- 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) | 0.33 | 3.3 | 2.55 | -10.21 | 11.49 | -30.41 | -26.69 | 0 | 0.00 | 0 | 241.98 | -13.61 | 111.60 | -40.78 |
| 2022 (9) | 0.32 | -9.04 | 2.84 | -0.35 | 16.51 | -20.93 | 14.35 | -43.99 | 0.00 | 0 | 280.09 | 3.24 | 188.45 | 3.44 |
| 2021 (8) | 0.35 | -20.99 | 2.85 | -23.18 | 20.88 | 18.23 | 25.62 | 67.23 | 0.00 | 0 | 271.31 | -5.56 | 182.19 | -15.68 |
| 2020 (7) | 0.44 | -5.94 | 3.71 | -46.46 | 17.66 | -2.38 | 15.32 | 0 | 0.00 | 0 | 287.29 | 58.82 | 216.07 | 52.25 |
| 2019 (6) | 0.47 | 144.67 | 6.93 | 0 | 18.09 | -38.22 | -25.22 | 0 | 0.00 | 0 | 180.89 | -67.08 | 141.92 | -65.49 |
| 2018 (5) | 0.19 | -37.27 | 0 | 0 | 29.28 | 36.19 | 716.45 | 1225.04 | 0.00 | 0 | 549.56 | 86.09 | 411.28 | 84.33 |
| 2017 (4) | 0.30 | -7.86 | 2.48 | 82.35 | 21.5 | -2.14 | 54.07 | 30.64 | 0.00 | 0 | 295.32 | 26.75 | 223.12 | 55.93 |
| 2016 (3) | 0.33 | -23.97 | 1.36 | -46.88 | 21.97 | -2.79 | 41.39 | 14.34 | 0.00 | 0 | 233.00 | 27.77 | 143.09 | 23.33 |
| 2015 (2) | 0.43 | -12.57 | 2.56 | -24.26 | 22.6 | 56.84 | 36.20 | -17.05 | 0.00 | 0 | 182.36 | 36.26 | 116.02 | 52.52 |
| 2014 (1) | 0.50 | 143.28 | 3.38 | 514.55 | 14.41 | 1.62 | 43.64 | 76.97 | 0.00 | 0 | 133.83 | -59.3 | 76.07 | -58.57 |
| 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) | 0.33 | -16.02 | 3.3 | 2.55 | -26.51 | -10.21 | -13.88 | -33.59 | -1613.58 | 8.00 | 0 | 0 | 241.98 | 16.91 | -13.61 | 111.60 | 4.15 | -40.78 |
| 23Q3 (19) | 0.39 | 15.36 | 16.85 | 3.47 | 23.05 | 30.94 | -10.39 | 70.63 | -114.92 | 0.00 | 0 | 0 | 206.98 | -13.77 | -27.19 | 107.15 | -21.16 | -41.06 |
| 23Q2 (18) | 0.34 | 4.71 | -7.51 | 2.82 | -0.7 | 15.57 | -35.38 | 35.65 | -728.57 | 0.00 | 0 | 0 | 240.03 | -8.33 | -4.17 | 135.91 | -15.59 | -12.27 |
| 23Q1 (17) | 0.32 | 1.84 | -3.11 | 2.84 | 0.0 | 5.97 | -54.98 | -6687.65 | -2099.2 | 0.00 | 0 | 0 | 261.85 | -6.51 | -7.07 | 161.01 | -14.56 | -16.25 |
| 22Q4 (16) | 0.32 | -5.0 | -9.04 | 2.84 | 7.17 | -0.35 | -0.81 | -101.16 | -102.37 | 0.00 | 0 | 0 | 280.09 | -1.47 | 3.24 | 188.45 | 3.67 | 3.44 |
| 22Q3 (15) | 0.33 | -8.7 | -16.17 | 2.65 | 8.61 | 103.85 | 69.63 | 1730.68 | 30.54 | 0.00 | 0 | 0 | 284.27 | 13.49 | -31.23 | 181.78 | 17.35 | -22.83 |
| 22Q2 (14) | 0.36 | 9.69 | 5.37 | 2.44 | -8.96 | 397.96 | -4.27 | -70.8 | -119.61 | 0.00 | 0 | 0 | 250.47 | -11.11 | -57.42 | 154.91 | -19.42 | -54.08 |
| 22Q1 (13) | 0.33 | -4.39 | -24.18 | 2.68 | -5.96 | -21.64 | -2.50 | -107.31 | -126.15 | 0.00 | 0 | 0 | 281.78 | 3.86 | -9.2 | 192.25 | 5.52 | -10.01 |
| 21Q4 (12) | 0.35 | -12.46 | -20.99 | 2.85 | 119.23 | -23.18 | 34.22 | -35.85 | 239.15 | 0.00 | 0 | 0 | 271.31 | -34.37 | -5.56 | 182.19 | -22.65 | -15.68 |
| 21Q3 (11) | 0.40 | 14.76 | 14.73 | 1.3 | 165.31 | -59.63 | 53.34 | 145.02 | 102.89 | 0.00 | 0 | 0 | 413.37 | -29.73 | 63.43 | 235.55 | -30.18 | 36.38 |
| 21Q2 (10) | 0.34 | -21.06 | 21.28 | 0.49 | -85.67 | -79.32 | 21.77 | 127.72 | 1296.15 | 0.00 | 0 | 0 | 588.30 | 89.57 | 95.16 | 337.36 | 57.92 | 62.6 |
| 21Q1 (9) | 0.44 | -0.36 | 32.04 | 3.42 | -7.82 | 11.76 | 9.56 | -5.25 | -56.51 | 0.00 | 0 | 0 | 310.33 | 8.02 | 20.52 | 213.63 | -1.13 | 16.34 |
| 20Q4 (8) | 0.44 | 27.11 | -5.94 | 3.71 | 15.22 | -46.46 | 10.09 | -61.62 | -1.08 | 0.00 | 0 | 0 | 287.29 | 13.58 | 58.82 | 216.07 | 25.11 | 52.25 |
| 20Q3 (7) | 0.34 | 21.32 | -20.91 | 3.22 | 35.86 | 1.58 | 26.29 | 1544.51 | 144.86 | 0.00 | 0 | 0 | 252.93 | -16.1 | 27.39 | 172.71 | -16.76 | 17.59 |
| 20Q2 (6) | 0.28 | -14.06 | -3.56 | 2.37 | -22.55 | 7800.0 | -1.82 | -108.28 | 99.96 | 0.00 | 0 | 0 | 301.45 | 17.07 | -2.47 | 207.48 | 12.99 | -5.7 |
| 20Q1 (5) | 0.33 | -29.03 | 64.74 | 3.06 | -55.84 | 0 | 21.98 | 115.49 | 103.55 | 0.00 | 0 | 0 | 257.50 | 42.35 | -50.28 | 183.63 | 29.39 | -51.77 |
| 19Q4 (4) | 0.47 | 6.88 | 0.0 | 6.93 | 118.61 | 0.0 | 10.20 | 117.41 | 0.0 | 0.00 | 0 | 0.0 | 180.89 | -8.89 | 0.0 | 141.92 | -3.37 | 0.0 |
| 19Q3 (3) | 0.44 | 47.93 | 0.0 | 3.17 | 10466.67 | 0.0 | -58.60 | 98.58 | 0.0 | 0.00 | 0 | 0.0 | 198.55 | -35.76 | 0.0 | 146.87 | -33.25 | 0.0 |
| 19Q2 (2) | 0.29 | 46.81 | 0.0 | 0.03 | 0 | 0.0 | -4135.06 | -567.87 | 0.0 | 0.00 | 0 | 0.0 | 309.08 | -40.32 | 0.0 | 220.03 | -42.21 | 0.0 |
| 19Q1 (1) | 0.20 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -619.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 517.92 | 0.0 | 0.0 | 380.71 | 0.0 | 0.0 |
