- 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) | 0.31 | 11.05 | 1.97 | 35.86 | 68.23 | 10.07 | 27.79 | -50.35 | 0.00 | 0 | 287.04 | -8.36 | 197.15 | -21.68 |
| 2022 (9) | 0.28 | -29.02 | 1.45 | -36.12 | 61.99 | -4.89 | 55.97 | 49.77 | 0.00 | 0 | 313.24 | 42.01 | 251.71 | 51.9 |
| 2021 (8) | 0.40 | 17.65 | 2.27 | -43.53 | 65.18 | 39.51 | 37.37 | 23.91 | 0.00 | 0 | 220.57 | -8.7 | 165.71 | -15.12 |
| 2020 (7) | 0.34 | 20.96 | 4.02 | 156.05 | 46.72 | -1.39 | 30.16 | 12.45 | 0.00 | 0 | 241.58 | -20.77 | 195.24 | -15.86 |
| 2019 (6) | 0.28 | 99.5 | 1.57 | 0 | 47.38 | 16.04 | 26.82 | -80.45 | 0.00 | 0 | 304.90 | -50.79 | 232.03 | -58.98 |
| 2018 (5) | 0.14 | 4.58 | 0 | 0 | 40.83 | -29.27 | 137.18 | 0 | 0.00 | 0 | 619.59 | -11.44 | 565.62 | -11.05 |
| 2017 (4) | 0.13 | -43.6 | 0 | 0 | 57.73 | -13.68 | -35.90 | 0 | 0.00 | 0 | 699.66 | 75.43 | 635.90 | 79.31 |
| 2016 (3) | 0.24 | -41.37 | 0.77 | -78.37 | 66.88 | -9.44 | 16.31 | -43.66 | 0.00 | 0 | 398.82 | 70.64 | 354.63 | 87.86 |
| 2015 (2) | 0.40 | 58.15 | 3.56 | 318.82 | 73.85 | 25.92 | 28.95 | -31.07 | 0.00 | 0 | 233.72 | -35.37 | 188.77 | -39.6 |
| 2014 (1) | 0.25 | -47.36 | 0.85 | -85.47 | 58.65 | -4.46 | 42.00 | -30.13 | 0.00 | 0 | 361.61 | 87.73 | 312.54 | 118.51 |
| 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) | 0.31 | -18.26 | 11.05 | 1.97 | -39.94 | 35.86 | 1.94 | -96.42 | -76.46 | 0.00 | 0 | 0 | 287.04 | 22.92 | -8.36 | 197.15 | 29.66 | -21.68 |
| 23Q3 (19) | 0.38 | -1.73 | 14.34 | 3.28 | 39.57 | 146.62 | 54.15 | 71.2 | -19.73 | 0.00 | 0 | 0 | 233.51 | 1.82 | -12.86 | 152.05 | -1.58 | -20.35 |
| 23Q2 (18) | 0.39 | 21.04 | 31.41 | 2.35 | 60.96 | 82.17 | 31.63 | -2.2 | -67.49 | 0.00 | 0 | 0 | 229.34 | -15.81 | -22.39 | 154.49 | -24.83 | -30.53 |
| 23Q1 (17) | 0.32 | 14.22 | -3.87 | 1.46 | 0.69 | 5.8 | 32.34 | 292.48 | -66.34 | 0.00 | 0 | 0 | 272.42 | -13.03 | 4.21 | 205.51 | -18.35 | 9.05 |
| 22Q4 (16) | 0.28 | -15.84 | -29.02 | 1.45 | 9.02 | -36.12 | 8.24 | -87.79 | -86.94 | 0.00 | 0 | 0 | 313.24 | 16.9 | 42.01 | 251.71 | 31.85 | 51.9 |
| 22Q3 (15) | 0.33 | 12.94 | -2.6 | 1.33 | 3.1 | -62.22 | 67.46 | -30.65 | 50.51 | 0.00 | 0 | 0 | 267.96 | -9.33 | 4.58 | 190.90 | -14.16 | -1.78 |
| 22Q2 (14) | 0.30 | -11.46 | -13.26 | 1.29 | -6.52 | -64.46 | 97.28 | 1.25 | 872.06 | 0.00 | 0 | 0 | 295.52 | 13.05 | 18.0 | 222.38 | 18.0 | 29.36 |
| 22Q1 (13) | 0.33 | -15.66 | 3.09 | 1.38 | -39.21 | -66.26 | 96.08 | 52.31 | 93.01 | 0.00 | 0 | 0 | 261.41 | 18.52 | 2.94 | 188.46 | 13.73 | 7.96 |
| 21Q4 (12) | 0.40 | 15.49 | 17.65 | 2.27 | -35.51 | -43.53 | 63.08 | 40.74 | 22.04 | 0.00 | 0 | 0 | 220.57 | -13.92 | -8.7 | 165.71 | -14.74 | -15.12 |
| 21Q3 (11) | 0.34 | 0.59 | -0.75 | 3.52 | -3.03 | -13.3 | 44.82 | 455.71 | 10.23 | 0.00 | 0 | 0 | 256.23 | 2.31 | 10.35 | 194.35 | 13.05 | 6.48 |
| 21Q2 (10) | 0.34 | 5.23 | 20.47 | 3.63 | -11.25 | 26.04 | -12.60 | -125.31 | -131.71 | 0.00 | 0 | 0 | 250.45 | -1.38 | -11.75 | 171.91 | -1.52 | -18.77 |
| 21Q1 (9) | 0.32 | -3.75 | 23.3 | 4.09 | 1.74 | 61.66 | 49.78 | -3.7 | 62325.0 | 0.00 | 0 | 0 | 253.95 | 5.12 | -16.54 | 174.57 | -10.59 | -6.3 |
| 20Q4 (8) | 0.34 | -2.58 | 20.96 | 4.02 | -0.99 | 156.05 | 51.69 | 27.13 | 690.37 | 0.00 | 0 | 0 | 241.58 | 4.04 | -20.2 | 195.24 | 6.96 | -15.25 |
| 20Q3 (7) | 0.34 | 22.1 | 10.87 | 4.06 | 40.97 | 137.43 | 40.66 | 2.34 | 38.91 | 0.00 | 0 | 0 | 232.20 | -18.18 | -16.05 | 182.53 | -13.75 | -9.09 |
| 20Q2 (6) | 0.28 | 7.7 | -1.81 | 2.88 | 13.83 | 209.68 | 39.73 | 49762.5 | -52.57 | 0.00 | 0 | 0 | 283.78 | -6.73 | -10.14 | 211.64 | 13.6 | -16.67 |
| 20Q1 (5) | 0.26 | -5.58 | -0.57 | 2.53 | 61.15 | 228.57 | -0.08 | -101.22 | -100.27 | 0.00 | 0 | 0 | 304.26 | 0.51 | -12.51 | 186.31 | -19.13 | -28.9 |
| 19Q4 (4) | 0.28 | -10.71 | 0.0 | 1.57 | -8.19 | 0.0 | 6.54 | -77.66 | 0.0 | 0.00 | 0 | 0.0 | 302.73 | 9.45 | 0.0 | 230.38 | 14.74 | 0.0 |
| 19Q3 (3) | 0.31 | 8.14 | 0.0 | 1.71 | 83.87 | 0.0 | 29.27 | -65.06 | 0.0 | 0.00 | 0 | 0.0 | 276.60 | -12.41 | 0.0 | 200.79 | -20.95 | 0.0 |
| 19Q2 (2) | 0.29 | 9.06 | 0.0 | 0.93 | 20.78 | 0.0 | 83.77 | 182.53 | 0.0 | 0.00 | 0 | 0.0 | 315.80 | -9.19 | 0.0 | 253.99 | -3.07 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 29.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 347.77 | 0.0 | 0.0 | 262.04 | 0.0 | 0.0 |
