- 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) | 0.47 | -10.34 | 3.41 | -14.96 | 10.64 | 4.31 | 5.80 | -50.26 | 0.00 | 0 | 171.36 | 11.67 | 49.76 | 2.39 |
| 2022 (9) | 0.52 | 39.29 | 4.01 | 0 | 10.2 | 10.39 | 11.66 | -96.67 | 0.00 | 0 | 153.45 | -24.16 | 48.60 | -57.21 |
| 2021 (8) | 0.37 | 53.25 | 0 | 0 | 9.24 | 10.39 | 349.65 | 70.45 | 0.00 | 0 | 202.33 | -29.61 | 113.58 | -39.86 |
| 2020 (7) | 0.24 | -17.66 | 0 | 0 | 8.37 | -33.57 | 205.13 | -16.87 | 0.00 | 0 | 287.43 | 17.68 | 188.86 | 23.2 |
| 2019 (6) | 0.30 | -30.53 | 0 | 0 | 12.6 | -0.87 | 246.76 | 0 | 0.00 | 0 | 244.24 | 33.9 | 153.30 | 53.61 |
| 2018 (5) | 0.43 | 42.51 | 0 | 0 | 12.71 | 0.24 | 0.00 | 0 | 0.00 | 0 | 182.40 | -24.67 | 99.80 | -39.73 |
| 2017 (4) | 0.30 | -16.8 | 0 | 0 | 12.68 | 4.71 | 0.00 | 0 | 0.00 | 0 | 242.13 | 18.05 | 165.58 | 16.82 |
| 2016 (3) | 0.36 | 2.42 | 0.05 | -95.0 | 12.11 | 15.44 | 729.98 | 919.1 | 0.00 | 0 | 205.11 | -3.69 | 141.74 | -2.15 |
| 2015 (2) | 0.35 | 11.23 | 1.0 | 0.0 | 10.49 | -0.19 | 71.63 | 1.43 | 0.00 | 0 | 212.96 | -8.75 | 144.86 | -9.8 |
| 2014 (1) | 0.32 | 2.9 | 1.0 | 0.0 | 10.51 | -5.66 | 70.62 | -37.89 | 0.00 | 0 | 233.37 | 1.02 | 160.59 | -3.16 |
| 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) | 0.47 | 0.65 | -10.34 | 3.41 | -7.84 | -14.96 | -12.40 | -76.14 | -167.5 | 0.00 | 0 | 0 | 171.36 | -0.61 | 11.67 | 49.76 | -6.2 | 2.39 |
| 23Q3 (19) | 0.46 | -1.73 | -7.28 | 3.7 | -2.63 | 18.97 | -7.04 | -159.71 | 12.0 | 0.00 | 0 | 0 | 172.41 | 1.41 | 8.72 | 53.05 | -4.28 | 17.0 |
| 23Q2 (18) | 0.47 | 0.15 | -1.73 | 3.8 | 4.4 | 222.03 | 11.79 | -59.09 | 189.05 | 0.00 | 0 | 0 | 170.02 | 1.06 | 2.83 | 55.42 | 11.82 | 13.38 |
| 23Q1 (17) | 0.47 | -9.47 | 20.07 | 3.64 | -9.23 | 0 | 28.82 | 56.89 | -88.4 | 0.00 | 0 | 0 | 168.23 | 9.63 | -15.77 | 49.56 | 1.98 | -39.7 |
| 22Q4 (16) | 0.52 | 4.07 | 39.29 | 4.01 | 28.94 | 0 | 18.37 | 329.62 | -94.92 | 0.00 | 0 | 0 | 153.45 | -3.23 | -24.16 | 48.60 | 7.19 | -57.21 |
| 22Q3 (15) | 0.50 | 4.16 | 81.43 | 3.11 | 163.56 | 0 | -8.00 | 39.58 | -101.49 | 0.00 | 0 | 0 | 158.58 | -4.09 | -39.29 | 45.34 | -7.24 | -69.5 |
| 22Q2 (14) | 0.48 | 22.36 | 84.61 | 1.18 | 0 | 0 | -13.24 | -105.33 | -101.84 | 0.00 | 0 | 0 | 165.34 | -17.22 | -39.32 | 48.88 | -40.53 | -70.79 |
| 22Q1 (13) | 0.39 | 5.02 | 57.53 | 0 | 0 | 0 | 248.48 | -31.34 | 675.32 | 0.00 | 0 | 0 | 199.73 | -1.29 | -30.29 | 82.19 | -27.64 | -54.36 |
| 21Q4 (12) | 0.37 | 35.55 | 53.25 | 0 | 0 | 0 | 361.89 | -32.46 | -19.78 | 0.00 | 0 | 0 | 202.33 | -22.55 | -29.61 | 113.58 | -23.6 | -39.86 |
| 21Q3 (11) | 0.28 | 5.99 | 2.52 | 0 | 0 | 0 | 535.79 | -25.57 | 49.0 | 0.00 | 0 | 0 | 261.23 | -4.13 | 0.64 | 148.67 | -11.16 | -4.11 |
| 21Q2 (10) | 0.26 | 4.41 | -21.93 | 0 | 0 | 0 | 719.90 | 1766.82 | 110.29 | 0.00 | 0 | 0 | 272.49 | -4.89 | 26.55 | 167.34 | -7.07 | 24.26 |
| 21Q1 (9) | 0.25 | 2.17 | -13.9 | 0 | 0 | 0 | -43.19 | -109.57 | 74.02 | 0.00 | 0 | 0 | 286.51 | -0.32 | 14.08 | 180.07 | -4.65 | 14.07 |
| 20Q4 (8) | 0.24 | -9.32 | -17.66 | 0 | 0 | 0 | 451.12 | 25.45 | 181.28 | 0.00 | 0 | 0 | 287.43 | 10.73 | 17.68 | 188.86 | 21.81 | 23.2 |
| 20Q3 (7) | 0.27 | -19.29 | -28.12 | 0 | 0 | 0 | 359.60 | 5.04 | 327.01 | 0.00 | 0 | 0 | 259.58 | 20.55 | 31.15 | 155.05 | 15.13 | 44.25 |
| 20Q2 (6) | 0.33 | 15.14 | -20.9 | 0 | 0 | 0 | 342.33 | 305.93 | -37.33 | 0.00 | 0 | 0 | 215.33 | -14.26 | 18.87 | 134.67 | -14.69 | 25.43 |
| 20Q1 (5) | 0.29 | -2.29 | -24.82 | 0 | 0 | 0 | -166.24 | -203.65 | -124.94 | 0.00 | 0 | 0 | 251.14 | 2.83 | 26.33 | 157.86 | 2.97 | 36.0 |
| 19Q4 (4) | 0.30 | -20.84 | 0.0 | 0 | 0 | 0.0 | 160.38 | 201.24 | 0.0 | 0.00 | 0 | 0.0 | 244.24 | 23.4 | 0.0 | 153.30 | 42.62 | 0.0 |
| 19Q3 (3) | 0.37 | -11.18 | 0.0 | 0 | 0 | 0.0 | -158.41 | -129.0 | 0.0 | 0.00 | 0 | 0.0 | 197.92 | 9.26 | 0.0 | 107.49 | 0.11 | 0.0 |
| 19Q2 (2) | 0.42 | 9.44 | 0.0 | 0 | 0 | 0.0 | 546.27 | -18.06 | 0.0 | 0.00 | 0 | 0.0 | 181.15 | -8.87 | 0.0 | 107.37 | -7.5 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 666.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 198.79 | 0.0 | 0.0 | 116.07 | 0.0 | 0.0 |
