- 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) | 0.22 | -21.44 | 0.3 | -40.0 | 16.77 | -25.27 | 33.12 | -12.77 | 0.00 | 0 | 393.02 | 35.53 | 192.52 | 22.81 |
| 2022 (9) | 0.28 | -19.31 | 0.5 | -66.67 | 22.44 | 5.25 | 37.97 | 140.93 | 0.00 | 0 | 289.98 | 29.5 | 156.76 | 10.03 |
| 2021 (8) | 0.34 | -9.42 | 1.5 | -61.54 | 21.32 | 6.33 | 15.76 | 33.9 | 0.00 | 0 | 223.93 | 17.44 | 142.47 | 7.97 |
| 2020 (7) | 0.38 | -6.21 | 3.9 | 293.94 | 20.05 | -8.82 | 11.77 | -34.36 | 0.00 | 0 | 190.67 | -33.36 | 131.95 | -34.37 |
| 2019 (6) | 0.40 | 14.12 | 0.99 | 0 | 21.99 | 7.58 | 17.93 | 15.53 | 0.00 | 0 | 286.14 | -9.27 | 201.04 | 9.95 |
| 2018 (5) | 0.35 | -7.59 | 0 | 0 | 20.44 | 13.87 | 15.52 | 17.58 | 0.00 | 0 | 315.37 | 100.9 | 182.84 | 80.81 |
| 2017 (4) | 0.38 | 24.73 | 5.86 | 0 | 17.95 | 1.82 | 13.20 | 78.62 | 0.00 | 0 | 156.98 | -59.4 | 101.12 | -61.56 |
| 2016 (3) | 0.31 | 8.28 | 0 | 0 | 17.63 | -4.55 | 7.39 | -76.23 | 0.00 | 0 | 386.61 | -3.7 | 263.04 | -9.17 |
| 2015 (2) | 0.28 | -3.57 | 0 | 0 | 18.47 | 3.24 | 31.09 | -26.83 | 0.00 | 0 | 401.48 | 110.92 | 289.60 | 138.83 |
| 2014 (1) | 0.29 | -0.24 | 3.96 | 0 | 17.89 | -2.19 | 42.49 | -40.62 | 0.00 | 0 | 190.35 | -49.6 | 121.26 | -49.89 |
| 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) | 0.22 | 3.03 | -21.44 | 0.3 | 0 | -40.0 | 14.07 | -74.97 | -51.15 | 0.00 | 0 | 0 | 393.02 | -2.24 | 35.53 | 192.52 | 3.57 | 22.81 |
| 23Q3 (19) | 0.21 | -22.37 | -31.95 | 0 | 0 | -100.0 | 56.21 | 46.3 | 27.6 | 0.00 | 0 | 0 | 402.04 | 36.81 | 61.14 | 185.89 | 28.34 | 30.78 |
| 23Q2 (18) | 0.27 | -6.84 | -21.22 | 0 | -100.0 | 0 | 38.42 | 32.8 | 38.25 | 0.00 | 0 | 0 | 293.86 | 8.91 | 33.81 | 144.84 | 9.26 | 11.18 |
| 23Q1 (17) | 0.29 | 5.45 | 0.62 | 0.4 | -20.0 | 0 | 28.93 | 0.45 | -42.49 | 0.00 | 0 | 0 | 269.82 | -6.95 | 0.73 | 132.56 | -15.44 | -14.74 |
| 22Q4 (16) | 0.28 | -10.76 | -19.31 | 0.5 | -50.0 | -66.67 | 28.80 | -34.62 | -41.39 | 0.00 | 0 | 0 | 289.98 | 16.22 | 29.5 | 156.76 | 10.29 | 10.03 |
| 22Q3 (15) | 0.31 | -10.13 | -2.42 | 1.0 | 0 | 17.65 | 44.05 | 58.51 | -18.38 | 0.00 | 0 | 0 | 249.50 | 13.61 | 6.8 | 142.14 | 9.11 | -0.4 |
| 22Q2 (14) | 0.35 | 18.97 | -0.8 | 0 | 0 | -100.0 | 27.79 | -44.75 | 558.53 | 0.00 | 0 | 0 | 219.61 | -18.01 | 2.57 | 130.27 | -16.21 | -12.35 |
| 22Q1 (13) | 0.29 | -15.43 | -24.22 | 0 | -100.0 | -100.0 | 50.30 | 2.36 | 176.53 | 0.00 | 0 | 0 | 267.86 | 19.62 | 39.13 | 155.47 | 9.12 | 11.91 |
| 21Q4 (12) | 0.34 | 7.92 | -9.42 | 1.5 | 76.47 | -61.54 | 49.14 | -8.95 | 174.07 | 0.00 | 0 | 0 | 223.93 | -4.15 | 17.44 | 142.47 | -0.17 | 7.97 |
| 21Q3 (11) | 0.32 | -8.64 | -17.88 | 0.85 | -66.0 | -78.15 | 53.97 | 1178.91 | 280.34 | 0.00 | 0 | 0 | 233.62 | 9.11 | 27.34 | 142.71 | -3.98 | 14.58 |
| 21Q2 (10) | 0.35 | -9.11 | -18.14 | 2.5 | -36.06 | -35.4 | 4.22 | -76.8 | -59.66 | 0.00 | 0 | 0 | 214.11 | 11.21 | 27.86 | 148.62 | 6.97 | 24.72 |
| 21Q1 (9) | 0.38 | 1.08 | -4.13 | 3.91 | 0.26 | 291.0 | 18.19 | 1.45 | 165.16 | 0.00 | 0 | 0 | 192.53 | 0.98 | -34.55 | 138.93 | 5.29 | -35.39 |
| 20Q4 (8) | 0.38 | -2.17 | -6.21 | 3.9 | 0.26 | 293.94 | 17.93 | 26.36 | -58.22 | 0.00 | 0 | 0 | 190.67 | 3.93 | -33.36 | 131.95 | 5.94 | -34.37 |
| 20Q3 (7) | 0.39 | -8.93 | -2.05 | 3.89 | 0.52 | 1456.0 | 14.19 | 35.66 | 378.78 | 0.00 | 0 | 0 | 183.46 | 9.55 | -38.41 | 124.55 | 4.52 | -30.8 |
| 20Q2 (6) | 0.43 | 6.45 | 0.73 | 3.87 | 287.0 | 1448.0 | 10.46 | 52.48 | -43.37 | 0.00 | 0 | 0 | 167.46 | -43.07 | -35.42 | 119.16 | -44.58 | -25.52 |
| 20Q1 (5) | 0.40 | -1.11 | 5.71 | 1.0 | 1.01 | 566.67 | 6.86 | -84.02 | -54.54 | 0.00 | 0 | 0 | 294.15 | 2.8 | -8.34 | 215.02 | 6.95 | 13.25 |
| 19Q4 (4) | 0.40 | 2.17 | 0.0 | 0.99 | 296.0 | 0.0 | 42.92 | 943.22 | 0.0 | 0.00 | 0 | 0.0 | 286.14 | -3.93 | 0.0 | 201.04 | 11.7 | 0.0 |
| 19Q3 (3) | 0.40 | -6.34 | 0.0 | 0.25 | 0.0 | 0.0 | -5.09 | -127.56 | 0.0 | 0.00 | 0 | 0.0 | 297.85 | 14.87 | 0.0 | 179.98 | 12.49 | 0.0 |
| 19Q2 (2) | 0.42 | 11.72 | 0.0 | 0.25 | 66.67 | 0.0 | 18.47 | 22.4 | 0.0 | 0.00 | 0 | 0.0 | 259.30 | -19.2 | 0.0 | 159.99 | -15.74 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 15.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 320.93 | 0.0 | 0.0 | 189.87 | 0.0 | 0.0 |
