- 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) | 0.29 | 3.91 | 1.82 | 1.11 | 1.62 | -25.35 | -3.31 | 0 | 0.00 | 0 | 146.33 | -3.95 | 125.76 | 1.02 |
| 2022 (9) | 0.28 | -18.13 | 1.8 | -21.74 | 2.17 | -11.07 | 4.22 | 0 | 0.00 | 0 | 152.34 | 4.29 | 124.49 | 0.81 |
| 2021 (8) | 0.34 | 8.24 | 2.3 | 6.48 | 2.44 | 22.0 | -7.68 | 0 | 0.00 | 0 | 146.07 | 8.13 | 123.49 | 5.58 |
| 2020 (7) | 0.31 | 44.49 | 2.16 | 72.8 | 2.0 | -3.38 | -44.03 | 0 | 0.00 | 0 | 135.09 | -27.56 | 116.96 | -25.97 |
| 2019 (6) | 0.22 | 11.13 | 1.25 | 16.82 | 2.07 | -16.19 | -30.72 | 0 | 0.00 | 0 | 186.48 | -15.81 | 157.98 | -13.26 |
| 2018 (5) | 0.20 | 10.75 | 1.07 | 40.79 | 2.47 | -9.52 | -25.81 | 0 | 0.00 | 0 | 221.51 | -25.46 | 182.13 | -25.74 |
| 2017 (4) | 0.18 | 18.58 | 0.76 | 46.15 | 2.73 | -35.46 | -189.42 | 0 | 0.00 | 0 | 297.17 | -19.74 | 245.25 | -11.05 |
| 2016 (3) | 0.15 | 0.0 | 0.52 | 2500.0 | 4.23 | -23.65 | -55.79 | 0 | 0.00 | 0 | 370.24 | -2.34 | 275.73 | -12.04 |
| 2015 (2) | 0.15 | -10.56 | 0.02 | -33.33 | 5.54 | -24.73 | 268.72 | -78.04 | 0.00 | 0 | 379.10 | 8.62 | 313.47 | 9.24 |
| 2014 (1) | 0.17 | -16.73 | 0.03 | -86.36 | 7.36 | -18.67 | 1223.76 | 126.94 | 0.00 | 0 | 349.03 | 17.77 | 286.96 | 28.22 |
| 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) | 0.29 | -3.76 | 3.91 | 1.82 | -9.0 | 1.11 | -12.12 | -170.14 | 29.29 | 0.00 | 0 | 0 | 146.33 | 2.68 | -3.95 | 125.76 | 4.74 | 1.02 |
| 23Q3 (19) | 0.30 | -0.86 | -9.37 | 2.0 | -2.44 | -14.89 | 17.28 | 2687.1 | -25.87 | 0.00 | 0 | 0 | 142.51 | 3.51 | -2.0 | 120.07 | 4.75 | -0.74 |
| 23Q2 (18) | 0.30 | 2.95 | -9.3 | 2.05 | 0.0 | -9.69 | 0.62 | 103.33 | 120.06 | 0.00 | 0 | 0 | 137.68 | -0.11 | -5.66 | 114.62 | 0.24 | -5.44 |
| 23Q1 (17) | 0.29 | 5.78 | -14.01 | 2.05 | 13.89 | -12.77 | -18.63 | -8.69 | -235.1 | 0.00 | 0 | 0 | 137.83 | -9.52 | -6.93 | 114.35 | -8.15 | -7.7 |
| 22Q4 (16) | 0.28 | -16.06 | -18.13 | 1.8 | -23.4 | -21.74 | -17.14 | -173.53 | 58.53 | 0.00 | 0 | 0 | 152.34 | 4.76 | 4.29 | 124.49 | 2.92 | 0.81 |
| 22Q3 (15) | 0.33 | -0.78 | 0.48 | 2.35 | 3.52 | 5.86 | 23.31 | 854.37 | 196.12 | 0.00 | 0 | 0 | 145.42 | -0.36 | -1.08 | 120.96 | -0.21 | -1.67 |
| 22Q2 (14) | 0.33 | -2.39 | 6.66 | 2.27 | -3.4 | 5.09 | -3.09 | -122.41 | -114.76 | 0.00 | 0 | 0 | 145.94 | -1.46 | 0.96 | 121.21 | -2.16 | -3.43 |
| 22Q1 (13) | 0.34 | 0.71 | 6.0 | 2.35 | 2.17 | 3.98 | 13.79 | 133.37 | 509.2 | 0.00 | 0 | 0 | 148.10 | 1.39 | 12.67 | 123.89 | 0.32 | 9.9 |
| 21Q4 (12) | 0.34 | 3.03 | 8.24 | 2.3 | 3.6 | 6.48 | -41.33 | -70.43 | 64.2 | 0.00 | 0 | 0 | 146.07 | -0.64 | 8.13 | 123.49 | 0.38 | 5.58 |
| 21Q3 (11) | 0.33 | 5.33 | 20.24 | 2.22 | 2.78 | 19.35 | -24.25 | -215.81 | 23.06 | 0.00 | 0 | 0 | 147.01 | 1.7 | -0.5 | 123.02 | -1.99 | -1.83 |
| 21Q2 (10) | 0.31 | -3.0 | 21.5 | 2.16 | -4.42 | 46.94 | 20.94 | 721.36 | 275.08 | 0.00 | 0 | 0 | 144.55 | 9.97 | -7.02 | 125.52 | 11.35 | -4.46 |
| 21Q1 (9) | 0.32 | 2.83 | 41.3 | 2.26 | 4.63 | 59.15 | -3.37 | 97.08 | 74.87 | 0.00 | 0 | 0 | 131.45 | -2.69 | -24.49 | 112.73 | -3.62 | -22.85 |
| 20Q4 (8) | 0.31 | 14.45 | 44.49 | 2.16 | 16.13 | 72.8 | -115.46 | -266.31 | -321.54 | 0.00 | 0 | 0 | 135.09 | -8.57 | -27.56 | 116.96 | -6.66 | -25.97 |
| 20Q3 (7) | 0.27 | 6.43 | 32.71 | 1.86 | 26.53 | 64.6 | -31.52 | -163.55 | 10.4 | 0.00 | 0 | 0 | 147.75 | -4.96 | -21.29 | 125.31 | -4.62 | -19.09 |
| 20Q2 (6) | 0.26 | 12.81 | 26.21 | 1.47 | 3.52 | 27.83 | -11.96 | 10.81 | 69.53 | 0.00 | 0 | 0 | 155.46 | -10.7 | -22.26 | 131.38 | -10.08 | -21.41 |
| 20Q1 (5) | 0.23 | 5.15 | 9.21 | 1.42 | 13.6 | 17.36 | -13.41 | 51.04 | 46.1 | 0.00 | 0 | 0 | 174.09 | -6.64 | -14.49 | 146.11 | -7.51 | -13.88 |
| 19Q4 (4) | 0.22 | 5.12 | 0.0 | 1.25 | 10.62 | 0.0 | -27.39 | 22.14 | 0.0 | 0.00 | 0 | 0.0 | 186.48 | -0.66 | 0.0 | 157.98 | 2.01 | 0.0 |
| 19Q3 (3) | 0.21 | 1.22 | 0.0 | 1.13 | -1.74 | 0.0 | -35.18 | 10.37 | 0.0 | 0.00 | 0 | 0.0 | 187.72 | -6.13 | 0.0 | 154.87 | -7.36 | 0.0 |
| 19Q2 (2) | 0.20 | -2.39 | 0.0 | 1.15 | -4.96 | 0.0 | -39.25 | -57.76 | 0.0 | 0.00 | 0 | 0.0 | 199.98 | -1.77 | 0.0 | 167.17 | -1.46 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | -24.88 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 203.59 | 0.0 | 0.0 | 169.65 | 0.0 | 0.0 |
