- 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) | 0.33 | -3.14 | 0.04 | 0 | 103.76 | -14.38 | 434.46 | 28.67 | 0.00 | 0 | 253.82 | -8.68 | 205.29 | 22.98 |
| 2022 (9) | 0.34 | -13.67 | 0 | 0 | 121.18 | 9.87 | 337.65 | 52.34 | 0.00 | 0 | 277.94 | 14.85 | 166.93 | 32.71 |
| 2021 (8) | 0.39 | 4.13 | 4.44 | 11000.0 | 110.29 | 5.28 | 221.64 | 333.31 | 0.00 | 0 | 242.01 | -2.2 | 125.79 | -34.97 |
| 2020 (7) | 0.38 | 3.45 | 0.04 | -42.86 | 104.76 | 12.01 | 51.15 | 188.66 | 0.00 | 0 | 247.46 | -4.25 | 193.43 | -10.97 |
| 2019 (6) | 0.36 | -26.71 | 0.07 | -99.82 | 93.53 | 31.92 | 17.72 | 190.49 | 0.00 | 0 | 258.44 | 37.75 | 217.26 | 92.25 |
| 2018 (5) | 0.49 | -19.37 | 38.49 | -57.52 | 70.9 | -5.54 | 6.10 | 72.32 | 0.00 | 0 | 187.62 | 22.86 | 113.01 | 51.77 |
| 2017 (4) | 0.61 | 20.42 | 90.6 | 87.0 | 75.06 | -1.53 | 3.54 | -67.73 | 0.00 | 0 | 152.71 | -15.79 | 74.46 | -32.14 |
| 2016 (3) | 0.51 | -5.94 | 48.45 | -24.21 | 76.23 | -28.46 | 10.97 | 34.27 | 0.00 | 0 | 181.34 | 10.57 | 109.73 | 26.3 |
| 2015 (2) | 0.54 | -11.6 | 63.93 | -34.26 | 106.55 | -32.44 | 8.17 | -1.57 | 0.00 | 0 | 164.01 | 28.04 | 86.88 | 5.04 |
| 2014 (1) | 0.61 | -7.39 | 97.24 | -18.05 | 157.7 | 2.64 | 8.30 | -24.41 | 0.00 | 0 | 128.09 | 6.4 | 82.71 | -7.33 |
| 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) | 0.33 | -1.95 | -3.14 | 0.04 | 0 | 0 | 492.84 | -21.46 | -1.46 | 0.00 | 0 | 0 | 253.82 | -1.81 | -8.68 | 205.29 | 11.31 | 22.98 |
| 23Q3 (19) | 0.33 | -8.61 | -5.21 | 0 | 0 | -100.0 | 627.48 | 61.61 | 25.89 | 0.00 | 0 | 0 | 258.51 | 7.35 | -2.33 | 184.43 | 6.8 | 38.85 |
| 23Q2 (18) | 0.36 | 0.89 | -4.2 | 0 | 0 | -100.0 | 388.27 | 40.13 | 10.67 | 0.00 | 0 | 0 | 240.82 | -4.86 | -2.36 | 172.68 | 20.5 | 36.33 |
| 23Q1 (17) | 0.36 | 7.14 | -8.78 | 0 | 0 | -100.0 | 277.08 | -44.6 | 43.39 | 0.00 | 0 | 0 | 253.13 | -8.93 | 7.35 | 143.30 | -14.16 | 14.27 |
| 22Q4 (16) | 0.34 | -4.04 | -13.67 | 0 | -100.0 | -100.0 | 500.14 | 0.34 | 85.7 | 0.00 | 0 | 0 | 277.94 | 5.01 | 14.85 | 166.93 | 25.67 | 32.71 |
| 22Q3 (15) | 0.35 | -7.65 | -6.39 | 0.26 | 0.0 | -86.8 | 498.43 | 42.07 | 42.43 | 0.00 | 0 | 0 | 264.69 | 7.31 | 2.73 | 132.83 | 4.87 | 8.53 |
| 22Q2 (14) | 0.38 | -3.94 | 1.28 | 0.26 | 0.0 | -86.67 | 350.84 | 81.56 | 143.35 | 0.00 | 0 | 0 | 246.65 | 4.61 | 1.96 | 126.66 | 1.0 | 4.61 |
| 22Q1 (13) | 0.40 | 1.41 | -2.8 | 0.26 | -94.14 | -94.94 | 193.24 | -28.25 | 21.28 | 0.00 | 0 | 0 | 235.79 | -2.57 | 4.21 | 125.40 | -0.31 | -25.16 |
| 21Q4 (12) | 0.39 | 4.05 | 4.13 | 4.44 | 125.38 | 11000.0 | 269.33 | -23.04 | -22.37 | 0.00 | 0 | 0 | 242.01 | -6.07 | -2.2 | 125.79 | 2.78 | -34.97 |
| 21Q3 (11) | 0.38 | -0.08 | 3.02 | 1.97 | 1.03 | 19600.0 | 349.94 | 142.73 | -4.4 | 0.00 | 0 | 0 | 257.65 | 6.51 | 1.98 | 122.39 | 1.08 | -41.13 |
| 21Q2 (10) | 0.38 | -7.8 | -16.3 | 1.95 | -62.06 | 0 | 144.17 | -9.52 | 120.36 | 0.00 | 0 | 0 | 241.90 | 6.91 | 20.29 | 121.08 | -27.74 | -29.44 |
| 21Q1 (9) | 0.41 | 8.64 | 5.51 | 5.14 | 12750.0 | 0 | 159.34 | -54.08 | -42.02 | 0.00 | 0 | 0 | 226.27 | -8.56 | -6.01 | 167.55 | -13.38 | -16.81 |
| 20Q4 (8) | 0.38 | 2.94 | 3.45 | 0.04 | 300.0 | -42.86 | 346.96 | -5.22 | 376.86 | 0.00 | 0 | 0 | 247.46 | -2.05 | -4.25 | 193.43 | -6.96 | -10.97 |
| 20Q3 (7) | 0.36 | -18.82 | 8.9 | 0.01 | 0 | -99.71 | 366.05 | 151.7 | 1645.59 | 0.00 | 0 | 0 | 252.64 | 25.63 | -10.93 | 207.90 | 21.15 | -5.75 |
| 20Q2 (6) | 0.45 | 16.23 | -2.77 | 0 | 0 | -100.0 | -708.00 | -357.64 | -5601.17 | 0.00 | 0 | 0 | 201.10 | -16.47 | -0.64 | 171.61 | -14.79 | 27.44 |
| 20Q1 (5) | 0.39 | 6.51 | -20.51 | 0 | -100.0 | -100.0 | 274.80 | 277.68 | 1608.96 | 0.00 | 0 | 0 | 240.74 | -6.85 | 25.52 | 201.40 | -7.3 | 71.43 |
| 19Q4 (4) | 0.36 | 8.37 | 0.0 | 0.07 | -98.0 | 0.0 | 72.76 | 246.97 | 0.0 | 0.00 | 0 | 0.0 | 258.44 | -8.88 | 0.0 | 217.26 | -1.51 | 0.0 |
| 19Q3 (3) | 0.33 | -27.52 | 0.0 | 3.5 | -85.92 | 0.0 | 20.97 | 62.94 | 0.0 | 0.00 | 0 | 0.0 | 283.63 | 40.13 | 0.0 | 220.59 | 63.81 | 0.0 |
| 19Q2 (2) | 0.46 | -4.98 | 0.0 | 24.86 | -29.91 | 0.0 | 12.87 | -19.96 | 0.0 | 0.00 | 0 | 0.0 | 202.40 | 5.53 | 0.0 | 134.66 | 14.62 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 35.47 | 0.0 | 0.0 | 16.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.79 | 0.0 | 0.0 | 117.48 | 0.0 | 0.0 |
