- 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) | 0.35 | 24.89 | 1.34 | 7.2 | 3.7 | 11.45 | -4.68 | 0 | 0.00 | 0 | 175.35 | -15.43 | 127.15 | -8.26 |
| 2022 (9) | 0.28 | -13.11 | 1.25 | -17.22 | 3.32 | -26.22 | -22.42 | 0 | 0.00 | 0 | 207.35 | 26.45 | 138.60 | 10.36 |
| 2021 (8) | 0.32 | 23.3 | 1.51 | 214.58 | 4.5 | 45.16 | -13.16 | 0 | 0.00 | 0 | 163.98 | -16.3 | 125.59 | -6.07 |
| 2020 (7) | 0.26 | 33.91 | 0.48 | 71.43 | 3.1 | 8.39 | -49.73 | 0 | 0.00 | 0 | 195.91 | -22.53 | 133.71 | -29.15 |
| 2019 (6) | 0.19 | 6.27 | 0.28 | 0.0 | 2.86 | -32.55 | -77.39 | 0 | 0.00 | 0 | 252.87 | -20.24 | 188.71 | -22.56 |
| 2018 (5) | 0.18 | 9.36 | 0.28 | -50.0 | 4.24 | -25.35 | -236.14 | 0 | 0.00 | 0 | 317.03 | -24.88 | 243.70 | -10.8 |
| 2017 (4) | 0.17 | -26.64 | 0.56 | -6.67 | 5.68 | -50.22 | -77.07 | 0 | 0.00 | 0 | 422.04 | 28.45 | 273.22 | 36.9 |
| 2016 (3) | 0.23 | -25.88 | 0.6 | -46.43 | 11.41 | -2.23 | 21.48 | 0 | 0.00 | 0 | 328.57 | 34.15 | 199.57 | 37.92 |
| 2015 (2) | 0.31 | 21.23 | 1.12 | 80.65 | 11.67 | -28.8 | -129.54 | 0 | 0.00 | 0 | 244.93 | -19.17 | 144.70 | -14.55 |
| 2014 (1) | 0.25 | -8.09 | 0.62 | -31.11 | 16.39 | -24.82 | -74.45 | 0 | 0.00 | 0 | 303.00 | 6.16 | 169.33 | 1.46 |
| 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) | 0.35 | 20.5 | 24.89 | 1.34 | 0.0 | 7.2 | -8.87 | 2.1 | -2117.5 | 0.00 | 0 | 0 | 175.35 | -14.83 | -15.43 | 127.15 | -15.91 | -8.26 |
| 23Q3 (19) | 0.29 | 4.55 | 15.83 | 1.34 | 1.52 | 44.09 | -9.06 | 6.79 | -1432.35 | 0.00 | 0 | 0 | 205.88 | -5.34 | -9.31 | 151.20 | -5.42 | -0.36 |
| 23Q2 (18) | 0.28 | 2.82 | 2.9 | 1.32 | -1.49 | 10.0 | -9.72 | -192.48 | 84.08 | 0.00 | 0 | 0 | 217.50 | 0.55 | 2.1 | 159.86 | 10.2 | 5.46 |
| 23Q1 (17) | 0.27 | -3.58 | -5.8 | 1.34 | 7.2 | -12.99 | 10.51 | 2727.5 | 121.38 | 0.00 | 0 | 0 | 216.30 | 4.32 | 1.76 | 145.06 | 4.66 | -12.88 |
| 22Q4 (16) | 0.28 | 11.75 | -13.11 | 1.25 | 34.41 | -17.22 | -0.40 | -158.82 | -123.26 | 0.00 | 0 | 0 | 207.35 | -8.66 | 26.45 | 138.60 | -8.66 | 10.36 |
| 22Q3 (15) | 0.25 | -7.13 | -29.32 | 0.93 | -22.5 | -43.98 | 0.68 | 101.11 | 102.43 | 0.00 | 0 | 0 | 227.01 | 6.57 | 45.45 | 151.74 | 0.1 | 36.03 |
| 22Q2 (14) | 0.27 | -5.87 | -23.75 | 1.2 | -22.08 | -24.53 | -61.04 | -24.17 | -314.96 | 0.00 | 0 | 0 | 213.02 | 0.22 | 32.64 | 151.59 | -8.95 | 37.72 |
| 22Q1 (13) | 0.29 | -11.06 | 0.03 | 1.54 | 1.99 | 73.03 | -49.16 | -2958.14 | -469.64 | 0.00 | 0 | 0 | 212.56 | 29.63 | 15.45 | 166.50 | 32.57 | 39.07 |
| 21Q4 (12) | 0.32 | -9.1 | 23.3 | 1.51 | -9.04 | 214.58 | 1.72 | 106.14 | 101.25 | 0.00 | 0 | 0 | 163.98 | 5.07 | -16.3 | 125.59 | 12.59 | -6.07 |
| 21Q3 (11) | 0.35 | 0.2 | 67.85 | 1.66 | 4.4 | 361.11 | -28.00 | -90.35 | -160.36 | 0.00 | 0 | 0 | 156.07 | -2.82 | -35.02 | 111.55 | 1.34 | -40.83 |
| 21Q2 (10) | 0.35 | 23.49 | 71.59 | 1.59 | 78.65 | 341.67 | -14.71 | -70.45 | -111.79 | 0.00 | 0 | 0 | 160.60 | -12.77 | -33.12 | 110.07 | -8.06 | -40.53 |
| 21Q1 (9) | 0.29 | 9.62 | 36.17 | 0.89 | 85.42 | 217.86 | -8.63 | 93.71 | 95.06 | 0.00 | 0 | 0 | 184.11 | -6.02 | -15.44 | 119.72 | -10.46 | -21.09 |
| 20Q4 (8) | 0.26 | 23.76 | 33.91 | 0.48 | 33.33 | 71.43 | -137.15 | -395.65 | -3.11 | 0.00 | 0 | 0 | 195.91 | -18.44 | -22.53 | 133.71 | -29.08 | -29.15 |
| 20Q3 (7) | 0.21 | 2.43 | 10.07 | 0.36 | 0.0 | 24.14 | 46.39 | -62.8 | 181.49 | 0.00 | 0 | 0 | 240.19 | 0.02 | -13.21 | 188.54 | 1.86 | -8.75 |
| 20Q2 (6) | 0.21 | -2.0 | 3.57 | 0.36 | 28.57 | 24.14 | 124.72 | 171.43 | 259.75 | 0.00 | 0 | 0 | 240.14 | 10.29 | -15.36 | 185.10 | 22.0 | -13.53 |
| 20Q1 (5) | 0.21 | 7.8 | 6.49 | 0.28 | 0.0 | 0.0 | -174.61 | -31.28 | -186.06 | 0.00 | 0 | 0 | 217.73 | -13.9 | -27.22 | 151.72 | -19.6 | -33.82 |
| 19Q4 (4) | 0.19 | 1.72 | 0.0 | 0.28 | -3.45 | 0.0 | -133.01 | -133.64 | 0.0 | 0.00 | 0 | 0.0 | 252.87 | -8.63 | 0.0 | 188.71 | -8.67 | 0.0 |
| 19Q3 (3) | 0.19 | -3.62 | 0.0 | 0.29 | 0.0 | 0.0 | -56.93 | 27.08 | 0.0 | 0.00 | 0 | 0.0 | 276.75 | -2.45 | 0.0 | 206.63 | -3.48 | 0.0 |
| 19Q2 (2) | 0.20 | 0.76 | 0.0 | 0.29 | 3.57 | 0.0 | -78.07 | -27.9 | 0.0 | 0.00 | 0 | 0.0 | 283.71 | -5.16 | 0.0 | 214.07 | -6.63 | 0.0 |
| 19Q1 (1) | 0.20 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -61.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 299.16 | 0.0 | 0.0 | 229.27 | 0.0 | 0.0 |
