- 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) | 0.45 | -11.49 | 0 | 0 | 98.19 | 13.94 | 42.27 | -8.45 | 0.00 | 0 | 188.09 | -5.51 | 161.36 | -7.68 |
| 2022 (9) | 0.51 | -13.23 | 1.41 | 90.54 | 86.18 | -15.09 | 46.17 | 1.29 | 0.00 | 0 | 199.06 | 16.25 | 174.78 | 16.01 |
| 2021 (8) | 0.59 | 10.83 | 0.74 | -43.51 | 101.49 | 44.47 | 45.58 | -29.27 | 0.00 | 0 | 171.24 | -9.59 | 150.66 | -1.23 |
| 2020 (7) | 0.53 | -0.78 | 1.31 | -18.12 | 70.25 | 3.86 | 64.44 | 166.28 | 0.00 | 0 | 189.40 | 1.29 | 152.53 | -5.15 |
| 2019 (6) | 0.54 | -8.31 | 1.6 | -49.04 | 67.64 | 62.21 | 24.20 | 65.19 | 0.00 | 0 | 186.98 | 10.03 | 160.81 | 47.13 |
| 2018 (5) | 0.58 | -9.18 | 3.14 | 29.75 | 41.7 | 77.52 | 14.65 | 18.05 | 0.00 | 0 | 169.94 | 10.29 | 109.30 | 24.6 |
| 2017 (4) | 0.64 | 19.37 | 2.42 | 1412.5 | 23.49 | 1029.33 | 12.41 | -82.03 | 0.00 | 0 | 154.09 | 32.4 | 87.72 | -21.59 |
| 2016 (3) | 0.54 | -33.07 | 0.16 | 0 | 2.08 | 173.68 | 69.07 | 0 | 0.00 | 0 | 116.38 | -3.92 | 111.87 | 7.9 |
| 2015 (2) | 0.80 | 63.77 | 0 | 0 | 0.76 | 0 | 0.00 | 0 | 0.00 | 0 | 121.13 | -35.52 | 103.68 | -44.81 |
| 2014 (1) | 0.49 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 187.86 | 0 | 187.86 | 0 |
| 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) | 0.45 | -2.92 | -11.49 | 0 | 0 | -100.0 | 55.01 | -8.18 | 30.29 | 0.00 | 0 | 0 | 188.09 | -3.06 | -5.51 | 161.36 | -5.62 | -7.68 |
| 23Q3 (19) | 0.47 | -10.58 | -5.58 | 0 | -100.0 | 0 | 59.91 | 42.3 | 102.47 | 0.00 | 0 | 0 | 194.02 | 9.25 | -4.9 | 170.97 | 10.7 | -5.81 |
| 23Q2 (18) | 0.52 | 2.91 | -17.77 | 0.39 | -71.94 | 680.0 | 42.10 | 93.12 | 5.14 | 0.00 | 0 | 0 | 177.59 | -8.26 | 12.88 | 154.45 | -6.39 | 12.66 |
| 23Q1 (17) | 0.51 | -0.92 | -11.48 | 1.39 | -1.42 | 0 | 21.80 | -48.37 | -71.75 | 0.00 | 0 | 0 | 193.57 | -2.76 | 9.39 | 164.99 | -5.6 | 6.1 |
| 22Q4 (16) | 0.51 | 3.57 | -13.23 | 1.41 | 0 | 90.54 | 42.22 | 42.68 | -28.51 | 0.00 | 0 | 0 | 199.06 | -2.43 | 16.25 | 174.78 | -3.71 | 16.01 |
| 22Q3 (15) | 0.49 | -22.13 | -6.57 | 0 | -100.0 | -100.0 | 29.59 | -26.1 | -19.15 | 0.00 | 0 | 0 | 204.02 | 29.68 | 6.88 | 181.51 | 32.4 | 7.02 |
| 22Q2 (14) | 0.63 | 10.78 | 3.06 | 0.05 | 0 | -99.38 | 40.04 | -48.11 | -20.9 | 0.00 | 0 | 0 | 157.33 | -11.09 | -3.45 | 137.09 | -11.84 | 3.88 |
| 22Q1 (13) | 0.57 | -2.89 | 2.92 | 0 | -100.0 | -100.0 | 77.16 | 30.65 | 90.14 | 0.00 | 0 | 0 | 176.95 | 3.33 | -1.81 | 155.51 | 3.22 | -0.7 |
| 21Q4 (12) | 0.59 | 11.52 | 10.83 | 0.74 | 640.0 | -43.51 | 59.06 | 61.37 | 21.62 | 0.00 | 0 | 0 | 171.24 | -10.29 | -9.59 | 150.66 | -11.17 | -1.23 |
| 21Q3 (11) | 0.53 | -14.1 | 0 | 0.1 | -98.76 | 0 | 36.60 | -27.7 | 0 | 0.00 | 0 | 0 | 190.89 | 17.14 | 0 | 169.61 | 28.52 | 0 |
| 21Q2 (10) | 0.61 | 10.62 | 0 | 8.08 | 99.51 | 0 | 50.62 | 24.74 | 0 | 0.00 | 0 | 0 | 162.96 | -9.57 | 0 | 131.97 | -15.73 | 0 |
| 21Q1 (9) | 0.56 | 4.58 | 0 | 4.05 | 209.16 | 0 | 40.58 | -16.43 | 0 | 0.00 | 0 | 0 | 180.21 | -4.85 | 0 | 156.60 | 2.67 | 0 |
| 20Q4 (8) | 0.53 | 0 | 0 | 1.31 | 0 | 0 | 48.56 | 0 | 0 | 0.00 | 0 | 0 | 189.40 | 0 | 0 | 152.53 | 0 | 0 |
