- 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) | 0.75 | 3.08 | 1.39 | -6.71 | 0.98 | -43.68 | -3.83 | 0 | 0.00 | 0 | 170.65 | -2.38 | 146.38 | -2.0 |
| 2022 (9) | 0.72 | -7.25 | 1.49 | -5.7 | 1.74 | -68.36 | 1.53 | 0 | 0.00 | 0 | 174.81 | 21.92 | 149.36 | 23.42 |
| 2021 (8) | 0.78 | 4.42 | 1.58 | -1.25 | 5.5 | 38.19 | -1.69 | 0 | 0.00 | 0 | 143.38 | -5.57 | 121.02 | -1.23 |
| 2020 (7) | 0.75 | 10.61 | 1.6 | 0.0 | 3.98 | -34.86 | -6.68 | 0 | 0.00 | 0 | 151.83 | -12.56 | 122.53 | -12.15 |
| 2019 (6) | 0.68 | 11.47 | 1.6 | -3.61 | 6.11 | -21.97 | -5.03 | 0 | 0.00 | 0 | 173.64 | 25.74 | 139.47 | 87.18 |
| 2018 (5) | 0.61 | 8.19 | 1.66 | 0.61 | 7.83 | 11.86 | -19.88 | 0 | 0.00 | 0 | 138.09 | -4.82 | 74.51 | -28.52 |
| 2017 (4) | 0.56 | 26.04 | 1.65 | 57.14 | 7.0 | -33.33 | -32.92 | 0 | 0.00 | 0 | 145.09 | -22.07 | 104.24 | -17.74 |
| 2016 (3) | 0.44 | -5.41 | 1.05 | -40.34 | 10.5 | -1.59 | 2.46 | 0 | 0.00 | 0 | 186.19 | 9.25 | 126.72 | 26.43 |
| 2015 (2) | 0.47 | -3.87 | 1.76 | 4.76 | 10.67 | 3.49 | -4.98 | 0 | 0.00 | 0 | 170.42 | 5.15 | 100.23 | -16.07 |
| 2014 (1) | 0.49 | 0.12 | 1.68 | 1.82 | 10.31 | -7.95 | -17.18 | 0 | 0.00 | 0 | 162.08 | -4.69 | 119.42 | -5.47 |
| 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) | 0.75 | 1.37 | 3.08 | 1.39 | 0.0 | -6.71 | -1.57 | 67.09 | 57.1 | 0.00 | 0 | 0 | 170.65 | -4.6 | -2.38 | 146.38 | -6.32 | -2.0 |
| 23Q3 (19) | 0.74 | 2.14 | 1.46 | 1.39 | 2.96 | -12.03 | -4.77 | -5.53 | -146.13 | 0.00 | 0 | 0 | 178.88 | -3.04 | 4.64 | 156.26 | -3.77 | 7.21 |
| 23Q2 (18) | 0.72 | -1.21 | -3.66 | 1.35 | -9.4 | -14.56 | -4.52 | -2.49 | -74.52 | 0.00 | 0 | 0 | 184.49 | 3.82 | 13.11 | 162.38 | 3.67 | 22.51 |
| 23Q1 (17) | 0.73 | 0.77 | -1.62 | 1.49 | 0.0 | -5.7 | -4.41 | -20.49 | -325.0 | 0.00 | 0 | 0 | 177.71 | 1.66 | 5.5 | 156.63 | 4.87 | 14.08 |
| 22Q4 (16) | 0.72 | -0.22 | -7.25 | 1.49 | -5.7 | -5.7 | -3.66 | -135.4 | -170.38 | 0.00 | 0 | 0 | 174.81 | 2.26 | 21.92 | 149.36 | 2.48 | 23.42 |
| 22Q3 (15) | 0.73 | -3.02 | -9.92 | 1.58 | 0.0 | 0.0 | 10.34 | 499.23 | 233.55 | 0.00 | 0 | 0 | 170.94 | 4.81 | 27.98 | 145.75 | 9.97 | 71.71 |
| 22Q2 (14) | 0.75 | 0.89 | -5.47 | 1.58 | 0.0 | -0.63 | -2.59 | -232.14 | 71.82 | 0.00 | 0 | 0 | 163.10 | -3.18 | 18.25 | 132.54 | -3.47 | 38.92 |
| 22Q1 (13) | 0.74 | -5.0 | -0.58 | 1.58 | 0.0 | -1.25 | 1.96 | -62.31 | 133.79 | 0.00 | 0 | 0 | 168.45 | 17.49 | 8.43 | 137.30 | 13.45 | 14.34 |
| 21Q4 (12) | 0.78 | -3.09 | 4.42 | 1.58 | 0.0 | -1.25 | 5.20 | 67.74 | 677.78 | 0.00 | 0 | 0 | 143.38 | 7.34 | -5.57 | 121.02 | 42.58 | -1.23 |
| 21Q3 (11) | 0.81 | 1.77 | 8.42 | 1.58 | -0.63 | -1.25 | 3.10 | 133.73 | -28.74 | 0.00 | 0 | 0 | 133.57 | -3.16 | -10.96 | 84.88 | -11.04 | -30.77 |
| 21Q2 (10) | 0.79 | 6.12 | 10.29 | 1.59 | -0.62 | -0.62 | -9.19 | -58.45 | 51.78 | 0.00 | 0 | 0 | 137.93 | -11.21 | -13.7 | 95.41 | -20.54 | -28.3 |
| 21Q1 (9) | 0.75 | -0.23 | 9.01 | 1.6 | 0.0 | 0.0 | -5.80 | -544.44 | 49.39 | 0.00 | 0 | 0 | 155.35 | 2.32 | -10.05 | 120.08 | -2.0 | -16.4 |
| 20Q4 (8) | 0.75 | 0.62 | 10.61 | 1.6 | 0.0 | 0.0 | -0.90 | -120.69 | 95.54 | 0.00 | 0 | 0 | 151.83 | 1.21 | -12.56 | 122.53 | -0.07 | -12.15 |
| 20Q3 (7) | 0.74 | 3.53 | 13.62 | 1.6 | 0.0 | 11.11 | 4.35 | 122.82 | 176.05 | 0.00 | 0 | 0 | 150.01 | -6.14 | -17.49 | 122.61 | -7.85 | -16.86 |
| 20Q2 (6) | 0.72 | 4.88 | 8.85 | 1.6 | 0.0 | -4.19 | -19.06 | -66.32 | -370.62 | 0.00 | 0 | 0 | 159.82 | -7.46 | -9.64 | 133.06 | -7.37 | -7.45 |
| 20Q1 (5) | 0.68 | 1.24 | 9.55 | 1.6 | 0.0 | -3.61 | -11.46 | 43.21 | -279.06 | 0.00 | 0 | 0 | 172.70 | -0.54 | 16.72 | 143.64 | 2.99 | 25.66 |
| 19Q4 (4) | 0.68 | 3.35 | 0.0 | 1.6 | 11.11 | 0.0 | -20.18 | -252.8 | 0.0 | 0.00 | 0 | 0.0 | 173.64 | -4.49 | 0.0 | 139.47 | -5.42 | 0.0 |
| 19Q3 (3) | 0.65 | -0.82 | 0.0 | 1.44 | -13.77 | 0.0 | -5.72 | -41.23 | 0.0 | 0.00 | 0 | 0.0 | 181.80 | 2.79 | 0.0 | 147.47 | 2.57 | 0.0 |
| 19Q2 (2) | 0.66 | 5.56 | 0.0 | 1.67 | 0.6 | 0.0 | -4.05 | -163.28 | 0.0 | 0.00 | 0 | 0.0 | 176.87 | 19.54 | 0.0 | 143.77 | 25.77 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 6.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 147.96 | 0.0 | 0.0 | 114.31 | 0.0 | 0.0 |
