- 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) | 0.43 | 16.05 | 0.6 | 566.67 | 11.21 | -6.19 | 88.23 | 447.33 | 0.00 | 0 | 208.05 | -18.41 | 169.52 | -22.1 |
| 2022 (9) | 0.37 | -11.87 | 0.09 | -83.64 | 11.95 | -19.74 | 16.12 | -38.12 | 0.00 | 0 | 254.98 | 12.72 | 217.61 | 32.6 |
| 2021 (8) | 0.42 | -19.06 | 0.55 | 10.0 | 14.89 | -13.33 | 26.05 | -68.76 | 0.00 | 0 | 226.20 | 21.87 | 164.11 | 9.93 |
| 2020 (7) | 0.52 | 3.71 | 0.5 | 19.05 | 17.18 | 33.8 | 83.39 | 297.85 | 0.00 | 0 | 185.60 | -2.01 | 149.29 | 0.18 |
| 2019 (6) | 0.50 | 15.58 | 0.42 | -35.38 | 12.84 | 21.71 | 20.96 | 241.92 | 0.00 | 0 | 189.40 | -12.83 | 149.02 | -17.49 |
| 2018 (5) | 0.44 | 4.58 | 0.65 | 109.68 | 10.55 | 37.91 | 6.13 | 0 | 0.00 | 0 | 217.27 | -5.17 | 180.60 | -7.29 |
| 2017 (4) | 0.42 | -6.0 | 0.31 | -50.0 | 7.65 | -28.9 | -7.09 | 0 | 2.50 | 0.0 | 229.12 | 18.61 | 194.80 | 25.04 |
| 2016 (3) | 0.44 | -20.05 | 0.62 | -74.9 | 10.76 | -14.81 | -9.15 | 0 | 2.50 | 0.0 | 193.17 | 47.42 | 155.79 | 47.1 |
| 2015 (2) | 0.55 | 3.34 | 2.47 | 2.92 | 12.63 | -15.91 | -21.56 | 0 | 2.50 | 0.0 | 131.03 | -15.16 | 105.91 | 8.28 |
| 2014 (1) | 0.54 | -1.41 | 2.4 | 9.59 | 15.02 | 8.21 | 8.82 | -11.89 | 2.50 | 0 | 154.45 | -3.74 | 97.81 | -16.15 |
| 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) | 0.43 | 38.53 | 16.05 | 0.6 | 0 | 566.67 | -130.01 | -135.9 | -191.86 | 0.00 | 0 | 0 | 208.05 | -31.3 | -18.41 | 169.52 | -34.59 | -22.1 |
| 23Q3 (19) | 0.31 | -10.34 | -16.01 | 0 | 0 | -100.0 | 362.18 | 205.2 | 8798.77 | 0.00 | 0 | 0 | 302.86 | 11.09 | 20.01 | 259.16 | 10.87 | 22.04 |
| 23Q2 (18) | 0.35 | 1.19 | -25.38 | 0 | 0 | -100.0 | 118.67 | 7.81 | 4361.28 | 0.00 | 0 | 0 | 272.63 | -1.18 | 32.91 | 233.75 | -1.43 | 46.19 |
| 23Q1 (17) | 0.34 | -7.67 | -29.14 | 0 | -100.0 | -100.0 | 110.07 | -22.23 | 546.53 | 0.00 | 0 | 0 | 275.88 | 8.2 | 40.23 | 237.14 | 8.97 | 68.59 |
| 22Q4 (16) | 0.37 | 0.27 | -11.87 | 0.09 | -70.0 | -83.64 | 141.53 | 3377.4 | 2953.43 | 0.00 | 0 | 0 | 254.98 | 1.04 | 12.72 | 217.61 | 2.47 | 32.6 |
| 22Q3 (15) | 0.37 | -20.34 | -15.2 | 0.3 | -38.78 | -58.33 | 4.07 | 53.01 | 105.94 | 0.00 | 0 | 0 | 252.36 | 23.03 | 15.59 | 212.36 | 32.82 | 40.92 |
| 22Q2 (14) | 0.47 | -3.91 | -14.45 | 0.49 | 25.64 | 63.33 | 2.66 | 110.79 | -90.49 | 0.00 | 0 | 0 | 205.12 | 4.26 | 16.53 | 159.89 | 13.67 | 32.74 |
| 22Q1 (13) | 0.49 | 14.83 | -12.63 | 0.39 | -29.09 | 0.0 | -24.65 | -396.98 | -121.99 | 0.00 | 0 | 0 | 196.74 | -13.02 | 13.34 | 140.66 | -14.29 | 10.6 |
| 21Q4 (12) | 0.42 | -3.51 | -19.06 | 0.55 | -23.61 | 10.0 | -4.96 | 92.76 | -104.3 | 0.00 | 0 | 0 | 226.20 | 3.61 | 21.87 | 164.11 | 8.9 | 9.93 |
| 21Q3 (11) | 0.44 | -19.64 | -5.09 | 0.72 | 140.0 | 148.28 | -68.52 | -345.06 | -174.19 | 0.00 | 0 | 0 | 218.32 | 24.02 | 4.92 | 150.70 | 25.11 | -7.49 |
| 21Q2 (10) | 0.55 | -1.87 | 8.19 | 0.3 | -23.08 | -53.85 | 27.96 | -75.06 | -59.08 | 0.00 | 0 | 0 | 176.03 | 1.41 | -7.51 | 120.45 | -5.29 | -21.95 |
| 21Q1 (9) | 0.56 | 6.37 | 29.35 | 0.39 | -22.0 | 62.5 | 112.11 | -2.72 | 84.91 | 0.00 | 0 | 0 | 173.58 | -6.48 | -22.21 | 127.18 | -14.81 | -29.12 |
| 20Q4 (8) | 0.52 | 13.14 | 3.71 | 0.5 | 72.41 | 19.05 | 115.24 | 24.77 | 396.94 | 0.00 | 0 | 0 | 185.60 | -10.8 | -2.01 | 149.29 | -8.35 | 0.18 |
| 20Q3 (7) | 0.46 | -8.39 | -4.35 | 0.29 | -55.38 | -23.68 | 92.36 | 35.17 | 186.57 | 0.00 | 0 | 0 | 208.08 | 9.33 | 5.88 | 162.90 | 5.56 | -0.01 |
| 20Q2 (6) | 0.50 | 17.31 | 13.15 | 0.65 | 170.83 | 550.0 | 68.33 | 12.7 | 94.51 | 0.00 | 0 | 0 | 190.33 | -14.7 | -11.77 | 154.32 | -13.99 | -16.32 |
| 20Q1 (5) | 0.43 | -14.71 | -3.83 | 0.24 | -42.86 | -51.02 | 60.63 | 161.45 | 1107.77 | 0.00 | 0 | 0 | 223.14 | 17.81 | 4.14 | 179.42 | 20.4 | -1.99 |
| 19Q4 (4) | 0.50 | 4.35 | 0.0 | 0.42 | 10.53 | 0.0 | 23.19 | -28.05 | 0.0 | 0.00 | 0 | 0.0 | 189.40 | -3.63 | 0.0 | 149.02 | -8.53 | 0.0 |
| 19Q3 (3) | 0.48 | 8.37 | 0.0 | 0.38 | 280.0 | 0.0 | 32.23 | -8.26 | 0.0 | 0.00 | 0 | 0.0 | 196.53 | -8.89 | 0.0 | 162.91 | -11.66 | 0.0 |
| 19Q2 (2) | 0.45 | -0.29 | 0.0 | 0.1 | -79.59 | 0.0 | 35.13 | 599.8 | 0.0 | 0.00 | 0 | 0.0 | 215.71 | 0.68 | 0.0 | 184.41 | 0.73 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 214.26 | 0.0 | 0.0 | 183.07 | 0.0 | 0.0 |
