- 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) | 0.34 | -42.6 | 0.74 | -59.56 | 2.75 | 8.27 | 20.62 | 0 | 0.66 | 0 | 313.71 | 40.53 | 219.62 | 84.55 |
| 2022 (9) | 0.59 | -12.55 | 1.83 | 52.5 | 2.54 | 108.2 | -28.70 | 0 | 0.00 | 0 | 223.24 | -16.89 | 119.00 | -30.57 |
| 2021 (8) | 0.68 | -11.12 | 1.2 | -6.25 | 1.22 | 20.79 | -53.98 | 0 | 0.00 | 0 | 268.60 | 22.3 | 171.40 | 51.57 |
| 2020 (7) | 0.76 | 15.08 | 1.28 | 3.23 | 1.01 | -44.51 | -58.71 | 0 | 0.00 | 0 | 219.62 | -22.67 | 113.08 | 5.86 |
| 2019 (6) | 0.66 | 27.15 | 1.24 | -3.12 | 1.82 | -43.65 | -72.04 | 0 | 0.00 | 0 | 284.02 | -20.89 | 106.82 | -37.71 |
| 2018 (5) | 0.52 | 28.18 | 1.28 | 1.59 | 3.23 | -30.39 | -171.45 | 0 | 0.00 | 0 | 359.00 | -7.22 | 171.49 | 2.65 |
| 2017 (4) | 0.41 | 38.91 | 1.26 | -4.55 | 4.64 | 1.31 | -240.21 | 0 | 0.00 | 0 | 386.92 | -22.46 | 167.06 | -52.13 |
| 2016 (3) | 0.29 | 35.88 | 1.32 | -6.38 | 4.58 | -28.77 | -296.74 | 0 | 0.00 | 0 | 499.01 | -16.84 | 349.00 | -14.97 |
| 2015 (2) | 0.22 | 25.44 | 1.41 | 1.44 | 6.43 | 3.04 | -298.21 | 0 | 0.00 | 0 | 600.09 | -34.45 | 410.42 | -46.71 |
| 2014 (1) | 0.17 | -37.08 | 1.39 | -27.98 | 6.24 | 81.92 | -133.42 | 0 | 0.00 | 0 | 915.45 | 35.7 | 770.10 | 45.62 |
| 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) | 0.34 | -38.8 | -42.6 | 0.74 | -59.12 | -59.56 | 83.62 | 2260.72 | 316.58 | 0.46 | -97.06 | -97.06 | 313.71 | 22.04 | 40.53 | 219.62 | 56.87 | 84.55 |
| 23Q3 (19) | 0.56 | -1.92 | -7.68 | 1.81 | 0.0 | 1.69 | -3.87 | 82.84 | -118.8 | 15.55 | 0.0 | 0.0 | 257.05 | -1.74 | 15.93 | 140.00 | 11.0 | 32.64 |
| 23Q2 (18) | 0.57 | -3.87 | -31.56 | 1.81 | -0.55 | -26.42 | -22.55 | -61.07 | 37.76 | 15.55 | 0.0 | 0 | 261.61 | 11.72 | 121.18 | 126.13 | 12.95 | 139.38 |
| 23Q1 (17) | 0.59 | -0.52 | -26.71 | 1.82 | -0.55 | 28.17 | -14.00 | 63.74 | 82.43 | 15.55 | 0.0 | 0 | 234.16 | 4.89 | 67.78 | 111.67 | -6.16 | 76.69 |
| 22Q4 (16) | 0.59 | -1.57 | -12.55 | 1.83 | 2.81 | 52.5 | -38.61 | -287.52 | 25.62 | 15.55 | 0.0 | 0 | 223.24 | 0.69 | -16.89 | 119.00 | 12.74 | -30.57 |
| 22Q3 (15) | 0.60 | -27.28 | -17.08 | 1.78 | -27.64 | 50.85 | 20.59 | 156.83 | 130.23 | 15.55 | 0 | 0 | 221.72 | 87.45 | -4.06 | 105.55 | 100.32 | -23.56 |
| 22Q2 (14) | 0.83 | 2.94 | 25.93 | 2.46 | 73.24 | 103.31 | -36.23 | 54.52 | -3.54 | 0.00 | 0 | 0 | 118.28 | -15.25 | -56.83 | 52.69 | -16.63 | -67.38 |
| 22Q1 (13) | 0.81 | 18.7 | -2.56 | 1.42 | 18.33 | 16.39 | -79.67 | -53.48 | -30.91 | 0.00 | 0 | 0 | 139.56 | -48.04 | -28.35 | 63.20 | -63.13 | -29.01 |
| 21Q4 (12) | 0.68 | -6.67 | -11.12 | 1.2 | 1.69 | -6.25 | -51.91 | 23.8 | -22.81 | 0.00 | 0 | 0 | 268.60 | 16.23 | 22.3 | 171.40 | 24.13 | 51.57 |
| 21Q3 (11) | 0.73 | 10.43 | 1.7 | 1.18 | -2.48 | -13.87 | -68.12 | -94.68 | -43.41 | 0.00 | 0 | 0 | 231.10 | -15.66 | -6.06 | 138.08 | -14.51 | -0.02 |
| 21Q2 (10) | 0.66 | -20.35 | 2.42 | 1.21 | -0.82 | -11.03 | -34.99 | 42.51 | 57.98 | 0.00 | 0 | 0 | 274.00 | 40.66 | -13.47 | 161.51 | 81.41 | -10.25 |
| 21Q1 (9) | 0.83 | 8.28 | 42.24 | 1.22 | -4.69 | -2.4 | -60.86 | -43.98 | 10.74 | 0.00 | 0 | 0 | 194.79 | -11.31 | -41.65 | 89.03 | -21.27 | -49.74 |
| 20Q4 (8) | 0.76 | 6.79 | 15.08 | 1.28 | -6.57 | 3.23 | -42.27 | 11.01 | 64.43 | 0.00 | 0 | 0 | 219.62 | -10.72 | -22.67 | 113.08 | -18.12 | 5.86 |
| 20Q3 (7) | 0.72 | 11.21 | 22.91 | 1.37 | 0.74 | 7.03 | -47.50 | 42.95 | 17.32 | 0.00 | 0 | 0 | 246.00 | -22.31 | -21.87 | 138.11 | -23.26 | 2.26 |
| 20Q2 (6) | 0.64 | 10.62 | 16.16 | 1.36 | 8.8 | 4.62 | -83.26 | -22.12 | -106.09 | 0.00 | 0 | 0 | 316.65 | -5.15 | 0.41 | 179.96 | 1.59 | 50.63 |
| 20Q1 (5) | 0.58 | -12.4 | 8.95 | 1.25 | 0.81 | -1.57 | -68.18 | 42.62 | 6.19 | 0.00 | 0 | 0 | 333.84 | 17.54 | -13.19 | 177.14 | 65.83 | 11.37 |
| 19Q4 (4) | 0.66 | 14.06 | 0.0 | 1.24 | -3.12 | 0.0 | -118.82 | -106.82 | 0.0 | 0.00 | 0 | 0.0 | 284.02 | -9.8 | 0.0 | 106.82 | -20.91 | 0.0 |
| 19Q3 (3) | 0.58 | 5.11 | 0.0 | 1.28 | -1.54 | 0.0 | -57.45 | -42.2 | 0.0 | 0.00 | 0 | 0.0 | 314.87 | -0.16 | 0.0 | 135.06 | 13.05 | 0.0 |
| 19Q2 (2) | 0.55 | 3.74 | 0.0 | 1.3 | 2.36 | 0.0 | -40.40 | 44.41 | 0.0 | 0.00 | 0 | 0.0 | 315.37 | -17.99 | 0.0 | 119.47 | -24.89 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -72.68 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 384.55 | 0.0 | 0.0 | 159.06 | 0.0 | 0.0 |
