- 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 | -8.94 | 2.67 | 49.16 | 42.37 | -28.19 | 7.44 | -81.97 | 0.00 | 0 | 412.50 | 16.1 | 316.64 | 11.89 |
| 2022 (9) | 0.31 | 1.91 | 1.79 | -63.69 | 59.0 | 16.99 | 41.27 | 5.93 | 0.00 | 0 | 355.30 | 28.59 | 283.00 | 31.35 |
| 2021 (8) | 0.30 | -5.9 | 4.93 | 64.33 | 50.43 | 24.86 | 38.96 | 1809.8 | 0.00 | 0 | 276.31 | -7.81 | 215.45 | -0.14 |
| 2020 (7) | 0.32 | -11.98 | 3.0 | 2.39 | 40.39 | 4.77 | 2.04 | 28.3 | 0.00 | 0 | 299.72 | 6.73 | 215.76 | 14.81 |
| 2019 (6) | 0.37 | 12.49 | 2.93 | -44.3 | 38.55 | -14.79 | 1.59 | -97.62 | 0.00 | 0 | 280.81 | 49.65 | 187.92 | 38.84 |
| 2018 (5) | 0.33 | 21.58 | 5.26 | 12.39 | 45.24 | 35.33 | 66.77 | 29.58 | 0.00 | 0 | 187.64 | -24.27 | 135.35 | -32.28 |
| 2017 (4) | 0.27 | 17.9 | 4.68 | 241.61 | 33.43 | 19.78 | 51.53 | 139.56 | 0.00 | 0 | 247.78 | -11.24 | 199.87 | -3.69 |
| 2016 (3) | 0.23 | -35.53 | 1.37 | -46.27 | 27.91 | 43.87 | 21.51 | -33.45 | 0.00 | 0 | 279.16 | 45.4 | 207.52 | 58.15 |
| 2015 (2) | 0.35 | 194.15 | 2.55 | 0 | 19.4 | 119.95 | 32.32 | 555.58 | 0.00 | 0 | 192.00 | -57.5 | 131.22 | -62.02 |
| 2014 (1) | 0.12 | -56.49 | 0 | 0 | 8.82 | 7.17 | 4.93 | 0 | 0.00 | 0 | 451.81 | 114.79 | 345.52 | 100.83 |
| 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 | -8.91 | -8.94 | 2.67 | -45.17 | 49.16 | 6.94 | -8.92 | -63.28 | 0.00 | 0 | 0 | 412.50 | 16.38 | 16.1 | 316.64 | 13.3 | 11.89 |
| 23Q3 (19) | 0.31 | -11.63 | -7.33 | 4.87 | 40.35 | 4.73 | 7.62 | -5.69 | -77.93 | 0.00 | 0 | 0 | 354.43 | 21.72 | 8.42 | 279.48 | 18.39 | 5.6 |
| 23Q2 (18) | 0.35 | -3.4 | -3.91 | 3.47 | 36.61 | 14.52 | 8.08 | 12.38 | -85.95 | 0.00 | 0 | 0 | 291.19 | 4.74 | 0.95 | 236.06 | 6.88 | -0.36 |
| 23Q1 (17) | 0.36 | 17.1 | -8.5 | 2.54 | 41.9 | -40.65 | 7.19 | -61.96 | -91.08 | 0.00 | 0 | 0 | 278.02 | -21.75 | 9.12 | 220.86 | -21.96 | 6.64 |
| 22Q4 (16) | 0.31 | -7.3 | 1.91 | 1.79 | -61.51 | -63.69 | 18.90 | -45.26 | -63.74 | 0.00 | 0 | 0 | 355.30 | 8.68 | 28.59 | 283.00 | 6.93 | 31.35 |
| 22Q3 (15) | 0.33 | -8.37 | 0.57 | 4.65 | 53.47 | -21.85 | 34.53 | -39.96 | -32.52 | 0.00 | 0 | 0 | 326.91 | 13.33 | 21.99 | 264.67 | 11.71 | 27.47 |
| 22Q2 (14) | 0.36 | -8.02 | 7.2 | 3.03 | -29.21 | -30.66 | 57.51 | -28.64 | 55.47 | 0.00 | 0 | 0 | 288.45 | 13.21 | 6.92 | 236.92 | 14.4 | 18.0 |
| 22Q1 (13) | 0.40 | 30.44 | 14.82 | 4.28 | -13.18 | 9.18 | 80.59 | 54.62 | 349.47 | 0.00 | 0 | 0 | 254.79 | -7.79 | -3.41 | 207.10 | -3.88 | 7.02 |
| 21Q4 (12) | 0.30 | -8.52 | -5.9 | 4.93 | -17.14 | 64.33 | 52.12 | 1.86 | 1809.16 | 0.00 | 0 | 0 | 276.31 | 3.11 | -7.81 | 215.45 | 3.77 | -0.14 |
| 21Q3 (11) | 0.33 | -2.33 | 4.51 | 5.95 | 36.16 | 119.56 | 51.17 | 38.33 | 738.83 | 0.00 | 0 | 0 | 267.97 | -0.67 | -15.02 | 207.63 | 3.41 | -4.77 |
| 21Q2 (10) | 0.34 | -1.48 | -0.88 | 4.37 | 11.48 | 79.84 | 36.99 | 106.3 | 503.43 | 0.00 | 0 | 0 | 269.78 | 2.27 | -4.94 | 200.78 | 3.76 | 2.92 |
| 21Q1 (9) | 0.34 | 6.9 | -9.14 | 3.92 | 30.67 | 22.88 | 17.93 | 556.78 | 310.3 | 0.00 | 0 | 0 | 263.79 | -11.99 | 0.08 | 193.51 | -10.31 | 5.23 |
| 20Q4 (8) | 0.32 | 1.61 | -11.98 | 3.0 | 10.7 | 2.39 | 2.73 | 134.08 | 106.88 | 0.00 | 0 | 0 | 299.72 | -4.96 | 6.73 | 215.76 | -1.04 | 14.81 |
| 20Q3 (7) | 0.32 | -7.37 | -6.99 | 2.71 | 11.52 | -61.12 | -8.01 | -230.67 | -2102.5 | 0.00 | 0 | 0 | 315.35 | 11.12 | 64.32 | 218.02 | 11.75 | 93.28 |
| 20Q2 (6) | 0.34 | -9.69 | -4.89 | 2.43 | -23.82 | -33.97 | 6.13 | 40.27 | 39.64 | 0.00 | 0 | 0 | 283.80 | 7.67 | 55.07 | 195.09 | 6.09 | 75.09 |
| 20Q1 (5) | 0.38 | 3.55 | 10.6 | 3.19 | 8.87 | -28.15 | 4.37 | 111.01 | -22.1 | 0.00 | 0 | 0 | 263.58 | -6.14 | 32.43 | 183.89 | -2.14 | 39.91 |
| 19Q4 (4) | 0.37 | 7.37 | 0.0 | 2.93 | -57.96 | 0.0 | -39.70 | -10025.0 | 0.0 | 0.00 | 0 | 0.0 | 280.81 | 46.32 | 0.0 | 187.92 | 66.6 | 0.0 |
| 19Q3 (3) | 0.34 | -5.28 | 0.0 | 6.97 | 89.4 | 0.0 | 0.40 | -90.89 | 0.0 | 0.00 | 0 | 0.0 | 191.91 | 4.86 | 0.0 | 112.80 | 1.24 | 0.0 |
| 19Q2 (2) | 0.36 | 5.02 | 0.0 | 3.68 | -17.12 | 0.0 | 4.39 | -21.75 | 0.0 | 0.00 | 0 | 0.0 | 183.02 | -8.05 | 0.0 | 111.42 | -15.22 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 4.44 | 0.0 | 0.0 | 5.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 199.04 | 0.0 | 0.0 | 131.43 | 0.0 | 0.0 |
