- 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) | 0.25 | -20.46 | 15.53 | -3.78 | 26.46 | -8.6 | 1.21 | -89.66 | 0.00 | 0 | 127.90 | -3.52 | 23.55 | 25.47 |
| 2022 (9) | 0.31 | 39.28 | 16.14 | 28.61 | 28.95 | -10.07 | 11.70 | -83.64 | 0.00 | 0 | 132.56 | -11.01 | 18.77 | -49.92 |
| 2021 (8) | 0.22 | -9.81 | 12.55 | 20.79 | 32.19 | 42.37 | 71.51 | 525.63 | 0.00 | 0 | 148.96 | -1.72 | 37.48 | -5.11 |
| 2020 (7) | 0.25 | -19.25 | 10.39 | -12.54 | 22.61 | -11.16 | 11.43 | 0 | 0.00 | 0 | 151.56 | 2.44 | 39.50 | -29.15 |
| 2019 (6) | 0.31 | 3.14 | 11.88 | 14.56 | 25.45 | -18.14 | -11.29 | 0 | 0.00 | 0 | 147.95 | -11.27 | 55.75 | -0.69 |
| 2018 (5) | 0.30 | -8.58 | 10.37 | -28.78 | 31.09 | 1.93 | 9.31 | -66.46 | 0.00 | 0 | 166.75 | 16.71 | 56.14 | 31.23 |
| 2017 (4) | 0.32 | -15.4 | 14.56 | -2.74 | 30.5 | 21.85 | 27.76 | 0 | 0.00 | 0 | 142.88 | 11.57 | 42.78 | -15.69 |
| 2016 (3) | 0.38 | 3.57 | 14.97 | 32.13 | 25.03 | -21.78 | -9.27 | 0 | 0.00 | 0 | 128.06 | -6.61 | 50.74 | 24.7 |
| 2015 (2) | 0.37 | 15.42 | 11.33 | -11.28 | 32.0 | -21.72 | -28.33 | 0 | 0.00 | 0 | 137.13 | -18.02 | 40.69 | -15.58 |
| 2014 (1) | 0.32 | 19.78 | 12.77 | 34.56 | 40.88 | 8.21 | 11.55 | 229.06 | 0.00 | 0 | 167.28 | -7.83 | 48.20 | -24.43 |
| 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) | 0.25 | -3.86 | -20.46 | 15.53 | -4.31 | -3.78 | -0.84 | -107.15 | -177.06 | 0.00 | 0 | 0 | 127.90 | 0.45 | -3.52 | 23.55 | 21.27 | 25.47 |
| 23Q3 (19) | 0.26 | 0.94 | -25.16 | 16.23 | 0.68 | -8.67 | 11.75 | 249.49 | -66.38 | 0.00 | 0 | 0 | 127.33 | 5.34 | -2.11 | 19.42 | 15.8 | -12.36 |
| 23Q2 (18) | 0.25 | -13.4 | -21.97 | 16.12 | 0.62 | 3.87 | -7.86 | -610.39 | -164.65 | 0.00 | 0 | 0 | 120.88 | -10.19 | 1.52 | 16.77 | 4.68 | -12.93 |
| 23Q1 (17) | 0.29 | -5.36 | 33.62 | 16.02 | -0.74 | 30.67 | 1.54 | 41.28 | -70.55 | 0.00 | 0 | 0 | 134.59 | 1.53 | -10.02 | 16.02 | -14.65 | -40.8 |
| 22Q4 (16) | 0.31 | -9.54 | 39.28 | 16.14 | -9.17 | 28.61 | 1.09 | -96.88 | -94.31 | 0.00 | 0 | 0 | 132.56 | 1.91 | -11.01 | 18.77 | -15.3 | -49.92 |
| 22Q3 (15) | 0.34 | 5.25 | 49.22 | 17.77 | 14.5 | 65.3 | 34.95 | 1276.77 | -87.08 | 0.00 | 0 | 0 | 130.08 | 9.25 | -9.42 | 22.16 | 15.06 | -39.35 |
| 22Q2 (14) | 0.33 | 48.29 | 103.06 | 15.52 | 26.59 | 43.97 | -2.97 | -156.79 | -106.16 | 0.00 | 0 | 0 | 119.07 | -20.4 | -25.36 | 19.26 | -28.82 | -56.44 |
| 22Q1 (13) | 0.22 | -1.35 | -11.78 | 12.26 | -2.31 | 14.58 | 5.23 | -72.68 | -92.72 | 0.00 | 0 | 0 | 149.58 | 0.42 | -5.39 | 27.06 | -27.8 | -47.46 |
| 21Q4 (12) | 0.22 | -3.09 | -9.81 | 12.55 | 16.74 | 20.79 | 19.14 | -92.92 | -72.51 | 0.00 | 0 | 0 | 148.96 | 3.73 | -1.72 | 37.48 | 2.57 | -5.11 |
| 21Q3 (11) | 0.23 | 43.23 | -15.06 | 10.75 | -0.28 | 15.84 | 270.44 | 460.61 | 247.21 | 0.00 | 0 | 0 | 143.60 | -9.98 | -10.31 | 36.54 | -17.35 | -6.07 |
| 21Q2 (10) | 0.16 | -35.57 | -47.51 | 10.78 | 0.75 | -3.66 | 48.24 | -32.83 | 116.03 | 0.00 | 0 | 0 | 159.52 | 0.89 | 16.44 | 44.21 | -14.16 | 38.89 |
| 21Q1 (9) | 0.25 | 0.85 | -27.61 | 10.7 | 2.98 | -8.94 | 71.82 | 3.16 | 174.98 | 0.00 | 0 | 0 | 158.11 | 4.32 | 19.72 | 51.50 | 30.38 | 82.56 |
| 20Q4 (8) | 0.25 | -8.73 | -19.25 | 10.39 | 11.96 | -12.54 | 69.62 | -10.62 | 903.17 | 0.00 | 0 | 0 | 151.56 | -5.34 | 2.44 | 39.50 | 1.54 | -29.15 |
| 20Q3 (7) | 0.27 | -11.49 | -3.91 | 9.28 | -17.07 | -6.07 | 77.89 | 248.81 | 358.34 | 0.00 | 0 | 0 | 160.11 | 16.87 | -1.11 | 38.90 | 22.21 | -13.13 |
| 20Q2 (6) | 0.31 | -11.14 | 5.75 | 11.19 | -4.77 | 2.75 | 22.33 | 123.31 | 187.4 | 0.00 | 0 | 0 | 137.00 | 3.73 | -15.54 | 31.83 | 12.83 | -32.0 |
| 20Q1 (5) | 0.34 | 12.5 | 29.7 | 11.75 | -1.09 | 35.68 | -95.79 | -1480.26 | -1578.24 | 0.00 | 0 | 0 | 132.07 | -10.73 | -26.46 | 28.21 | -49.4 | -32.62 |
| 19Q4 (4) | 0.31 | 8.6 | 0.0 | 11.88 | 20.24 | 0.0 | 6.94 | 123.02 | 0.0 | 0.00 | 0 | 0.0 | 147.95 | -8.62 | 0.0 | 55.75 | 24.5 | 0.0 |
| 19Q3 (3) | 0.28 | -2.6 | 0.0 | 9.88 | -9.27 | 0.0 | -30.15 | -18.0 | 0.0 | 0.00 | 0 | 0.0 | 161.90 | -0.19 | 0.0 | 44.78 | -4.34 | 0.0 |
| 19Q2 (2) | 0.29 | 8.98 | 0.0 | 10.89 | 25.75 | 0.0 | -25.55 | -494.29 | 0.0 | 0.00 | 0 | 0.0 | 162.21 | -9.67 | 0.0 | 46.81 | 11.8 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 8.66 | 0.0 | 0.0 | 6.48 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 179.58 | 0.0 | 0.0 | 41.87 | 0.0 | 0.0 |
