- 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) | 0.66 | -9.67 | 0.59 | -6.35 | 0.3 | -73.68 | -47.41 | 0 | 0.00 | 0 | 115.23 | 6.64 | 88.49 | 4.15 |
| 2022 (9) | 0.73 | 43.86 | 0.63 | 26.0 | 1.14 | 171.43 | -72.86 | 0 | 0.00 | 0 | 108.06 | -14.07 | 84.96 | -20.45 |
| 2021 (8) | 0.51 | -7.49 | 0.5 | 0.0 | 0.42 | -50.0 | 28.93 | 0 | 0.00 | 0 | 125.76 | 66.64 | 106.80 | 83.92 |
| 2020 (7) | 0.55 | 5.1 | 0.5 | 4.17 | 0.84 | -75.15 | -120.16 | 0 | 0.00 | 0 | 75.47 | -34.41 | 58.07 | -41.4 |
| 2019 (6) | 0.52 | 81.3 | 0.48 | 0 | 3.38 | -17.56 | -210.88 | 0 | 0.00 | 0 | 115.06 | -51.7 | 99.10 | -50.16 |
| 2018 (5) | 0.29 | -36.42 | 0 | 0 | 4.1 | 9.04 | 236.68 | 218.8 | 0.00 | 0 | 238.22 | 93.67 | 198.83 | 71.64 |
| 2017 (4) | 0.45 | -18.16 | 0.2 | -78.95 | 3.76 | -7.39 | 74.24 | 0 | 0.00 | 0 | 123.00 | 27.34 | 115.84 | 32.87 |
| 2016 (3) | 0.55 | -1.64 | 0.95 | -56.82 | 4.06 | -12.88 | -16.07 | 0 | 0.00 | 0 | 96.59 | 6.2 | 87.18 | 32.9 |
| 2015 (2) | 0.56 | 57.92 | 2.2 | 44.74 | 4.66 | -44.32 | -94.83 | 0 | 0.00 | 0 | 90.95 | -12.05 | 65.60 | -30.12 |
| 2014 (1) | 0.35 | 15.88 | 1.52 | 192.31 | 8.37 | -9.22 | -33.63 | 0 | 0.00 | 0 | 103.41 | -32.83 | 93.88 | -33.1 |
| 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) | 0.66 | -0.53 | -9.67 | 0.59 | -1.67 | -6.35 | -48.73 | 13.98 | 14.39 | 0.00 | 0 | 0 | 115.23 | -3.05 | 6.64 | 88.49 | -5.01 | 4.15 |
| 23Q3 (19) | 0.66 | 17.35 | 4.18 | 0.6 | -1.64 | 20.0 | -56.65 | -85.86 | 23.62 | 0.00 | 0 | 0 | 118.86 | -20.26 | 35.41 | 93.16 | -25.94 | 39.69 |
| 23Q2 (18) | 0.56 | -20.4 | -2.61 | 0.61 | -1.61 | 22.0 | -30.48 | 46.44 | 58.44 | 0.00 | 0 | 0 | 149.06 | 35.57 | 40.0 | 125.79 | 41.27 | 39.69 |
| 23Q1 (17) | 0.71 | -2.79 | 35.6 | 0.62 | -1.59 | 24.0 | -56.91 | 0.02 | 46.76 | 0.00 | 0 | 0 | 109.95 | 1.75 | -7.63 | 89.04 | 4.8 | -9.1 |
| 22Q4 (16) | 0.73 | 14.73 | 43.86 | 0.63 | 26.0 | 26.0 | -56.92 | 23.26 | 65.64 | 0.00 | 0 | 0 | 108.06 | 23.1 | -14.07 | 84.96 | 27.4 | -20.45 |
| 22Q3 (15) | 0.63 | 9.7 | 46.0 | 0.5 | 0.0 | 0.0 | -74.17 | -1.13 | -132.26 | 0.00 | 0 | 0 | 87.78 | -17.55 | -43.42 | 66.69 | -25.94 | -50.83 |
| 22Q2 (14) | 0.58 | 10.84 | 8.27 | 0.5 | 0.0 | 0.0 | -73.34 | 31.39 | -168.74 | 0.00 | 0 | 0 | 106.47 | -10.55 | 1.26 | 90.05 | -8.07 | 2.45 |
| 22Q1 (13) | 0.52 | 3.13 | 2.68 | 0.5 | 0.0 | 0.0 | -106.90 | 35.47 | -232.56 | 0.00 | 0 | 0 | 119.03 | -5.35 | -11.15 | 97.95 | -8.29 | -16.26 |
| 21Q4 (12) | 0.51 | 16.43 | -7.49 | 0.5 | 0.0 | 0.0 | -165.67 | -172.06 | 23.91 | 0.00 | 0 | 0 | 125.76 | -18.93 | 66.64 | 106.80 | -21.26 | 83.92 |
| 21Q3 (11) | 0.43 | -18.65 | -5.86 | 0.5 | 0.0 | 0.0 | 229.92 | 942.51 | 1340.8 | 0.00 | 0 | 0 | 155.13 | 47.53 | 88.65 | 135.64 | 54.31 | 114.01 |
| 21Q2 (10) | 0.53 | 5.12 | -16.22 | 0.5 | 0.0 | -55.75 | -27.29 | -133.84 | -77.21 | 0.00 | 0 | 0 | 105.15 | -21.51 | 38.37 | 87.90 | -24.85 | 71.98 |
| 21Q1 (9) | 0.51 | -7.09 | -14.59 | 0.5 | 0.0 | -39.76 | 80.64 | 137.04 | 182.98 | 0.00 | 0 | 0 | 133.96 | 77.5 | 34.78 | 116.97 | 101.43 | 43.93 |
| 20Q4 (8) | 0.55 | 18.49 | 5.1 | 0.5 | 0.0 | 4.17 | -217.73 | -1075.01 | 47.44 | 0.00 | 0 | 0 | 75.47 | -8.22 | -34.41 | 58.07 | -8.38 | -41.4 |
| 20Q3 (7) | 0.46 | -27.61 | 22.84 | 0.5 | -55.75 | 56.25 | -18.53 | -20.32 | 88.63 | 0.00 | 0 | 0 | 82.23 | 8.21 | -37.54 | 63.38 | 24.01 | -40.03 |
| 20Q2 (6) | 0.64 | 7.17 | 75.06 | 1.13 | 36.14 | 352.0 | -15.40 | 84.15 | 92.29 | 0.00 | 0 | 0 | 75.99 | -23.54 | -45.98 | 51.11 | -37.11 | -55.85 |
| 20Q1 (5) | 0.59 | 14.34 | 71.01 | 0.83 | 72.92 | 315.0 | -97.18 | 76.54 | -1871.2 | 0.00 | 0 | 0 | 99.39 | -13.62 | -43.62 | 81.27 | -17.99 | -49.18 |
| 19Q4 (4) | 0.52 | 38.49 | 0.0 | 0.48 | 50.0 | 0.0 | -414.28 | -154.25 | 0.0 | 0.00 | 0 | 0.0 | 115.06 | -12.61 | 0.0 | 99.10 | -6.24 | 0.0 |
| 19Q3 (3) | 0.38 | 3.16 | 0.0 | 0.32 | 28.0 | 0.0 | -162.94 | 18.46 | 0.0 | 0.00 | 0 | 0.0 | 131.66 | -6.4 | 0.0 | 105.69 | -8.7 | 0.0 |
| 19Q2 (2) | 0.36 | 4.69 | 0.0 | 0.25 | 25.0 | 0.0 | -199.82 | -3953.14 | 0.0 | 0.00 | 0 | 0.0 | 140.66 | -20.21 | 0.0 | 115.76 | -27.61 | 0.0 |
| 19Q1 (1) | 0.35 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -4.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 176.28 | 0.0 | 0.0 | 159.92 | 0.0 | 0.0 |
