- 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) | 0.26 | -38.47 | 6.51 | -26.61 | 25.39 | -24.86 | -0.15 | 0 | 8.14 | 0.0 | 490.53 | 88.06 | 309.48 | 75.47 |
| 2022 (9) | 0.42 | 4.55 | 8.87 | -18.55 | 33.79 | 35.59 | 6.59 | -85.26 | 8.14 | 246.95 | 260.84 | -19.99 | 176.37 | -24.55 |
| 2021 (8) | 0.40 | -30.1 | 10.89 | -33.31 | 24.92 | -24.28 | 44.70 | 0 | 2.35 | 0 | 326.02 | 102.58 | 233.76 | 107.99 |
| 2020 (7) | 0.58 | 12.33 | 16.33 | 37.57 | 32.91 | -3.01 | -25.36 | 0 | 0.00 | 0 | 160.93 | 3.35 | 112.39 | -0.95 |
| 2019 (6) | 0.52 | 24.66 | 11.87 | 123.54 | 33.93 | 5.97 | -19.45 | 0 | 0.00 | 0 | 155.72 | -2.29 | 113.47 | 8.93 |
| 2018 (5) | 0.41 | 19.8 | 5.31 | 32.09 | 32.02 | -4.13 | -14.14 | 0 | 0.00 | 0 | 159.37 | -24.33 | 104.17 | -27.73 |
| 2017 (4) | 0.34 | 16.95 | 4.02 | 124.58 | 33.4 | -8.39 | -9.99 | 0 | 0.00 | 0 | 210.62 | -24.02 | 144.15 | -28.11 |
| 2016 (3) | 0.29 | -46.5 | 1.79 | -93.07 | 36.46 | -14.43 | 15.35 | 0 | 0.00 | 0 | 277.20 | 72.87 | 200.52 | 165.52 |
| 2015 (2) | 0.55 | -11.08 | 25.83 | -31.16 | 42.61 | -17.02 | -2.70 | 0 | 0.00 | 0 | 160.35 | 10.46 | 75.52 | -5.55 |
| 2014 (1) | 0.62 | -2.42 | 37.52 | -5.66 | 51.35 | -42.04 | -2.37 | 0 | 0.00 | 0 | 145.16 | -0.1 | 79.96 | 29.34 |
| 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) | 0.26 | -4.93 | -38.47 | 6.51 | -4.41 | -26.61 | -6.15 | -191.47 | -152.74 | 67.55 | 0.0 | 328.17 | 490.53 | -0.36 | 88.06 | 309.48 | -2.31 | 75.47 |
| 23Q3 (19) | 0.27 | -24.68 | -35.62 | 6.81 | -18.35 | -30.58 | -2.11 | -172.26 | -111.36 | 67.55 | 0.0 | 580.5 | 492.29 | 51.02 | 86.57 | 316.79 | 28.84 | 75.96 |
| 23Q2 (18) | 0.36 | -10.65 | -18.65 | 8.34 | -9.15 | -28.04 | 2.92 | -20.87 | -66.89 | 67.55 | 0.0 | 151.07 | 325.97 | 19.69 | 27.7 | 245.88 | 29.32 | 49.69 |
| 23Q1 (17) | 0.41 | -3.83 | -5.31 | 9.18 | 3.49 | -24.07 | 3.69 | -68.35 | 122.68 | 67.55 | 328.17 | 6492.5 | 272.35 | 4.41 | -7.51 | 190.13 | 7.8 | -6.93 |
| 22Q4 (16) | 0.42 | -0.52 | 4.55 | 8.87 | -9.58 | -18.55 | 11.66 | -37.24 | -96.84 | 15.78 | 58.93 | 1439.7 | 260.84 | -1.14 | -19.99 | 176.37 | -2.04 | -24.55 |
| 22Q3 (15) | 0.43 | -4.84 | -9.97 | 9.81 | -15.36 | 6.86 | 18.58 | 110.66 | 124.09 | 9.93 | -63.11 | 0 | 263.86 | 3.37 | 16.46 | 180.04 | 9.61 | 50.86 |
| 22Q2 (14) | 0.45 | 4.0 | -0.67 | 11.59 | -4.14 | 15.09 | 8.82 | 154.21 | 115.15 | 26.90 | 2525.78 | 0 | 255.27 | -13.31 | 9.8 | 164.26 | -19.59 | 11.32 |
| 22Q1 (13) | 0.43 | 6.18 | -4.66 | 12.09 | 11.02 | 9.12 | -16.27 | -104.41 | 45.68 | 1.02 | 0.0 | 0 | 294.48 | -9.67 | 31.45 | 204.28 | -12.61 | 30.66 |
| 21Q4 (12) | 0.40 | -14.34 | -30.1 | 10.89 | 18.63 | -35.56 | 368.71 | 578.1 | 1592.15 | 1.02 | 0 | 0 | 326.02 | 43.9 | 102.58 | 233.76 | 95.88 | 107.99 |
| 21Q3 (11) | 0.47 | 5.0 | -20.02 | 9.18 | -8.84 | -42.98 | -77.12 | -32.46 | -338.18 | 0.00 | 0 | 0 | 226.56 | -2.55 | 49.94 | 119.34 | -19.12 | 19.14 |
| 21Q2 (10) | 0.45 | -0.18 | -19.31 | 10.07 | -9.12 | -27.19 | -58.22 | -94.39 | -156.93 | 0.00 | 0 | 0 | 232.49 | 3.78 | 49.37 | 147.56 | -5.62 | 53.71 |
| 21Q1 (9) | 0.45 | -22.15 | -8.86 | 11.08 | -34.44 | -10.28 | -29.95 | -21.21 | 22.63 | 0.00 | 0 | 0 | 224.02 | 39.2 | 34.45 | 156.35 | 39.11 | 43.51 |
| 20Q4 (8) | 0.58 | -1.98 | 12.33 | 16.9 | 4.97 | 42.38 | -24.71 | -40.4 | -1.98 | 0.00 | 0 | 0 | 160.93 | 6.51 | 3.35 | 112.39 | 12.2 | -0.95 |
| 20Q3 (7) | 0.59 | 5.94 | 16.59 | 16.1 | 16.41 | 49.91 | -17.60 | 22.33 | -243.08 | 0.00 | 0 | 0 | 151.10 | -2.92 | -6.1 | 100.17 | 4.34 | -15.73 |
| 20Q2 (6) | 0.56 | 12.75 | 14.88 | 13.83 | 11.98 | 34.4 | -22.66 | 41.46 | -42.25 | 0.00 | 0 | 0 | 155.65 | -6.58 | -7.97 | 96.00 | -11.89 | -17.8 |
| 20Q1 (5) | 0.49 | -4.06 | 3.43 | 12.35 | 4.04 | 8.14 | -38.71 | -59.76 | -20.93 | 0.00 | 0 | 0 | 166.62 | 7.0 | -0.7 | 108.95 | -3.98 | -6.52 |
| 19Q4 (4) | 0.52 | 1.74 | 0.0 | 11.87 | 10.52 | 0.0 | -24.23 | -372.32 | 0.0 | 0.00 | 0 | 0.0 | 155.72 | -3.23 | 0.0 | 113.47 | -4.54 | 0.0 |
| 19Q3 (3) | 0.51 | 4.39 | 0.0 | 10.74 | 4.37 | 0.0 | -5.13 | 67.8 | 0.0 | 0.00 | 0 | 0.0 | 160.92 | -4.85 | 0.0 | 118.87 | 1.78 | 0.0 |
| 19Q2 (2) | 0.49 | 1.51 | 0.0 | 10.29 | -9.89 | 0.0 | -15.93 | 50.23 | 0.0 | 0.00 | 0 | 0.0 | 169.13 | 0.8 | 0.0 | 116.79 | 0.21 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 11.42 | 0.0 | 0.0 | -32.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 167.79 | 0.0 | 0.0 | 116.55 | 0.0 | 0.0 |
