- 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) | 0.70 | -6.77 | 0.04 | -99.48 | 223.18 | 21.82 | 16.07 | 371.26 | 0.00 | 0 | 115.19 | 22.3 | 88.63 | 50.81 |
| 2022 (9) | 0.75 | 0.03 | 7.76 | 43.97 | 183.21 | 6.54 | 3.41 | 0 | 0.00 | 0 | 94.19 | 7.35 | 58.77 | 13.26 |
| 2021 (8) | 0.75 | 8.49 | 5.39 | 169.5 | 171.97 | 12.89 | -0.46 | 0 | 0.00 | 0 | 87.74 | -8.76 | 51.89 | -18.06 |
| 2020 (7) | 0.69 | 4.8 | 2.0 | 0 | 152.34 | -6.15 | 4.10 | -35.94 | 0.00 | 0 | 96.16 | -11.84 | 63.33 | 12.53 |
| 2019 (6) | 0.66 | 25.0 | 0 | 0 | 162.32 | -0.33 | 6.40 | -99.34 | 0.00 | 0 | 109.07 | -15.34 | 56.28 | -13.3 |
| 2018 (5) | 0.53 | 8.2 | 0 | 0 | 162.86 | 3.03 | 973.86 | 0 | 0.00 | 0 | 128.84 | -17.68 | 64.91 | -33.74 |
| 2017 (4) | 0.49 | 0.06 | 0 | 0 | 158.07 | -1.81 | 0.00 | 0 | 0.00 | 0 | 156.51 | 6.43 | 97.96 | 1.96 |
| 2016 (3) | 0.49 | -4.95 | 0 | 0 | 160.99 | -4.37 | 0.00 | 0 | 0.00 | 0 | 147.06 | 17.54 | 96.08 | 49.24 |
| 2015 (2) | 0.51 | 6.1 | 0 | 0 | 168.35 | -0.48 | 84.94 | 0 | 0.00 | 0 | 125.12 | -6.08 | 64.38 | 5.54 |
| 2014 (1) | 0.48 | 6.85 | 0 | 0 | 169.17 | 13.68 | 0.00 | 0 | 0.00 | 0 | 133.22 | -10.72 | 61.00 | -34.74 |
| 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) | 0.70 | -1.37 | -6.77 | 0.04 | -97.4 | -99.48 | 12.75 | -24.73 | 67.98 | 0.00 | 0 | 0 | 115.19 | 1.65 | 22.3 | 88.63 | 5.22 | 50.81 |
| 23Q3 (19) | 0.71 | -3.17 | -6.39 | 1.54 | -65.93 | -86.0 | 16.94 | 6.94 | 30.71 | 0.00 | 0 | 0 | 113.32 | 4.47 | 22.24 | 84.23 | 6.22 | 59.38 |
| 23Q2 (18) | 0.73 | -2.46 | -3.03 | 4.52 | -39.97 | -51.03 | 15.84 | -15.16 | 288.12 | 0.00 | 0 | 0 | 108.47 | 2.86 | 19.98 | 79.30 | 6.39 | 86.98 |
| 23Q1 (17) | 0.75 | 0.08 | 0.66 | 7.53 | -2.96 | 2.87 | 18.67 | 145.98 | 522.33 | 0.00 | 0 | 0 | 105.45 | 11.95 | 17.72 | 74.54 | 26.83 | 59.1 |
| 22Q4 (16) | 0.75 | -0.96 | 0.03 | 7.76 | -29.45 | 43.97 | 7.59 | -41.44 | 317.03 | 0.00 | 0 | 0 | 94.19 | 1.61 | 7.35 | 58.77 | 11.2 | 13.26 |
| 22Q3 (15) | 0.76 | 0.3 | 1.39 | 11.0 | 19.18 | 47.26 | 12.96 | 253.92 | 678.57 | 0.00 | 0 | 0 | 92.70 | 2.53 | 12.11 | 52.85 | 24.62 | 12.07 |
| 22Q2 (14) | 0.76 | 1.25 | 7.42 | 9.23 | 26.09 | 117.18 | -8.42 | -380.67 | -4.6 | 0.00 | 0 | 0 | 90.41 | 0.93 | -0.53 | 42.41 | -9.48 | -20.18 |
| 22Q1 (13) | 0.75 | -0.55 | 5.75 | 7.32 | 35.81 | 122.49 | 3.00 | 64.84 | -24.43 | 0.00 | 0 | 0 | 89.58 | 2.1 | -3.05 | 46.85 | -9.71 | -19.21 |
| 21Q4 (12) | 0.75 | 0.39 | 8.49 | 5.39 | -27.84 | 169.5 | 1.82 | 181.25 | -66.97 | 0.00 | 0 | 0 | 87.74 | 6.11 | -8.76 | 51.89 | 10.03 | -18.06 |
| 21Q3 (11) | 0.75 | 6.27 | 11.1 | 7.47 | 75.76 | 252.36 | -2.24 | 72.17 | -112.68 | 0.00 | 0 | 0 | 82.69 | -9.02 | -20.11 | 47.16 | -11.24 | -9.15 |
| 21Q2 (10) | 0.70 | -0.33 | 0.26 | 4.25 | 29.18 | 53.99 | -8.05 | -302.77 | -208.05 | 0.00 | 0 | 0 | 90.89 | -1.63 | -3.32 | 53.13 | -8.38 | 6.2 |
| 21Q1 (9) | 0.71 | 2.02 | 5.31 | 3.29 | 64.5 | 7.87 | 3.97 | -27.95 | 140.18 | 0.00 | 0 | 0 | 92.40 | -3.91 | 8.83 | 57.99 | -8.43 | 46.59 |
| 20Q4 (8) | 0.69 | 2.81 | 4.8 | 2.0 | -5.66 | 0 | 5.51 | -68.8 | 104.07 | 0.00 | 0 | 0 | 96.16 | -7.1 | 12.4 | 63.33 | 22.0 | 43.48 |
| 20Q3 (7) | 0.67 | -4.11 | 2.11 | 2.12 | -23.19 | 0 | 17.66 | 137.05 | 43.81 | 0.00 | 0 | 0 | 103.51 | 10.11 | -11.32 | 51.91 | 3.76 | -6.89 |
| 20Q2 (6) | 0.70 | 4.7 | 5.39 | 2.76 | -9.51 | 0 | 7.45 | 175.4 | 83.5 | 0.00 | 0 | 0 | 94.01 | 10.73 | -15.35 | 50.03 | 26.47 | -6.01 |
| 20Q1 (5) | 0.67 | 1.53 | 3.03 | 3.05 | 0 | 0 | -9.88 | -465.93 | -195.0 | 0.00 | 0 | 0 | 84.90 | -0.76 | -21.64 | 39.56 | -10.38 | -22.06 |
| 19Q4 (4) | 0.66 | 0.17 | 0.0 | 0 | 0 | 0.0 | 2.70 | -78.01 | 0.0 | 0.00 | 0 | 0.0 | 85.55 | -26.7 | 0.0 | 44.14 | -20.83 | 0.0 |
| 19Q3 (3) | 0.66 | -1.02 | 0.0 | 0 | 0 | 0.0 | 12.28 | 202.46 | 0.0 | 0.00 | 0 | 0.0 | 116.72 | 5.1 | 0.0 | 55.75 | 4.73 | 0.0 |
| 19Q2 (2) | 0.67 | 2.35 | 0.0 | 0 | 0 | 0.0 | 4.06 | -60.96 | 0.0 | 0.00 | 0 | 0.0 | 111.06 | 2.5 | 0.0 | 53.23 | 4.87 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 108.35 | 0.0 | 0.0 | 50.76 | 0.0 | 0.0 |
