- 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) | 0.82 | 12.79 | 11.34 | -13.96 | 11.58 | -27.08 | -5.92 | 0 | 0.09 | 0.0 | 52.80 | -18.38 | 17.29 | -11.7 |
| 2022 (9) | 0.73 | 10.99 | 13.18 | 29.34 | 15.88 | 2.72 | -6.46 | 0 | 0.09 | 0.0 | 64.69 | -5.75 | 19.58 | -11.0 |
| 2021 (8) | 0.65 | 9.78 | 10.19 | -7.53 | 15.46 | 2.38 | -5.26 | 0 | 0.09 | 0.0 | 68.64 | 13.94 | 22.00 | 4.71 |
| 2020 (7) | 0.60 | 4.95 | 11.02 | -7.0 | 15.1 | 2.93 | -7.17 | 0 | 0.09 | 0.0 | 60.24 | -17.17 | 21.01 | 1.01 |
| 2019 (6) | 0.57 | 26.67 | 11.85 | 31.81 | 14.67 | -9.67 | -6.28 | 0 | 0.09 | 0.0 | 72.73 | -10.92 | 20.80 | -19.81 |
| 2018 (5) | 0.45 | -46.17 | 8.99 | -61.3 | 16.24 | 0.06 | 22.72 | 0 | 0.09 | 0 | 81.65 | 16.89 | 25.94 | 16.95 |
| 2017 (4) | 0.83 | 1.76 | 23.23 | 9.21 | 16.23 | 2.01 | -3.09 | 0 | 0.00 | 0 | 69.85 | -18.04 | 22.18 | -39.58 |
| 2016 (3) | 0.82 | 12.03 | 21.27 | 26.91 | 15.91 | -13.25 | -3.46 | 0 | 0.00 | 0 | 85.22 | -17.08 | 36.71 | -3.32 |
| 2015 (2) | 0.73 | 6.77 | 16.76 | 16.88 | 18.34 | 10.35 | -1.45 | 0 | 0.00 | 0 | 102.77 | 5.54 | 37.97 | -13.19 |
| 2014 (1) | 0.68 | 18.0 | 14.34 | 41.98 | 16.62 | 24.87 | -5.72 | 0 | 0.00 | 0 | 97.38 | -26.38 | 43.74 | -40.47 |
| 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) | 0.82 | 6.13 | 12.79 | 11.34 | 6.08 | -13.96 | -6.57 | -4.62 | 42.77 | 0.00 | 0 | 0 | 52.80 | 0.59 | -18.38 | 17.29 | 73.07 | -11.7 |
| 23Q3 (19) | 0.77 | 3.14 | 14.03 | 10.69 | -2.29 | -11.21 | -6.28 | 24.52 | 19.59 | 0.00 | 0 | 0 | 52.49 | -13.54 | -23.15 | 9.99 | -32.04 | -35.34 |
| 23Q2 (18) | 0.75 | 5.33 | 8.86 | 10.94 | -1.08 | -13.04 | -8.32 | -175.5 | -167.52 | 0.00 | 0 | 0 | 60.71 | -3.27 | -12.14 | 14.70 | -21.77 | -26.17 |
| 23Q1 (17) | 0.71 | -2.18 | 6.94 | 11.06 | -16.08 | -2.47 | -3.02 | 73.69 | -228.26 | 0.00 | 0 | 0 | 62.76 | -2.98 | -9.63 | 18.79 | -4.03 | -7.67 |
| 22Q4 (16) | 0.73 | 7.3 | 10.99 | 13.18 | 9.47 | 29.34 | -11.48 | -46.99 | 20.44 | 0.00 | 0 | 0 | 64.69 | -5.29 | -5.75 | 19.58 | 26.73 | -11.0 |
| 22Q3 (15) | 0.68 | -1.54 | 8.55 | 12.04 | -4.29 | 5.52 | -7.81 | -151.13 | -88.65 | 0.00 | 0 | 0 | 68.30 | -1.16 | 4.72 | 15.45 | -22.4 | -29.19 |
| 22Q2 (14) | 0.69 | 3.48 | 12.58 | 12.58 | 10.93 | 9.39 | -3.11 | -238.04 | -46.01 | 0.00 | 0 | 0 | 69.10 | -0.5 | 5.56 | 19.91 | -2.16 | -12.33 |
| 22Q1 (13) | 0.66 | 1.53 | 10.55 | 11.34 | 11.29 | 6.68 | -0.92 | 93.62 | -453.85 | 0.00 | 0 | 0 | 69.45 | 1.18 | 11.08 | 20.35 | -7.5 | 7.44 |
| 21Q4 (12) | 0.65 | 4.94 | 9.78 | 10.19 | -10.69 | -7.53 | -14.43 | -248.55 | -256.3 | 0.00 | 0 | 0 | 68.64 | 5.24 | 13.94 | 22.00 | 0.82 | 4.71 |
| 21Q3 (11) | 0.62 | 2.11 | 2.28 | 11.41 | -0.78 | -4.6 | -4.14 | -94.37 | -27.38 | 0.00 | 0 | 0 | 65.22 | -0.37 | 4.59 | 21.82 | -3.92 | 10.09 |
| 21Q2 (10) | 0.61 | 1.61 | -2.38 | 11.5 | 8.18 | -8.51 | -2.13 | -919.23 | 76.9 | 0.00 | 0 | 0 | 65.46 | 4.7 | 3.99 | 22.71 | 19.9 | 16.88 |
| 21Q1 (9) | 0.60 | 0.82 | 0.2 | 10.63 | -3.54 | -11.86 | 0.26 | 106.42 | 102.45 | 0.00 | 0 | 0 | 62.52 | 3.78 | -8.68 | 18.94 | -9.85 | -15.52 |
| 20Q4 (8) | 0.60 | -2.23 | 4.95 | 11.02 | -7.86 | -5.73 | -4.05 | -24.62 | 34.89 | 0.00 | 0 | 0 | 60.24 | -3.4 | -17.17 | 21.01 | 6.0 | 1.01 |
| 20Q3 (7) | 0.61 | -2.54 | 10.33 | 11.96 | -4.85 | 2.49 | -3.25 | 64.75 | 46.9 | 0.00 | 0 | 0 | 62.36 | -0.94 | -20.85 | 19.82 | 2.01 | -18.7 |
| 20Q2 (6) | 0.63 | 4.3 | 18.78 | 12.57 | 4.23 | 17.37 | -9.22 | 13.02 | -26.82 | 0.00 | 0 | 0 | 62.95 | -8.05 | -19.76 | 19.43 | -13.34 | -30.68 |
| 20Q1 (5) | 0.60 | 5.6 | 22.99 | 12.06 | 3.17 | 27.22 | -10.60 | -70.42 | -93.08 | 0.00 | 0 | 0 | 68.46 | -5.87 | -18.1 | 22.42 | 7.79 | -24.26 |
| 19Q4 (4) | 0.57 | 2.79 | 0.0 | 11.69 | 0.17 | 0.0 | -6.22 | -1.63 | 0.0 | 0.00 | 0 | 0.0 | 72.73 | -7.69 | 0.0 | 20.80 | -14.68 | 0.0 |
| 19Q3 (3) | 0.55 | 4.92 | 0.0 | 11.67 | 8.96 | 0.0 | -6.12 | 15.82 | 0.0 | 0.00 | 0 | 0.0 | 78.79 | 0.43 | 0.0 | 24.38 | -13.02 | 0.0 |
| 19Q2 (2) | 0.53 | 8.0 | 0.0 | 10.71 | 12.97 | 0.0 | -7.27 | -32.42 | 0.0 | 0.00 | 0 | 0.0 | 78.45 | -6.15 | 0.0 | 28.03 | -5.3 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 9.48 | 0.0 | 0.0 | -5.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 83.59 | 0.0 | 0.0 | 29.60 | 0.0 | 0.0 |
