- 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) | 0.44 | -6.6 | 123.23 | -22.64 | 272.52 | -16.18 | 0.22 | -92.57 | 5.78 | 0.0 | 120.28 | 1.64 | 83.05 | 7.9 |
| 2022 (9) | 0.48 | -5.73 | 159.29 | -7.51 | 325.12 | -18.81 | 2.96 | -28.5 | 5.78 | -27.79 | 118.34 | 5.16 | 76.97 | 1.83 |
| 2021 (8) | 0.50 | 0.76 | 172.23 | 4.37 | 400.43 | 8.7 | 4.14 | 1.22 | 8.00 | -27.11 | 112.53 | -0.9 | 75.59 | -4.01 |
| 2020 (7) | 0.50 | 5.99 | 165.02 | 13.58 | 368.38 | 7.34 | 4.09 | 20.65 | 10.97 | 77.05 | 113.55 | 3.9 | 78.75 | -0.83 |
| 2019 (6) | 0.47 | -2.66 | 145.29 | -10.59 | 343.18 | -3.53 | 3.39 | 9.35 | 6.20 | -27.5 | 109.29 | 0.96 | 79.41 | -0.94 |
| 2018 (5) | 0.49 | 4.1 | 162.5 | -4.48 | 355.72 | 20.54 | 3.10 | -9.36 | 8.55 | -67.19 | 108.25 | -14.62 | 80.16 | -16.12 |
| 2017 (4) | 0.47 | -2.31 | 170.13 | -8.03 | 295.11 | -11.31 | 3.42 | -61.62 | 26.05 | 367.13 | 126.79 | -18.28 | 95.56 | -21.37 |
| 2016 (3) | 0.48 | -2.05 | 184.99 | -10.92 | 332.74 | -12.08 | 8.91 | -35.15 | 5.58 | 245.92 | 155.15 | 35.01 | 121.53 | 32.89 |
| 2015 (2) | 0.49 | -3.87 | 207.67 | 7.4 | 378.45 | -3.09 | 13.74 | 12.62 | 1.61 | -53.16 | 114.92 | -19.33 | 91.45 | -19.89 |
| 2014 (1) | 0.51 | 5.26 | 193.36 | 16.2 | 390.5 | 9.06 | 12.20 | -36.82 | 3.44 | 0 | 142.46 | 10.56 | 114.15 | 6.99 |
| 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) | 0.44 | 0 | -6.6 | 123.23 | 0 | -22.64 | 0.34 | 0 | -76.22 | 16.05 | 0.0 | 0.0 | 120.28 | 0 | 1.64 | 83.05 | 0 | 7.9 |
| 23Q3 (19) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 16.05 | 0.0 | 59.83 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q2 (18) | 0.47 | 0 | -8.33 | 146.74 | 0 | -18.86 | 0.11 | 0 | -98.18 | 16.05 | 0.0 | 59.83 | 116.32 | 0 | 7.63 | 80.98 | 0 | 15.67 |
| 23Q1 (17) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 16.05 | 0.0 | 55.02 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q4 (16) | 0.48 | 0 | -5.73 | 159.29 | 0 | -7.51 | 1.43 | 0 | -74.28 | 16.05 | 59.83 | 55.02 | 118.34 | 0 | 5.16 | 76.97 | 0 | 1.83 |
| 22Q3 (15) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 10.04 | 0.0 | -71.93 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (14) | 0.51 | 0 | 6.2 | 180.84 | 0 | 18.94 | 6.04 | 0 | 104.75 | 10.04 | -3.01 | -71.93 | 108.07 | 0 | -3.81 | 70.01 | 0 | 8.36 |
| 22Q1 (13) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 10.35 | 0.0 | 242.47 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q4 (12) | 0.50 | 0 | 0.76 | 172.23 | 0 | 4.37 | 5.56 | 0 | 421.39 | 10.35 | -71.06 | 242.47 | 112.53 | 0 | -0.9 | 75.59 | 0 | -4.01 |
| 21Q3 (11) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 35.77 | 0.0 | 1083.29 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 21Q2 (10) | 0.48 | 0 | -1.64 | 152.04 | 0 | -1.04 | 2.95 | 0 | -60.4 | 35.77 | 1083.29 | 1083.29 | 112.35 | 0 | 6.49 | 64.61 | 0 | -14.86 |
| 21Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | 100.0 | 0 | 3.02 | 0.0 | -34.9 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.50 | 0 | 5.99 | 165.02 | 0 | 13.58 | -1.73 | 0 | -126.05 | 3.02 | 0.0 | -34.9 | 113.55 | 0 | 3.9 | 78.75 | 0 | -0.83 |
| 20Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 3.02 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.49 | 0 | 6.04 | 153.64 | 0 | 0.39 | 7.45 | 0 | 831.25 | 3.02 | -34.9 | 0 | 105.50 | 0 | 0.33 | 75.89 | 0 | -0.18 |
| 20Q1 (5) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 4.64 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 19Q4 (4) | 0.47 | 0 | 0.0 | 145.29 | 0 | 0.0 | 6.64 | 0 | 0.0 | 4.64 | 0 | 0.0 | 109.29 | 0 | 0.0 | 79.41 | 0 | 0.0 |
