- 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) | 0.74 | -9.34 | 58.58 | -37.3 | 56.59 | 360.08 | 62.65 | 60.52 | 0.00 | 0 | 134.40 | 9.69 | 7.95 | 448.28 |
| 2022 (9) | 0.81 | 1.75 | 93.43 | 21.27 | 12.3 | -62.55 | 39.03 | -50.01 | 0.00 | 0 | 122.53 | -1.62 | 1.45 | 42.16 |
| 2021 (8) | 0.80 | 8.51 | 77.04 | 79.12 | 32.84 | -0.73 | 78.07 | 30.25 | 0.00 | 0 | 124.55 | -7.83 | 1.02 | -91.51 |
| 2020 (7) | 0.74 | 9.35 | 43.01 | 46.94 | 33.08 | 380.12 | 59.94 | 198.51 | 0.00 | 0 | 135.13 | -8.54 | 12.02 | 92.01 |
| 2019 (6) | 0.67 | 181.45 | 29.27 | 1684.76 | 6.89 | -81.8 | 20.08 | -99.26 | 0.00 | 0 | 147.74 | -64.38 | 6.26 | -89.15 |
| 2018 (5) | 0.24 | -56.97 | 1.64 | -81.78 | 37.86 | 134.86 | 2722.74 | 2773.91 | 0.00 | 0 | 414.82 | 132.47 | 57.69 | 262.83 |
| 2017 (4) | 0.56 | 31.92 | 9.0 | 149.31 | 16.12 | -33.91 | 94.74 | 420.84 | 0.00 | 0 | 178.44 | -23.53 | 15.90 | -8.99 |
| 2016 (3) | 0.42 | -36.64 | 3.61 | -69.09 | 24.39 | -30.45 | 18.19 | -5.41 | 0.00 | 0 | 233.34 | 56.53 | 17.47 | -32.86 |
| 2015 (2) | 0.67 | -13.38 | 11.68 | -57.23 | 35.07 | 116800.0 | 19.23 | 0 | 0.00 | 0 | 149.07 | 15.46 | 26.02 | 624.79 |
| 2014 (1) | 0.77 | 25.95 | 27.31 | 103.81 | 0.03 | 200.0 | -141.95 | 0 | 0.00 | 0 | 129.11 | -20.35 | 3.59 | 167.91 |
| 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) | 0.74 | -10.78 | -9.34 | 58.58 | -42.17 | -37.3 | 111.85 | 5093.3 | 103.73 | 0.00 | 0 | 0 | 134.40 | 11.3 | 9.69 | 7.95 | 122.69 | 448.28 |
| 23Q3 (19) | 0.83 | 1.41 | 1.6 | 101.3 | -1.31 | 9.57 | -2.24 | 50.77 | 59.86 | 0.00 | 0 | 0 | 120.75 | -1.4 | -1.56 | 3.57 | 1600.0 | 600.0 |
| 23Q2 (18) | 0.82 | 0.94 | 1.29 | 102.64 | 3.94 | 16.66 | -4.55 | -108.31 | 48.47 | 0.00 | 0 | 0 | 122.46 | -0.94 | -1.25 | 0.21 | -71.62 | -64.41 |
| 23Q1 (17) | 0.81 | -0.74 | 2.74 | 98.75 | 5.69 | 23.95 | 54.77 | -0.24 | -56.02 | 0.00 | 0 | 0 | 123.62 | 0.89 | -2.64 | 0.74 | -48.97 | 138.71 |
| 22Q4 (16) | 0.81 | -0.01 | 1.75 | 93.43 | 1.06 | 21.27 | 54.90 | 1083.87 | -22.29 | 0.00 | 0 | 0 | 122.53 | -0.11 | -1.62 | 1.45 | 184.31 | 42.16 |
| 22Q3 (15) | 0.81 | 1.11 | 14.48 | 92.45 | 5.08 | 122.02 | -5.58 | 36.81 | -102.5 | 0.00 | 0 | 0 | 122.66 | -1.09 | -12.58 | 0.51 | -13.56 | -48.48 |
| 22Q2 (14) | 0.80 | 2.38 | 5.97 | 87.98 | 10.43 | 87.31 | -8.83 | -107.09 | -5.88 | 0.00 | 0 | 0 | 124.01 | -2.33 | -5.51 | 0.59 | 90.32 | 490.0 |
| 22Q1 (13) | 0.79 | -1.69 | 10.41 | 79.67 | 3.41 | 85.24 | 124.54 | 76.28 | 130.84 | 0.00 | 0 | 0 | 126.97 | 1.94 | -9.33 | 0.31 | -69.61 | -91.8 |
| 21Q4 (12) | 0.80 | 12.49 | 8.51 | 77.04 | 85.01 | 79.12 | 70.65 | -68.35 | -49.96 | 0.00 | 0 | 0 | 124.55 | -11.23 | -7.83 | 1.02 | 3.03 | -91.51 |
| 21Q3 (11) | 0.71 | -6.41 | -9.01 | 41.64 | -11.35 | -26.61 | 223.21 | 2776.38 | 395.8 | 0.00 | 0 | 0 | 140.31 | 6.91 | 9.88 | 0.99 | 890.0 | -40.36 |
| 21Q2 (10) | 0.76 | 6.67 | -2.08 | 46.97 | 9.21 | -21.13 | -8.34 | -115.46 | -46.06 | 0.00 | 0 | 0 | 131.24 | -6.28 | 2.1 | 0.10 | -97.35 | -88.24 |
| 21Q1 (9) | 0.71 | -3.38 | 0.89 | 43.01 | 0.0 | 13.04 | 53.95 | -61.79 | 542.26 | 0.00 | 0 | 0 | 140.03 | 3.63 | -0.83 | 3.78 | -68.55 | -52.03 |
| 20Q4 (8) | 0.74 | -5.67 | 9.35 | 43.01 | -24.2 | 46.94 | 141.19 | 213.62 | 238.02 | 0.00 | 0 | 0 | 135.13 | 5.83 | -8.54 | 12.02 | 624.1 | 92.01 |
| 20Q3 (7) | 0.78 | 0.72 | 19.73 | 56.74 | -4.72 | 105.51 | 45.02 | 888.44 | 860.47 | 0.00 | 0 | 0 | 127.69 | -0.66 | -16.32 | 1.66 | 95.29 | -38.97 |
| 20Q2 (6) | 0.78 | 9.91 | 27.63 | 59.55 | 56.5 | 177.49 | -5.71 | -167.98 | 95.77 | 0.00 | 0 | 0 | 128.54 | -8.97 | -21.51 | 0.85 | -89.21 | -63.68 |
| 20Q1 (5) | 0.71 | 4.72 | 134.73 | 38.05 | 30.0 | 810.29 | 8.40 | -79.89 | 106.13 | 0.00 | 0 | 0 | 141.20 | -4.43 | -57.31 | 7.88 | 25.88 | 11.77 |
| 19Q4 (4) | 0.67 | 3.28 | 0.0 | 29.27 | 6.01 | 0.0 | 41.77 | 805.57 | 0.0 | 0.00 | 0 | 0.0 | 147.74 | -3.18 | 0.0 | 6.26 | 130.15 | 0.0 |
| 19Q3 (3) | 0.65 | 7.37 | 0.0 | 27.61 | 28.66 | 0.0 | -5.92 | 95.61 | 0.0 | 0.00 | 0 | 0.0 | 152.59 | -6.82 | 0.0 | 2.72 | 16.24 | 0.0 |
| 19Q2 (2) | 0.61 | 102.13 | 0.0 | 21.46 | 413.4 | 0.0 | -134.88 | 1.63 | 0.0 | 0.00 | 0 | 0.0 | 163.76 | -50.49 | 0.0 | 2.34 | -66.81 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | -137.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 330.77 | 0.0 | 0.0 | 7.05 | 0.0 | 0.0 |
