- 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) | 0.51 | 7.82 | 2.4 | -13.67 | 12.64 | -43.06 | 2.40 | -71.46 | 0.00 | 0 | 196.07 | 7.9 | 116.31 | 26.01 |
| 2022 (9) | 0.47 | -22.04 | 2.78 | -39.57 | 22.2 | -0.45 | 8.41 | 24.04 | 0.00 | 0 | 181.71 | 30.65 | 92.30 | -7.65 |
| 2021 (8) | 0.61 | 18.49 | 4.6 | 122.22 | 22.3 | 49.06 | 6.78 | 0 | 0.00 | 0 | 139.08 | -23.48 | 99.95 | -20.91 |
| 2020 (7) | 0.51 | 15.95 | 2.07 | 590.0 | 14.96 | 10.16 | -2.01 | 0 | 0.00 | 0 | 181.75 | -33.27 | 126.37 | -32.53 |
| 2019 (6) | 0.44 | 86.07 | 0.3 | 0 | 13.58 | -1.38 | -5.81 | 0 | 0.00 | 0 | 272.35 | -45.87 | 187.31 | -52.21 |
| 2018 (5) | 0.24 | -8.25 | 0 | 0 | 13.77 | 7.33 | -21.38 | 0 | 0.00 | 0 | 503.15 | 14.09 | 391.96 | 19.47 |
| 2017 (4) | 0.26 | 46.96 | 0.22 | 0 | 12.83 | -15.54 | -30.05 | 0 | 0.00 | 0 | 441.00 | -41.01 | 328.08 | -49.61 |
| 2016 (3) | 0.18 | -33.4 | 0 | 0 | 15.19 | -10.86 | 23.19 | 0 | 0.00 | 0 | 747.61 | 81.85 | 651.10 | 123.72 |
| 2015 (2) | 0.26 | -16.68 | 0.4 | -66.39 | 17.04 | 5.19 | -21.56 | 0 | 0.00 | 0 | 411.12 | 29.52 | 291.03 | 43.51 |
| 2014 (1) | 0.32 | 46.44 | 1.19 | 0 | 16.2 | -12.9 | -13.44 | 0 | 0.00 | 0 | 317.41 | -35.1 | 202.79 | -39.7 |
| 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) | 0.51 | -5.3 | 7.82 | 2.4 | 0.0 | -13.67 | 2.87 | 462.75 | 128.19 | 0.00 | 0 | 0 | 196.07 | 9.38 | 7.9 | 116.31 | 10.2 | 26.01 |
| 23Q3 (19) | 0.54 | 2.44 | 11.61 | 2.4 | 0.0 | -23.57 | 0.51 | -94.08 | -95.97 | 0.00 | 0 | 0 | 179.26 | -3.97 | 3.22 | 105.54 | 8.85 | 11.91 |
| 23Q2 (18) | 0.52 | 7.41 | -7.62 | 2.4 | -13.67 | -54.63 | 8.61 | 805.74 | -47.79 | 0.00 | 0 | 0 | 186.68 | 4.95 | 25.34 | 96.96 | 0.7 | 1.37 |
| 23Q1 (17) | 0.49 | 3.47 | -17.94 | 2.78 | 0.0 | -44.73 | -1.22 | 88.02 | -106.74 | 0.00 | 0 | 0 | 177.88 | -2.11 | 25.34 | 96.29 | 4.32 | 12.76 |
| 22Q4 (16) | 0.47 | -1.97 | -22.04 | 2.78 | -11.46 | -39.57 | -10.18 | -180.47 | -235.37 | 0.00 | 0 | 0 | 181.71 | 4.63 | 30.65 | 92.30 | -2.13 | -7.65 |
| 22Q3 (15) | 0.48 | -15.21 | 4.99 | 3.14 | -40.64 | 75.42 | 12.65 | -23.29 | 60.13 | 0.00 | 0 | 0 | 173.67 | 16.6 | -10.75 | 94.31 | -1.4 | -31.31 |
| 22Q2 (14) | 0.57 | -4.59 | 16.49 | 5.29 | 5.17 | 181.38 | 16.49 | -8.9 | 101.84 | 0.00 | 0 | 0 | 148.94 | 4.95 | -19.21 | 95.65 | 12.02 | -26.45 |
| 22Q1 (13) | 0.60 | -1.7 | 27.88 | 5.03 | 9.35 | 333.62 | 18.10 | 140.69 | 294.34 | 0.00 | 0 | 0 | 141.92 | 2.04 | -27.88 | 85.39 | -14.57 | -37.13 |
| 21Q4 (12) | 0.61 | 32.03 | 18.49 | 4.6 | 156.98 | 122.22 | 7.52 | -4.81 | 27.67 | 0.00 | 0 | 0 | 139.08 | -28.53 | -23.48 | 99.95 | -27.2 | -20.91 |
| 21Q3 (11) | 0.46 | -5.93 | -0.95 | 1.79 | -4.79 | 61.26 | 7.90 | -3.3 | 233.45 | 0.00 | 0 | 0 | 194.59 | 5.55 | -12.02 | 137.29 | 5.57 | -8.07 |
| 21Q2 (10) | 0.49 | 4.75 | 21.47 | 1.88 | 62.07 | 840.0 | 8.17 | 78.0 | 266.4 | 0.00 | 0 | 0 | 184.36 | -6.31 | -35.77 | 130.05 | -4.25 | -29.67 |
| 21Q1 (9) | 0.47 | -8.92 | 11.9 | 1.16 | -43.96 | 480.0 | 4.59 | -22.07 | 198.92 | 0.00 | 0 | 0 | 196.77 | 8.26 | -30.64 | 135.82 | 7.48 | -31.03 |
| 20Q4 (8) | 0.51 | 10.36 | 15.95 | 2.07 | 86.49 | 590.0 | 5.89 | 199.49 | 168.57 | 0.00 | 0 | 0 | 181.75 | -17.83 | -33.27 | 126.37 | -15.39 | -32.53 |
| 20Q3 (7) | 0.46 | 15.37 | 15.43 | 1.11 | 455.0 | 1010.0 | -5.92 | -20.57 | 48.74 | 0.00 | 0 | 0 | 221.18 | -22.94 | -36.62 | 149.35 | -19.23 | -41.72 |
| 20Q2 (6) | 0.40 | -3.51 | -4.34 | 0.2 | 0.0 | 0.0 | -4.91 | -5.82 | -74.73 | 0.00 | 0 | 0 | 287.02 | 1.17 | -11.61 | 184.91 | -6.1 | -23.35 |
| 20Q1 (5) | 0.42 | -5.63 | 6.5 | 0.2 | -33.33 | 0 | -4.64 | 45.98 | -57.82 | 0.00 | 0 | 0 | 283.71 | 4.17 | -29.79 | 196.92 | 5.13 | -35.05 |
| 19Q4 (4) | 0.44 | 9.87 | 0.0 | 0.3 | 200.0 | 0.0 | -8.59 | 25.63 | 0.0 | 0.00 | 0 | 0.0 | 272.35 | -21.96 | 0.0 | 187.31 | -26.91 | 0.0 |
| 19Q3 (3) | 0.40 | -4.39 | 0.0 | 0.1 | -50.0 | 0.0 | -11.55 | -311.03 | 0.0 | 0.00 | 0 | 0.0 | 348.97 | 7.47 | 0.0 | 256.27 | 6.23 | 0.0 |
| 19Q2 (2) | 0.42 | 7.42 | 0.0 | 0.2 | 0 | 0.0 | -2.81 | 4.42 | 0.0 | 0.00 | 0 | 0.0 | 324.72 | -19.64 | 0.0 | 241.24 | -20.43 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.94 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 404.08 | 0.0 | 0.0 | 303.17 | 0.0 | 0.0 |
