- 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) | 0.59 | 1.11 | 11.5 | 35.29 | 87.92 | 59.68 | 70.90 | 41.07 | 0.00 | 0 | 134.79 | -9.76 | 79.04 | 24.89 |
| 2022 (9) | 0.58 | 26.13 | 8.5 | 138.76 | 55.06 | 59.32 | 50.26 | 111.09 | 0.00 | 0 | 149.37 | -10.73 | 63.29 | -5.41 |
| 2021 (8) | 0.46 | 3.99 | 3.56 | -14.22 | 34.56 | 15.51 | 23.81 | 72.66 | 0.00 | 0 | 167.32 | -0.2 | 66.91 | -17.22 |
| 2020 (7) | 0.45 | 2.7 | 4.15 | 12.16 | 29.92 | -20.57 | 13.79 | 283.06 | 0.05 | 0 | 167.66 | -5.08 | 80.83 | -22.39 |
| 2019 (6) | 0.43 | -1.74 | 3.7 | 0.0 | 37.67 | 31.35 | 3.60 | 0 | 0.00 | 0 | 176.63 | 5.69 | 104.15 | 12.12 |
| 2018 (5) | 0.44 | 0.16 | 3.7 | -40.71 | 28.68 | 9.55 | -2.01 | 0 | 0.00 | 0 | 167.12 | -2.31 | 92.89 | -20.82 |
| 2017 (4) | 0.44 | 12.16 | 6.24 | 30.82 | 26.18 | -22.98 | -17.29 | 0 | 0.00 | 0 | 171.07 | -15.68 | 117.31 | -19.36 |
| 2016 (3) | 0.39 | 2.8 | 4.77 | 11825.0 | 33.99 | -32.26 | 18.46 | -80.59 | 0.00 | 0 | 202.89 | -44.54 | 145.48 | -45.8 |
| 2015 (2) | 0.38 | -12.95 | 0.04 | 0 | 50.18 | 41.39 | 95.12 | 0 | 0.00 | 0 | 365.84 | 92.15 | 268.41 | 150.59 |
| 2014 (1) | 0.44 | 44.65 | 0 | 0 | 35.49 | 33.47 | 0.00 | 0 | 0.00 | 0 | 190.39 | -30.41 | 107.11 | -48.98 |
| 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) | 0.59 | -3.0 | 1.11 | 11.5 | 21.05 | 35.29 | 41.79 | -71.45 | -29.87 | 0.00 | 0 | 0 | 134.79 | 0.01 | -9.76 | 79.04 | 9.67 | 24.89 |
| 23Q3 (19) | 0.61 | -3.47 | -2.31 | 9.5 | 46.15 | 11.76 | 146.39 | 107.12 | 171.24 | 0.00 | 0 | 0 | 134.77 | -3.31 | -3.07 | 72.07 | 2.91 | 43.97 |
| 23Q2 (18) | 0.63 | 11.34 | 1.82 | 6.5 | -13.33 | -17.09 | 70.68 | 82.4 | 30.38 | 0.00 | 0 | 0 | 139.39 | -10.12 | 1.89 | 70.03 | 0.98 | 24.72 |
| 23Q1 (17) | 0.57 | -3.01 | 8.62 | 7.5 | -11.76 | 20.39 | 38.75 | -34.97 | 150.81 | 0.00 | 0 | 0 | 155.09 | 3.83 | 0.09 | 69.35 | 9.57 | 22.2 |
| 22Q4 (16) | 0.58 | -6.29 | 26.13 | 8.5 | 0.0 | 138.76 | 59.59 | 10.41 | 71.98 | 0.00 | 0 | 0 | 149.37 | 7.43 | -10.73 | 63.29 | 26.43 | -5.41 |
| 22Q3 (15) | 0.62 | 0.61 | 35.5 | 8.5 | 8.42 | 183.33 | 53.97 | -0.44 | 135.88 | 0.00 | 0 | 0 | 139.04 | 1.63 | -16.59 | 50.06 | -10.85 | -33.06 |
| 22Q2 (14) | 0.62 | 18.78 | 42.15 | 7.84 | 25.84 | 161.33 | 54.21 | 250.87 | 167.31 | 0.00 | 0 | 0 | 136.81 | -11.71 | -21.08 | 56.15 | -1.06 | -33.11 |
| 22Q1 (13) | 0.52 | 12.62 | 26.83 | 6.23 | 75.0 | 107.67 | 15.45 | -55.41 | -12.76 | 0.00 | 0 | 0 | 154.95 | -7.39 | -14.4 | 56.75 | -15.18 | -29.39 |
| 21Q4 (12) | 0.46 | 0.67 | 3.99 | 3.56 | 18.67 | -14.22 | 34.65 | 51.44 | 7472.34 | 0.00 | 0 | -100.0 | 167.32 | 0.38 | -0.2 | 66.91 | -10.52 | -17.22 |
| 21Q3 (11) | 0.46 | 5.55 | 4.0 | 3.0 | 0.0 | -13.04 | 22.88 | 12.82 | 79.03 | 0.00 | 0 | -100.0 | 166.69 | -3.85 | -1.39 | 74.78 | -10.91 | -15.9 |
| 21Q2 (10) | 0.44 | 5.98 | 2.23 | 3.0 | 0.0 | -24.81 | 20.28 | 14.51 | 290.75 | 0.00 | 0 | -100.0 | 173.36 | -4.23 | -3.11 | 83.94 | 4.44 | -14.75 |
| 21Q1 (9) | 0.41 | -7.65 | -2.35 | 3.0 | -27.71 | -18.92 | 17.71 | 3868.09 | -46.8 | 0.00 | -100.0 | 0 | 181.01 | 7.96 | -0.39 | 80.37 | -0.57 | -20.38 |
| 20Q4 (8) | 0.45 | 0.68 | 2.7 | 4.15 | 20.29 | 12.16 | -0.47 | -103.68 | -108.2 | 0.22 | 0.0 | 0 | 167.66 | -0.82 | -5.08 | 80.83 | -9.1 | -21.94 |
| 20Q3 (7) | 0.44 | 3.75 | 7.82 | 3.45 | -13.53 | -6.76 | 12.78 | 146.24 | 353.19 | 0.22 | -77.78 | 0 | 169.04 | -5.52 | -8.5 | 88.92 | -9.69 | -9.85 |
| 20Q2 (6) | 0.43 | 1.23 | -3.9 | 3.99 | 7.84 | 7.84 | 5.19 | -84.41 | 863.24 | 1.00 | 0 | 0 | 178.92 | -1.54 | 3.25 | 98.46 | -2.46 | 10.68 |
| 20Q1 (5) | 0.42 | -2.88 | -2.41 | 3.7 | 0.0 | -13.95 | 33.29 | 480.98 | 391.0 | 0.00 | 0 | 0 | 181.71 | 2.88 | 2.35 | 100.94 | -2.52 | 2.21 |
| 19Q4 (4) | 0.43 | 5.7 | 0.0 | 3.7 | 0.0 | 0.0 | 5.73 | 103.19 | 0.0 | 0.00 | 0 | 0.0 | 176.63 | -4.4 | 0.0 | 103.55 | 4.98 | 0.0 |
| 19Q3 (3) | 0.41 | -7.52 | 0.0 | 3.7 | 0.0 | 0.0 | 2.82 | 514.71 | 0.0 | 0.00 | 0 | 0.0 | 184.75 | 6.62 | 0.0 | 98.64 | 10.88 | 0.0 |
| 19Q2 (2) | 0.44 | 2.8 | 0.0 | 3.7 | -13.95 | 0.0 | -0.68 | -110.03 | 0.0 | 0.00 | 0 | 0.0 | 173.28 | -2.4 | 0.0 | 88.96 | -9.92 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 4.3 | 0.0 | 0.0 | 6.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 177.54 | 0.0 | 0.0 | 98.76 | 0.0 | 0.0 |
