- 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) | 0.42 | -3.21 | 8.75 | -12.5 | 54.06 | -14.7 | 3.57 | -39.18 | 1.80 | 0 | 255.02 | 8.22 | 168.88 | 8.32 |
| 2022 (9) | 0.44 | -8.75 | 10.0 | -12.82 | 63.38 | -9.05 | 5.87 | -71.72 | 0.00 | 0 | 235.65 | 13.47 | 155.91 | 4.97 |
| 2021 (8) | 0.48 | 13.73 | 11.47 | 23.2 | 69.69 | 42.9 | 20.76 | 24.61 | 0.00 | 0 | 207.68 | -12.03 | 148.53 | -12.67 |
| 2020 (7) | 0.42 | 11.28 | 9.31 | 17.85 | 48.77 | 1.5 | 16.66 | 470.55 | 0.00 | 0 | 236.09 | -5.66 | 170.07 | -0.85 |
| 2019 (6) | 0.38 | -12.73 | 7.9 | -35.19 | 48.05 | -10.29 | 2.92 | 42.44 | 0.00 | 0 | 250.25 | 15.46 | 171.52 | 10.96 |
| 2018 (5) | 0.43 | -6.87 | 12.19 | -10.89 | 53.56 | -13.47 | 2.05 | 21.3 | 2.27 | -95.45 | 216.75 | 7.25 | 154.58 | 2.24 |
| 2017 (4) | 0.46 | 7.97 | 13.68 | 6.13 | 61.9 | 17.75 | 1.69 | -32.4 | 50.00 | 1400.0 | 202.09 | -6.98 | 151.20 | -6.56 |
| 2016 (3) | 0.43 | -8.08 | 12.89 | -8.65 | 52.57 | -7.35 | 2.50 | -3.1 | 3.33 | 0 | 217.26 | 12.82 | 161.81 | 15.33 |
| 2015 (2) | 0.47 | 1.89 | 14.11 | -6.25 | 56.74 | -20.2 | 2.58 | 8.86 | 0.00 | 0 | 192.57 | -1.18 | 140.30 | -6.37 |
| 2014 (1) | 0.46 | -23.0 | 15.05 | -43.57 | 71.1 | -4.58 | 2.37 | 10.23 | 0.00 | 0 | 194.86 | 29.64 | 149.84 | 53.49 |
| 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) | 0.42 | -2.27 | -3.21 | 8.75 | -17.61 | -12.5 | 3.51 | -24.03 | 84.74 | 9.88 | 0 | 0 | 255.02 | 8.97 | 8.22 | 168.88 | 0.76 | 8.32 |
| 23Q3 (19) | 0.43 | 3.67 | -9.76 | 10.62 | 38.1 | -25.63 | 4.62 | 25.89 | -23.51 | 0.00 | 0 | 0 | 234.03 | -6.17 | 10.34 | 167.61 | 0.88 | 20.7 |
| 23Q2 (18) | 0.42 | -2.91 | -23.08 | 7.69 | -16.41 | -52.94 | 3.67 | 51.03 | -34.35 | 0.00 | 0 | 0 | 249.42 | 3.46 | 36.38 | 166.14 | 2.85 | 45.53 |
| 23Q1 (17) | 0.43 | -1.61 | -16.18 | 9.2 | -8.0 | -36.24 | 2.43 | 27.89 | -81.72 | 0.00 | 0 | 0 | 241.09 | 2.31 | 24.59 | 161.54 | 3.61 | 26.07 |
| 22Q4 (16) | 0.44 | -8.88 | -8.75 | 10.0 | -29.97 | -12.82 | 1.90 | -68.54 | -87.76 | 0.00 | 0 | 0 | 235.65 | 11.11 | 13.47 | 155.91 | 12.28 | 4.97 |
| 22Q3 (15) | 0.48 | -11.63 | -2.45 | 14.28 | -12.61 | -0.28 | 6.04 | 8.05 | -59.3 | 0.00 | 0 | 0 | 212.09 | 15.97 | 6.13 | 138.86 | 21.64 | 3.99 |
| 22Q2 (14) | 0.54 | 5.8 | 9.46 | 16.34 | 13.24 | 16.38 | 5.59 | -57.94 | -73.93 | 0.00 | 0 | 0 | 182.88 | -5.49 | -7.2 | 114.16 | -10.91 | -10.81 |
| 22Q1 (13) | 0.51 | 7.11 | 11.11 | 14.43 | 25.81 | 24.18 | 13.29 | -14.37 | -62.58 | 0.00 | 0 | 0 | 193.50 | -6.83 | -9.08 | 128.14 | -13.73 | -12.78 |
| 21Q4 (12) | 0.48 | -2.59 | 13.73 | 11.47 | -19.9 | 23.2 | 15.52 | 4.58 | -54.73 | 0.00 | 0 | 0 | 207.68 | 3.92 | -12.03 | 148.53 | 11.23 | -12.67 |
| 21Q3 (11) | 0.49 | -0.85 | 39.06 | 14.32 | 1.99 | 113.73 | 14.84 | -30.78 | -49.51 | 0.00 | 0 | 0 | 199.84 | 1.41 | -28.23 | 133.53 | 4.32 | -35.62 |
| 21Q2 (10) | 0.49 | 7.4 | 44.38 | 14.04 | 20.83 | 98.03 | 21.44 | -39.64 | 128.33 | 0.00 | 0 | 0 | 197.06 | -7.41 | -30.0 | 128.00 | -12.88 | -38.84 |
| 21Q1 (9) | 0.46 | 9.64 | 28.19 | 11.62 | 24.81 | 50.13 | 35.52 | 3.62 | 540.0 | 0.00 | 0 | 0 | 212.82 | -9.86 | -19.2 | 146.92 | -13.61 | -18.61 |
| 20Q4 (8) | 0.42 | 19.1 | 11.28 | 9.31 | 38.96 | 17.85 | 34.28 | 16.64 | 1169.63 | 0.00 | 0 | 0 | 236.09 | -15.21 | -5.66 | 170.07 | -18.0 | -0.85 |
| 20Q3 (7) | 0.35 | 2.95 | -8.84 | 6.7 | -5.5 | -29.32 | 29.39 | 212.99 | 1013.26 | 0.00 | 0 | 0 | 278.43 | -1.09 | 15.06 | 207.41 | -0.89 | 14.55 |
| 20Q2 (6) | 0.34 | -4.65 | -22.25 | 7.09 | -8.4 | -41.98 | 9.39 | 69.19 | 151.07 | 0.00 | 0 | -100.0 | 281.50 | 6.88 | 31.32 | 209.28 | 15.94 | 38.5 |
| 20Q1 (5) | 0.36 | -4.82 | -14.31 | 7.74 | -2.03 | -30.52 | 5.55 | 105.56 | 118.5 | 0.00 | 0 | -100.0 | 263.39 | 5.25 | 17.6 | 180.51 | 5.24 | 18.26 |
| 19Q4 (4) | 0.38 | -2.43 | 0.0 | 7.9 | -16.67 | 0.0 | 2.70 | 2.27 | 0.0 | 0.00 | 0 | 0.0 | 250.25 | 3.42 | 0.0 | 171.52 | -5.27 | 0.0 |
| 19Q3 (3) | 0.39 | -12.21 | 0.0 | 9.48 | -22.42 | 0.0 | 2.64 | -29.41 | 0.0 | 0.00 | -100.0 | 0.0 | 241.98 | 12.88 | 0.0 | 181.06 | 19.83 | 0.0 |
| 19Q2 (2) | 0.44 | 5.1 | 0.0 | 12.22 | 9.69 | 0.0 | 3.74 | 47.24 | 0.0 | 2.27 | 0.0 | 0.0 | 214.36 | -4.29 | 0.0 | 151.10 | -1.01 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 11.14 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 223.97 | 0.0 | 0.0 | 152.64 | 0.0 | 0.0 |
