- 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 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.94 | 4.13 | 9.77 | 4.16 | 4.79 | -21.22 | -3.64 | 0 | 6.40 | 0.0 | 101.41 | 33.21 | 61.01 | 48.15 |
| 2021 (9) | 0.90 | 7.34 | 9.38 | 6.96 | 6.08 | 14.07 | -3.04 | 0 | 6.40 | 0.0 | 76.13 | -36.08 | 41.18 | -43.14 |
| 2020 (8) | 0.84 | 11.36 | 8.77 | 9.62 | 5.33 | -52.62 | -4.79 | 0 | 6.40 | 0.0 | 119.11 | 1.01 | 72.42 | -12.31 |
| 2019 (7) | 0.75 | 24.09 | 8.0 | -20.32 | 11.25 | -0.53 | -12.54 | 0 | 6.40 | 0.0 | 117.92 | -1.86 | 82.59 | 26.38 |
| 2018 (6) | 0.61 | 20.7 | 10.04 | 182.02 | 11.31 | -13.47 | -2.51 | 0 | 6.40 | 0.0 | 120.16 | -36.89 | 65.35 | -48.52 |
| 2017 (5) | 0.50 | -0.55 | 3.56 | -17.97 | 13.07 | 13.85 | 2.25 | -48.39 | 6.40 | 38.56 | 190.40 | 32.11 | 126.95 | 15.07 |
| 2016 (4) | 0.51 | 14.59 | 4.34 | 22.6 | 11.48 | -2.96 | 4.36 | 0 | 4.62 | 0 | 144.12 | -2.96 | 110.32 | 6.91 |
| 2015 (3) | 0.44 | -12.35 | 3.54 | -10.38 | 11.83 | -14.46 | -3.90 | 0 | 0.00 | 0 | 148.51 | 18.11 | 103.19 | 38.36 |
| 2014 (2) | 0.50 | 16.92 | 3.95 | -27.66 | 13.83 | 30.47 | -25.88 | 0 | 0.00 | 0 | 125.74 | 7.31 | 74.58 | 9.68 |
| 2013 (1) | 0.43 | 39.15 | 5.46 | 59.65 | 10.6 | 186.49 | -6.26 | 0 | 0.00 | 0 | 117.18 | -31.43 | 68.00 | -51.16 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q1 (20) | 0.97 | 3.35 | 6.27 | 9.85 | 0.82 | 3.14 | -4.86 | -69.34 | -14.35 | 551.00 | 0.0 | 0.0 | 98.71 | -2.66 | 30.09 | 57.83 | -5.21 | 49.35 |
| 22Q4 (19) | 0.94 | 2.41 | 4.13 | 9.77 | 0.0 | 4.16 | -2.87 | 6.82 | -168.22 | 551.00 | 0.0 | 0.0 | 101.41 | -5.15 | 33.21 | 61.01 | 2.57 | 48.15 |
| 22Q3 (18) | 0.92 | 2.12 | 2.31 | 9.77 | 0.93 | 5.05 | -3.08 | 31.25 | -365.52 | 551.00 | 0.0 | 0.0 | 106.92 | 45.19 | -5.17 | 59.48 | 57.81 | -1.57 |
| 22Q2 (17) | 0.90 | -1.67 | -0.14 | 9.68 | 1.36 | 4.99 | -4.48 | -5.41 | 66.01 | 551.00 | 0.0 | 0.0 | 73.64 | -2.95 | -30.28 | 37.69 | -2.66 | -38.29 |
| 22Q1 (16) | 0.91 | 1.27 | 8.41 | 9.55 | 1.81 | 5.76 | -4.25 | -297.2 | -588.51 | 551.00 | 0.0 | 0.0 | 75.88 | -0.33 | -35.73 | 38.72 | -5.97 | -45.52 |
| 21Q4 (15) | 0.90 | 0.61 | 7.34 | 9.38 | 0.86 | 6.96 | -1.07 | -192.24 | 80.55 | 551.00 | 0.0 | 0 | 76.13 | -32.48 | -36.08 | 41.18 | -31.86 | -43.14 |
| 21Q3 (14) | 0.90 | -0.33 | 9.89 | 9.3 | 0.87 | 9.67 | 1.16 | 108.8 | 125.33 | 551.00 | 0.0 | 0 | 112.75 | 6.74 | 40.96 | 60.43 | -1.06 | 23.3 |
| 21Q2 (13) | 0.90 | 6.75 | 12.48 | 9.22 | 2.1 | 15.54 | -13.18 | -1614.94 | -326.54 | 551.00 | 0.0 | 0 | 105.63 | -10.54 | -0.3 | 61.08 | -14.06 | -7.86 |
| 21Q1 (12) | 0.84 | 0.27 | 9.09 | 9.03 | 2.96 | 14.02 | 0.87 | 115.82 | 114.9 | 551.00 | 0 | 0 | 118.07 | -0.87 | 9.55 | 71.07 | -1.86 | 1.69 |
| 20Q4 (11) | 0.84 | 3.0 | 11.36 | 8.77 | 3.42 | 9.62 | -5.50 | -20.09 | 90.75 | 0.00 | 0 | 0 | 119.11 | 48.91 | 1.01 | 72.42 | 47.77 | -12.31 |
| 20Q3 (10) | 0.82 | 2.01 | 23.01 | 8.48 | 6.27 | -12.4 | -4.58 | -48.22 | -158.76 | 0.00 | 0 | 0 | 79.99 | -24.5 | -49.8 | 49.01 | -26.07 | -51.73 |
| 20Q2 (9) | 0.80 | 3.53 | 21.38 | 7.98 | 0.76 | -22.75 | -3.09 | 47.09 | -17.05 | 0.00 | 0 | 0 | 105.95 | -1.7 | -2.33 | 66.29 | -5.15 | 10.91 |
| 20Q1 (8) | 0.77 | 2.36 | 17.72 | 7.92 | -1.0 | -26.53 | -5.84 | 90.18 | 12.44 | 0.00 | 0 | 0 | 107.78 | -8.6 | 17.51 | 69.89 | -15.38 | 46.34 |
| 19Q4 (7) | 0.75 | 13.78 | 24.09 | 8.0 | -17.36 | -20.32 | -59.46 | -3259.32 | -1464.74 | 0.00 | 0 | 0 | 117.92 | -25.99 | -1.86 | 82.59 | -18.66 | 26.38 |
| 19Q3 (6) | 0.66 | 0.67 | 15.9 | 9.68 | -6.29 | 76.64 | -1.77 | 32.95 | 0.0 | 0.00 | 0 | 0 | 159.34 | 46.88 | -10.37 | 101.54 | 69.88 | 3.2 |
| 19Q2 (5) | 0.66 | 0.41 | 16.6 | 10.33 | -4.17 | 93.45 | -2.64 | 60.42 | -294.12 | 0.00 | 0 | 0 | 108.48 | 18.27 | -20.59 | 59.77 | 25.15 | -26.05 |
| 19Q1 (4) | 0.66 | 7.89 | 0.0 | 10.78 | 7.37 | 0.0 | -6.67 | -75.53 | 0.0 | 0.00 | 0 | 0.0 | 91.72 | -23.67 | 0.0 | 47.76 | -26.92 | 0.0 |
| 18Q4 (3) | 0.61 | 6.27 | 0.0 | 10.04 | 83.21 | 0.0 | -3.80 | -114.69 | 0.0 | 0.00 | 0 | 0.0 | 120.16 | -32.41 | 0.0 | 65.35 | -33.58 | 0.0 |
| 18Q3 (2) | 0.57 | 1.27 | 0.0 | 5.48 | 2.62 | 0.0 | -1.77 | -230.15 | 0.0 | 0.00 | 0 | 0.0 | 177.77 | 30.14 | 0.0 | 98.39 | 21.74 | 0.0 |
| 18Q2 (1) | 0.57 | 0.0 | 0.0 | 5.34 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.60 | 0.0 | 0.0 | 80.82 | 0.0 | 0.0 |
