- 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) | 0.67 | -6.39 | 5.52 | -4.66 | 10.81 | 15.74 | 9.69 | 23.28 | 0.00 | 0 | 86.23 | 19.58 | 52.27 | 32.3 |
| 2022 (9) | 0.72 | -3.79 | 5.79 | -6.61 | 9.34 | 7.6 | 7.86 | 131.18 | 0.00 | 0 | 72.11 | 9.36 | 39.51 | 3.73 |
| 2021 (8) | 0.75 | -4.36 | 6.2 | 0.0 | 8.68 | 0.58 | 3.40 | 44.68 | 0.00 | 0 | 65.94 | 5.93 | 38.09 | 4.21 |
| 2020 (7) | 0.78 | 0.23 | 6.2 | 5.08 | 8.63 | 4.1 | 2.35 | 0 | 0.00 | 0 | 62.25 | 11.16 | 36.55 | 26.34 |
| 2019 (6) | 0.78 | 10.11 | 5.9 | 0.0 | 8.29 | -9.89 | -5.34 | 0 | 0.00 | 0 | 56.00 | -13.45 | 28.93 | -14.66 |
| 2018 (5) | 0.71 | 9.56 | 5.9 | 13.46 | 9.2 | 52.82 | -7.05 | 0 | 0.00 | 0 | 64.70 | 4.91 | 33.90 | 8.62 |
| 2017 (4) | 0.65 | 2.51 | 5.2 | -2.8 | 6.02 | -28.84 | -17.86 | 0 | 0.00 | 0 | 61.67 | 0.44 | 31.21 | 4.21 |
| 2016 (3) | 0.63 | 3.53 | 5.35 | -7.76 | 8.46 | 2.55 | -15.22 | 0 | 0.00 | 0 | 61.40 | -16.49 | 29.95 | -25.88 |
| 2015 (2) | 0.61 | 20.84 | 5.8 | 9.43 | 8.25 | -3.28 | -14.74 | 0 | 0.00 | 0 | 73.52 | -13.24 | 40.41 | -1.61 |
| 2014 (1) | 0.50 | 10.91 | 5.3 | -1.85 | 8.53 | -6.57 | -16.27 | 0 | 0.00 | 0 | 84.74 | -17.79 | 41.07 | -34.73 |
| 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) | 0.67 | 1.68 | -6.39 | 5.52 | -1.78 | -4.66 | 7.47 | -25.0 | 89.11 | 0.00 | 0 | 0 | 86.23 | 1.54 | 19.58 | 52.27 | 15.21 | 32.3 |
| 23Q3 (19) | 0.66 | -3.21 | -10.72 | 5.62 | 0.0 | -9.35 | 9.96 | -32.61 | -22.19 | 0.00 | 0 | 0 | 84.92 | 4.79 | 17.9 | 45.37 | 7.0 | 16.57 |
| 23Q2 (18) | 0.68 | -4.79 | -9.92 | 5.62 | -2.94 | -9.35 | 14.78 | 122.59 | 56.24 | 0.00 | 0 | 0 | 81.04 | 5.66 | 17.84 | 42.40 | 7.94 | 11.99 |
| 23Q1 (17) | 0.72 | -0.1 | -4.94 | 5.79 | 0.0 | -6.61 | 6.64 | 68.1 | 32.8 | 0.00 | 0 | 0 | 76.70 | 6.37 | 12.3 | 39.28 | -0.58 | 7.0 |
| 22Q4 (16) | 0.72 | -3.02 | -3.79 | 5.79 | -6.61 | -6.61 | 3.95 | -69.14 | -3.42 | 0.00 | 0 | 0 | 72.11 | 0.11 | 9.36 | 39.51 | 1.52 | 3.73 |
| 22Q3 (15) | 0.74 | -2.33 | -2.58 | 6.2 | 0.0 | -1.12 | 12.80 | 35.31 | 174.09 | 0.00 | 0 | -100.0 | 72.03 | 4.74 | 7.65 | 38.92 | 2.8 | 8.53 |
| 22Q2 (14) | 0.76 | 0.46 | -2.91 | 6.2 | 0.0 | -2.67 | 9.46 | 89.2 | 125.24 | 0.00 | 0 | -100.0 | 68.77 | 0.69 | 2.29 | 37.86 | 3.13 | 0.24 |
| 22Q1 (13) | 0.75 | 1.11 | -2.56 | 6.2 | 0.0 | -1.12 | 5.00 | 22.25 | 657.58 | 0.00 | 0 | 0 | 68.30 | 3.58 | 10.27 | 36.71 | -3.62 | 14.75 |
| 21Q4 (12) | 0.75 | -1.8 | -4.36 | 6.2 | -1.12 | 0.0 | 4.09 | -12.42 | -17.37 | 0.00 | -100.0 | 0 | 65.94 | -1.45 | 5.93 | 38.09 | 6.22 | 4.21 |
| 21Q3 (11) | 0.76 | -2.66 | -3.38 | 6.27 | -1.57 | 0.0 | 4.67 | 11.19 | -52.97 | 0.64 | -9.09 | 145.45 | 66.91 | -0.48 | 9.4 | 35.86 | -5.06 | 8.4 |
| 21Q2 (10) | 0.78 | 0.83 | -1.6 | 6.37 | 1.59 | 3.24 | 4.20 | 536.36 | 289.19 | 0.70 | 0 | 0 | 67.23 | 8.54 | 21.77 | 37.77 | 18.07 | 53.72 |
| 21Q1 (9) | 0.77 | -0.76 | -2.52 | 6.27 | 1.13 | 0.32 | 0.66 | -86.67 | 124.44 | 0.00 | 0 | 0 | 61.94 | -0.5 | 13.99 | 31.99 | -12.48 | 29.88 |
| 20Q4 (8) | 0.78 | -0.8 | 0.23 | 6.2 | -1.12 | 5.08 | 4.95 | -50.15 | 329.17 | 0.00 | -100.0 | 0 | 62.25 | 1.78 | 11.16 | 36.55 | 10.49 | 26.34 |
| 20Q3 (7) | 0.79 | -0.87 | 0.91 | 6.27 | 1.62 | 2.79 | 9.93 | 547.3 | 251.37 | 0.26 | 0 | 0 | 61.16 | 10.78 | 5.5 | 33.08 | 34.64 | 17.18 |
| 20Q2 (6) | 0.79 | -0.11 | 4.54 | 6.17 | -1.28 | 4.58 | -2.22 | 17.78 | 72.46 | 0.00 | 0 | 0 | 55.21 | 1.6 | -2.9 | 24.57 | -0.24 | -0.61 |
| 20Q1 (5) | 0.79 | 2.04 | 7.6 | 6.25 | 5.93 | 5.93 | -2.70 | -25.0 | 41.3 | 0.00 | 0 | 0 | 54.34 | -2.96 | -9.42 | 24.63 | -14.86 | -15.13 |
| 19Q4 (4) | 0.78 | -0.13 | 0.0 | 5.9 | -3.28 | 0.0 | -2.16 | 67.07 | 0.0 | 0.00 | 0 | 0.0 | 56.00 | -3.4 | 0.0 | 28.93 | 2.48 | 0.0 |
| 19Q3 (3) | 0.78 | 2.7 | 0.0 | 6.1 | 3.39 | 0.0 | -6.56 | 18.61 | 0.0 | 0.00 | 0 | 0.0 | 57.97 | 1.95 | 0.0 | 28.23 | 14.2 | 0.0 |
| 19Q2 (2) | 0.76 | 2.8 | 0.0 | 5.9 | 0.0 | 0.0 | -8.06 | -75.22 | 0.0 | 0.00 | 0 | 0.0 | 56.86 | -5.22 | 0.0 | 24.72 | -14.82 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 5.9 | 0.0 | 0.0 | -4.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 59.99 | 0.0 | 0.0 | 29.02 | 0.0 | 0.0 |
