- 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) | 0.40 | 2.43 | 0 | 0 | 41.86 | -17.37 | 49.54 | 164.07 | 0.00 | 0 | 256.86 | -9.94 | 209.72 | 13.63 |
| 2022 (9) | 0.39 | -10.38 | 8.5 | 21.43 | 50.66 | -4.88 | 18.76 | -68.83 | 0.00 | 0 | 285.22 | 16.67 | 184.56 | 9.43 |
| 2021 (8) | 0.44 | -11.94 | 7.0 | -27.39 | 53.26 | -21.25 | 60.19 | 79.67 | 0.00 | 0 | 244.46 | -0.55 | 168.66 | 0.76 |
| 2020 (7) | 0.50 | 1.12 | 9.64 | -3.89 | 67.63 | 6.81 | 33.50 | 86.53 | 1.34 | -74.64 | 245.82 | -16.24 | 167.38 | -15.01 |
| 2019 (6) | 0.49 | 3.64 | 10.03 | -19.7 | 63.32 | -7.21 | 17.96 | 17.93 | 5.27 | 35.93 | 293.47 | 8.41 | 196.95 | 9.47 |
| 2018 (5) | 0.47 | -6.69 | 12.49 | -27.55 | 68.24 | 19.01 | 15.23 | 62.37 | 3.88 | -17.09 | 270.71 | 20.08 | 179.91 | 14.2 |
| 2017 (4) | 0.51 | 15.57 | 17.24 | 33.64 | 57.34 | 10.95 | 9.38 | 186.85 | 4.68 | -81.29 | 225.45 | -28.6 | 157.54 | -39.82 |
| 2016 (3) | 0.44 | 2.62 | 12.9 | -14.0 | 51.68 | 2.89 | 3.27 | 0 | 25.00 | 293.75 | 315.75 | -17.19 | 261.79 | -14.19 |
| 2015 (2) | 0.43 | 1.3 | 15.0 | -9.26 | 50.23 | -28.27 | -5.89 | 0 | 6.35 | 0.0 | 381.31 | 8.69 | 305.08 | 6.51 |
| 2014 (1) | 0.42 | 2.68 | 16.53 | 25.13 | 70.03 | 8.3 | 13.50 | -71.25 | 6.35 | 0 | 350.81 | 33.39 | 286.42 | 28.8 |
| 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) | 0.40 | 4.0 | 2.43 | 0 | -100.0 | -100.0 | 153.54 | 135.49 | 604.31 | 0.00 | 0 | 0 | 256.86 | -6.57 | -9.94 | 209.72 | -2.42 | 13.63 |
| 23Q3 (19) | 0.39 | 0.63 | 1.23 | 2.0 | 100.0 | -70.15 | 65.20 | 68.78 | 127.42 | 0.00 | 0 | 0 | 274.91 | -1.09 | -6.96 | 214.92 | 2.83 | 8.77 |
| 23Q2 (18) | 0.38 | 5.98 | -14.19 | 1.0 | -84.13 | -84.62 | 38.63 | 20.61 | 393.99 | 0.00 | 0 | 0 | 277.94 | -12.04 | 16.35 | 209.01 | -3.52 | 26.21 |
| 23Q1 (17) | 0.36 | -7.64 | -9.38 | 6.3 | -25.88 | -19.23 | 32.03 | 46.93 | 20.28 | 0.00 | 0 | 0 | 315.99 | 10.79 | 14.35 | 216.63 | 17.38 | 21.54 |
| 22Q4 (16) | 0.39 | 2.79 | -10.38 | 8.5 | 26.87 | 21.43 | 21.80 | -23.96 | -11.67 | 0.00 | 0 | 0 | 285.22 | -3.48 | 16.67 | 184.56 | -6.59 | 9.43 |
| 22Q3 (15) | 0.38 | -14.7 | -9.96 | 6.7 | 3.08 | 3.08 | 28.67 | 266.62 | -58.23 | 0.00 | 0 | 0 | 295.49 | 23.69 | 15.78 | 197.59 | 19.32 | 7.3 |
| 22Q2 (14) | 0.45 | 11.91 | 5.78 | 6.5 | -16.67 | -31.51 | 7.82 | -70.63 | -85.62 | 0.00 | 0 | -100.0 | 238.89 | -13.55 | -18.82 | 165.60 | -7.09 | -21.77 |
| 22Q1 (13) | 0.40 | -8.66 | -5.61 | 7.8 | 11.43 | -18.67 | 26.63 | 7.9 | -68.78 | 0.00 | 0 | -100.0 | 276.33 | 13.04 | -12.49 | 178.24 | 5.68 | -21.54 |
| 21Q4 (12) | 0.44 | 3.26 | -11.94 | 7.0 | 7.69 | -27.39 | 24.68 | -64.04 | 22.66 | 0.00 | 0 | -100.0 | 244.46 | -4.21 | -0.55 | 168.66 | -8.41 | 0.76 |
| 21Q3 (11) | 0.42 | 0.21 | -18.16 | 6.5 | -31.51 | -35.58 | 68.64 | 26.25 | 118.81 | 0.00 | -100.0 | -100.0 | 255.21 | -13.27 | 5.4 | 184.14 | -13.01 | 25.32 |
| 21Q2 (10) | 0.42 | -0.14 | -15.27 | 9.49 | -1.04 | -12.45 | 54.37 | -36.26 | 74.88 | 3.47 | -4.36 | -71.81 | 294.27 | -6.81 | 6.27 | 211.69 | -6.81 | 14.73 |
| 21Q1 (9) | 0.42 | -14.79 | -5.71 | 9.59 | -0.52 | -6.89 | 85.30 | 323.96 | 70.63 | 3.62 | -31.88 | -45.58 | 315.76 | 28.45 | -6.96 | 227.16 | 35.72 | -1.67 |
| 20Q4 (8) | 0.50 | -4.03 | 1.12 | 9.64 | -4.46 | -3.89 | 20.12 | -35.86 | -2.52 | 5.32 | -21.44 | -85.99 | 245.82 | 1.52 | -16.24 | 167.38 | 13.92 | -15.01 |
| 20Q3 (7) | 0.52 | 3.76 | -1.6 | 10.09 | -6.92 | -10.63 | 31.37 | 0.9 | 150.56 | 6.77 | -44.92 | -67.89 | 242.14 | -12.56 | -3.38 | 146.93 | -20.37 | -8.62 |
| 20Q2 (6) | 0.50 | 11.12 | 9.02 | 10.84 | 5.24 | -2.43 | 31.09 | -37.81 | 28.21 | 12.29 | 84.62 | -32.64 | 276.92 | -18.41 | -12.82 | 184.51 | -20.13 | -8.33 |
| 20Q1 (5) | 0.45 | -8.61 | 3.58 | 10.3 | 2.69 | -6.28 | 49.99 | 142.2 | 189.97 | 6.66 | -82.46 | -52.5 | 339.39 | 15.65 | 3.91 | 231.01 | 17.29 | 3.87 |
| 19Q4 (4) | 0.49 | -6.61 | 0.0 | 10.03 | -11.16 | 0.0 | 20.64 | 64.86 | 0.0 | 37.96 | 80.0 | 0.0 | 293.47 | 17.11 | 0.0 | 196.95 | 22.49 | 0.0 |
| 19Q3 (3) | 0.52 | 14.96 | 0.0 | 11.29 | 1.62 | 0.0 | 12.52 | -48.37 | 0.0 | 21.09 | 15.56 | 0.0 | 250.60 | -21.1 | 0.0 | 160.79 | -20.11 | 0.0 |
| 19Q2 (2) | 0.46 | 5.57 | 0.0 | 11.11 | 1.09 | 0.0 | 24.25 | 40.66 | 0.0 | 18.25 | 30.19 | 0.0 | 317.63 | -2.76 | 0.0 | 201.27 | -9.5 | 0.0 |
| 19Q1 (1) | 0.43 | 0.0 | 0.0 | 10.99 | 0.0 | 0.0 | 17.24 | 0.0 | 0.0 | 14.02 | 0.0 | 0.0 | 326.63 | 0.0 | 0.0 | 222.40 | 0.0 | 0.0 |
