- 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) | 0.20 | -37.8 | 1.98 | -33.33 | 11.97 | -30.53 | 2.11 | -85.07 | 0.00 | 0 | 169.60 | 35.03 | 136.03 | 59.42 |
| 2022 (9) | 0.32 | 6.8 | 2.97 | 0.0 | 17.23 | -2.71 | 14.13 | -9.25 | 0.00 | 0 | 125.60 | 14.34 | 85.33 | 12.56 |
| 2021 (8) | 0.30 | 4.36 | 2.97 | 96.69 | 17.71 | 38.58 | 15.57 | 339.83 | 0.00 | 0 | 109.85 | -28.24 | 75.81 | -37.86 |
| 2020 (7) | 0.28 | 6.35 | 1.51 | 0 | 12.78 | -27.8 | 3.54 | -96.58 | 0.00 | 0 | 153.08 | -23.57 | 122.00 | -28.4 |
| 2019 (6) | 0.27 | -12.32 | 0 | 0 | 17.7 | -18.13 | 103.48 | -99.95 | 0.00 | 0 | 200.29 | -1.11 | 170.38 | -4.87 |
| 2018 (5) | 0.31 | -0.88 | 0 | 0 | 21.62 | -8.16 | 194313.00 | 0 | 0.00 | 0 | 202.54 | -10.13 | 179.10 | -10.81 |
| 2017 (4) | 0.31 | -7.57 | 0 | 0 | 23.54 | -2.97 | 0.00 | 0 | 0.00 | 0 | 225.36 | 2.38 | 200.80 | 7.36 |
| 2016 (3) | 0.33 | -8.51 | 0 | 0 | 24.26 | -4.0 | 0.00 | 0 | 0.00 | 0 | 220.12 | 5.9 | 187.04 | 6.52 |
| 2015 (2) | 0.36 | 18.37 | 0.01 | 0 | 25.27 | -1.13 | 613.19 | 305.41 | 0.00 | 0 | 207.85 | -8.03 | 175.59 | -10.93 |
| 2014 (1) | 0.31 | -12.71 | 0 | 0 | 25.56 | -17.28 | 151.25 | 328.35 | 0.00 | 0 | 226.00 | 17.69 | 197.13 | 28.01 |
| 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) | 0.20 | -6.89 | -37.8 | 1.98 | -1.98 | -33.33 | -17.06 | -143.35 | -67.42 | 0.00 | 0 | 0 | 169.60 | 13.29 | 35.03 | 136.03 | 18.6 | 59.42 |
| 23Q3 (19) | 0.21 | -2.75 | -41.99 | 2.02 | 0.0 | -60.0 | 39.35 | 225.75 | -33.38 | 0.00 | 0 | 0 | 149.70 | 19.1 | 39.07 | 114.70 | 24.86 | 44.93 |
| 23Q2 (18) | 0.22 | -8.25 | -29.75 | 2.02 | 2.02 | -32.44 | 12.08 | 151.06 | -12.4 | 0.00 | 0 | 0 | 125.69 | -0.66 | 20.09 | 91.86 | 15.56 | 33.48 |
| 23Q1 (17) | 0.24 | -25.13 | -14.14 | 1.98 | -33.33 | -34.0 | -23.66 | -132.19 | -40.33 | 0.00 | 0 | 0 | 126.52 | 0.73 | 17.42 | 79.49 | -6.84 | 17.73 |
| 22Q4 (16) | 0.32 | -13.17 | 6.8 | 2.97 | -41.19 | 0.0 | -10.19 | -117.25 | 43.36 | 0.00 | 0 | 0 | 125.60 | 16.69 | 14.34 | 85.33 | 7.82 | 12.56 |
| 22Q3 (15) | 0.37 | 17.76 | 30.05 | 5.05 | 68.9 | 69.46 | 59.07 | 328.35 | 7.42 | 0.00 | 0 | 0 | 107.64 | 2.85 | -4.97 | 79.14 | 15.0 | -2.7 |
| 22Q2 (14) | 0.31 | 12.15 | 21.55 | 2.99 | -0.33 | 99.33 | 13.79 | 181.79 | 41.58 | 0.00 | 0 | 0 | 104.66 | -2.87 | -31.07 | 68.82 | 1.93 | -42.34 |
| 22Q1 (13) | 0.28 | -6.87 | -0.07 | 3.0 | 1.01 | 94.81 | -16.86 | 6.28 | -200.3 | 0.00 | 0 | 0 | 107.75 | -1.91 | -14.26 | 67.52 | -10.94 | -29.94 |
| 21Q4 (12) | 0.30 | 5.73 | 4.36 | 2.97 | -0.34 | 96.69 | -17.99 | -132.72 | -960.77 | 0.00 | 0 | 0 | 109.85 | -3.02 | -28.24 | 75.81 | -6.8 | -37.86 |
| 21Q3 (11) | 0.28 | 10.07 | -5.04 | 2.98 | 98.67 | 98.67 | 54.99 | 464.58 | -54.33 | 0.00 | 0 | 0 | 113.27 | -25.4 | -25.02 | 81.34 | -31.85 | -34.45 |
| 21Q2 (10) | 0.26 | -7.8 | -13.11 | 1.5 | -2.6 | -0.66 | 9.74 | -42.06 | 380.69 | 0.00 | 0 | 0 | 151.84 | 20.82 | 5.8 | 119.36 | 23.84 | 7.21 |
| 21Q1 (9) | 0.28 | -2.74 | -12.96 | 1.54 | 1.99 | -38.4 | 16.81 | 704.31 | 104.24 | 0.00 | 0 | 0 | 125.67 | -17.91 | -26.05 | 96.38 | -21.0 | -32.12 |
| 20Q4 (8) | 0.28 | -3.79 | 6.35 | 1.51 | 0.67 | 0 | 2.09 | -98.26 | 100.97 | 0.00 | 0 | 0 | 153.08 | 1.34 | -23.57 | 122.00 | -1.68 | -28.4 |
| 20Q3 (7) | 0.30 | 0.72 | 2.78 | 1.5 | -0.66 | 0 | 120.41 | 3570.03 | -79.34 | 0.00 | 0 | 0 | 151.06 | 5.26 | -22.79 | 124.09 | 11.46 | -24.82 |
| 20Q2 (6) | 0.29 | -7.64 | -2.91 | 1.51 | -39.6 | 0 | -3.47 | 99.12 | -103.35 | 0.00 | 0 | 0 | 143.51 | -15.55 | -22.39 | 111.33 | -21.59 | -31.4 |
| 20Q1 (5) | 0.32 | 18.83 | 14.8 | 2.5 | 0 | 24900.0 | -396.03 | -84.6 | -579.06 | 0.00 | 0 | 0 | 169.94 | -15.15 | -17.83 | 141.99 | -16.66 | -20.43 |
| 19Q4 (4) | 0.27 | -7.02 | 0.0 | 0 | 0 | 0.0 | -214.53 | -136.81 | 0.0 | 0.00 | 0 | 0.0 | 200.29 | 2.38 | 0.0 | 170.38 | 3.23 | 0.0 |
| 19Q3 (3) | 0.29 | -4.86 | 0.0 | 0 | 0 | 0.0 | 582.85 | 462.81 | 0.0 | 0.00 | 0 | 0.0 | 195.64 | 5.8 | 0.0 | 165.05 | 1.69 | 0.0 |
| 19Q2 (2) | 0.30 | 9.21 | 0.0 | 0 | -100.0 | 0.0 | 103.56 | 277.57 | 0.0 | 0.00 | 0 | 0.0 | 184.91 | -10.59 | 0.0 | 162.30 | -9.05 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -58.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 206.82 | 0.0 | 0.0 | 178.44 | 0.0 | 0.0 |
