- 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) | 0.85 | -1.13 | 2.27 | -73.14 | 0 | 0 | 30.13 | -45.95 | 0.00 | 0 | 115.05 | 0.35 | 115.05 | 0.35 |
| 2022 (9) | 0.86 | -0.12 | 8.45 | 374.72 | 0 | 0 | 55.74 | -51.67 | 0.00 | 0 | 114.65 | 0.23 | 114.65 | 0.34 |
| 2021 (8) | 0.87 | 0.35 | 1.78 | 191.8 | 0 | 0 | 115.33 | 7.83 | 0.00 | 0 | 114.39 | -0.22 | 114.26 | -0.33 |
| 2020 (7) | 0.86 | -1.72 | 0.61 | 165.22 | 0 | 0 | 106.96 | 176.24 | 0.00 | 0 | 114.64 | 1.9 | 114.64 | 1.9 |
| 2019 (6) | 0.88 | 0.32 | 0.23 | -8.0 | 0 | 0 | 38.72 | -58.98 | 0.00 | 0 | 112.50 | -0.44 | 112.50 | -0.44 |
| 2018 (5) | 0.87 | 1.7 | 0.25 | -80.92 | 0 | 0 | 94.40 | -25.55 | 0.00 | 0 | 113.00 | -1.37 | 113.00 | -1.37 |
| 2017 (4) | 0.86 | -2.43 | 1.31 | 98.48 | 0 | 0 | 126.80 | 12.62 | 0.00 | 0 | 114.57 | 3.06 | 114.57 | 3.06 |
| 2016 (3) | 0.88 | 3.16 | 0.66 | -30.53 | 0 | 0 | 112.59 | 14.18 | 0.00 | 0 | 111.17 | -2.64 | 111.17 | -2.64 |
| 2015 (2) | 0.85 | 3.5 | 0.95 | -65.45 | 0 | 0 | 98.61 | 66.15 | 0.00 | 0 | 114.19 | -2.82 | 114.18 | -2.83 |
| 2014 (1) | 0.83 | 1.4 | 2.75 | 1733.33 | 0 | 0 | 59.35 | -50.78 | 0.00 | 0 | 117.50 | 0.03 | 117.50 | 0.03 |
| 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) | 0.85 | -0.59 | -1.13 | 2.27 | 243.94 | -73.14 | 23.29 | -32.06 | -43.59 | 0.00 | 0 | 0 | 115.05 | 0.4 | 0.35 | 115.05 | 0.4 | 0.35 |
| 23Q3 (19) | 0.86 | -0.94 | -1.53 | 0.66 | -46.77 | -85.81 | 34.28 | 23.58 | -37.76 | 0.00 | 0 | 0 | 114.59 | 0.65 | 0.88 | 114.59 | 0.65 | 0.88 |
| 23Q2 (18) | 0.87 | 1.24 | -1.58 | 1.24 | -47.68 | -67.45 | 27.74 | -31.3 | -55.76 | 0.00 | 0 | 0 | 113.85 | -1.39 | 1.26 | 113.85 | -1.39 | 1.26 |
| 23Q1 (17) | 0.86 | -0.82 | -2.13 | 2.37 | -71.95 | 3.49 | 40.38 | -2.2 | -62.41 | 0.00 | 0 | 0 | 115.46 | 0.71 | 2.05 | 115.46 | 0.71 | 2.05 |
| 22Q4 (16) | 0.86 | -1.0 | -0.12 | 8.45 | 81.72 | 374.72 | 41.29 | -25.04 | -43.13 | 0.00 | 0 | 0 | 114.65 | 0.93 | 0.23 | 114.65 | 0.93 | 0.34 |
| 22Q3 (15) | 0.87 | -0.99 | 0.78 | 4.65 | 22.05 | 129.06 | 55.08 | -12.17 | -62.19 | 0.00 | 0 | 0 | 113.59 | 1.03 | -0.46 | 113.59 | 1.03 | -0.46 |
| 22Q2 (14) | 0.88 | 0.66 | 1.8 | 3.81 | 66.38 | 76.39 | 62.71 | -41.62 | -33.29 | 0.00 | 0 | 0 | 112.43 | -0.63 | -1.48 | 112.43 | -0.63 | -1.48 |
| 22Q1 (13) | 0.88 | 1.22 | 2.06 | 2.29 | 28.65 | 157.3 | 107.42 | 47.94 | -40.61 | 0.00 | 0 | 0 | 113.14 | -1.09 | -1.79 | 113.14 | -0.98 | -1.79 |
| 21Q4 (12) | 0.87 | -0.1 | 0.35 | 1.78 | -12.32 | 191.8 | 72.61 | -50.15 | -75.86 | 0.00 | 0 | 0 | 114.39 | 0.25 | -0.22 | 114.26 | 0.13 | -0.33 |
| 21Q3 (11) | 0.87 | 0.01 | 0.15 | 2.03 | -6.02 | 600.0 | 145.67 | 54.95 | -10.38 | 0.00 | 0 | 0 | 114.11 | -0.01 | -0.14 | 114.11 | -0.01 | -0.14 |
| 21Q2 (10) | 0.87 | 0.92 | -0.55 | 2.16 | 142.7 | 2300.0 | 94.01 | -48.03 | -61.53 | 0.00 | 0 | 0 | 114.12 | -0.94 | 0.49 | 114.12 | -0.94 | 0.49 |
| 21Q1 (9) | 0.86 | -0.48 | -1.76 | 0.89 | 45.9 | 178.12 | 180.88 | -39.87 | 288.82 | 0.00 | 0 | 0 | 115.20 | 0.49 | 1.74 | 115.20 | 0.49 | 1.74 |
| 20Q4 (8) | 0.86 | -0.3 | -1.72 | 0.61 | 110.34 | 165.22 | 300.83 | 85.07 | 519.37 | 0.00 | 0 | 0 | 114.64 | 0.32 | 1.9 | 114.64 | 0.32 | 1.9 |
| 20Q3 (7) | 0.86 | -0.69 | -2.26 | 0.29 | 222.22 | 1350.0 | 162.55 | -33.49 | 355.71 | 0.00 | 0 | 0 | 114.27 | 0.63 | 2.38 | 114.27 | 0.63 | 2.38 |
| 20Q2 (6) | 0.87 | -0.31 | -1.35 | 0.09 | -71.88 | 125.0 | 244.39 | 425.34 | 805.15 | 0.00 | 0 | 0 | 113.56 | 0.29 | 1.58 | 113.56 | 0.29 | 1.58 |
| 20Q1 (5) | 0.87 | -0.43 | -0.01 | 0.32 | 39.13 | 113.33 | 46.52 | -4.22 | -17.03 | 0.00 | 0 | 0 | 113.23 | 0.65 | 0.19 | 113.23 | 0.65 | 0.2 |
| 19Q4 (4) | 0.88 | -0.85 | 0.0 | 0.23 | 1050.0 | 0.0 | 48.57 | 36.16 | 0.0 | 0.00 | 0 | 0.0 | 112.50 | 0.8 | 0.0 | 112.50 | 0.8 | 0.0 |
| 19Q3 (3) | 0.89 | 0.24 | 0.0 | 0.02 | -50.0 | 0.0 | 35.67 | 32.11 | 0.0 | 0.00 | 0 | 0.0 | 111.61 | -0.16 | 0.0 | 111.61 | -0.16 | 0.0 |
| 19Q2 (2) | 0.88 | 1.04 | 0.0 | 0.04 | -73.33 | 0.0 | 27.00 | -51.85 | 0.0 | 0.00 | 0 | 0.0 | 111.79 | -1.08 | 0.0 | 111.79 | -1.07 | 0.0 |
| 19Q1 (1) | 0.87 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 56.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 113.01 | 0.0 | 0.0 | 113.00 | 0.0 | 0.0 |
