | 0.60 | -3.32 | 7.06 | 0.34 | -15.0 | -19.05 | 1.01 | -33.55 | -77.15 | 1.00 | 0.0 | 0.0 | 191.41 | 3.91 | -12.61 | 49.05 | 5.33 | -5.44 |
| 22Q1 (13) | 0.62 | -0.93 | 8.78 | 0.4 | 0.0 | -9.09 | 1.52 | 103.13 | 191.02 | 1.00 | 0.0 | 0 | 184.20 | -0.19 | -14.51 | 46.57 | -2.0 | -9.41 |
| 21Q4 (12) | 0.62 | 14.67 | 9.73 | 0.4 | 8.11 | -11.11 | -48.56 | -5211.58 | -846.59 | 1.00 | 0.0 | 0 | 184.55 | -18.31 | -15.29 | 47.52 | -2.74 | -6.77 |
| 21Q3 (11) | 0.54 | -2.53 | -2.37 | 0.37 | -11.9 | 2.78 | 0.95 | -78.51 | -28.57 | 1.00 | 0.0 | 0 | 225.91 | 3.14 | -0.47 | 48.86 | -5.8 | -3.84 |
| 21Q2 (10) | 0.56 | -1.76 | 1.45 | 0.42 | -4.55 | 68.0 | 4.42 | 364.67 | 1127.91 | 1.00 | 0 | 0 | 219.03 | 1.66 | -1.33 | 51.87 | 0.89 | -0.77 |
| 21Q1 (9) | 0.57 | -0.07 | 2.29 | 0.44 | -2.22 | 144.44 | -1.67 | 67.45 | 25.45 | 0.00 | 0 | 0 | 215.46 | -1.11 | -5.99 | 51.41 | 0.86 | 6.18 |
| 20Q4 (8) | 0.57 | 2.03 | 3.19 | 0.45 | 25.0 | 66.67 | -5.13 | -485.71 | -209.38 | 0.00 | 0 | 0 | 217.87 | -4.01 | -7.2 | 50.97 | 0.31 | 10.32 |
| 20Q3 (7) | 0.56 | 1.29 | -0.62 | 0.36 | 44.0 | 44.0 | 1.33 | 409.3 | -39.55 | 0.00 | 0 | 0 | 226.98 | 2.25 | -0.75 | 50.81 | -2.79 | 8.66 |
| 20Q2 (6) | 0.55 | -0.95 | -2.46 | 0.25 | 38.89 | 4.17 | -0.43 | 80.8 | -187.76 | 0.00 | 0 | 0 | 221.98 | -3.14 | -3.75 | 52.27 | 7.95 | 154.48 |
| 20Q1 (5) | 0.56 | 0.82 | -4.31 | 0.18 | -33.33 | -37.93 | -2.24 | -147.76 | -184.53 | 0.00 | 0 | 0 | 229.18 | -2.39 | 8.69 | 48.42 | 4.81 | 34.95 |
| 19Q4 (4) | 0.55 | -1.75 | 0.0 | 0.27 | 8.0 | 0.0 | 4.69 | 113.18 | 0.0 | 0.00 | 0 | 0.0 | 234.78 | 2.66 | 0.0 | 46.20 | -1.2 | 0.0 |
| 19Q3 (3) | 0.56 | -0.59 | 0.0 | 0.25 | 4.17 | 0.0 | 2.20 | 348.98 | 0.0 | 0.00 | 0 | 0.0 | 228.69 | -0.84 | 0.0 | 46.76 | 127.65 | 0.0 |
| 19Q2 (2) | 0.56 | -2.83 | 0.0 | 0.24 | -17.24 | 0.0 | 0.49 | -81.51 | 0.0 | 0.00 | 0 | 0.0 | 230.63 | 9.38 | 0.0 | 20.54 | -42.75 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 210.85 | 0.0 | 0.0 | 35.88 | 0.0 | 0.0 |
