- 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) | 0.26 | 15.07 | 7.2 | 111.76 | 0 | 0 | 68.34 | 0 | 0.00 | 0 | 308.23 | -4.53 | 297.54 | -2.18 |
| 2022 (9) | 0.22 | -48.71 | 3.4 | -50.72 | 0 | 0 | -19.21 | 0 | 0.00 | 0 | 322.85 | 74.77 | 304.16 | 88.98 |
| 2021 (8) | 0.44 | 13.5 | 6.9 | 200.0 | 0 | 0 | 73.20 | -36.69 | 0.00 | 0 | 184.73 | -10.2 | 160.95 | -17.14 |
| 2020 (7) | 0.39 | 32.77 | 2.3 | 76.92 | 0 | 0 | 115.62 | 212.99 | 0.00 | 0 | 205.71 | -21.93 | 194.25 | -22.52 |
| 2019 (6) | 0.29 | 25.25 | 1.3 | -56.67 | 0 | 0 | 36.94 | -49.96 | 0.00 | 0 | 263.49 | -16.87 | 250.70 | -16.4 |
| 2018 (5) | 0.23 | -41.59 | 3.0 | -21.05 | 0 | 0 | 73.82 | 269.47 | 0.00 | 0 | 316.95 | 75.7 | 299.89 | 75.8 |
| 2017 (4) | 0.40 | 34.07 | 3.8 | 46.15 | 0 | 0 | 19.98 | -60.99 | 0.00 | 0 | 180.39 | -20.73 | 170.59 | -22.08 |
| 2016 (3) | 0.30 | -3.77 | 2.6 | -3.7 | 0 | 0 | 51.22 | 285.11 | 0.00 | 0 | 227.55 | 6.23 | 218.94 | 10.66 |
| 2015 (2) | 0.31 | 30.24 | 2.7 | 0 | 0 | 0 | 13.30 | 0 | 0.00 | 0 | 214.21 | -12.27 | 197.85 | -17.32 |
| 2014 (1) | 0.24 | -19.12 | 0 | 0 | 0 | 0 | -2402.33 | 0 | 0.00 | 0 | 244.16 | 18.59 | 239.30 | 21.39 |
| 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) | 0.26 | -15.18 | 15.07 | 7.2 | 22.03 | 111.76 | 63.91 | 147.06 | 76.99 | 0.00 | 0 | 0 | 308.23 | 19.98 | -4.53 | 297.54 | 20.35 | -2.18 |
| 23Q3 (19) | 0.30 | 3.12 | 14.36 | 5.9 | 3.51 | 22.92 | -135.81 | -150.99 | -494.22 | 0.00 | 0 | 0 | 256.91 | -4.69 | -8.58 | 247.23 | -5.4 | -6.48 |
| 23Q2 (18) | 0.30 | 7.7 | -13.99 | 5.7 | 32.56 | 0.0 | 266.36 | 20.31 | 304.67 | 0.00 | 0 | 0 | 269.56 | -1.72 | 20.95 | 261.34 | -0.88 | 22.2 |
| 23Q1 (17) | 0.27 | 22.16 | -22.99 | 4.3 | 26.47 | -23.21 | 221.40 | 513.13 | 815.63 | 0.00 | 0 | 0 | 274.27 | -15.05 | 24.08 | 263.66 | -13.32 | 23.67 |
| 22Q4 (16) | 0.22 | -15.71 | -48.71 | 3.4 | -29.17 | -50.72 | 36.11 | 4.82 | -48.07 | 0.00 | 0 | 0 | 322.85 | 14.89 | 74.77 | 304.16 | 15.05 | 88.98 |
| 22Q3 (15) | 0.27 | -22.44 | -33.79 | 4.8 | -15.79 | -22.58 | 34.45 | 126.47 | 621.97 | 0.00 | 0 | 0 | 281.01 | 26.09 | 44.16 | 264.37 | 23.61 | 42.01 |
| 22Q2 (14) | 0.34 | -3.57 | -25.2 | 5.7 | 1.79 | 18.75 | -130.14 | -638.21 | -175.22 | 0.00 | 0 | 0 | 222.86 | 0.82 | 29.99 | 213.87 | 0.31 | 28.24 |
| 22Q1 (13) | 0.36 | -18.64 | -11.23 | 5.6 | -18.84 | 166.67 | 24.18 | -65.22 | -70.65 | 0.00 | 0 | 0 | 221.04 | 19.66 | 10.99 | 213.20 | 32.46 | 11.0 |
| 21Q4 (12) | 0.44 | 8.81 | 13.5 | 6.9 | 11.29 | 200.0 | 69.53 | 1153.48 | -60.68 | 0.00 | 0 | 0 | 184.73 | -5.23 | -10.2 | 160.95 | -13.54 | -17.14 |
| 21Q3 (11) | 0.40 | -12.38 | 16.19 | 6.2 | 29.17 | 1966.67 | -6.60 | -103.81 | -107.98 | 0.00 | 0 | 0 | 194.93 | 13.7 | -12.89 | 186.16 | 11.63 | -1.2 |
| 21Q2 (10) | 0.46 | 14.45 | 49.56 | 4.8 | 128.57 | 200.0 | 173.02 | 110.03 | -67.56 | 0.00 | 0 | 0 | 171.44 | -13.91 | -30.65 | 166.77 | -13.17 | -29.14 |
| 21Q1 (9) | 0.40 | 4.02 | 66.58 | 2.1 | -8.7 | 40.0 | 82.38 | -53.42 | 128.69 | 0.00 | 0 | 0 | 199.15 | -3.19 | -34.42 | 192.07 | -1.12 | -32.67 |
| 20Q4 (8) | 0.39 | 11.39 | 32.77 | 2.3 | 666.67 | 76.92 | 176.85 | 113.9 | 847.46 | 0.00 | 0 | 0 | 205.71 | -8.07 | -21.93 | 194.25 | 3.09 | -22.52 |
| 20Q3 (7) | 0.35 | 12.78 | 32.33 | 0.3 | -81.25 | 0.0 | 82.68 | -84.5 | 40.71 | 0.00 | 0 | 0 | 223.78 | -9.48 | -22.85 | 188.42 | -19.94 | -31.56 |
| 20Q2 (6) | 0.31 | 27.47 | 31.12 | 1.6 | 6.67 | 0 | 533.39 | 285.77 | 1271.54 | 0.00 | 0 | 0 | 247.22 | -18.59 | -22.38 | 235.35 | -17.5 | -21.83 |
| 20Q1 (5) | 0.24 | -17.09 | 1.31 | 1.5 | 15.38 | 36.36 | -287.13 | -1113.57 | -427.59 | 0.00 | 0 | 0 | 303.68 | 15.25 | -3.99 | 285.26 | 13.79 | -4.8 |
| 19Q4 (4) | 0.29 | 11.02 | 0.0 | 1.3 | 333.33 | 0.0 | -23.66 | -140.27 | 0.0 | 0.00 | 0 | 0.0 | 263.49 | -9.15 | 0.0 | 250.70 | -8.94 | 0.0 |
| 19Q3 (3) | 0.26 | 11.76 | 0.0 | 0.3 | 0 | 0.0 | 58.76 | 51.09 | 0.0 | 0.00 | 0 | 0.0 | 290.04 | -8.93 | 0.0 | 275.32 | -8.55 | 0.0 |
| 19Q2 (2) | 0.23 | -1.52 | 0.0 | 0 | -100.0 | 0.0 | 38.89 | -55.63 | 0.0 | 0.00 | 0 | 0.0 | 318.48 | 0.69 | 0.0 | 301.06 | 0.47 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 87.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 316.31 | 0.0 | 0.0 | 299.65 | 0.0 | 0.0 |
