- 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) | 0.23 | 8.66 | 0.81 | 3950.0 | 19.73 | -18.17 | -21.87 | 0 | 0.00 | 0 | 319.63 | -0.7 | 290.25 | -1.44 |
| 2022 (9) | 0.21 | -38.49 | 0.02 | -96.43 | 24.11 | -45.15 | -38.74 | 0 | 0.00 | 0 | 321.88 | 53.85 | 294.49 | 58.23 |
| 2021 (8) | 0.34 | -19.95 | 0.56 | -88.06 | 43.96 | -19.77 | 37.84 | 0 | 0.00 | 0 | 209.22 | 29.17 | 186.12 | 30.55 |
| 2020 (7) | 0.43 | 8.94 | 4.69 | 76.98 | 54.79 | 35.72 | -14.38 | 0 | 0.00 | 0 | 161.97 | -8.35 | 142.57 | -4.08 |
| 2019 (6) | 0.39 | -6.37 | 2.65 | -13.96 | 40.37 | -13.05 | -40.62 | 0 | 0.00 | 0 | 176.73 | 4.21 | 148.64 | 0.13 |
| 2018 (5) | 0.42 | 1.35 | 3.08 | 1825.0 | 46.43 | -22.33 | -351.18 | 0 | 0.00 | 0 | 169.59 | -9.96 | 148.45 | -9.23 |
| 2017 (4) | 0.42 | -3.71 | 0.16 | -65.22 | 59.78 | -3.14 | 265.20 | 6.02 | 0.00 | 0 | 188.35 | 4.9 | 163.55 | 1.76 |
| 2016 (3) | 0.43 | 15.05 | 0.46 | 666.67 | 61.72 | 0.03 | 250.14 | -44.31 | 0.00 | 0 | 179.55 | -17.04 | 160.72 | -16.3 |
| 2015 (2) | 0.37 | -19.12 | 0.06 | -89.09 | 61.7 | -13.27 | 449.16 | -57.3 | 0.00 | 0 | 216.42 | 20.73 | 192.01 | 16.55 |
| 2014 (1) | 0.46 | -8.31 | 0.55 | 120.0 | 71.14 | 8.46 | 1051.94 | -65.64 | 0.00 | 0 | 179.26 | 16.95 | 164.74 | 22.11 |
| 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) | 0.23 | -12.77 | 8.66 | 0.81 | -40.0 | 3950.0 | -42.36 | -631.49 | 14.13 | 0.00 | 0 | 0 | 319.63 | 9.73 | -0.7 | 290.25 | 11.36 | -1.44 |
| 23Q3 (19) | 0.26 | 6.26 | 4.82 | 1.35 | 87.5 | 800.0 | 7.97 | 168.12 | 108.59 | 0.00 | 0 | 0 | 291.28 | -2.0 | 4.75 | 260.63 | -3.15 | 1.55 |
| 23Q2 (18) | 0.25 | 0.69 | -10.67 | 0.72 | 5.88 | 1340.0 | -11.70 | 74.71 | 62.95 | 0.00 | 0 | 0 | 297.21 | 2.72 | 16.09 | 269.10 | 3.85 | 17.63 |
| 23Q1 (17) | 0.25 | 16.42 | -27.75 | 0.68 | 3300.0 | 518.18 | -46.26 | 6.22 | -130.96 | 0.00 | 0 | 0 | 289.35 | -10.11 | 33.87 | 259.13 | -12.01 | 35.13 |
| 22Q4 (16) | 0.21 | -15.85 | -38.49 | 0.02 | -86.67 | -96.43 | -49.33 | 46.82 | -151.36 | 0.00 | 0 | 0 | 321.88 | 15.76 | 53.85 | 294.49 | 14.75 | 58.23 |
| 22Q3 (15) | 0.25 | -9.45 | -34.52 | 0.15 | 200.0 | -88.46 | -92.76 | -193.73 | -158.96 | 0.00 | 0 | 0 | 278.07 | 8.62 | 47.93 | 256.64 | 12.18 | 52.16 |
| 22Q2 (14) | 0.28 | -18.56 | -28.64 | 0.05 | -54.55 | -95.83 | -31.58 | -121.13 | -160.34 | 0.00 | 0 | 0 | 256.01 | 18.44 | 37.5 | 228.77 | 19.29 | 43.66 |
| 22Q1 (13) | 0.34 | -0.87 | -19.18 | 0.11 | -80.36 | -97.25 | 149.44 | 55.59 | 314.19 | 0.00 | 0 | 0 | 216.15 | 3.31 | 25.14 | 191.77 | 3.04 | 27.36 |
| 21Q4 (12) | 0.34 | -10.43 | -19.95 | 0.56 | -56.92 | -88.06 | 96.05 | 368.15 | 5076.68 | 0.00 | 0 | 0 | 209.22 | 11.3 | 29.17 | 186.12 | 10.35 | 30.55 |
| 21Q3 (11) | 0.38 | -1.31 | -19.33 | 1.3 | 8.33 | -79.07 | -35.82 | -168.44 | -194.02 | 0.00 | 0 | 0 | 187.98 | 0.96 | 25.39 | 168.66 | 5.92 | 33.15 |
| 21Q2 (10) | 0.39 | -7.76 | -12.99 | 1.2 | -70.0 | -79.13 | 52.34 | 45.07 | 310.2 | 0.00 | 0 | 0 | 186.19 | 7.79 | 20.11 | 159.24 | 5.76 | 17.11 |
| 21Q1 (9) | 0.42 | -1.82 | -2.39 | 4.0 | -14.71 | 17.3 | 36.08 | 1969.43 | 147.97 | 0.00 | 0 | 0 | 172.73 | 6.64 | 6.97 | 150.57 | 5.61 | 16.0 |
| 20Q4 (8) | 0.43 | -9.74 | 8.94 | 4.69 | -24.48 | 76.98 | -1.93 | -105.07 | 90.24 | 0.00 | 0 | 0 | 161.97 | 8.04 | -8.35 | 142.57 | 12.55 | -4.08 |
| 20Q3 (7) | 0.48 | 6.45 | 29.96 | 6.21 | 8.0 | 87.61 | 38.10 | 253.01 | 1388.28 | 0.00 | 0 | 0 | 149.92 | -3.29 | -18.29 | 126.67 | -6.85 | -19.1 |
| 20Q2 (6) | 0.45 | 3.48 | 29.98 | 5.75 | 68.62 | 217.68 | -24.90 | 66.9 | 81.58 | 0.00 | 0 | 0 | 155.02 | -3.99 | -18.17 | 135.98 | 4.76 | -15.81 |
| 20Q1 (5) | 0.43 | 9.57 | 25.98 | 3.41 | 28.68 | 450.0 | -75.22 | -280.48 | 4.74 | 0.00 | 0 | 0 | 161.47 | -8.63 | -15.23 | 129.80 | -12.67 | -21.1 |
| 19Q4 (4) | 0.39 | 7.68 | 0.0 | 2.65 | -19.94 | 0.0 | -19.77 | -872.27 | 0.0 | 0.00 | 0 | 0.0 | 176.73 | -3.68 | 0.0 | 148.64 | -5.06 | 0.0 |
| 19Q3 (3) | 0.37 | 6.46 | 0.0 | 3.31 | 82.87 | 0.0 | 2.56 | 101.89 | 0.0 | 0.00 | 0 | 0.0 | 183.48 | -3.15 | 0.0 | 156.57 | -3.06 | 0.0 |
| 19Q2 (2) | 0.34 | 0.29 | 0.0 | 1.81 | 191.94 | 0.0 | -135.15 | -71.16 | 0.0 | 0.00 | 0 | 0.0 | 189.44 | -0.55 | 0.0 | 161.51 | -1.83 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -78.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 190.49 | 0.0 | 0.0 | 164.52 | 0.0 | 0.0 |
