- 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) | 0.36 | -21.11 | 0.66 | -51.47 | 6.28 | -17.91 | 10.84 | -49.91 | 0.00 | 0 | 237.40 | 22.42 | 131.83 | 24.58 |
| 2022 (9) | 0.46 | -11.21 | 1.36 | 12.4 | 7.65 | -4.26 | 21.64 | 60.77 | 0.00 | 0 | 193.92 | 12.05 | 105.82 | 13.85 |
| 2021 (8) | 0.52 | -2.59 | 1.21 | -7.63 | 7.99 | 53.07 | 13.46 | 0 | 0.00 | 0 | 173.07 | 3.55 | 92.95 | -3.04 |
| 2020 (7) | 0.53 | 7.18 | 1.31 | 11.97 | 5.22 | -24.78 | -4.50 | 0 | 0.00 | 0 | 167.14 | -6.33 | 95.86 | -8.34 |
| 2019 (6) | 0.50 | -6.44 | 1.17 | -20.95 | 6.94 | -5.45 | 12.57 | 353.79 | 0.00 | 0 | 178.43 | 9.07 | 104.58 | -5.25 |
| 2018 (5) | 0.53 | -6.31 | 1.48 | -21.28 | 7.34 | 8.1 | 2.77 | 93.71 | 0.00 | 0 | 163.59 | 5.74 | 110.37 | 25.96 |
| 2017 (4) | 0.57 | 24.22 | 1.88 | 100.0 | 6.79 | -5.03 | 1.43 | -88.44 | 0.00 | 0 | 154.71 | -17.56 | 87.62 | -19.57 |
| 2016 (3) | 0.46 | -11.56 | 0.94 | -33.33 | 7.15 | 2.0 | 12.37 | 53.66 | 0.00 | 0 | 187.67 | 15.14 | 108.94 | 30.92 |
| 2015 (2) | 0.52 | -5.47 | 1.41 | -2.08 | 7.01 | -0.28 | 8.05 | 53.04 | 0.00 | 0 | 162.99 | 9.82 | 83.21 | 3.74 |
| 2014 (1) | 0.55 | -2.32 | 1.44 | -22.16 | 7.03 | -6.14 | 5.26 | 281.16 | 0.00 | 0 | 148.42 | 6.49 | 80.21 | 28.44 |
| 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) | 0.36 | -6.7 | -21.11 | 0.66 | -2.94 | -51.47 | -14.43 | -165.03 | -72250.0 | 0.00 | 0 | 0 | 237.40 | 3.83 | 22.42 | 131.83 | 0.8 | 24.58 |
| 23Q3 (19) | 0.39 | -8.76 | -26.68 | 0.68 | -20.93 | -58.02 | 22.19 | 4.62 | -45.64 | 0.00 | 0 | 0 | 228.64 | 9.85 | 33.23 | 130.79 | 3.06 | 33.27 |
| 23Q2 (18) | 0.43 | -3.57 | -14.51 | 0.86 | -18.87 | -25.86 | 21.21 | 751.81 | -32.69 | 0.00 | 0 | 0 | 208.14 | 3.54 | 15.4 | 126.91 | 20.34 | 27.92 |
| 23Q1 (17) | 0.44 | -3.91 | -18.82 | 1.06 | -22.06 | -27.4 | 2.49 | 12350.0 | -91.77 | 0.00 | 0 | 0 | 201.02 | 3.66 | 21.19 | 105.46 | -0.34 | 16.96 |
| 22Q4 (16) | 0.46 | -13.28 | -11.21 | 1.36 | -16.05 | 12.4 | 0.02 | -99.95 | -99.91 | 0.00 | 0 | 0 | 193.92 | 13.0 | 12.05 | 105.82 | 7.83 | 13.85 |
| 22Q3 (15) | 0.53 | 6.39 | -1.68 | 1.62 | 39.66 | 7.28 | 40.82 | 29.55 | 125.65 | 0.00 | 0 | 0 | 171.61 | -4.86 | 3.22 | 98.14 | -1.08 | 8.13 |
| 22Q2 (14) | 0.50 | -8.43 | -14.92 | 1.16 | -20.55 | -35.91 | 31.51 | 4.17 | 428.69 | 0.00 | 0 | 0 | 180.37 | 8.74 | 17.71 | 99.21 | 10.03 | 19.91 |
| 22Q1 (13) | 0.55 | 5.1 | 0.66 | 1.46 | 20.66 | 11.45 | 30.25 | 29.66 | 384.78 | 0.00 | 0 | 0 | 165.87 | -4.16 | 0.66 | 90.17 | -2.99 | 2.8 |
| 21Q4 (12) | 0.52 | -3.98 | -2.59 | 1.21 | -19.87 | -7.63 | 23.33 | 28.97 | 429.02 | 0.00 | 0 | 0 | 173.07 | 4.1 | 3.55 | 92.95 | 2.41 | -3.04 |
| 21Q3 (11) | 0.54 | -7.94 | 16.41 | 1.51 | -16.57 | 30.17 | 18.09 | 203.52 | 194.07 | 0.00 | 0 | 0 | 166.25 | 8.5 | -13.22 | 90.76 | 9.69 | -14.18 |
| 21Q2 (10) | 0.59 | 8.34 | 26.93 | 1.81 | 38.17 | 56.03 | 5.96 | -4.49 | 272.25 | 0.00 | 0 | 0 | 153.23 | -7.01 | -20.56 | 82.74 | -5.67 | -20.23 |
| 21Q1 (9) | 0.54 | 1.71 | 14.9 | 1.31 | 0.0 | 12.93 | 6.24 | 41.5 | 418.37 | 0.00 | 0 | 0 | 164.78 | -1.41 | -12.64 | 87.71 | -8.5 | -12.99 |
| 20Q4 (8) | 0.53 | 14.75 | 7.18 | 1.31 | 12.93 | 11.97 | 4.41 | 122.93 | -52.53 | 0.00 | 0 | 0 | 167.14 | -12.75 | -6.33 | 95.86 | -9.36 | -8.34 |
| 20Q3 (7) | 0.46 | 0.39 | -7.47 | 1.16 | 0.0 | 0.0 | -19.23 | -455.78 | -302.63 | 0.00 | 0 | 0 | 191.57 | -0.68 | 7.98 | 105.76 | 1.97 | 6.81 |
| 20Q2 (6) | 0.46 | -1.93 | -9.03 | 1.16 | 0.0 | 0.0 | -3.46 | -76.53 | -124.44 | 0.00 | 0 | 0 | 192.89 | 2.26 | 11.79 | 103.72 | 2.89 | -5.24 |
| 20Q1 (5) | 0.47 | -5.13 | -8.14 | 1.16 | -0.85 | -14.71 | -1.96 | -121.1 | -112.11 | 0.00 | 0 | 0 | 188.62 | 5.71 | 10.41 | 100.81 | -3.6 | -2.85 |
| 19Q4 (4) | 0.50 | -0.94 | 0.0 | 1.17 | 0.86 | 0.0 | 9.29 | -2.11 | 0.0 | 0.00 | 0 | 0.0 | 178.43 | 0.57 | 0.0 | 104.58 | 5.62 | 0.0 |
| 19Q3 (3) | 0.50 | -1.3 | 0.0 | 1.16 | 0.0 | 0.0 | 9.49 | -32.98 | 0.0 | 0.00 | 0 | 0.0 | 177.42 | 2.82 | 0.0 | 99.02 | -9.54 | 0.0 |
| 19Q2 (2) | 0.51 | -0.97 | 0.0 | 1.16 | -14.71 | 0.0 | 14.16 | -12.54 | 0.0 | 0.00 | 0 | 0.0 | 172.55 | 1.01 | 0.0 | 109.46 | 5.48 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 16.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 170.83 | 0.0 | 0.0 | 103.77 | 0.0 | 0.0 |
