- 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) | 0.70 | -2.14 | 3.63 | 36.98 | 44.39 | -7.1 | 70.42 | -71.07 | 0.00 | 0 | 130.77 | 1.37 | 76.78 | 5.31 |
| 2022 (9) | 0.71 | 22.08 | 2.65 | 273.24 | 47.78 | 39.22 | 243.40 | -51.87 | 0.00 | 0 | 129.00 | -18.54 | 72.91 | -0.15 |
| 2021 (8) | 0.58 | 11.94 | 0.71 | 136.67 | 34.32 | 20.51 | 505.71 | 68.79 | 0.00 | 0 | 158.36 | -7.77 | 73.02 | -26.44 |
| 2020 (7) | 0.52 | 1.01 | 0.3 | -28.57 | 28.48 | 3.41 | 299.61 | 220.16 | 0.00 | 0 | 171.71 | 0.08 | 99.27 | 13.32 |
| 2019 (6) | 0.52 | -6.12 | 0.42 | -65.85 | 27.54 | -25.97 | 93.58 | -33.84 | 0.00 | 0 | 171.57 | 3.39 | 87.60 | 34.03 |
| 2018 (5) | 0.55 | -2.85 | 1.23 | -53.05 | 37.2 | 9.28 | 141.45 | 140.48 | 0.00 | 0 | 165.94 | 3.3 | 65.36 | -19.5 |
| 2017 (4) | 0.56 | -5.93 | 2.62 | 18.55 | 34.04 | 3.72 | 58.82 | 98.38 | 0.01 | 0 | 160.64 | 2.55 | 81.19 | 14.22 |
| 2016 (3) | 0.60 | -2.39 | 2.21 | 42.58 | 32.82 | 31.23 | 29.65 | -25.07 | 0.00 | 0 | 156.65 | 2.26 | 71.08 | 15.18 |
| 2015 (2) | 0.62 | 28.33 | 1.55 | 131.34 | 25.01 | 30.81 | 39.57 | 20.38 | 0.70 | 167.81 | 153.19 | -16.59 | 61.71 | -17.41 |
| 2014 (1) | 0.48 | 21.56 | 0.67 | -9.46 | 19.12 | 67.87 | 32.87 | 318.19 | 0.26 | 0 | 183.66 | -15.65 | 74.72 | -23.89 |
| 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) | 0.70 | 2.58 | -2.14 | 3.63 | 202.5 | 36.98 | 63.65 | -40.36 | -56.2 | 0.00 | 0 | 0 | 130.77 | -1.82 | 1.37 | 76.78 | 9.98 | 5.31 |
| 23Q3 (19) | 0.68 | -5.34 | -4.85 | 1.2 | -72.09 | 823.08 | 106.72 | 34.95 | -86.8 | 0.00 | 0 | 0 | 133.20 | 4.42 | 4.18 | 69.81 | -4.49 | -5.61 |
| 23Q2 (18) | 0.72 | -5.35 | 10.11 | 4.3 | -12.24 | 0 | 79.08 | 84.59 | -45.91 | 0.00 | 0 | 0 | 127.56 | 5.09 | -6.34 | 73.09 | 15.59 | 5.24 |
| 23Q1 (17) | 0.76 | 6.48 | 20.94 | 4.9 | 84.91 | 341.44 | 42.84 | -70.52 | -86.02 | 0.00 | 0 | 0 | 121.38 | -5.91 | -13.41 | 63.23 | -13.28 | 3.69 |
| 22Q4 (16) | 0.71 | -0.27 | 22.08 | 2.65 | 1938.46 | 273.24 | 145.31 | -82.03 | -61.24 | 0.00 | 0 | 0 | 129.00 | 0.89 | -18.54 | 72.91 | -1.42 | -0.15 |
| 22Q3 (15) | 0.71 | 9.54 | 20.95 | 0.13 | 0 | 0.0 | 808.78 | 453.16 | 58.95 | 0.00 | 0 | 0 | 127.86 | -6.12 | -17.3 | 73.96 | 6.49 | 1.76 |
| 22Q2 (14) | 0.65 | 3.96 | 13.04 | 0 | -100.0 | -100.0 | 146.21 | -52.27 | -78.12 | 0.00 | 0 | 0 | 136.19 | -2.85 | -13.07 | 69.45 | 13.89 | -26.8 |
| 22Q1 (13) | 0.63 | 7.49 | 9.98 | 1.11 | 56.34 | 109.43 | 306.34 | -18.29 | -41.66 | 0.00 | 0 | 0 | 140.18 | -11.48 | -10.86 | 60.98 | -16.49 | -34.79 |
| 21Q4 (12) | 0.58 | -1.19 | 11.94 | 0.71 | 446.15 | 136.67 | 374.90 | -26.32 | -54.06 | 0.00 | 0 | 0 | 158.36 | 2.43 | -7.77 | 73.02 | 0.47 | -26.44 |
| 21Q3 (11) | 0.59 | 2.38 | 12.1 | 0.13 | -86.02 | -56.67 | 508.84 | -23.85 | 98.03 | 0.00 | 0 | 0 | 154.60 | -1.32 | -8.04 | 72.68 | -23.4 | -15.27 |
| 21Q2 (10) | 0.58 | 1.14 | 3.52 | 0.93 | 75.47 | 144.74 | 668.25 | 27.25 | 105.53 | 0.00 | 0 | 0 | 156.67 | -0.38 | -1.1 | 94.88 | 1.47 | 25.3 |
| 21Q1 (9) | 0.57 | 9.4 | 3.89 | 0.53 | 76.67 | 55.88 | 525.13 | -35.64 | 334.85 | 0.00 | 0 | 0 | 157.26 | -8.42 | -2.04 | 93.51 | -5.8 | 24.1 |
| 20Q4 (8) | 0.52 | -1.05 | 1.01 | 0.3 | 0.0 | -28.57 | 815.98 | 217.56 | 478.22 | 0.00 | 0 | 0 | 171.71 | 2.14 | 0.08 | 99.27 | 15.73 | 13.32 |
| 20Q3 (7) | 0.53 | -5.45 | -4.88 | 0.3 | -21.05 | -82.95 | 256.95 | -20.97 | 117.96 | 0.00 | 0 | 0 | 168.11 | 6.12 | 4.36 | 85.78 | 13.29 | 13.99 |
| 20Q2 (6) | 0.56 | 1.5 | -5.52 | 0.38 | 11.76 | -30.91 | 325.14 | 169.24 | 329.68 | 0.00 | 0 | 0 | 158.42 | -1.31 | 4.25 | 75.72 | 0.49 | 1.86 |
| 20Q1 (5) | 0.55 | 6.37 | 1.28 | 0.34 | -19.05 | -79.01 | 120.76 | -14.43 | 96.23 | 0.00 | 0 | 0 | 160.53 | -6.43 | -4.33 | 75.35 | -13.98 | -9.68 |
| 19Q4 (4) | 0.52 | -6.82 | 0.0 | 0.42 | -76.14 | 0.0 | 141.12 | 19.7 | 0.0 | 0.00 | 0 | 0.0 | 171.57 | 6.51 | 0.0 | 87.60 | 16.41 | 0.0 |
| 19Q3 (3) | 0.55 | -6.08 | 0.0 | 1.76 | 220.0 | 0.0 | 117.89 | 55.79 | 0.0 | 0.00 | 0 | 0.0 | 161.08 | 6.0 | 0.0 | 75.25 | 1.22 | 0.0 |
| 19Q2 (2) | 0.59 | 8.8 | 0.0 | 0.55 | -66.05 | 0.0 | 75.67 | 22.96 | 0.0 | 0.00 | 0 | 0.0 | 151.96 | -9.43 | 0.0 | 74.34 | -10.9 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 61.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 167.79 | 0.0 | 0.0 | 83.43 | 0.0 | 0.0 |
