- 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) | 0.53 | -12.65 | 5.41 | -39.76 | 250.61 | -11.33 | 103.90 | -0.3 | 0.00 | 0 | 185.77 | 7.15 | 121.10 | 6.5 |
| 2022 (9) | 0.60 | -1.33 | 8.98 | 37.94 | 282.62 | 39.79 | 104.21 | 15.71 | 0.00 | 0 | 173.38 | -1.82 | 113.71 | 3.52 |
| 2021 (8) | 0.61 | 4.54 | 6.51 | -2.54 | 202.17 | 44.64 | 90.06 | -62.05 | 0.00 | 0 | 176.59 | -6.96 | 109.84 | -17.46 |
| 2020 (7) | 0.58 | 8.58 | 6.68 | 387.59 | 139.77 | 10.27 | 237.34 | -33.38 | 0.00 | 0 | 189.80 | 0.38 | 133.07 | -4.96 |
| 2019 (6) | 0.54 | -1.09 | 1.37 | 1.48 | 126.75 | -10.87 | 356.25 | -5.35 | 0.00 | 0 | 189.09 | 2.79 | 140.02 | 0.73 |
| 2018 (5) | 0.54 | -8.9 | 1.35 | -60.87 | 142.21 | 24.33 | 376.39 | 173.94 | 0.00 | 0 | 183.95 | 13.65 | 139.01 | 34.93 |
| 2017 (4) | 0.60 | -3.74 | 3.45 | 77.84 | 114.38 | 36.1 | 137.40 | -25.37 | 0.00 | 0 | 161.86 | 6.93 | 103.02 | 4.14 |
| 2016 (3) | 0.62 | -0.99 | 1.94 | 5.43 | 84.04 | -1.81 | 184.11 | -26.84 | 0.00 | 0 | 151.37 | -0.96 | 98.92 | 8.38 |
| 2015 (2) | 0.63 | 2.16 | 1.84 | 135.9 | 85.59 | 12.89 | 251.64 | 891.88 | 0.00 | 0 | 152.84 | -1.62 | 91.27 | 12.47 |
| 2014 (1) | 0.61 | 4.49 | 0.78 | -72.92 | 75.82 | -12.41 | 25.37 | -75.88 | 0.00 | 0 | 155.35 | -6.65 | 81.15 | -18.27 |
| 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) | 0.53 | 1.0 | -12.65 | 5.41 | -38.38 | -39.76 | 93.10 | -13.83 | -26.72 | 0.00 | 0 | 0 | 185.77 | -4.52 | 7.15 | 121.10 | -0.02 | 6.5 |
| 23Q3 (19) | 0.52 | -7.53 | -16.18 | 8.78 | 57.63 | -23.78 | 108.04 | -24.57 | 4.36 | 0.00 | 0 | 0 | 194.57 | 6.54 | 16.68 | 121.13 | 1.2 | 17.32 |
| 23Q2 (18) | 0.56 | -3.15 | -15.54 | 5.57 | 46.19 | -21.33 | 143.24 | 81.55 | 70.1 | 0.00 | 0 | 0 | 182.62 | 1.44 | 16.84 | 119.69 | -0.29 | 36.04 |
| 23Q1 (17) | 0.58 | -3.42 | -11.23 | 3.81 | -57.57 | -51.71 | 78.90 | -37.89 | -24.55 | 0.00 | 0 | 0 | 180.02 | 3.83 | 12.12 | 120.04 | 5.57 | 32.16 |
| 22Q4 (16) | 0.60 | -3.09 | -1.33 | 8.98 | -22.05 | 37.94 | 127.04 | 22.71 | 19.83 | 0.00 | 0 | 0 | 173.38 | 3.97 | -1.82 | 113.71 | 10.13 | 3.52 |
| 22Q3 (15) | 0.62 | -6.83 | 1.14 | 11.52 | 62.71 | 24.0 | 103.53 | 22.94 | 19.84 | 0.00 | 0 | -100.0 | 166.76 | 6.69 | -5.94 | 103.25 | 17.36 | -4.44 |
| 22Q2 (14) | 0.67 | 1.8 | 5.14 | 7.08 | -10.27 | -28.56 | 84.21 | -19.47 | -13.69 | 0.00 | 0 | -100.0 | 156.30 | -2.65 | -8.04 | 87.98 | -3.14 | -20.86 |
| 22Q1 (13) | 0.65 | 7.35 | 3.15 | 7.89 | 21.2 | -21.73 | 104.57 | -1.37 | 61.85 | 0.00 | 0 | -100.0 | 160.56 | -9.08 | -5.89 | 90.83 | -17.31 | -18.26 |
| 21Q4 (12) | 0.61 | -0.67 | 4.54 | 6.51 | -29.92 | -2.54 | 106.02 | 22.72 | -34.39 | 0.00 | -100.0 | 0 | 176.59 | -0.4 | -6.96 | 109.84 | 1.66 | -17.46 |
| 21Q3 (11) | 0.61 | -3.14 | 6.04 | 9.29 | -6.26 | 38.45 | 86.39 | -11.46 | -62.4 | 0.17 | -0.28 | 0 | 177.30 | 4.31 | 1.56 | 108.05 | -2.81 | -5.16 |
| 21Q2 (10) | 0.63 | -0.13 | 4.66 | 9.91 | -1.69 | 456.74 | 97.57 | 51.01 | -72.34 | 0.17 | -50.78 | 0 | 169.97 | -0.38 | 2.7 | 111.17 | 0.04 | -1.73 |
| 21Q1 (9) | 0.63 | 8.79 | 10.42 | 10.08 | 50.9 | 1007.69 | 64.61 | -60.01 | -77.65 | 0.34 | 0 | 0 | 170.61 | -10.11 | -3.15 | 111.12 | -16.5 | -10.33 |
| 20Q4 (8) | 0.58 | 0.76 | 8.58 | 6.68 | -0.45 | 387.59 | 161.58 | -29.68 | -57.64 | 0.00 | 0 | 0 | 189.80 | 8.72 | 0.38 | 133.07 | 16.8 | -4.96 |
| 20Q3 (7) | 0.58 | -4.41 | 10.33 | 6.71 | 276.97 | 819.18 | 229.78 | -34.85 | -67.3 | 0.00 | 0 | 0 | 174.57 | 5.48 | -9.55 | 113.93 | 0.71 | -16.74 |
| 20Q2 (6) | 0.61 | 5.38 | 2.18 | 1.78 | 95.6 | 493.33 | 352.70 | 22.03 | 15.44 | 0.00 | 0 | 0 | 165.50 | -6.05 | -1.64 | 113.13 | -8.71 | -8.82 |
| 20Q1 (5) | 0.57 | 6.98 | 12.09 | 0.91 | -33.58 | 1.11 | 289.02 | -24.22 | 17.66 | 0.00 | 0 | 0 | 176.16 | -6.84 | -11.17 | 123.92 | -11.5 | -16.07 |
| 19Q4 (4) | 0.54 | 2.38 | 0.0 | 1.37 | 87.67 | 0.0 | 381.41 | -45.73 | 0.0 | 0.00 | 0 | 0.0 | 189.09 | -2.03 | 0.0 | 140.02 | 2.32 | 0.0 |
| 19Q3 (3) | 0.52 | -11.47 | 0.0 | 0.73 | 143.33 | 0.0 | 702.75 | 130.01 | 0.0 | 0.00 | 0 | 0.0 | 193.01 | 14.71 | 0.0 | 136.84 | 10.28 | 0.0 |
| 19Q2 (2) | 0.59 | 15.6 | 0.0 | 0.3 | -66.67 | 0.0 | 305.53 | 24.38 | 0.0 | 0.00 | 0 | 0.0 | 168.26 | -15.15 | 0.0 | 124.08 | -15.96 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 245.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 198.31 | 0.0 | 0.0 | 147.65 | 0.0 | 0.0 |
