- 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) | 0.60 | 2.18 | 5.59 | 50.67 | 21.35 | 10.11 | 11.34 | -41.4 | 1.29 | 0 | 114.38 | -8.87 | 52.81 | -21.89 |
| 2022 (9) | 0.59 | 8.04 | 3.71 | 95.26 | 19.39 | 27.15 | 19.35 | -25.52 | 0.00 | 0 | 125.51 | -11.66 | 67.61 | -17.94 |
| 2021 (8) | 0.55 | -16.0 | 1.9 | -6.4 | 15.25 | -14.52 | 25.98 | 147.43 | 0.00 | 0 | 142.08 | 14.18 | 82.39 | 4.52 |
| 2020 (7) | 0.65 | -9.91 | 2.03 | -56.34 | 17.84 | -6.65 | 10.50 | 854.55 | 0.00 | 0 | 124.43 | 15.43 | 78.83 | 35.77 |
| 2019 (6) | 0.72 | 6.6 | 4.65 | -5.87 | 19.11 | 11.1 | 1.10 | -56.35 | 1.67 | 0.0 | 107.80 | -15.34 | 58.06 | -10.24 |
| 2018 (5) | 0.68 | 0.53 | 4.94 | 17.34 | 17.2 | 9.83 | 2.52 | 104.88 | 1.67 | 0 | 127.33 | 1.97 | 64.68 | 63.62 |
| 2017 (4) | 0.68 | 47.97 | 4.21 | 150.6 | 15.66 | 34.54 | 1.23 | 0 | 0.00 | 0 | 124.87 | -37.35 | 39.53 | -51.34 |
| 2016 (3) | 0.46 | -16.95 | 1.68 | 121.05 | 11.64 | 5.63 | -19.10 | 0 | 0.00 | 0 | 199.31 | 9.39 | 81.24 | 37.3 |
| 2015 (2) | 0.55 | 0.46 | 0.76 | -84.98 | 11.02 | -30.16 | -73.45 | 0 | 0.00 | 0 | 182.20 | 3.82 | 59.17 | -33.17 |
| 2014 (1) | 0.55 | 15.62 | 5.06 | -18.26 | 15.78 | -24.53 | -24.30 | 0 | 0.00 | 0 | 175.49 | -3.62 | 88.54 | 56.74 |
| 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) | 0.60 | -5.87 | 2.18 | 5.59 | 21.0 | 50.67 | 10.70 | 250.82 | -57.52 | 4.60 | -74.44 | 0 | 114.38 | -1.63 | -8.87 | 52.81 | -2.46 | -21.89 |
| 23Q3 (19) | 0.64 | 9.29 | 12.1 | 4.62 | 5.72 | 86.29 | 3.05 | -65.69 | -82.12 | 18.00 | 97.42 | 0 | 116.28 | -11.05 | -15.79 | 54.14 | -19.06 | -4.3 |
| 23Q2 (18) | 0.59 | 2.41 | 5.0 | 4.37 | 3.07 | 90.0 | 8.89 | -64.88 | 216.37 | 9.12 | 189.1 | 0 | 130.72 | -6.34 | -5.82 | 66.89 | 3.95 | 4.86 |
| 23Q1 (17) | 0.57 | -3.01 | 14.33 | 4.24 | 14.29 | 288.99 | 25.31 | 0.48 | -39.94 | 3.15 | 0 | 0 | 139.57 | 11.2 | -11.54 | 64.35 | -4.82 | -24.63 |
| 22Q4 (16) | 0.59 | 3.26 | 8.04 | 3.71 | 49.6 | 95.26 | 25.19 | 47.66 | -33.68 | 0.00 | 0 | 0 | 125.51 | -9.11 | -11.66 | 67.61 | 19.52 | -17.94 |
| 22Q3 (15) | 0.57 | 2.38 | 3.71 | 2.48 | 7.83 | 100.0 | 17.06 | 507.12 | -26.56 | 0.00 | 0 | 0 | 138.09 | -0.51 | -8.02 | 56.57 | -11.32 | -10.83 |
| 22Q2 (14) | 0.56 | 11.5 | 3.06 | 2.3 | 111.01 | 29.21 | 2.81 | -93.33 | -49.28 | 0.00 | 0 | 0 | 138.80 | -12.02 | -7.34 | 63.79 | -25.29 | -16.56 |
| 22Q1 (13) | 0.50 | -8.35 | -11.2 | 1.09 | -42.63 | -33.13 | 42.14 | 10.95 | 29.14 | 0.00 | 0 | 0 | 157.77 | 11.04 | 10.06 | 85.38 | 3.63 | 6.15 |
| 21Q4 (12) | 0.55 | -0.87 | -16.0 | 1.9 | 53.23 | -6.4 | 37.98 | 63.5 | 17.77 | 0.00 | 0 | 0 | 142.08 | -5.36 | 14.18 | 82.39 | 29.87 | 4.52 |
| 21Q3 (11) | 0.55 | 1.73 | -16.4 | 1.24 | -30.34 | -49.8 | 23.23 | 319.31 | 3.34 | 0.00 | 0 | 0 | 150.13 | 0.23 | 26.44 | 63.44 | -17.02 | 19.52 |
| 21Q2 (10) | 0.54 | -3.93 | -18.91 | 1.78 | 9.2 | -40.07 | 5.54 | -83.02 | -53.05 | 0.00 | 0 | 0 | 149.79 | 4.49 | 30.52 | 76.45 | -4.95 | 32.43 |
| 21Q1 (9) | 0.57 | -13.3 | -23.94 | 1.63 | -19.7 | -60.91 | 32.63 | 1.18 | 1155.99 | 0.00 | 0 | 0 | 143.35 | 15.21 | 33.11 | 80.43 | 2.03 | 36.58 |
| 20Q4 (8) | 0.65 | -1.35 | -9.91 | 2.03 | -17.81 | -56.34 | 32.25 | 43.46 | 931.19 | 0.00 | 0 | 0 | 124.43 | 4.79 | 15.43 | 78.83 | 48.51 | 35.77 |
| 20Q3 (7) | 0.66 | -1.31 | -9.54 | 2.47 | -16.84 | -40.05 | 22.48 | 90.51 | 2370.33 | 0.00 | 0 | 0 | 118.74 | 3.47 | 19.03 | 53.08 | -8.05 | 29.34 |
| 20Q2 (6) | 0.67 | -9.89 | -6.19 | 2.97 | -28.78 | -31.25 | 11.80 | 481.88 | 389.63 | 0.00 | 0 | 0 | 114.76 | 6.57 | 11.94 | 57.73 | -1.97 | 16.96 |
| 20Q1 (5) | 0.74 | 2.69 | 0.19 | 4.17 | -10.32 | -15.93 | -3.09 | 20.36 | -184.89 | 0.00 | 0 | -100.0 | 107.69 | -0.1 | -2.24 | 58.89 | 1.43 | 6.96 |
| 19Q4 (4) | 0.72 | -0.94 | 0.0 | 4.65 | 12.86 | 0.0 | -3.88 | -526.37 | 0.0 | 0.00 | 0 | 0.0 | 107.80 | 8.06 | 0.0 | 58.06 | 41.47 | 0.0 |
| 19Q3 (3) | 0.73 | 2.34 | 0.0 | 4.12 | -4.63 | 0.0 | 0.91 | -62.24 | 0.0 | 0.00 | 0 | 0.0 | 99.76 | -2.69 | 0.0 | 41.04 | -16.86 | 0.0 |
| 19Q2 (2) | 0.71 | -3.76 | 0.0 | 4.32 | -12.9 | 0.0 | 2.41 | -33.79 | 0.0 | 0.00 | -100.0 | 0.0 | 102.52 | -6.94 | 0.0 | 49.36 | -10.35 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 110.16 | 0.0 | 0.0 | 55.06 | 0.0 | 0.0 |
