- 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) | 0.49 | -22.02 | 8.71 | -74.65 | 303.8 | -0.45 | 18.80 | -33.85 | 0.00 | 0 | 220.88 | 36.25 | 167.91 | 65.14 |
| 2022 (9) | 0.63 | 10.72 | 34.36 | 95.56 | 305.16 | 18.82 | 28.42 | -43.57 | 0.00 | 0 | 162.11 | -14.25 | 101.68 | -14.05 |
| 2021 (8) | 0.57 | -1.22 | 17.57 | -10.36 | 256.82 | 15.42 | 50.36 | -2.1 | 0.00 | 0 | 189.04 | 21.91 | 118.30 | 19.23 |
| 2020 (7) | 0.58 | 8.21 | 19.6 | 20.32 | 222.51 | -7.39 | 51.44 | 514300.0 | 0.00 | 0 | 155.07 | -3.75 | 99.22 | -4.78 |
| 2019 (6) | 0.53 | -7.14 | 16.29 | -24.23 | 240.26 | 8.11 | 0.01 | 0 | 0.00 | 0 | 161.11 | 7.31 | 104.20 | 11.03 |
| 2018 (5) | 0.57 | 28.52 | 21.5 | 160.92 | 222.23 | 16.1 | -19.86 | 0 | 0.00 | 0 | 150.13 | -20.01 | 93.85 | -28.12 |
| 2017 (4) | 0.45 | 6.06 | 8.24 | 17.05 | 191.41 | -14.72 | -32.27 | 0 | 0.00 | 0 | 187.69 | -7.13 | 130.57 | -5.81 |
| 2016 (3) | 0.42 | -11.55 | 7.04 | -65.47 | 224.46 | 4.94 | 14.99 | 0 | 0.00 | 0 | 202.09 | 14.13 | 138.62 | 21.45 |
| 2015 (2) | 0.48 | 13.92 | 20.39 | 69.07 | 213.9 | 0.61 | -15.30 | 0 | 0.00 | 0 | 177.07 | -13.39 | 114.14 | -12.18 |
| 2014 (1) | 0.42 | 15.47 | 12.06 | 50.75 | 212.61 | 21.95 | 24.03 | -41.84 | 0.00 | 0 | 204.45 | -10.26 | 129.97 | -15.44 |
| 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) | 0.49 | -6.61 | -22.02 | 8.71 | -37.87 | -74.65 | 7.23 | -58.8 | -54.87 | 0.00 | 0 | 0 | 220.88 | 8.18 | 36.25 | 167.91 | 23.25 | 65.14 |
| 23Q3 (19) | 0.53 | -2.63 | -17.85 | 14.02 | 61.33 | -67.93 | 17.55 | -40.16 | -72.66 | 0.00 | 0 | 0 | 204.17 | 3.5 | 27.75 | 136.24 | 7.09 | 36.2 |
| 23Q2 (18) | 0.54 | -4.93 | -5.01 | 8.69 | -56.22 | -35.58 | 29.33 | -5.84 | 224.81 | 0.00 | 0 | 0 | 197.27 | 7.4 | 4.95 | 127.22 | 13.31 | 28.74 |
| 23Q1 (17) | 0.57 | -9.79 | -5.75 | 19.85 | -42.23 | -42.11 | 31.15 | 94.44 | -34.79 | 0.00 | 0 | 0 | 183.68 | 13.31 | 5.58 | 112.28 | 10.42 | 2.1 |
| 22Q4 (16) | 0.63 | -1.62 | 10.72 | 34.36 | -21.41 | 95.56 | 16.02 | -75.04 | -35.35 | 0.00 | 0 | 0 | 162.11 | 1.43 | -14.25 | 101.68 | 1.65 | -14.05 |
| 22Q3 (15) | 0.64 | 12.59 | 16.06 | 43.72 | 224.09 | 335.02 | 64.18 | 610.74 | -4.14 | 0.00 | 0 | 0 | 159.82 | -14.98 | -18.58 | 100.03 | 1.22 | -17.95 |
| 22Q2 (14) | 0.57 | -5.67 | 5.55 | 13.49 | -60.66 | -32.28 | 9.03 | -81.1 | -88.44 | 0.00 | 0 | 0 | 187.97 | 8.05 | 14.62 | 98.82 | -10.14 | -4.4 |
| 22Q1 (13) | 0.60 | 5.98 | 9.84 | 34.29 | 95.16 | 73.36 | 47.77 | 92.78 | 33.77 | 0.00 | 0 | 0 | 173.97 | -7.97 | 7.7 | 109.97 | -7.04 | 4.21 |
| 21Q4 (12) | 0.57 | 3.12 | -1.22 | 17.57 | 74.83 | -10.36 | 24.78 | -62.99 | -73.04 | 0.00 | 0 | 0 | 189.04 | -3.69 | 21.91 | 118.30 | -2.97 | 19.23 |
| 21Q3 (11) | 0.55 | 2.39 | -2.77 | 10.05 | -49.55 | -52.17 | 66.95 | -14.32 | -17.01 | 0.00 | 0 | 0 | 196.28 | 19.68 | 27.96 | 121.92 | 17.95 | 30.73 |
| 21Q2 (10) | 0.54 | -1.84 | 3.34 | 19.92 | 0.71 | 26.72 | 78.14 | 118.82 | 91.99 | 0.00 | 0 | 0 | 164.00 | 1.53 | -0.39 | 103.37 | -2.05 | -1.09 |
| 21Q1 (9) | 0.55 | -4.69 | 8.18 | 19.78 | 0.92 | 21.2 | 35.71 | -61.16 | 287.95 | 0.00 | 0 | 0 | 161.53 | 4.17 | -3.18 | 105.53 | 6.36 | 1.24 |
| 20Q4 (8) | 0.58 | 1.5 | 8.21 | 19.6 | -6.71 | 20.32 | 91.93 | 13.96 | 262.13 | 0.00 | 0 | 0 | 155.07 | 1.1 | -3.75 | 99.22 | 6.39 | -4.78 |
| 20Q3 (7) | 0.57 | 8.82 | 15.23 | 21.01 | 33.65 | 166.96 | 80.67 | 98.21 | 833.36 | 0.00 | 0 | 0 | 153.39 | -6.83 | -14.84 | 93.26 | -10.76 | -11.99 |
| 20Q2 (6) | 0.52 | 2.76 | -0.89 | 15.72 | -3.68 | 19.0 | 40.70 | 314.21 | 277.9 | 0.00 | 0 | 0 | 164.64 | -1.31 | -2.63 | 104.51 | 0.26 | 0.53 |
| 20Q1 (5) | 0.51 | -4.66 | -14.23 | 16.32 | 0.18 | -30.64 | -19.00 | 66.49 | -156.1 | 0.00 | 0 | 0 | 166.83 | 3.55 | 11.39 | 104.24 | 0.04 | 5.25 |
| 19Q4 (4) | 0.53 | 8.08 | 0.0 | 16.29 | 106.99 | 0.0 | -56.70 | -415.45 | 0.0 | 0.00 | 0 | 0.0 | 161.11 | -10.56 | 0.0 | 104.20 | -1.67 | 0.0 |
| 19Q3 (3) | 0.49 | -6.4 | 0.0 | 7.87 | -40.42 | 0.0 | -11.00 | -202.14 | 0.0 | 0.00 | 0 | 0.0 | 180.13 | 6.53 | 0.0 | 105.97 | 1.93 | 0.0 |
| 19Q2 (2) | 0.53 | -11.07 | 0.0 | 13.21 | -43.86 | 0.0 | 10.77 | -68.2 | 0.0 | 0.00 | 0 | 0.0 | 169.09 | 12.9 | 0.0 | 103.96 | 4.97 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 23.53 | 0.0 | 0.0 | 33.87 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 149.77 | 0.0 | 0.0 | 99.04 | 0.0 | 0.0 |
