- 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 | -12.39 | 5.96 | -1.49 | 7.45 | -28.23 | 19.28 | -57.25 | 2.57 | 0 | 210.87 | 30.95 | 171.54 | 26.8 |
| 2022 (9) | 0.58 | 24.28 | 6.05 | 1412.5 | 10.38 | 34.28 | 45.10 | 59.31 | 0.00 | 0 | 161.03 | -49.98 | 135.28 | -49.42 |
| 2021 (8) | 0.46 | 16.74 | 0.4 | -79.59 | 7.73 | 43.68 | 28.31 | -53.73 | 0.00 | 0 | 321.94 | 44.75 | 267.44 | 38.21 |
| 2020 (7) | 0.40 | 52.1 | 1.96 | 390.0 | 5.38 | -28.27 | 61.18 | 118.73 | 0.00 | 0 | 222.41 | -32.99 | 193.50 | -32.18 |
| 2019 (6) | 0.26 | -54.15 | 0.4 | -92.29 | 7.5 | -18.12 | 27.97 | 21.45 | 0.00 | 0 | 331.91 | 107.5 | 285.32 | 114.95 |
| 2018 (5) | 0.57 | 1.97 | 5.19 | 68.51 | 9.16 | -20.76 | 23.03 | -67.47 | 0.00 | 0 | 159.96 | 0.95 | 132.74 | 54.71 |
| 2017 (4) | 0.56 | -12.86 | 3.08 | 224.21 | 11.56 | 112.5 | 70.80 | 0 | 0.02 | 0 | 158.45 | 29.13 | 85.80 | 12.54 |
| 2016 (3) | 0.64 | 1.49 | 0.95 | -20.83 | 5.44 | 15.74 | -6.37 | 0 | 0.00 | 0 | 122.71 | 2.77 | 76.24 | -15.89 |
| 2015 (2) | 0.63 | 21.37 | 1.2 | -45.95 | 4.7 | -18.4 | -11.84 | 0 | 0.00 | 0 | 119.40 | 6.75 | 90.64 | 1.68 |
| 2014 (1) | 0.52 | -11.67 | 2.22 | -37.99 | 5.76 | 0.17 | -14.01 | 0 | 0.00 | 0 | 111.85 | 20.1 | 89.14 | 20.07 |
| 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 | -2.73 | -12.39 | 5.96 | 0.17 | -1.49 | 16.80 | -52.43 | -54.05 | 15.41 | 170.59 | 0 | 210.87 | 8.32 | 30.95 | 171.54 | 9.37 | 26.8 |
| 23Q3 (19) | 0.52 | 1.44 | -4.78 | 5.95 | 71.47 | 19.96 | 35.32 | 43.52 | -53.45 | 5.70 | 0 | 0 | 194.68 | 15.39 | 15.33 | 156.84 | 12.97 | 15.55 |
| 23Q2 (18) | 0.51 | -0.35 | -7.92 | 3.47 | -21.14 | -14.53 | 24.61 | 305.44 | -45.59 | 0.00 | 0 | 0 | 168.72 | -5.12 | 4.06 | 138.83 | -4.87 | 8.5 |
| 23Q1 (17) | 0.51 | -10.9 | 2.25 | 4.4 | -27.27 | 1000.0 | 6.07 | -83.4 | -68.98 | 0.00 | 0 | 0 | 177.82 | 10.43 | -33.09 | 145.94 | 7.88 | -32.1 |
| 22Q4 (16) | 0.58 | 5.71 | 24.28 | 6.05 | 21.98 | 1412.5 | 36.56 | -51.82 | 70.6 | 0.00 | 0 | 0 | 161.03 | -4.6 | -49.98 | 135.28 | -0.33 | -49.42 |
| 22Q3 (15) | 0.55 | -1.9 | 11.24 | 4.96 | 22.17 | 1140.0 | 75.88 | 67.76 | 187.53 | 0.00 | 0 | 0 | 168.80 | 4.11 | -46.22 | 135.73 | 6.08 | -48.01 |
| 22Q2 (14) | 0.56 | 10.65 | 14.34 | 4.06 | 915.0 | 207.58 | 45.23 | 131.12 | 13.59 | 0.00 | 0 | 0 | 162.13 | -38.99 | -48.19 | 127.95 | -40.47 | -52.58 |
| 22Q1 (13) | 0.50 | 8.31 | 22.14 | 0.4 | 0.0 | -82.3 | 19.57 | -8.68 | -53.58 | 0.00 | 0 | 0 | 265.76 | -17.45 | 21.37 | 214.94 | -19.63 | 15.81 |
| 21Q4 (12) | 0.46 | -5.38 | 16.74 | 0.4 | 0.0 | -79.59 | 21.43 | -18.79 | 2.34 | 0.00 | 0 | 0 | 321.94 | 2.56 | 44.75 | 267.44 | 2.44 | 38.21 |
| 21Q3 (11) | 0.49 | 0.82 | 20.29 | 0.4 | -69.7 | -78.14 | 26.39 | -33.73 | -84.66 | 0.00 | 0 | 0 | 313.90 | 0.32 | 44.3 | 261.07 | -3.24 | 43.59 |
| 21Q2 (10) | 0.49 | 18.21 | 10.23 | 1.32 | -41.59 | -18.01 | 39.82 | -5.55 | 5.37 | 0.00 | 0 | 0 | 312.91 | 42.91 | 58.2 | 269.82 | 45.38 | 61.51 |
| 21Q1 (9) | 0.41 | 3.52 | 29.08 | 2.26 | 15.31 | 193.51 | 42.16 | 101.34 | 560.77 | 0.00 | 0 | 0 | 218.96 | -1.55 | -20.43 | 185.59 | -4.09 | -18.3 |
| 20Q4 (8) | 0.40 | -2.5 | 52.1 | 1.96 | 7.1 | 390.0 | 20.94 | -87.83 | -66.79 | 0.00 | 0 | 0 | 222.41 | 2.24 | -32.99 | 193.50 | 6.42 | -32.18 |
| 20Q3 (7) | 0.41 | -7.61 | 41.36 | 1.83 | 13.66 | 1563.64 | 172.02 | 355.2 | 1.31 | 0.00 | 0 | 0 | 217.54 | 9.98 | -28.41 | 181.82 | 8.84 | -27.22 |
| 20Q2 (6) | 0.44 | 38.42 | 10.84 | 1.61 | 109.09 | 631.82 | 37.79 | 513.01 | 8.25 | 0.00 | 0 | 0 | 197.80 | -28.12 | -9.94 | 167.06 | -26.45 | -5.04 |
| 20Q1 (5) | 0.32 | 21.98 | -45.98 | 0.77 | 92.5 | -86.88 | -9.15 | -114.51 | -317.34 | 0.00 | 0 | 0 | 275.19 | -17.09 | 78.16 | 227.15 | -20.39 | 75.53 |
| 19Q4 (4) | 0.26 | -9.39 | 0.0 | 0.4 | 263.64 | 0.0 | 63.06 | -62.86 | 0.0 | 0.00 | 0 | 0.0 | 331.91 | 9.23 | 0.0 | 285.32 | 14.21 | 0.0 |
| 19Q3 (3) | 0.29 | -27.55 | 0.0 | 0.11 | -50.0 | 0.0 | 169.79 | 386.36 | 0.0 | 0.00 | 0 | 0.0 | 303.87 | 38.36 | 0.0 | 249.82 | 42.01 | 0.0 |
| 19Q2 (2) | 0.40 | -32.54 | 0.0 | 0.22 | -96.25 | 0.0 | 34.91 | 729.22 | 0.0 | 0.00 | 0 | 0.0 | 219.62 | 42.19 | 0.0 | 175.92 | 35.94 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 5.87 | 0.0 | 0.0 | 4.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 154.46 | 0.0 | 0.0 | 129.41 | 0.0 | 0.0 |
