- 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) | 0.53 | -5.21 | 13.1 | -6.7 | 22.61 | -8.42 | 12.17 | -25.02 | 0.00 | 0 | 160.99 | 20.05 | 51.03 | -6.26 |
| 2022 (9) | 0.56 | 7.31 | 14.04 | 15.46 | 24.69 | -17.06 | 16.23 | 14.78 | 0.00 | 0 | 134.10 | -8.8 | 54.44 | -13.41 |
| 2021 (8) | 0.52 | 2.99 | 12.16 | 24.59 | 29.77 | -16.42 | 14.14 | 5.29 | 0.00 | 0 | 147.04 | -2.06 | 62.87 | -27.33 |
| 2020 (7) | 0.50 | -6.39 | 9.76 | 7.49 | 35.62 | -7.43 | 13.43 | 22.99 | 0.15 | -80.13 | 150.14 | -0.64 | 86.51 | -15.89 |
| 2019 (6) | 0.54 | 22.7 | 9.08 | 42.1 | 38.48 | 21.73 | 10.92 | 0 | 0.74 | -98.31 | 151.11 | -13.91 | 102.85 | -12.39 |
| 2018 (5) | 0.44 | -7.27 | 6.39 | -25.7 | 31.61 | 2.96 | -0.80 | 0 | 44.00 | -33.33 | 175.53 | 7.95 | 117.40 | 21.53 |
| 2017 (4) | 0.47 | 13.36 | 8.6 | 23.56 | 30.7 | -8.52 | -3.90 | 0 | 66.00 | 428.0 | 162.60 | -13.28 | 96.60 | -12.16 |
| 2016 (3) | 0.42 | 12.98 | 6.96 | 19.38 | 33.56 | -6.67 | -4.28 | 0 | 12.50 | 158.03 | 187.50 | -21.83 | 109.97 | -35.61 |
| 2015 (2) | 0.37 | -20.9 | 5.83 | -34.12 | 35.96 | -19.08 | 0.43 | -83.65 | 4.84 | -40.38 | 239.86 | 27.66 | 170.78 | 9.97 |
| 2014 (1) | 0.47 | -10.32 | 8.85 | 4.86 | 44.44 | -12.17 | 2.63 | 0 | 8.12 | 0 | 187.89 | -6.69 | 155.30 | 16.39 |
| 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) | 0.53 | 2.99 | -5.21 | 13.1 | 5.99 | -6.7 | 6.96 | -64.44 | -20.37 | 0.00 | 0 | 0 | 160.99 | -1.4 | 20.05 | 51.03 | -22.22 | -6.26 |
| 23Q3 (19) | 0.51 | -18.1 | -0.58 | 12.36 | -21.92 | 18.16 | 19.57 | 65.15 | 13.58 | 0.00 | 0 | 0 | 163.27 | 30.56 | 20.32 | 65.61 | 116.32 | 33.71 |
| 23Q2 (18) | 0.62 | 9.44 | 12.86 | 15.83 | 27.66 | 45.63 | 11.85 | 20.43 | -54.42 | 0.00 | 0 | 0 | 125.05 | -1.54 | -4.51 | 30.33 | -27.61 | -40.8 |
| 23Q1 (17) | 0.57 | 2.68 | 1.55 | 12.4 | -11.68 | -3.28 | 9.84 | 12.59 | -32.6 | 0.00 | 0 | 0 | 127.01 | -5.29 | -7.08 | 41.90 | -23.03 | -27.96 |
| 22Q4 (16) | 0.56 | 8.02 | 7.31 | 14.04 | 34.23 | 15.46 | 8.74 | -49.27 | -58.97 | 0.00 | 0 | 0 | 134.10 | -1.18 | -8.8 | 54.44 | 10.94 | -13.41 |
| 22Q3 (15) | 0.51 | -7.02 | -1.68 | 10.46 | -3.77 | -13.2 | 17.23 | -33.73 | 45.16 | 0.00 | 0 | -100.0 | 135.70 | 3.62 | -7.56 | 49.07 | -4.22 | -33.82 |
| 22Q2 (14) | 0.55 | -1.53 | -1.23 | 10.87 | -15.21 | 2.45 | 26.00 | 78.08 | 265.17 | 0.00 | 0 | -100.0 | 130.96 | -4.19 | -5.78 | 51.23 | -11.92 | -24.48 |
| 22Q1 (13) | 0.56 | 8.5 | 3.18 | 12.82 | 5.43 | 13.05 | 14.60 | -31.46 | -6.29 | 0.00 | 0 | -100.0 | 136.69 | -7.04 | -3.73 | 58.16 | -7.49 | -34.73 |
| 21Q4 (12) | 0.52 | -1.03 | 2.99 | 12.16 | 0.91 | 24.59 | 21.30 | 79.44 | 36.71 | 0.00 | -100.0 | -100.0 | 147.04 | 0.17 | -2.06 | 62.87 | -15.21 | -27.33 |
| 21Q3 (11) | 0.52 | -6.59 | 4.83 | 12.05 | 13.57 | 44.83 | 11.87 | 66.71 | -36.56 | 0.14 | -63.27 | -66.23 | 146.79 | 5.61 | -2.26 | 74.15 | 9.3 | -27.52 |
| 21Q2 (10) | 0.56 | 2.87 | -0.09 | 10.61 | -6.44 | 4.95 | 7.12 | -54.3 | -38.14 | 0.39 | -13.07 | -64.65 | 138.99 | -2.11 | -3.47 | 67.84 | -23.87 | -26.6 |
| 21Q1 (9) | 0.54 | 8.3 | 4.31 | 11.34 | 16.19 | 25.17 | 15.58 | 0.0 | 72.35 | 0.45 | -27.57 | -76.74 | 141.99 | -5.43 | -8.01 | 89.11 | 3.01 | -10.18 |
| 20Q4 (8) | 0.50 | 0.74 | -6.39 | 9.76 | 17.31 | 7.49 | 15.58 | -16.73 | 42.15 | 0.62 | 45.99 | -72.01 | 150.14 | -0.03 | -0.64 | 86.51 | -15.43 | -15.89 |
| 20Q3 (7) | 0.50 | -10.98 | -4.79 | 8.32 | -17.71 | 11.23 | 18.71 | 62.55 | 34.41 | 0.42 | -61.54 | -76.92 | 150.18 | 4.31 | -1.87 | 102.30 | 10.69 | -6.89 |
| 20Q2 (6) | 0.56 | 7.4 | 10.54 | 10.11 | 11.59 | 32.5 | 11.51 | 27.32 | 13.85 | 1.10 | -42.8 | -71.67 | 143.98 | -6.72 | -6.59 | 92.42 | -6.84 | -19.25 |
| 20Q1 (5) | 0.52 | -2.81 | 16.85 | 9.06 | -0.22 | 43.58 | 9.04 | -17.52 | 15.75 | 1.92 | -12.86 | -75.02 | 154.36 | 2.15 | -10.06 | 99.21 | -3.54 | -20.25 |
| 19Q4 (4) | 0.54 | 2.46 | 0.0 | 9.08 | 21.39 | 0.0 | 10.96 | -21.26 | 0.0 | 2.21 | 20.38 | 0.0 | 151.11 | -1.26 | 0.0 | 102.85 | -6.39 | 0.0 |
| 19Q3 (3) | 0.52 | 3.35 | 0.0 | 7.48 | -1.97 | 0.0 | 13.92 | 37.69 | 0.0 | 1.83 | -52.78 | 0.0 | 153.04 | -0.71 | 0.0 | 109.87 | -4.0 | 0.0 |
| 19Q2 (2) | 0.51 | 13.53 | 0.0 | 7.63 | 20.92 | 0.0 | 10.11 | 29.45 | 0.0 | 3.88 | -49.58 | 0.0 | 154.14 | -10.19 | 0.0 | 114.45 | -8.0 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 6.31 | 0.0 | 0.0 | 7.81 | 0.0 | 0.0 | 7.70 | 0.0 | 0.0 | 171.63 | 0.0 | 0.0 | 124.40 | 0.0 | 0.0 |
