- 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) | 0.60 | 6.97 | 13.96 | 2.57 | 14.3 | -33.67 | -2.58 | 0 | 0.00 | 0 | 77.54 | -14.26 | 52.18 | 17.02 |
| 2022 (9) | 0.56 | -13.41 | 13.61 | -31.71 | 21.56 | -20.03 | 4.87 | -19.5 | 0.00 | 0 | 90.44 | 17.7 | 44.59 | 10.32 |
| 2021 (8) | 0.65 | 5.84 | 19.93 | 25.82 | 26.96 | 60.67 | 6.05 | 0 | 0.00 | 0 | 76.84 | 20.06 | 40.42 | -6.8 |
| 2020 (7) | 0.61 | 7.11 | 15.84 | 5.95 | 16.78 | -21.26 | -3.91 | 0 | 2.61 | 0.0 | 64.00 | -35.07 | 43.37 | -20.57 |
| 2019 (6) | 0.57 | -0.78 | 14.95 | -9.28 | 21.31 | -22.28 | -1.16 | 0 | 2.61 | 0.0 | 98.57 | -8.69 | 54.60 | -1.71 |
| 2018 (5) | 0.58 | -2.81 | 16.48 | -14.83 | 27.42 | 12.01 | 3.39 | 61.43 | 2.61 | -68.55 | 107.95 | -1.23 | 55.55 | -12.19 |
| 2017 (4) | 0.59 | 11.63 | 19.35 | 31.63 | 24.48 | 14.5 | 2.10 | -72.66 | 8.29 | 214.29 | 109.29 | -16.01 | 63.26 | -38.75 |
| 2016 (3) | 0.53 | 11.64 | 14.7 | 35.99 | 21.38 | -7.33 | 7.68 | -20.91 | 2.64 | -35.28 | 130.12 | -26.49 | 103.28 | -21.76 |
| 2015 (2) | 0.48 | -1.02 | 10.81 | 0.09 | 23.07 | -17.61 | 9.71 | -26.16 | 4.07 | 209.53 | 177.02 | 0.53 | 132.01 | 1.62 |
| 2014 (1) | 0.48 | -6.34 | 10.8 | 7.68 | 28.0 | -1.62 | 13.15 | 24.88 | 1.32 | 0 | 176.08 | 27.79 | 129.90 | 35.59 |
| 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) | 0.60 | 4.03 | 6.97 | 13.96 | 7.55 | 2.57 | -4.50 | -305.41 | -112.26 | 0.00 | 0 | 0 | 77.54 | -4.84 | -14.26 | 52.18 | -1.94 | 17.02 |
| 23Q3 (19) | 0.58 | 1.07 | -1.13 | 12.98 | 0.93 | -14.44 | -1.11 | -470.0 | -114.21 | 0.00 | 0 | 0 | 81.48 | -0.77 | -12.92 | 53.21 | 13.43 | 35.29 |
| 23Q2 (18) | 0.57 | -1.8 | -11.43 | 12.86 | 0.7 | -32.35 | 0.30 | 105.55 | -96.06 | 0.00 | 0 | 0 | 82.11 | -1.48 | -0.88 | 46.91 | 5.13 | 19.24 |
| 23Q1 (17) | 0.58 | 3.61 | -11.18 | 12.77 | -6.17 | -33.25 | -5.41 | -155.19 | -158.93 | 0.00 | 0 | 0 | 83.34 | -7.85 | 9.46 | 44.62 | 0.07 | 15.42 |
| 22Q4 (16) | 0.56 | -3.85 | -13.41 | 13.61 | -10.28 | -31.71 | -2.12 | -127.14 | -141.25 | 0.00 | 0 | 0 | 90.44 | -3.35 | 17.7 | 44.59 | 13.37 | 10.32 |
| 22Q3 (15) | 0.58 | -9.46 | -10.86 | 15.17 | -20.2 | -24.04 | 7.81 | 2.49 | -11.95 | 0.00 | 0 | 0 | 93.57 | 12.95 | 22.54 | 39.33 | -0.03 | -19.73 |
| 22Q2 (14) | 0.65 | -1.52 | -3.22 | 19.01 | -0.63 | -6.72 | 7.62 | -16.99 | 43.5 | 0.00 | 0 | 0 | 82.84 | 8.8 | 11.83 | 39.34 | 1.76 | -19.25 |
| 22Q1 (13) | 0.66 | 1.0 | -0.12 | 19.13 | -4.01 | 3.41 | 9.18 | 78.6 | 108.64 | 0.00 | 0 | 0 | 76.14 | -0.91 | 9.07 | 38.66 | -4.35 | -11.41 |
| 21Q4 (12) | 0.65 | -1.01 | 5.84 | 19.93 | -0.2 | 25.82 | 5.14 | -42.05 | 41.21 | 0.00 | 0 | 0 | 76.84 | 0.63 | 20.06 | 40.42 | -17.51 | -6.8 |
| 21Q3 (11) | 0.66 | -1.71 | 6.93 | 19.97 | -2.01 | 29.01 | 8.87 | 67.04 | 279.55 | 0.00 | 0 | -100.0 | 76.36 | 3.08 | -14.71 | 49.00 | 0.57 | 15.84 |
| 21Q2 (10) | 0.67 | 1.63 | 12.08 | 20.38 | 10.16 | 36.96 | 5.31 | 20.68 | 179.97 | 0.00 | 0 | -100.0 | 74.08 | 6.12 | -18.01 | 48.72 | 11.64 | 1.48 |
| 21Q1 (9) | 0.66 | 7.03 | 9.25 | 18.5 | 16.79 | 20.21 | 4.40 | 20.88 | 163.04 | 0.00 | 0 | -100.0 | 69.81 | 9.08 | -25.72 | 43.64 | 0.62 | -17.82 |
| 20Q4 (8) | 0.61 | 0.02 | 7.11 | 15.84 | 2.33 | 5.95 | 3.64 | 173.68 | 175.68 | 0.00 | -100.0 | -100.0 | 64.00 | -28.52 | -35.07 | 43.37 | 2.53 | -20.57 |
| 20Q3 (7) | 0.61 | 3.02 | 9.5 | 15.48 | 4.03 | 6.25 | -4.94 | 25.6 | -111.11 | 55.67 | 0.0 | 0.0 | 89.53 | -0.91 | -12.61 | 42.30 | -11.89 | -24.59 |
| 20Q2 (6) | 0.60 | -0.93 | 5.49 | 14.88 | -3.31 | 3.05 | -6.64 | 4.87 | -348.69 | 55.67 | 0.0 | 0.0 | 90.35 | -3.86 | -12.59 | 48.01 | -9.59 | 2.34 |
| 20Q1 (5) | 0.60 | 4.92 | 7.76 | 15.39 | 2.94 | 0.79 | -6.98 | -45.11 | -2015.15 | 55.67 | 0.0 | 0 | 93.98 | -4.66 | -12.96 | 53.10 | -2.75 | 13.17 |
| 19Q4 (4) | 0.57 | 2.25 | 0.0 | 14.95 | 2.61 | 0.0 | -4.81 | -105.56 | 0.0 | 55.67 | 0.0 | 0.0 | 98.57 | -3.79 | 0.0 | 54.60 | -2.66 | 0.0 |
| 19Q3 (3) | 0.56 | -0.74 | 0.0 | 14.57 | 0.9 | 0.0 | -2.34 | -187.64 | 0.0 | 55.67 | 0.0 | 0.0 | 102.45 | -0.88 | 0.0 | 56.09 | 19.57 | 0.0 |
| 19Q2 (2) | 0.56 | 1.2 | 0.0 | 14.44 | -5.44 | 0.0 | 2.67 | 909.09 | 0.0 | 55.67 | 0 | 0.0 | 103.36 | -4.27 | 0.0 | 46.91 | -0.02 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 15.27 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 107.97 | 0.0 | 0.0 | 46.92 | 0.0 | 0.0 |
