- 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) | 0.21 | -26.03 | 0.36 | -18.18 | 0.12 | 0.0 | 1.31 | 0 | 0.00 | 0 | 668.52 | 76.07 | 643.40 | 87.13 |
| 2022 (9) | 0.28 | 8.09 | 0.44 | 37.5 | 0.12 | -47.83 | -22.57 | 0 | 0.00 | 0 | 379.69 | -6.68 | 343.82 | -8.24 |
| 2021 (8) | 0.26 | -59.6 | 0.32 | -77.3 | 0.23 | -78.1 | -33.21 | 0 | 0.00 | 0 | 406.86 | 252.47 | 374.69 | 692.99 |
| 2020 (7) | 0.65 | 19.83 | 1.41 | -21.23 | 1.05 | -67.89 | -68.07 | 0 | 0.00 | 0 | 115.43 | -15.06 | 47.25 | -41.75 |
| 2019 (6) | 0.54 | 60.11 | 1.79 | 250.98 | 3.27 | -18.66 | -93.71 | 0 | 0.00 | 0 | 135.90 | -39.93 | 81.12 | -47.99 |
| 2018 (5) | 0.34 | -20.17 | 0.51 | -84.45 | 4.02 | 3.61 | -23.19 | 0 | 0.00 | 0 | 226.25 | 92.21 | 155.97 | 80.29 |
| 2017 (4) | 0.42 | 2.72 | 3.28 | 2.18 | 3.88 | 8.99 | 1.43 | 0 | 0.00 | 0 | 117.71 | -0.16 | 86.51 | 2.71 |
| 2016 (3) | 0.41 | 1.7 | 3.21 | -10.08 | 3.56 | -42.49 | -5.53 | 0 | 14.48 | 0.0 | 117.90 | -73.15 | 84.23 | -74.06 |
| 2015 (2) | 0.41 | -2.46 | 3.57 | -7.03 | 6.19 | 119.5 | 4.79 | 0 | 14.48 | 0 | 439.05 | -25.93 | 324.67 | 286.28 |
| 2014 (1) | 0.42 | -5.89 | 3.84 | 0.26 | 2.82 | -15.06 | -3.75 | 0 | 0.00 | 0 | 592.76 | 40.46 | 84.05 | -13.28 |
| 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) | 0.21 | -2.92 | -26.03 | 0.36 | -12.2 | -18.18 | -21.46 | 79.94 | 45.14 | 2.17 | 0.0 | 225.0 | 668.52 | 28.44 | 76.07 | 643.40 | 31.7 | 87.13 |
| 23Q3 (19) | 0.22 | 13.17 | -13.44 | 0.41 | 5.13 | 64.0 | -106.99 | -668.19 | -235.69 | 2.17 | 0.0 | 225.0 | 520.48 | -16.16 | 15.3 | 488.55 | -16.35 | 23.12 |
| 23Q2 (18) | 0.19 | -7.88 | -26.8 | 0.39 | 0.0 | 143.75 | 18.83 | -82.37 | 118.97 | 2.17 | 364.29 | -27.78 | 620.80 | 11.41 | 106.82 | 584.07 | 18.75 | 125.74 |
| 23Q1 (17) | 0.21 | -26.92 | -26.16 | 0.39 | -11.36 | 18.18 | 106.78 | 372.96 | 655.86 | 0.47 | -30.0 | -84.44 | 557.24 | 46.76 | 68.8 | 491.85 | 43.05 | 66.28 |
| 22Q4 (16) | 0.28 | 13.6 | 8.09 | 0.44 | 76.0 | 37.5 | -39.12 | -149.61 | -219.05 | 0.67 | 0.0 | -77.78 | 379.69 | -15.89 | -6.68 | 343.82 | -13.36 | -8.24 |
| 22Q3 (15) | 0.25 | -4.3 | -16.38 | 0.25 | 56.25 | -50.0 | 78.85 | 179.43 | 205.75 | 0.67 | -77.78 | 0 | 451.40 | 50.38 | 95.65 | 396.82 | 53.37 | 96.0 |
| 22Q2 (14) | 0.26 | -7.07 | -17.07 | 0.16 | -51.52 | -80.25 | -99.27 | -416.76 | -24.06 | 3.00 | 0.0 | 0 | 300.17 | -9.07 | 7.87 | 258.74 | -12.53 | 66.09 |
| 22Q1 (13) | 0.28 | 6.99 | -48.47 | 0.33 | 3.12 | -76.6 | -19.21 | -158.46 | -76.08 | 3.00 | 0.0 | 0 | 330.12 | -18.86 | 126.64 | 295.79 | -21.06 | 285.04 |
| 21Q4 (12) | 0.26 | -12.11 | -59.6 | 0.32 | -36.0 | -77.3 | 32.86 | 144.07 | 120.74 | 3.00 | 0 | 0 | 406.86 | 76.34 | 252.47 | 374.69 | 85.07 | 692.99 |
| 21Q3 (11) | 0.30 | -5.1 | -41.8 | 0.5 | -38.27 | -62.69 | -74.56 | 6.82 | -371.9 | 0.00 | 0 | 0 | 230.72 | -17.09 | 100.64 | 202.46 | 29.97 | 320.91 |
| 21Q2 (10) | 0.31 | -42.26 | -44.92 | 0.81 | -42.55 | -50.31 | -80.02 | -633.46 | -44.81 | 0.00 | 0 | 0 | 278.27 | 91.04 | 108.22 | 155.78 | 102.79 | 191.18 |
| 21Q1 (9) | 0.54 | -16.12 | -3.22 | 1.41 | 0.0 | -11.32 | -10.91 | 93.11 | 80.96 | 0.00 | 0 | 0 | 145.66 | 26.19 | 16.64 | 76.82 | 62.58 | 32.95 |
| 20Q4 (8) | 0.65 | 26.62 | 19.83 | 1.41 | 5.22 | -21.23 | -158.40 | -902.53 | -50.34 | 0.00 | 0 | 0 | 115.43 | 0.38 | -15.06 | 47.25 | -1.77 | -41.87 |
| 20Q3 (7) | 0.51 | -10.19 | 2.87 | 1.34 | -17.79 | -25.14 | -15.80 | 71.41 | 69.13 | 0.00 | 0 | 0 | 114.99 | -13.96 | -19.86 | 48.10 | -10.09 | -47.57 |
| 20Q2 (6) | 0.57 | 1.46 | 29.39 | 1.63 | 2.52 | 2.52 | -55.26 | 3.56 | 34.15 | 0.00 | 0 | 0 | 133.64 | 7.01 | -16.64 | 53.50 | -7.41 | -48.21 |
| 20Q1 (5) | 0.56 | 3.86 | 77.14 | 1.59 | -11.17 | 87.06 | -57.30 | 45.62 | 83.58 | 0.00 | 0 | 0 | 124.88 | -8.11 | -48.27 | 57.78 | -28.91 | -58.89 |
| 19Q4 (4) | 0.54 | 8.7 | 0.0 | 1.79 | 0.0 | 0.0 | -105.36 | -105.82 | 0.0 | 0.00 | 0 | 0.0 | 135.90 | -5.29 | 0.0 | 81.28 | -11.41 | 0.0 |
| 19Q3 (3) | 0.50 | 12.96 | 0.0 | 1.79 | 12.58 | 0.0 | -51.19 | 39.0 | 0.0 | 0.00 | 0 | 0.0 | 143.49 | -10.49 | 0.0 | 91.75 | -11.19 | 0.0 |
| 19Q2 (2) | 0.44 | 38.9 | 0.0 | 1.59 | 87.06 | 0.0 | -83.92 | 75.95 | 0.0 | 0.00 | 0 | 0.0 | 160.31 | -33.59 | 0.0 | 103.31 | -26.5 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | -348.95 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 241.39 | 0.0 | 0.0 | 140.56 | 0.0 | 0.0 |
