- 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) | 0.29 | 1.56 | 0.55 | 44.74 | 3.66 | 2.81 | 18.21 | -10.87 | 0.00 | 0 | 298.49 | 1.22 | 226.83 | 23.14 |
| 2022 (9) | 0.28 | -33.73 | 0.38 | -53.66 | 3.56 | -22.27 | 20.43 | -62.87 | 0.00 | 0 | 294.90 | 34.31 | 184.21 | 13.1 |
| 2021 (8) | 0.43 | 36.31 | 0.82 | 485.71 | 4.58 | 29.38 | 55.03 | 308.84 | 0.07 | 0 | 219.57 | -28.84 | 162.88 | -35.49 |
| 2020 (7) | 0.31 | 2.06 | 0.14 | 7.69 | 3.54 | 2.02 | 13.46 | 93.39 | 0.00 | 0 | 308.55 | -2.81 | 252.48 | 1.69 |
| 2019 (6) | 0.31 | 25.46 | 0.13 | -7.14 | 3.47 | -7.22 | 6.96 | 0 | 0.00 | 0 | 317.47 | -6.4 | 248.29 | 3.88 |
| 2018 (5) | 0.24 | -15.95 | 0.14 | -51.72 | 3.74 | -22.57 | -44.63 | 0 | 0.32 | 0.0 | 339.16 | 15.74 | 239.01 | 16.01 |
| 2017 (4) | 0.29 | -0.27 | 0.29 | 16.0 | 4.83 | -27.48 | -27.98 | 0 | 0.32 | 0.0 | 293.03 | -3.87 | 206.02 | 9.76 |
| 2016 (3) | 0.29 | -24.79 | 0.25 | 0 | 6.66 | 19.35 | 504.58 | -93.45 | 0.32 | 0 | 304.83 | 36.82 | 187.70 | 25.36 |
| 2015 (2) | 0.39 | 14.91 | 0 | 0 | 5.58 | 43.81 | 7704.71 | 3108.96 | 0.00 | 0 | 222.79 | -13.71 | 149.73 | -16.65 |
| 2014 (1) | 0.34 | -19.76 | 0 | 0 | 3.88 | 1.57 | 240.10 | 225.38 | 0.00 | 0 | 258.19 | 39.02 | 179.65 | 53.81 |
| 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) | 0.29 | -18.91 | 1.56 | 0.55 | -45.0 | 44.74 | 27.90 | -28.31 | 179.31 | 0.00 | 0 | 0 | 298.49 | 23.59 | 1.22 | 226.83 | 28.62 | 23.14 |
| 23Q3 (19) | 0.35 | -2.08 | 14.15 | 1.0 | 17.65 | 156.41 | 38.92 | 257.39 | 485.26 | 0.00 | 0 | 0 | 241.52 | 2.9 | -12.5 | 176.35 | 5.67 | 0.93 |
| 23Q2 (18) | 0.36 | 10.71 | -13.35 | 0.85 | -1.16 | -14.14 | 10.89 | 203.22 | -60.07 | 0.00 | 0 | 0 | 234.72 | -8.98 | 11.58 | 166.89 | -6.34 | 17.55 |
| 23Q1 (17) | 0.33 | 15.53 | -22.75 | 0.86 | 126.32 | -21.82 | -10.55 | 70.01 | -114.03 | 0.00 | 0 | -100.0 | 257.89 | -12.55 | 20.56 | 178.18 | -3.27 | 18.05 |
| 22Q4 (16) | 0.28 | -8.85 | -33.73 | 0.38 | -2.56 | -53.66 | -35.18 | -629.02 | -171.26 | 0.00 | 0 | -100.0 | 294.90 | 6.84 | 34.31 | 184.21 | 5.43 | 13.1 |
| 22Q3 (15) | 0.31 | -25.67 | -26.13 | 0.39 | -60.61 | -43.48 | 6.65 | -75.61 | -93.19 | 0.00 | 0 | -100.0 | 276.02 | 31.21 | 21.57 | 174.72 | 23.07 | 3.2 |
| 22Q2 (14) | 0.42 | -1.3 | 19.11 | 0.99 | -10.0 | 175.0 | 27.27 | -63.73 | -48.76 | 0.00 | -100.0 | -100.0 | 210.36 | -1.66 | -24.4 | 141.97 | -5.94 | -35.91 |
| 22Q1 (13) | 0.42 | -0.89 | 33.39 | 1.1 | 34.15 | 400.0 | 75.19 | 52.3 | 347.03 | 0.05 | -78.79 | 0 | 213.91 | -2.58 | -29.33 | 150.94 | -7.33 | -38.41 |
| 21Q4 (12) | 0.43 | 1.6 | 36.31 | 0.82 | 18.84 | 485.71 | 49.37 | -49.42 | 71.6 | 0.21 | 7.14 | 0 | 219.57 | -3.29 | -28.84 | 162.88 | -3.79 | -35.49 |
| 21Q3 (11) | 0.42 | 19.85 | 38.74 | 0.69 | 91.67 | 305.88 | 97.60 | 83.39 | 66.7 | 0.20 | -72.0 | 120.0 | 227.05 | -18.41 | -29.23 | 169.30 | -23.57 | -33.66 |
| 21Q2 (10) | 0.35 | 10.53 | 18.75 | 0.36 | 63.64 | 140.0 | 53.22 | 216.41 | 331.79 | 0.71 | 0 | 0 | 278.27 | -8.06 | -18.06 | 221.51 | -9.61 | -15.59 |
| 21Q1 (9) | 0.32 | 1.28 | 1.84 | 0.22 | 57.14 | 37.5 | 16.82 | -41.54 | 420.99 | 0.00 | 0 | 0 | 302.67 | -1.91 | -4.15 | 245.07 | -2.93 | 2.65 |
| 20Q4 (8) | 0.31 | 3.41 | 2.06 | 0.14 | -17.65 | 7.69 | 28.77 | -50.86 | 619.25 | 0.00 | -100.0 | 0 | 308.55 | -3.82 | -2.81 | 252.48 | -1.06 | 1.69 |
| 20Q3 (7) | 0.30 | 2.58 | -6.59 | 0.17 | 13.33 | 0.0 | 58.55 | 355.01 | 187.43 | 0.09 | 0 | 0 | 320.82 | -5.54 | 5.45 | 255.19 | -2.76 | 9.53 |
| 20Q2 (6) | 0.29 | -5.22 | -5.25 | 0.15 | -6.25 | 114.29 | -22.96 | -338.17 | -197.12 | 0.00 | 0 | 0 | 339.62 | 7.55 | 6.16 | 262.42 | 9.92 | 9.23 |
| 20Q1 (5) | 0.31 | 1.5 | 3.09 | 0.16 | 23.08 | 60.0 | -5.24 | -231.0 | 73.52 | 0.00 | 0 | 0 | 315.79 | -0.53 | -5.8 | 238.74 | -3.85 | 1.71 |
| 19Q4 (4) | 0.31 | -5.35 | 0.0 | 0.13 | -23.53 | 0.0 | 4.00 | -80.36 | 0.0 | 0.00 | 0 | 0.0 | 317.47 | 4.35 | 0.0 | 248.29 | 6.57 | 0.0 |
| 19Q3 (3) | 0.32 | 4.06 | 0.0 | 0.17 | 142.86 | 0.0 | 20.37 | -13.83 | 0.0 | 0.00 | 0 | 0.0 | 304.24 | -4.9 | 0.0 | 232.99 | -3.02 | 0.0 |
| 19Q2 (2) | 0.31 | 3.12 | 0.0 | 0.07 | -30.0 | 0.0 | 23.64 | 219.45 | 0.0 | 0.00 | 0 | 0.0 | 319.90 | -4.57 | 0.0 | 240.24 | 2.35 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -19.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 335.22 | 0.0 | 0.0 | 234.73 | 0.0 | 0.0 |
