- 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) | 0.40 | 10.2 | 0.15 | 1400.0 | 7.23 | -3.73 | 12.28 | -81.72 | 0.00 | 0 | 208.22 | -6.99 | 150.75 | -11.68 |
| 2022 (9) | 0.36 | -3.78 | 0.01 | -96.67 | 7.51 | 0.27 | 67.16 | 66.28 | 0.00 | 0 | 223.88 | 5.12 | 170.69 | 0.49 |
| 2021 (8) | 0.37 | -3.44 | 0.3 | 200.0 | 7.49 | 10.8 | 40.39 | 120.47 | 0.00 | 0 | 212.97 | 4.93 | 169.86 | 4.77 |
| 2020 (7) | 0.39 | 2.01 | 0.1 | 400.0 | 6.76 | -10.58 | 18.32 | -49.42 | 0.00 | 0 | 202.96 | -2.39 | 162.12 | -5.75 |
| 2019 (6) | 0.38 | 4.18 | 0.02 | -60.0 | 7.56 | -6.44 | 36.22 | -67.34 | 0.00 | 0 | 207.94 | -1.41 | 172.01 | -2.12 |
| 2018 (5) | 0.36 | -18.34 | 0.05 | -94.44 | 8.08 | -19.2 | 110.90 | 11.14 | 0.03 | -54.46 | 210.91 | 20.61 | 175.74 | 36.68 |
| 2017 (4) | 0.45 | -4.01 | 0.9 | 95.65 | 10.0 | -11.66 | 99.78 | 70.77 | 0.07 | -78.15 | 174.87 | -1.61 | 128.58 | -7.79 |
| 2016 (3) | 0.46 | -3.05 | 0.46 | -19.3 | 11.32 | -0.79 | 58.43 | 26.77 | 0.31 | -26.9 | 177.73 | 7.45 | 139.44 | 24.76 |
| 2015 (2) | 0.48 | -14.18 | 0.57 | -32.14 | 11.41 | 14.44 | 46.09 | 125.93 | 0.42 | -61.54 | 165.40 | 15.04 | 111.77 | 24.2 |
| 2014 (1) | 0.56 | 2.52 | 0.84 | -4.55 | 9.97 | -4.68 | 20.40 | 52.92 | 1.10 | 0 | 143.77 | 0.01 | 89.99 | -6.49 |
| 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) | 0.40 | 2.28 | 10.2 | 0.15 | 0 | 1400.0 | -3.40 | -109.73 | 90.63 | 0.00 | 0 | 0 | 208.22 | -4.6 | -6.99 | 150.75 | -3.82 | -11.68 |
| 23Q3 (19) | 0.39 | -4.05 | 11.41 | 0 | 0 | 0 | 34.93 | 20.28 | -86.6 | 0.00 | 0 | 0 | 218.25 | 2.86 | -4.86 | 156.74 | 0.24 | -13.69 |
| 23Q2 (18) | 0.40 | 26.14 | 15.34 | 0 | 0 | 0 | 29.04 | 716.56 | -68.01 | 0.00 | 0 | 0 | 212.19 | -14.55 | -5.58 | 156.36 | -16.5 | -13.26 |
| 23Q1 (17) | 0.32 | -10.98 | -7.95 | 0 | -100.0 | -100.0 | -4.71 | 87.01 | -115.08 | 0.00 | 0 | 0 | 248.31 | 10.91 | 9.05 | 187.25 | 9.7 | 2.62 |
| 22Q4 (16) | 0.36 | 3.4 | -3.78 | 0.01 | 0 | -96.67 | -36.27 | -113.92 | -152.52 | 0.00 | 0 | 0 | 223.88 | -2.4 | 5.12 | 170.69 | -6.01 | 0.49 |
| 22Q3 (15) | 0.35 | -0.66 | -8.78 | 0 | 0 | -100.0 | 260.61 | 187.05 | 582.94 | 0.00 | 0 | 0 | 229.39 | 2.08 | 9.9 | 181.60 | 0.74 | 9.92 |
| 22Q2 (14) | 0.35 | 0.66 | -6.03 | 0 | -100.0 | -100.0 | 90.79 | 190.71 | 525.28 | 0.00 | 0 | 0 | 224.72 | -1.31 | 6.28 | 180.26 | -1.21 | 4.75 |
| 22Q1 (13) | 0.35 | -6.95 | -11.14 | 0.3 | 0.0 | -3.23 | 31.23 | -54.78 | -56.22 | 0.00 | 0 | 0 | 227.70 | 6.92 | 12.24 | 182.47 | 7.42 | 10.05 |
| 21Q4 (12) | 0.37 | -1.97 | -3.44 | 0.3 | -25.0 | 200.0 | 69.06 | 80.97 | 994.45 | 0.00 | 0 | 0 | 212.97 | 2.03 | 4.93 | 169.86 | 2.81 | 4.77 |
| 21Q3 (11) | 0.38 | 2.34 | 20.34 | 0.4 | 33.33 | 0 | 38.16 | 162.81 | 19.32 | 0.00 | 0 | 0 | 208.73 | -1.28 | -13.85 | 165.21 | -3.99 | -16.9 |
| 21Q2 (10) | 0.37 | -4.81 | 7.21 | 0.3 | -3.23 | 2900.0 | 14.52 | -79.64 | 191.44 | 0.00 | 0 | 0 | 211.44 | 4.22 | -4.77 | 172.08 | 3.79 | -4.77 |
| 21Q1 (9) | 0.39 | 1.11 | 14.58 | 0.31 | 210.0 | 1450.0 | 71.33 | 1030.43 | 53.66 | 0.00 | 0 | 0 | 202.87 | -0.04 | -11.69 | 165.80 | 2.27 | -13.02 |
| 20Q4 (8) | 0.39 | 22.18 | 2.01 | 0.1 | 0 | 400.0 | 6.31 | -80.27 | -62.15 | 0.00 | 0 | 0 | 202.96 | -16.23 | -2.39 | 162.12 | -18.45 | -5.75 |
| 20Q3 (7) | 0.32 | -8.83 | -13.21 | 0 | -100.0 | -100.0 | 31.98 | 301.39 | -24.33 | 0.00 | 0 | 0 | 242.28 | 9.13 | 11.99 | 198.80 | 10.02 | 10.77 |
| 20Q2 (6) | 0.35 | 1.73 | -7.45 | 0.01 | -50.0 | -75.0 | -15.88 | -134.21 | -128.23 | 0.00 | 0 | -100.0 | 222.02 | -3.35 | 5.22 | 180.69 | -5.21 | 1.1 |
| 20Q1 (5) | 0.34 | -9.98 | -0.7 | 0.02 | 0.0 | -66.67 | 46.42 | 178.46 | 76.1 | 0.00 | 0 | -100.0 | 229.72 | 10.47 | 0.71 | 190.62 | 10.82 | -1.91 |
| 19Q4 (4) | 0.38 | 3.95 | 0.0 | 0.02 | -33.33 | 0.0 | 16.67 | -60.55 | 0.0 | 0.00 | 0 | 0.0 | 207.94 | -3.89 | 0.0 | 172.01 | -4.16 | 0.0 |
| 19Q3 (3) | 0.36 | -2.78 | 0.0 | 0.03 | -25.0 | 0.0 | 42.26 | -24.87 | 0.0 | 0.00 | -100.0 | 0.0 | 216.35 | 2.54 | 0.0 | 179.47 | 0.41 | 0.0 |
| 19Q2 (2) | 0.37 | 9.15 | 0.0 | 0.04 | -33.33 | 0.0 | 56.25 | 113.39 | 0.0 | 0.05 | -78.95 | 0.0 | 211.00 | -7.5 | 0.0 | 178.73 | -8.03 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 26.36 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 228.11 | 0.0 | 0.0 | 194.34 | 0.0 | 0.0 |
