- 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 | -5.31 | 3.56 | 98.88 | 70.8 | -20.27 | 5.02 | -87.56 | 0.00 | 0 | 319.77 | -2.18 | 233.57 | -5.28 |
| 2022 (9) | 0.38 | 6.42 | 1.79 | -74.82 | 88.8 | 22.16 | 40.35 | 129.39 | 0.00 | 0 | 326.90 | 33.7 | 246.59 | 37.08 |
| 2021 (8) | 0.36 | -20.13 | 7.11 | -40.6 | 72.69 | 26.62 | 17.59 | 0 | 0.00 | 0 | 244.51 | 28.4 | 179.89 | 40.87 |
| 2020 (7) | 0.45 | -9.48 | 11.97 | 0.67 | 57.41 | 5.94 | -11.02 | 0 | 4.65 | 0.0 | 190.43 | -12.67 | 127.70 | -7.86 |
| 2019 (6) | 0.49 | 8.5 | 11.89 | -19.28 | 54.19 | -15.8 | -13.24 | 0 | 4.65 | 0.0 | 218.06 | 13.93 | 138.59 | 2.1 |
| 2018 (5) | 0.45 | 8.76 | 14.73 | 49.24 | 64.36 | 22.03 | 16.01 | 3538.64 | 4.65 | 0 | 191.40 | -19.49 | 135.74 | -22.77 |
| 2017 (4) | 0.42 | -3.96 | 9.87 | 39.8 | 52.74 | 20.47 | 0.44 | 0 | 0.00 | 0 | 237.72 | 30.64 | 175.75 | 43.67 |
| 2016 (3) | 0.43 | -6.31 | 7.06 | -28.03 | 43.78 | 37.16 | -15.81 | 0 | 0.00 | 0 | 181.97 | 33.11 | 122.33 | 37.34 |
| 2015 (2) | 0.46 | 42.24 | 9.81 | 128.67 | 31.92 | 325.6 | -75.39 | 0 | 0.00 | 0 | 136.71 | -40.18 | 89.07 | -48.0 |
| 2014 (1) | 0.33 | 0 | 4.29 | 0 | 7.5 | 0 | -252.51 | 0 | 0.00 | 0 | 228.54 | 0 | 171.29 | 0 |
| 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 | -5.49 | -5.31 | 3.56 | -38.19 | 98.88 | 1.08 | -69.58 | -95.91 | 0.00 | 0 | 0 | 319.77 | 6.93 | -2.18 | 233.57 | 3.75 | -5.28 |
| 23Q3 (19) | 0.38 | -7.31 | -3.51 | 5.76 | 22.03 | 23.87 | 3.55 | -64.32 | -90.42 | 0.00 | 0 | 0 | 299.04 | 13.9 | -6.61 | 225.13 | 12.8 | -8.96 |
| 23Q2 (18) | 0.41 | -0.37 | -1.21 | 4.72 | 85.83 | 55.78 | 9.95 | 177.93 | -73.94 | 0.00 | 0 | 0 | 262.54 | -5.33 | -13.26 | 199.59 | -3.85 | -15.88 |
| 23Q1 (17) | 0.41 | 8.49 | 0.76 | 2.54 | 41.9 | -60.74 | 3.58 | -86.45 | -94.53 | 0.00 | 0 | 0 | 277.33 | -15.16 | 19.22 | 207.59 | -15.82 | 18.87 |
| 22Q4 (16) | 0.38 | -3.69 | 6.42 | 1.79 | -61.51 | -74.82 | 26.42 | -28.69 | -43.57 | 0.00 | 0 | 0 | 326.90 | 2.09 | 33.7 | 246.59 | -0.28 | 37.08 |
| 22Q3 (15) | 0.39 | -5.1 | -5.85 | 4.65 | 53.47 | -39.06 | 37.05 | -2.96 | 83.33 | 0.00 | 0 | 0 | 320.20 | 5.79 | 33.47 | 247.29 | 4.22 | 43.46 |
| 22Q2 (14) | 0.41 | 1.62 | -17.72 | 3.03 | -53.17 | -80.98 | 38.18 | -41.67 | 191.23 | 0.00 | 0 | -100.0 | 302.67 | 30.11 | 58.27 | 237.28 | 35.88 | 70.8 |
| 22Q1 (13) | 0.41 | 14.58 | -12.92 | 6.47 | -9.0 | -56.95 | 65.45 | 39.79 | 2758.08 | 0.00 | 0 | 0 | 232.62 | -4.86 | 29.59 | 174.63 | -2.92 | 38.64 |
| 21Q4 (12) | 0.36 | -14.79 | -20.13 | 7.11 | -6.82 | -40.6 | 46.82 | 131.67 | 401.09 | 0.00 | 0 | 0 | 244.51 | 1.92 | 28.4 | 179.89 | 4.36 | 40.87 |
| 21Q3 (11) | 0.42 | -17.06 | -4.16 | 7.63 | -52.1 | -24.08 | 20.21 | 54.16 | 216.22 | 0.00 | -100.0 | 0 | 239.90 | 25.44 | 10.0 | 172.38 | 24.09 | 25.82 |
| 21Q2 (10) | 0.50 | 7.55 | -0.04 | 15.93 | 5.99 | -2.27 | 13.11 | 472.49 | 278.61 | 4.41 | 0 | 0 | 191.24 | 6.53 | 1.59 | 138.92 | 10.29 | 10.51 |
| 21Q1 (9) | 0.47 | 5.08 | -8.81 | 15.03 | 25.56 | 1.08 | 2.29 | 114.73 | 128.88 | 0.00 | 0 | 0 | 179.51 | -5.73 | -8.9 | 125.96 | -1.36 | -4.62 |
| 20Q4 (8) | 0.45 | 2.25 | -9.48 | 11.97 | 19.1 | 0.67 | -15.55 | 10.58 | 69.58 | 0.00 | 0 | 0 | 190.43 | -12.68 | -12.67 | 127.70 | -6.8 | -7.86 |
| 20Q3 (7) | 0.44 | -13.5 | -7.33 | 10.05 | -38.34 | -26.59 | -17.39 | -136.92 | -30.16 | 0.00 | 0 | 0 | 218.09 | 15.85 | 17.77 | 137.01 | 8.99 | 34.02 |
| 20Q2 (6) | 0.50 | -1.89 | 6.45 | 16.3 | 9.62 | 61.07 | -7.34 | 7.44 | 4.18 | 0.00 | 0 | 0 | 188.25 | -4.47 | -2.54 | 125.71 | -4.81 | 15.35 |
| 20Q1 (5) | 0.51 | 4.31 | 12.68 | 14.87 | 25.06 | 65.04 | -7.93 | 84.48 | -26.68 | 0.00 | 0 | 0 | 197.05 | -9.63 | -8.63 | 132.06 | -4.71 | 0.42 |
| 19Q4 (4) | 0.49 | 4.68 | 0.0 | 11.89 | -13.15 | 0.0 | -51.11 | -282.56 | 0.0 | 0.00 | 0 | 0.0 | 218.06 | 17.76 | 0.0 | 138.59 | 35.57 | 0.0 |
| 19Q3 (3) | 0.47 | -0.63 | 0.0 | 13.69 | 35.28 | 0.0 | -13.36 | -74.41 | 0.0 | 0.00 | 0 | 0.0 | 185.18 | -4.13 | 0.0 | 102.23 | -6.19 | 0.0 |
| 19Q2 (2) | 0.47 | 3.85 | 0.0 | 10.12 | 12.32 | 0.0 | -7.66 | -22.36 | 0.0 | 0.00 | 0 | 0.0 | 193.15 | -10.44 | 0.0 | 108.98 | -17.13 | 0.0 |
| 19Q1 (1) | 0.46 | 0.0 | 0.0 | 9.01 | 0.0 | 0.0 | -6.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 215.66 | 0.0 | 0.0 | 131.51 | 0.0 | 0.0 |
