- 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) | 0.51 | 5.57 | 0 | 0 | 38.12 | -16.55 | 197.52 | 367.72 | 0.00 | 0 | 180.93 | -1.49 | 156.72 | 3.23 |
| 2022 (9) | 0.48 | -16.91 | 0 | 0 | 45.68 | -8.24 | 42.23 | 82.97 | 0.00 | 0 | 183.66 | 20.97 | 151.81 | 30.21 |
| 2021 (8) | 0.58 | -6.35 | 2.3 | -9.45 | 49.78 | -5.31 | 23.08 | 8.66 | 0.00 | 0 | 151.82 | -1.72 | 116.59 | -4.04 |
| 2020 (7) | 0.62 | -2.19 | 2.54 | 9.96 | 52.57 | 12.59 | 21.24 | -15.21 | 0.00 | 0 | 154.47 | -1.49 | 121.50 | -5.96 |
| 2019 (6) | 0.63 | 4.1 | 2.31 | -41.37 | 46.69 | 34.94 | 25.05 | -35.7 | 0.14 | -86.17 | 156.81 | -0.45 | 129.20 | 5.19 |
| 2018 (5) | 0.60 | -1.74 | 3.94 | 28.34 | 34.6 | 12.96 | 38.96 | 267.55 | 1.04 | 0 | 157.52 | 15.87 | 122.83 | 18.92 |
| 2017 (4) | 0.62 | 7.36 | 3.07 | 87.2 | 30.63 | 6.43 | 10.60 | -80.52 | 0.00 | 0 | 135.95 | -24.4 | 103.29 | -20.92 |
| 2016 (3) | 0.57 | 5.37 | 1.64 | 144.78 | 28.78 | 12.6 | 54.42 | 45.24 | 0.00 | 0 | 179.82 | -4.11 | 130.61 | -8.65 |
| 2015 (2) | 0.54 | 15.95 | 0.67 | -59.15 | 25.56 | -2.81 | 37.47 | -46.45 | 0.14 | -59.5 | 187.53 | 5.57 | 142.98 | 6.16 |
| 2014 (1) | 0.47 | -11.0 | 1.64 | -34.4 | 26.3 | -6.14 | 69.97 | 26.8 | 0.36 | 0 | 177.64 | 3.5 | 134.68 | 2.94 |
| 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) | 0.51 | 1.0 | 5.57 | 0 | 0 | 0 | 480.62 | 57.26 | 490.88 | 0.00 | 0 | 0 | 180.93 | -0.13 | -1.49 | 156.72 | 8.09 | 3.23 |
| 23Q3 (19) | 0.50 | 2.25 | -4.52 | 0 | 0 | -100.0 | 305.63 | 59.78 | 756.83 | 0.00 | 0 | 0 | 181.16 | -0.37 | 8.08 | 144.99 | -5.35 | 6.82 |
| 23Q2 (18) | 0.49 | 8.53 | -16.65 | 0 | 0 | -100.0 | 191.28 | 225.25 | 340.43 | 0.00 | 0 | 0 | 181.83 | -7.37 | 20.35 | 153.18 | -6.85 | 31.58 |
| 23Q1 (17) | 0.45 | -5.8 | -19.43 | 0 | 0 | -100.0 | 58.81 | -27.7 | 62.5 | 0.00 | 0 | 0 | 196.30 | 6.88 | 24.98 | 164.44 | 8.32 | 35.06 |
| 22Q4 (16) | 0.48 | -8.66 | -16.91 | 0 | -100.0 | -100.0 | 81.34 | 128.03 | 115.99 | 0.00 | 0 | 0 | 183.66 | 9.57 | 20.97 | 151.81 | 11.85 | 30.21 |
| 22Q3 (15) | 0.52 | -10.74 | -10.65 | 0.22 | -94.88 | -92.11 | 35.67 | -17.87 | 24.29 | 0.00 | 0 | 0 | 167.62 | 10.94 | 13.13 | 135.73 | 16.59 | 19.3 |
| 22Q2 (14) | 0.59 | 4.91 | 4.07 | 4.3 | 103.79 | 233.33 | 43.43 | 20.01 | 90.07 | 0.00 | 0 | 0 | 151.09 | -3.81 | -12.13 | 116.42 | -4.38 | -10.93 |
| 22Q1 (13) | 0.56 | -2.86 | -3.41 | 2.11 | -8.26 | 322.0 | 36.19 | -3.9 | 426.02 | 0.00 | 0 | 0 | 157.07 | 3.46 | -5.79 | 121.75 | 4.43 | -4.67 |
| 21Q4 (12) | 0.58 | -1.77 | -6.35 | 2.3 | -17.56 | -9.45 | 37.66 | 31.22 | 116.44 | 0.00 | 0 | 0 | 151.82 | 2.47 | -1.72 | 116.59 | 2.48 | -4.04 |
| 21Q3 (11) | 0.59 | 3.97 | -9.92 | 2.79 | 116.28 | -24.8 | 28.70 | 25.6 | 109.8 | 0.00 | 0 | 0 | 148.16 | -13.83 | 2.85 | 113.77 | -12.96 | 0.15 |
| 21Q2 (10) | 0.56 | -2.64 | -15.39 | 1.29 | 158.0 | -18.35 | 22.85 | 232.12 | -30.48 | 0.00 | 0 | 0 | 171.94 | 3.12 | 23.48 | 130.71 | 2.34 | 15.55 |
| 21Q1 (9) | 0.58 | -5.82 | -2.19 | 0.5 | -80.31 | -57.26 | 6.88 | -60.46 | -67.24 | 0.00 | 0 | -100.0 | 166.73 | 7.94 | 2.49 | 127.72 | 5.12 | -2.79 |
| 20Q4 (8) | 0.62 | -5.51 | -2.19 | 2.54 | -31.54 | 9.96 | 17.40 | 27.19 | -29.55 | 0.00 | 0 | -100.0 | 154.47 | 7.23 | -1.49 | 121.50 | 6.95 | -5.96 |
| 20Q3 (7) | 0.65 | -2.35 | 4.22 | 3.71 | 134.81 | 98.4 | 13.68 | -58.38 | -58.25 | 0.00 | 0 | -100.0 | 144.06 | 3.45 | -12.36 | 113.60 | 0.42 | -14.41 |
| 20Q2 (6) | 0.67 | 12.55 | 10.15 | 1.58 | 35.04 | -39.69 | 32.87 | 56.52 | 53.03 | 0.00 | -100.0 | -100.0 | 139.25 | -14.4 | -6.47 | 113.12 | -13.9 | -2.78 |
| 20Q1 (5) | 0.59 | -5.82 | 0.2 | 1.17 | -49.35 | -52.63 | 21.00 | -14.98 | 5.95 | 0.27 | -49.24 | -87.78 | 162.68 | 3.74 | 5.55 | 131.38 | 1.69 | 10.77 |
| 19Q4 (4) | 0.63 | 0.69 | 0.0 | 2.31 | 23.53 | 0.0 | 24.70 | -24.63 | 0.0 | 0.53 | -20.65 | 0.0 | 156.81 | -4.6 | 0.0 | 129.20 | -2.65 | 0.0 |
| 19Q3 (3) | 0.63 | 3.2 | 0.0 | 1.87 | -28.63 | 0.0 | 32.77 | 52.56 | 0.0 | 0.67 | -55.58 | 0.0 | 164.37 | 10.4 | 0.0 | 132.72 | 14.07 | 0.0 |
| 19Q2 (2) | 0.61 | 2.38 | 0.0 | 2.62 | 6.07 | 0.0 | 21.48 | 8.38 | 0.0 | 1.51 | -31.68 | 0.0 | 148.89 | -3.39 | 0.0 | 116.35 | -1.91 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 19.82 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 154.12 | 0.0 | 0.0 | 118.61 | 0.0 | 0.0 |
