- 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) | 0.81 | 1.61 | 1.6 | 0 | 67.7 | 72.44 | 72.93 | -50.36 | 0.00 | 0 | 130.96 | 6.42 | 91.43 | -9.36 |
| 2022 (9) | 0.80 | 1.57 | 0 | 0 | 39.26 | 14.13 | 146.92 | -45.45 | 0.00 | 0 | 123.06 | -2.9 | 100.87 | 6.18 |
| 2021 (8) | 0.79 | 4.55 | 0 | 0 | 34.4 | 20.83 | 269.33 | 400.06 | 0.00 | 0 | 126.73 | 8.12 | 95.00 | 17.14 |
| 2020 (7) | 0.75 | 39.23 | 0 | 0 | 28.47 | 6.75 | 53.86 | -90.21 | 0.00 | 0 | 117.21 | -28.53 | 81.10 | -29.64 |
| 2019 (6) | 0.54 | -10.55 | 0 | 0 | 26.67 | 89.55 | 550.35 | -91.91 | 0.00 | 0 | 163.99 | 2.67 | 115.27 | -2.91 |
| 2018 (5) | 0.60 | -3.69 | 0 | 0 | 14.07 | 5.16 | 6798.93 | 0 | 0.00 | 0 | 159.73 | 4.54 | 118.73 | -21.29 |
| 2017 (4) | 0.63 | 15.1 | 0 | 0 | 13.38 | 17.47 | 0.00 | 0 | 0.00 | 0 | 152.80 | -12.15 | 150.85 | -11.84 |
| 2016 (3) | 0.55 | -2.38 | 0 | 0 | 11.39 | -21.23 | 0.00 | 0 | 0.00 | 0 | 173.94 | 3.42 | 171.10 | 3.7 |
| 2015 (2) | 0.56 | -5.11 | 0 | 0 | 14.46 | 6.79 | 0.00 | 0 | 0.00 | 0 | 168.18 | 6.73 | 165.00 | 6.73 |
| 2014 (1) | 0.59 | 7.77 | 0 | 0 | 13.54 | 20.57 | 0.00 | 0 | 0.00 | 0 | 157.57 | -6.85 | 154.59 | -7.08 |
| 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) | 0.81 | -0.79 | 1.61 | 1.6 | -20.0 | 0 | 39.31 | -54.89 | -80.65 | 0.00 | 0 | 0 | 130.96 | 9.94 | 6.42 | 91.43 | 8.27 | -9.36 |
| 23Q3 (19) | 0.82 | -2.61 | 0.32 | 2.0 | 0.0 | 0 | 87.14 | 6.37 | -56.63 | 0.00 | 0 | 0 | 119.12 | 2.63 | -0.94 | 84.45 | -6.78 | -12.74 |
| 23Q2 (18) | 0.84 | -1.58 | -0.36 | 2.0 | -33.33 | 0 | 81.92 | -48.71 | -15.59 | 0.00 | 0 | 0 | 116.07 | 1.84 | 0.14 | 90.59 | -3.45 | 0.12 |
| 23Q1 (17) | 0.86 | 6.86 | 12.57 | 3.0 | 0 | 0 | 159.72 | -21.4 | 84.97 | 0.00 | 0 | 0 | 113.97 | -7.39 | -12.78 | 93.83 | -6.98 | -2.74 |
| 22Q4 (16) | 0.80 | -2.06 | 1.57 | 0 | 0 | 0 | 203.20 | 1.13 | -17.06 | 0.00 | 0 | 0 | 123.06 | 2.34 | -2.9 | 100.87 | 4.23 | 6.18 |
| 22Q3 (15) | 0.82 | -3.27 | 6.02 | 0 | 0 | -100.0 | 200.92 | 107.03 | 67.06 | 0.00 | 0 | 0 | 120.25 | 3.74 | -8.05 | 96.78 | 6.96 | 1.51 |
| 22Q2 (14) | 0.84 | 11.19 | 10.48 | 0 | 0 | 0 | 97.05 | 12.39 | -92.99 | 0.00 | 0 | 0 | 115.91 | -11.3 | -8.26 | 90.48 | -6.21 | -12.54 |
| 22Q1 (13) | 0.76 | -3.58 | 9.11 | 0 | 0 | 0 | 86.35 | -64.75 | -93.33 | 0.00 | 0 | 0 | 130.67 | 3.11 | 3.26 | 96.47 | 1.55 | 7.09 |
| 21Q4 (12) | 0.79 | 2.23 | 4.55 | 0 | -100.0 | 0 | 244.99 | 103.7 | 345.44 | 0.00 | 0 | 0 | 126.73 | -3.1 | 8.12 | 95.00 | -0.36 | 17.14 |
| 21Q3 (11) | 0.77 | 0.8 | -9.65 | 0.4 | 0 | -84.79 | 120.27 | -91.32 | 99.39 | 0.00 | 0 | 0 | 130.78 | 3.51 | 36.03 | 95.34 | -7.84 | 60.67 |
| 21Q2 (10) | 0.76 | 9.81 | -11.51 | 0 | 0 | -100.0 | 1385.35 | 7.04 | 2609.47 | 0.00 | 0 | 0 | 126.34 | -0.17 | 38.32 | 103.45 | 14.84 | 101.66 |
| 21Q1 (9) | 0.70 | -7.6 | -17.28 | 0 | 0 | -100.0 | 1294.26 | 2253.2 | 2481.81 | 0.00 | 0 | 0 | 126.55 | 7.97 | 32.9 | 90.08 | 11.07 | 101.03 |
| 20Q4 (8) | 0.75 | -11.65 | 53.9 | 0 | -100.0 | 0 | 55.00 | -8.82 | -93.16 | 0.00 | 0 | 0 | 117.21 | 21.92 | -40.95 | 81.10 | 36.67 | -48.49 |
| 20Q3 (7) | 0.85 | -1.27 | 68.69 | 2.63 | 29.56 | 0 | 60.32 | 17.97 | -90.54 | 0.00 | 0 | 0 | 96.14 | 5.26 | -49.68 | 59.34 | 15.67 | -61.69 |
| 20Q2 (6) | 0.86 | 2.65 | 50.85 | 2.03 | -38.48 | 0 | 51.13 | 1.99 | -92.92 | 0.00 | 0 | 0 | 91.34 | -4.07 | -45.75 | 51.30 | 14.48 | -59.47 |
| 20Q1 (5) | 0.84 | 71.9 | 61.2 | 3.3 | 0 | 0 | 50.13 | -93.76 | -92.31 | 0.00 | 0 | 0 | 95.22 | -52.03 | -48.64 | 44.81 | -71.54 | -68.19 |
| 19Q4 (4) | 0.49 | -3.16 | 0.0 | 0 | 0 | 0.0 | 803.52 | 25.97 | 0.0 | 0.00 | 0 | 0.0 | 198.48 | 3.88 | 0.0 | 157.44 | 1.65 | 0.0 |
| 19Q3 (3) | 0.51 | -11.72 | 0.0 | 0 | 0 | 0.0 | 637.87 | -11.71 | 0.0 | 0.00 | 0 | 0.0 | 191.06 | 13.47 | 0.0 | 154.88 | 22.36 | 0.0 |
| 19Q2 (2) | 0.57 | 9.69 | 0.0 | 0 | 0 | 0.0 | 722.45 | 10.77 | 0.0 | 0.00 | 0 | 0.0 | 168.38 | -9.18 | 0.0 | 126.58 | -10.15 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 652.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 185.40 | 0.0 | 0.0 | 140.88 | 0.0 | 0.0 |
