- 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) | 0.43 | -26.24 | 0 | 0 | 23.6 | 13.79 | 15.27 | 96.02 | 0.00 | 0 | 245.90 | 95.41 | 177.01 | 46.42 |
| 2022 (9) | 0.58 | -8.02 | 6.52 | 0 | 20.74 | 42.94 | 7.79 | 0 | 0.00 | 0 | 125.84 | -35.81 | 120.89 | -35.1 |
| 2021 (8) | 0.64 | -7.69 | 0 | 0 | 14.51 | -20.88 | -0.13 | 0 | 0.45 | 0.0 | 196.03 | 701.76 | 186.27 | 831.35 |
| 2020 (7) | 0.69 | -2.88 | 8.12 | 6666.67 | 18.34 | -22.97 | 4.01 | -36.15 | 0.45 | 0 | 24.45 | -17.29 | 20.00 | -11.35 |
| 2019 (6) | 0.71 | 27.89 | 0.12 | -95.8 | 23.81 | 39.4 | 6.28 | -82.69 | 0.00 | 0 | 29.56 | -45.64 | 22.56 | -37.82 |
| 2018 (5) | 0.55 | 52.61 | 2.86 | -6.54 | 17.08 | 11.78 | 36.27 | -6.52 | 1.30 | 1.05 | 54.38 | 33.42 | 36.28 | 11.43 |
| 2017 (4) | 0.36 | -10.91 | 3.06 | -29.98 | 15.28 | 14.71 | 38.80 | 93.71 | 1.29 | -39.51 | 40.76 | -5.54 | 32.56 | -4.32 |
| 2016 (3) | 0.41 | -30.71 | 4.37 | -46.05 | 13.32 | 9.45 | 20.03 | 42.16 | 2.12 | -20.06 | 43.15 | 135.79 | 34.03 | 147.85 |
| 2015 (2) | 0.59 | -9.89 | 8.1 | -15.62 | 12.17 | 51.75 | 14.09 | 30.46 | 2.66 | -68.7 | 18.30 | -60.65 | 13.73 | -63.49 |
| 2014 (1) | 0.65 | 12.23 | 9.6 | 6.67 | 8.02 | 27.71 | 10.80 | 9.31 | 8.49 | 0 | 46.51 | -77.81 | 37.61 | -81.05 |
| 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) | 0.43 | 1.17 | -26.24 | 0 | 0 | -100.0 | 23.79 | 57.97 | 35.56 | 0.00 | 0 | 0 | 245.90 | -5.35 | 95.41 | 177.01 | 0.11 | 46.42 |
| 23Q3 (19) | 0.43 | -9.93 | -31.03 | 0 | -100.0 | 0 | 15.06 | 69.59 | 114.22 | 0.00 | 0 | 0 | 259.79 | 31.61 | 8.5 | 176.81 | -6.59 | -22.61 |
| 23Q2 (18) | 0.47 | -2.39 | -24.06 | 1.04 | -37.35 | 0 | 8.88 | -39.51 | 382.8 | 0.00 | 0 | 0 | 197.40 | 3.13 | -14.77 | 189.28 | 2.83 | -14.58 |
| 23Q1 (17) | 0.48 | -17.08 | -22.6 | 1.66 | -74.54 | 0 | 14.68 | -16.35 | 48.13 | 0.00 | 0 | 0 | 191.41 | 52.11 | -11.74 | 184.07 | 52.26 | -11.17 |
| 22Q4 (16) | 0.58 | -5.39 | -8.02 | 6.52 | 0 | 0 | 17.55 | 149.64 | 76.92 | 0.00 | 0 | 0 | 125.84 | -47.44 | -35.81 | 120.89 | -47.08 | -35.1 |
| 22Q3 (15) | 0.62 | -0.83 | -15.35 | 0 | 0 | -100.0 | 7.03 | 323.89 | 174.95 | 0.00 | 0 | -100.0 | 239.44 | 3.38 | 328.72 | 228.46 | 3.1 | 344.39 |
| 22Q2 (14) | 0.62 | -0.51 | -8.03 | 0 | 0 | -100.0 | -3.14 | -131.69 | 54.95 | 0.00 | 0 | -100.0 | 231.61 | 6.79 | 1038.13 | 221.58 | 6.93 | 1309.54 |
| 22Q1 (13) | 0.63 | -1.46 | -9.23 | 0 | 0 | -100.0 | 9.91 | -0.1 | 109.96 | 0.00 | 0 | -100.0 | 216.88 | 10.64 | 897.61 | 207.21 | 11.24 | 1116.02 |
| 21Q4 (12) | 0.64 | -12.93 | -7.69 | 0 | -100.0 | -100.0 | 9.92 | 205.76 | -5.16 | 0.00 | -100.0 | -100.0 | 196.03 | 250.99 | 701.76 | 186.27 | 262.32 | 831.35 |
| 21Q3 (11) | 0.73 | 7.75 | 3.65 | 9.12 | -0.87 | 812.0 | -9.38 | -34.58 | -298.73 | 1.75 | 0.0 | -44.07 | 55.85 | 174.45 | 38.52 | 51.41 | 227.04 | 68.95 |
| 21Q2 (10) | 0.68 | -1.81 | -4.76 | 9.2 | 12.88 | 402.73 | -6.97 | -247.67 | -817.11 | 1.75 | 0.0 | -93.19 | 20.35 | -6.39 | -43.16 | 15.72 | -7.75 | -40.95 |
| 21Q1 (9) | 0.69 | 0.2 | -1.65 | 8.15 | 0.37 | 320.1 | 4.72 | -54.88 | 133.66 | 1.75 | 164.29 | -93.19 | 21.74 | -11.08 | -46.53 | 17.04 | -14.8 | -43.84 |
| 20Q4 (8) | 0.69 | -2.23 | -2.88 | 8.12 | 712.0 | 6666.67 | 10.46 | 121.61 | 10.34 | 0.66 | -78.84 | 0 | 24.45 | -39.36 | -17.06 | 20.00 | -34.28 | -11.39 |
| 20Q3 (7) | 0.70 | -1.0 | -3.08 | 1.0 | -45.36 | -52.83 | 4.72 | 721.05 | 151.06 | 3.13 | -87.83 | -88.94 | 40.32 | 12.63 | 16.63 | 30.43 | 14.31 | 37.51 |
| 20Q2 (6) | 0.71 | 1.4 | -3.0 | 1.83 | -5.67 | 123.17 | -0.76 | -137.62 | -117.23 | 25.71 | 0.0 | 965.31 | 35.80 | -11.95 | 25.66 | 26.62 | -12.26 | 43.74 |
| 20Q1 (5) | 0.70 | -1.04 | -0.78 | 1.94 | 1516.67 | -9.35 | 2.02 | -78.69 | -78.07 | 25.71 | 0 | 867.47 | 40.66 | 37.92 | -6.03 | 30.34 | 34.43 | 3.55 |
| 19Q4 (4) | 0.71 | -2.43 | 0.0 | 0.12 | -94.34 | 0.0 | 9.48 | 404.26 | 0.0 | 0.00 | -100.0 | 0.0 | 29.48 | -14.72 | 0.0 | 22.57 | 1.99 | 0.0 |
| 19Q3 (3) | 0.73 | -0.91 | 0.0 | 2.12 | 158.54 | 0.0 | 1.88 | -57.37 | 0.0 | 28.29 | 1071.84 | 0.0 | 34.57 | 21.34 | 0.0 | 22.13 | 19.49 | 0.0 |
| 19Q2 (2) | 0.73 | 3.72 | 0.0 | 0.82 | -61.68 | 0.0 | 4.41 | -52.12 | 0.0 | 2.41 | -9.18 | 0.0 | 28.49 | -34.16 | 0.0 | 18.52 | -36.79 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 9.21 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 43.27 | 0.0 | 0.0 | 29.30 | 0.0 | 0.0 |
