- 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) | 0.28 | -18.32 | 1.85 | -53.28 | 30.25 | 4.82 | 104.19 | -26.29 | 0.00 | 0 | 283.15 | 28.12 | 167.73 | 37.97 |
| 2022 (9) | 0.34 | 11.88 | 3.96 | 131.58 | 28.86 | 10.62 | 141.36 | 28.6 | 0.00 | 0 | 221.00 | -6.7 | 121.57 | -12.88 |
| 2021 (8) | 0.30 | -17.69 | 1.71 | -71.31 | 26.09 | 13.14 | 109.92 | -20.94 | 0.00 | 0 | 236.87 | 1.89 | 139.54 | -15.08 |
| 2020 (7) | 0.37 | 47.33 | 5.96 | 432.14 | 23.06 | -9.67 | 139.03 | -63.05 | 1.17 | 0 | 232.47 | -28.64 | 164.32 | -22.25 |
| 2019 (6) | 0.25 | -11.6 | 1.12 | 62.32 | 25.53 | -0.85 | 376.30 | -36.29 | 0.00 | 0 | 325.75 | 15.49 | 211.35 | 18.74 |
| 2018 (5) | 0.28 | 5.04 | 0.69 | -40.52 | 25.75 | 11.67 | 590.66 | 129.65 | 0.00 | 0 | 282.07 | -7.2 | 177.99 | -9.13 |
| 2017 (4) | 0.27 | -4.39 | 1.16 | -8.66 | 23.06 | 4.53 | 257.20 | 51.27 | 0.00 | 0 | 303.97 | -0.46 | 195.87 | 5.16 |
| 2016 (3) | 0.28 | -5.93 | 1.27 | 25.74 | 22.06 | 2.27 | 170.03 | 113.69 | 0.01 | -54.51 | 305.37 | 6.27 | 186.26 | 19.47 |
| 2015 (2) | 0.30 | -12.38 | 1.01 | -52.58 | 21.57 | -0.46 | 79.57 | 50.56 | 0.02 | -49.14 | 287.36 | 24.11 | 155.91 | 17.94 |
| 2014 (1) | 0.34 | -4.06 | 2.13 | -28.28 | 21.67 | 3.39 | 52.85 | 84.47 | 0.03 | 0 | 231.54 | 7.45 | 132.19 | 4.75 |
| 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) | 0.28 | -8.5 | -18.32 | 1.85 | -39.34 | -53.28 | 113.75 | 3.0 | 88.73 | 0.00 | 0 | 0 | 283.15 | 12.47 | 28.12 | 167.73 | 24.28 | 37.97 |
| 23Q3 (19) | 0.30 | -8.72 | -12.13 | 3.05 | 52.5 | -25.06 | 110.44 | -9.99 | -25.33 | 0.00 | 0 | 0 | 251.76 | 12.48 | 12.7 | 134.96 | 15.89 | 16.91 |
| 23Q2 (18) | 0.33 | -5.51 | -8.17 | 2.0 | -15.25 | -21.57 | 122.70 | 61.28 | -56.82 | 0.00 | 0 | 0 | 223.83 | 6.89 | 9.52 | 116.46 | 11.49 | 11.02 |
| 23Q1 (17) | 0.35 | 3.5 | -3.06 | 2.36 | -40.4 | 3.51 | 76.08 | 26.23 | -72.8 | 0.00 | 0 | 0 | 209.40 | -5.25 | 5.32 | 104.46 | -14.07 | -5.78 |
| 22Q4 (16) | 0.34 | -1.56 | 11.88 | 3.96 | -2.7 | 131.58 | 60.27 | -59.25 | -66.17 | 0.00 | 0 | 0 | 221.00 | -1.07 | -6.7 | 121.57 | 5.31 | -12.88 |
| 22Q3 (15) | 0.35 | -4.61 | 3.2 | 4.07 | 59.61 | 16.62 | 147.91 | -47.95 | -10.1 | 0.00 | 0 | -100.0 | 223.39 | 9.31 | -0.72 | 115.44 | 10.05 | -15.6 |
| 22Q2 (14) | 0.36 | -0.25 | -6.05 | 2.55 | 11.84 | -45.97 | 284.17 | 1.59 | 295.12 | 0.00 | 0 | -100.0 | 204.37 | 2.79 | -2.03 | 104.90 | -5.38 | -24.11 |
| 22Q1 (13) | 0.36 | 19.45 | -6.71 | 2.28 | 33.33 | -53.85 | 279.71 | 57.01 | 282.22 | 0.00 | 0 | -100.0 | 198.83 | -16.06 | -2.92 | 110.87 | -20.55 | -20.35 |
| 21Q4 (12) | 0.30 | -9.2 | -17.69 | 1.71 | -51.0 | -71.31 | 178.15 | 8.28 | 205.26 | 0.00 | -100.0 | -100.0 | 236.87 | 5.28 | 1.89 | 139.54 | 2.03 | -15.08 |
| 21Q3 (11) | 0.33 | -13.16 | 35.23 | 3.49 | -26.06 | 114.11 | 164.52 | 128.75 | -52.15 | 0.67 | -83.64 | 0 | 225.00 | 7.86 | -28.47 | 136.77 | -1.05 | -33.89 |
| 21Q2 (10) | 0.39 | -0.95 | 34.52 | 4.72 | -4.45 | 367.33 | 71.92 | -1.72 | -53.16 | 4.10 | 53.66 | 0 | 208.61 | 1.86 | -20.57 | 138.22 | -0.7 | -16.8 |
| 21Q1 (9) | 0.39 | 5.39 | 31.72 | 4.94 | -17.11 | 384.31 | 73.18 | 25.39 | -74.87 | 2.67 | -38.2 | 0 | 204.80 | -11.9 | -18.42 | 139.20 | -15.29 | -8.83 |
| 20Q4 (8) | 0.37 | 49.17 | 47.33 | 5.96 | 265.64 | 432.14 | 58.36 | -83.03 | -71.53 | 4.31 | 0 | 0 | 232.47 | -26.09 | -28.64 | 164.32 | -20.58 | -22.25 |
| 20Q3 (7) | 0.25 | -13.61 | -1.67 | 1.63 | 61.39 | 89.53 | 343.81 | 123.89 | -47.85 | 0.00 | 0 | 0 | 314.55 | 19.76 | -1.56 | 206.89 | 24.54 | 6.69 |
| 20Q2 (6) | 0.29 | -3.01 | -12.92 | 1.01 | -0.98 | -32.67 | 153.56 | -47.27 | -66.4 | 0.00 | 0 | 0 | 262.65 | 4.63 | 10.02 | 166.13 | 8.81 | 11.75 |
| 20Q1 (5) | 0.30 | 17.88 | 11.85 | 1.02 | -8.93 | -8.11 | 291.23 | 42.06 | -29.1 | 0.00 | 0 | 0 | 251.03 | -22.94 | -18.32 | 152.68 | -27.76 | -18.86 |
| 19Q4 (4) | 0.25 | -0.44 | 0.0 | 1.12 | 30.23 | 0.0 | 205.00 | -68.91 | 0.0 | 0.00 | 0 | 0.0 | 325.75 | 1.94 | 0.0 | 211.35 | 8.99 | 0.0 |
| 19Q3 (3) | 0.25 | -23.5 | 0.0 | 0.86 | -42.67 | 0.0 | 659.27 | 44.27 | 0.0 | 0.00 | 0 | 0.0 | 319.55 | 33.86 | 0.0 | 193.91 | 30.44 | 0.0 |
| 19Q2 (2) | 0.33 | 24.57 | 0.0 | 1.5 | 35.14 | 0.0 | 456.98 | 11.25 | 0.0 | 0.00 | 0 | 0.0 | 238.72 | -22.33 | 0.0 | 148.66 | -21.0 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 410.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 307.35 | 0.0 | 0.0 | 188.17 | 0.0 | 0.0 |
