- 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) | 0.28 | -27.92 | 13.0 | -3.77 | 30.56 | -28.21 | 15.99 | -42.34 | 0.00 | 0 | 171.08 | 42.46 | 152.30 | 46.12 |
| 2022 (9) | 0.40 | -3.61 | 13.51 | -22.13 | 42.57 | 7.74 | 27.73 | 39.0 | 0.00 | 0 | 120.09 | 22.32 | 104.23 | 34.4 |
| 2021 (8) | 0.41 | 13.22 | 17.35 | 131.03 | 39.51 | 16.21 | 19.95 | -67.25 | 0.00 | 0 | 98.18 | -42.64 | 77.55 | -47.26 |
| 2020 (7) | 0.36 | 47.28 | 7.51 | 37450.0 | 34.0 | -18.45 | 60.92 | -83.41 | 0.00 | 0 | 171.17 | -51.08 | 147.04 | -52.86 |
| 2019 (6) | 0.25 | -18.35 | 0.02 | 0 | 41.69 | -8.91 | 367.20 | 0 | 0.00 | 0 | 349.87 | 29.64 | 311.94 | 37.15 |
| 2018 (5) | 0.30 | 16.2 | 0 | 0 | 45.77 | 15.64 | 0.00 | 0 | 0.00 | 0 | 269.87 | -3.67 | 227.45 | 50.98 |
| 2017 (4) | 0.26 | -0.19 | 0 | 0 | 39.58 | -8.15 | 0.00 | 0 | 0.00 | 0 | 280.14 | 5.46 | 150.65 | 3.21 |
| 2016 (3) | 0.26 | 15.93 | 0.07 | 0 | 43.09 | -11.43 | 0.00 | 0 | 0.00 | 0 | 265.63 | -10.79 | 145.96 | -28.6 |
| 2015 (2) | 0.22 | -18.69 | 0 | 0 | 48.65 | -9.47 | 48.69 | -24.52 | 0.00 | 0 | 297.76 | 24.77 | 204.42 | 1.41 |
| 2014 (1) | 0.28 | -10.69 | 0.62 | -48.33 | 53.74 | 12.4 | 64.51 | 64.73 | 0.00 | 0 | 238.65 | 21.54 | 201.58 | 22.56 |
| 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) | 0.28 | -0.97 | -27.92 | 13.0 | -1.89 | -3.77 | 1.50 | -95.02 | -85.45 | 0.00 | 0 | 0 | 171.08 | 4.04 | 42.46 | 152.30 | 1.63 | 46.12 |
| 23Q3 (19) | 0.29 | -2.34 | -27.23 | 13.25 | -1.19 | -5.56 | 30.12 | 78.54 | -58.18 | 0.00 | 0 | 0 | 164.44 | 18.36 | 42.16 | 149.85 | 18.38 | 52.44 |
| 23Q2 (18) | 0.29 | -17.15 | -28.99 | 13.41 | 2.6 | -4.28 | 16.87 | 15.63 | -38.54 | 0.00 | 0 | 0 | 138.93 | 11.27 | 33.84 | 126.58 | 14.5 | 53.0 |
| 23Q1 (17) | 0.36 | -10.04 | -12.9 | 13.07 | -3.26 | -24.67 | 14.59 | 41.51 | 99.32 | 0.00 | 0 | 0 | 124.86 | 3.97 | 23.72 | 110.55 | 6.06 | 39.35 |
| 22Q4 (16) | 0.40 | -0.03 | -3.61 | 13.51 | -3.71 | -22.13 | 10.31 | -85.69 | 167.79 | 0.00 | 0 | 0 | 120.09 | 3.82 | 22.32 | 104.23 | 6.03 | 34.4 |
| 22Q3 (15) | 0.40 | -4.7 | -12.71 | 14.03 | 0.14 | -19.14 | 72.03 | 162.4 | 36.84 | 0.00 | 0 | 0 | 115.67 | 11.44 | 40.58 | 98.30 | 18.82 | 47.24 |
| 22Q2 (14) | 0.41 | 1.62 | 29.2 | 14.01 | -19.25 | 78.24 | 27.45 | 275.0 | 591.06 | 0.00 | 0 | 0 | 103.80 | 2.85 | -8.26 | 82.73 | 4.29 | -7.96 |
| 22Q1 (13) | 0.41 | -0.44 | 24.89 | 17.35 | 0.0 | 194.57 | 7.32 | 90.13 | -74.56 | 0.00 | 0 | 0 | 100.92 | 2.79 | -11.56 | 79.33 | 2.3 | -6.86 |
| 21Q4 (12) | 0.41 | -9.47 | 13.22 | 17.35 | 0.0 | 131.03 | 3.85 | -92.69 | -89.01 | 0.00 | 0 | 0 | 98.18 | 19.32 | -42.64 | 77.55 | 16.16 | -47.26 |
| 21Q3 (11) | 0.45 | 41.06 | 27.71 | 17.35 | 120.74 | 118.24 | 52.64 | 1041.68 | -54.03 | 0.00 | 0 | 0 | 82.28 | -27.28 | -56.33 | 66.76 | -25.72 | -60.18 |
| 21Q2 (10) | 0.32 | -1.77 | -2.1 | 7.86 | 33.45 | 209.45 | -5.59 | -119.43 | -105.72 | 0.00 | 0 | 0 | 113.14 | -0.85 | -51.12 | 89.88 | 5.53 | -55.64 |
| 21Q1 (9) | 0.33 | -9.74 | 24.86 | 5.89 | -21.57 | 129.18 | 28.77 | -17.85 | 179.76 | 0.00 | 0 | 0 | 114.11 | -33.34 | -65.54 | 85.17 | -42.08 | -70.89 |
| 20Q4 (8) | 0.36 | 2.11 | 47.28 | 7.51 | -5.53 | 37450.0 | 35.02 | -69.42 | 664.84 | 0.00 | 0 | 0 | 171.17 | -9.16 | -51.08 | 147.04 | -12.29 | -52.86 |
| 20Q3 (7) | 0.35 | 8.14 | 21.38 | 7.95 | 212.99 | 9837.5 | 114.51 | 17.1 | -70.78 | 0.00 | 0 | 0 | 188.42 | -18.6 | -34.67 | 167.64 | -17.26 | -33.45 |
| 20Q2 (6) | 0.33 | 25.28 | 1.39 | 2.54 | -1.17 | 2722.22 | 97.79 | 371.11 | -89.8 | 0.00 | 0 | 0 | 231.46 | -30.1 | -9.9 | 202.61 | -30.76 | -9.26 |
| 20Q1 (5) | 0.26 | 6.46 | 3.52 | 2.57 | 12750.0 | 0 | -36.07 | -481.77 | -102.09 | 0.00 | 0 | 0 | 331.13 | -5.36 | 3.17 | 292.60 | -6.2 | 5.26 |
| 19Q4 (4) | 0.25 | -15.84 | 0.0 | 0.02 | -75.0 | 0.0 | -6.20 | -101.58 | 0.0 | 0.00 | 0 | 0.0 | 349.87 | 21.31 | 0.0 | 311.94 | 23.83 | 0.0 |
| 19Q3 (3) | 0.29 | -9.67 | 0.0 | 0.08 | -11.11 | 0.0 | 391.83 | -59.15 | 0.0 | 0.00 | 0 | 0.0 | 288.40 | 12.27 | 0.0 | 251.91 | 12.82 | 0.0 |
| 19Q2 (2) | 0.32 | 27.91 | 0.0 | 0.09 | 0 | 0.0 | 959.19 | -44.39 | 0.0 | 0.00 | 0 | 0.0 | 256.89 | -19.96 | 0.0 | 223.28 | -19.68 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1724.75 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 320.95 | 0.0 | 0.0 | 277.99 | 0.0 | 0.0 |
