- 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) | 0.77 | -1.42 | 8.57 | -17.2 | 86.3 | 25.88 | 10.24 | 0 | 0.00 | 0 | 100.06 | 4.6 | 37.56 | 32.49 |
| 2022 (9) | 0.78 | 14.7 | 10.35 | -18.38 | 68.56 | -14.76 | -32.20 | 0 | 0.00 | 0 | 95.66 | -10.41 | 28.35 | -33.76 |
| 2021 (8) | 0.68 | -3.75 | 12.68 | 48.65 | 80.43 | 27.59 | 5.25 | 0 | 0.00 | 0 | 106.77 | 4.85 | 42.80 | 4.52 |
| 2020 (7) | 0.71 | 4.38 | 8.53 | -31.71 | 63.04 | -13.87 | -35.74 | 0 | 0.00 | 0 | 101.83 | -14.42 | 40.95 | 5.7 |
| 2019 (6) | 0.68 | -7.74 | 12.49 | -42.99 | 73.19 | -2.05 | 1.67 | -32.66 | 0.00 | 0 | 118.99 | 16.94 | 38.74 | -19.31 |
| 2018 (5) | 0.74 | -1.94 | 21.91 | 15.19 | 74.72 | -12.82 | 2.48 | 0 | 0.00 | 0 | 101.75 | 1.18 | 48.01 | -20.62 |
| 2017 (4) | 0.75 | 3.56 | 19.02 | -36.64 | 85.71 | 35.23 | -8.84 | 0 | 0.00 | 0 | 100.56 | -5.77 | 60.48 | -1.69 |
| 2016 (3) | 0.73 | 1.38 | 30.02 | 5.41 | 63.38 | -19.53 | -1.61 | 0 | 0.00 | 0 | 106.72 | 0.09 | 61.52 | 2.33 |
| 2015 (2) | 0.72 | 5.42 | 28.48 | 84.58 | 78.76 | -33.1 | 4.79 | -36.13 | 0.00 | 0 | 106.62 | -17.74 | 60.12 | -23.1 |
| 2014 (1) | 0.68 | -2.39 | 15.43 | -9.87 | 117.73 | 15.6 | 7.50 | 1215.79 | 0.00 | 0 | 129.62 | 1.81 | 78.18 | 6.06 |
| 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) | 0.77 | 1.46 | -1.42 | 8.57 | -11.92 | -17.2 | 5.84 | -56.39 | 108.12 | 0.00 | 0 | 0 | 100.06 | -0.08 | 4.6 | 37.56 | 33.24 | 32.49 |
| 23Q3 (19) | 0.76 | -1.23 | 6.27 | 9.73 | -3.28 | -25.5 | 13.39 | 38.18 | 26880.0 | 0.00 | 0 | 0 | 100.14 | 1.87 | -0.38 | 28.19 | 2.96 | -1.85 |
| 23Q2 (18) | 0.77 | -0.57 | 3.55 | 10.06 | -5.45 | -27.1 | 9.69 | -20.96 | 116.85 | 0.00 | 0 | 0 | 98.30 | 1.2 | -1.78 | 27.38 | 5.39 | -12.02 |
| 23Q1 (17) | 0.77 | -1.06 | 16.39 | 10.64 | 2.8 | -19.09 | 12.26 | 117.04 | 97.74 | 0.00 | 0 | 0 | 97.13 | 1.54 | -10.1 | 25.98 | -8.36 | -27.29 |
| 22Q4 (16) | 0.78 | 9.37 | 14.7 | 10.35 | -20.75 | -18.38 | -71.93 | -143760.0 | -708.54 | 0.00 | 0 | 0 | 95.66 | -4.83 | -10.41 | 28.35 | -1.29 | -33.76 |
| 22Q3 (15) | 0.72 | -3.76 | 3.01 | 13.06 | -5.36 | 1.79 | -0.05 | 99.91 | -102.49 | 0.00 | 0 | 0 | 100.52 | 0.44 | -3.45 | 28.72 | -7.71 | -13.83 |
| 22Q2 (14) | 0.74 | 11.76 | 6.21 | 13.8 | 4.94 | 5.5 | -57.52 | -1027.74 | -3277.9 | 0.00 | 0 | 0 | 100.08 | -7.37 | -3.45 | 31.12 | -12.9 | -17.3 |
| 22Q1 (13) | 0.67 | -2.49 | -4.42 | 13.15 | 3.71 | 7.35 | 6.20 | -47.55 | -57.53 | 0.00 | 0 | 0 | 108.04 | 1.19 | 4.52 | 35.73 | -16.52 | 5.27 |
| 21Q4 (12) | 0.68 | -1.78 | -3.75 | 12.68 | -1.17 | 48.65 | 11.82 | 488.06 | 177.1 | 0.00 | 0 | 0 | 106.77 | 2.55 | 4.85 | 42.80 | 28.41 | 4.52 |
| 21Q3 (11) | 0.70 | -0.77 | -0.78 | 12.83 | -1.91 | 23.48 | 2.01 | 11.05 | 101.86 | 0.00 | 0 | 0 | 104.11 | 0.43 | -3.23 | 33.33 | -11.43 | -22.16 |
| 21Q2 (10) | 0.70 | 0.57 | 8.1 | 13.08 | 6.78 | 43.11 | 1.81 | -87.6 | 104.98 | 0.00 | 0 | 0 | 103.66 | 0.28 | -12.95 | 37.63 | 10.87 | -14.01 |
| 21Q1 (9) | 0.70 | -1.8 | 7.47 | 12.25 | 43.61 | -10.97 | 14.60 | 195.24 | 503.31 | 0.00 | 0 | 0 | 103.37 | 1.51 | -14.92 | 33.94 | -17.12 | -15.95 |
| 20Q4 (8) | 0.71 | 1.24 | 4.38 | 8.53 | -17.9 | -31.71 | -15.33 | 85.8 | -647.5 | 0.00 | 0 | 0 | 101.83 | -5.34 | -14.42 | 40.95 | -4.37 | 5.7 |
| 20Q3 (7) | 0.70 | 8.12 | -1.92 | 10.39 | 13.68 | -60.42 | -107.98 | -197.06 | -21696.0 | 0.00 | 0 | 0 | 107.58 | -9.66 | 4.85 | 42.82 | -2.15 | 6.33 |
| 20Q2 (6) | 0.65 | -0.02 | -9.36 | 9.14 | -33.58 | -63.7 | -36.35 | -1602.07 | -1198.19 | 0.00 | 0 | 0 | 119.08 | -1.99 | 15.4 | 43.76 | 8.37 | 6.21 |
| 20Q1 (5) | 0.65 | -4.62 | -10.36 | 13.76 | 10.17 | -42.06 | 2.42 | -13.57 | 414.89 | 0.00 | 0 | 0 | 121.50 | 2.11 | 19.53 | 40.38 | 4.23 | -4.88 |
| 19Q4 (4) | 0.68 | -4.87 | 0.0 | 12.49 | -52.42 | 0.0 | 2.80 | 460.0 | 0.0 | 0.00 | 0 | 0.0 | 118.99 | 15.97 | 0.0 | 38.74 | -3.8 | 0.0 |
| 19Q3 (3) | 0.71 | -0.08 | 0.0 | 26.25 | 4.25 | 0.0 | 0.50 | -84.89 | 0.0 | 0.00 | 0 | 0.0 | 102.60 | -0.57 | 0.0 | 40.27 | -2.26 | 0.0 |
| 19Q2 (2) | 0.71 | -1.12 | 0.0 | 25.18 | 6.02 | 0.0 | 3.31 | 604.26 | 0.0 | 0.00 | 0 | 0.0 | 103.19 | 1.52 | 0.0 | 41.20 | -2.94 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 23.75 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 101.65 | 0.0 | 0.0 | 42.45 | 0.0 | 0.0 |
