- 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) | 0.45 | -6.74 | 1.47 | -8.7 | 0.34 | -26.09 | -11.13 | 0 | 0.00 | 0 | 94.40 | 9.02 | 57.19 | 10.28 |
| 2022 (9) | 0.48 | -6.71 | 1.61 | -8.52 | 0.46 | -53.06 | -7.69 | 0 | 0.00 | 0 | 86.59 | -20.31 | 51.86 | -38.17 |
| 2021 (8) | 0.52 | 1.85 | 1.76 | 3.53 | 0.98 | 30.67 | -0.89 | 0 | 0.00 | 0 | 108.66 | 7.35 | 83.87 | 20.8 |
| 2020 (7) | 0.51 | -0.63 | 1.7 | -8.6 | 0.75 | 15.38 | -10.24 | 0 | 0.00 | 0 | 101.22 | -0.75 | 69.43 | 27.25 |
| 2019 (6) | 0.51 | -3.17 | 1.86 | -3.63 | 0.65 | -14.47 | -10.42 | 0 | 0.00 | 0 | 101.98 | 1.56 | 54.56 | 7.83 |
| 2018 (5) | 0.53 | 6.16 | 1.93 | 17.68 | 0.76 | -34.48 | -11.50 | 0 | 0.00 | 0 | 100.41 | -36.26 | 50.60 | -42.79 |
| 2017 (4) | 0.50 | -4.92 | 1.64 | -8.38 | 1.16 | 22.11 | -10.41 | 0 | 0.00 | 0 | 157.53 | 8.12 | 88.44 | 21.03 |
| 2016 (3) | 0.52 | 10.69 | 1.79 | 0.56 | 0.95 | -7.77 | -10.66 | 0 | 0.00 | 0 | 145.70 | -31.31 | 73.07 | -49.61 |
| 2015 (2) | 0.47 | 15.65 | 1.78 | 20.27 | 1.03 | -33.55 | -12.43 | 0 | 0.00 | 0 | 212.11 | -41.48 | 145.01 | -40.57 |
| 2014 (1) | 0.41 | 21.05 | 1.48 | 7.25 | 1.55 | 9.15 | -21.55 | 0 | 0.00 | 0 | 362.48 | -42.08 | 244.02 | -32.12 |
| 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) | 0.45 | 8.72 | -6.74 | 1.47 | 6.52 | -8.7 | -12.52 | -49.94 | -92.91 | 18.00 | 0.0 | 0.0 | 94.40 | -10.16 | 9.02 | 57.19 | -8.63 | 10.28 |
| 23Q3 (19) | 0.41 | 7.09 | -14.18 | 1.38 | 9.52 | -15.34 | -8.35 | 13.38 | -57.84 | 18.00 | 0.0 | 0.0 | 105.08 | -7.16 | 12.57 | 62.59 | -2.17 | 8.87 |
| 23Q2 (18) | 0.39 | 1.39 | -21.62 | 1.26 | 7.69 | -25.44 | -9.64 | 25.27 | -18.14 | 18.00 | 0.0 | 0.0 | 113.19 | -7.89 | 15.0 | 63.98 | -12.42 | -8.81 |
| 23Q1 (17) | 0.38 | -21.0 | -22.46 | 1.17 | -27.33 | -32.37 | -12.90 | -98.77 | -9.04 | 18.00 | 0.0 | 0.0 | 122.88 | 41.91 | 18.13 | 73.05 | 40.86 | 2.68 |
| 22Q4 (16) | 0.48 | 0.04 | -6.71 | 1.61 | -1.23 | -8.52 | -6.49 | -22.68 | -179.73 | 18.00 | 0.0 | 0.0 | 86.59 | -7.24 | -20.31 | 51.86 | -9.79 | -38.17 |
| 22Q3 (15) | 0.48 | -2.19 | -4.97 | 1.63 | -3.55 | -6.86 | -5.29 | 35.17 | -50.71 | 18.00 | 0.0 | -78.31 | 93.35 | -5.16 | -14.7 | 57.49 | -18.06 | -28.64 |
| 22Q2 (14) | 0.49 | 0.31 | 3.44 | 1.69 | -2.31 | 4.97 | -8.16 | 31.02 | 27.72 | 18.00 | 0.0 | -78.31 | 98.43 | -5.37 | -15.47 | 70.16 | -1.38 | -18.09 |
| 22Q1 (13) | 0.49 | -4.95 | -4.56 | 1.73 | -1.7 | -5.98 | -11.83 | -245.33 | -510.76 | 18.00 | 0.0 | -78.31 | 104.02 | -4.27 | 3.72 | 71.14 | -15.18 | -2.89 |
| 21Q4 (12) | 0.52 | 1.91 | 1.85 | 1.76 | 0.57 | 3.53 | 8.14 | 331.91 | 151.19 | 18.00 | -78.31 | 0 | 108.66 | -0.71 | 7.35 | 83.87 | 4.11 | 20.8 |
| 21Q3 (11) | 0.51 | 6.46 | 8.3 | 1.75 | 8.7 | 9.38 | -3.51 | 68.91 | 70.92 | 83.00 | 0.0 | 0 | 109.44 | -6.02 | -5.11 | 80.56 | -5.94 | 13.29 |
| 21Q2 (10) | 0.48 | -7.46 | -11.33 | 1.61 | -12.5 | -16.15 | -11.29 | -492.01 | -341.02 | 83.00 | 0.0 | 0 | 116.45 | 16.11 | 28.43 | 85.65 | 16.91 | 50.45 |
| 21Q1 (9) | 0.52 | 1.44 | -4.96 | 1.84 | 8.24 | -7.07 | 2.88 | 118.11 | 125.17 | 83.00 | 0 | 0 | 100.29 | -0.92 | 6.33 | 73.26 | 5.52 | 24.04 |
| 20Q4 (8) | 0.51 | 8.37 | -0.63 | 1.7 | 6.25 | -8.6 | -15.90 | -31.73 | 6.36 | 0.00 | 0 | 0 | 101.22 | -12.23 | -0.75 | 69.43 | -2.36 | 27.25 |
| 20Q3 (7) | 0.47 | -12.84 | -2.74 | 1.6 | -16.67 | -5.88 | -12.07 | -371.48 | -65.8 | 0.00 | 0 | 0 | 115.33 | 27.2 | -4.3 | 71.11 | 24.91 | 27.23 |
| 20Q2 (6) | 0.54 | -0.81 | 0.84 | 1.92 | -3.03 | 2.13 | -2.56 | 77.62 | 76.12 | 0.00 | 0 | 0 | 90.67 | -3.87 | 2.98 | 56.93 | -3.61 | 46.69 |
| 20Q1 (5) | 0.54 | 6.07 | 3.38 | 1.98 | 6.45 | 3.66 | -11.44 | 32.63 | -105.39 | 0.00 | 0 | 0 | 94.32 | -7.51 | -1.81 | 59.06 | 8.25 | 21.37 |
| 19Q4 (4) | 0.51 | 6.06 | 0.0 | 1.86 | 9.41 | 0.0 | -16.98 | -133.24 | 0.0 | 0.00 | 0 | 0.0 | 101.98 | -15.38 | 0.0 | 54.56 | -2.38 | 0.0 |
| 19Q3 (3) | 0.48 | -9.62 | 0.0 | 1.7 | -9.57 | 0.0 | -7.28 | 32.09 | 0.0 | 0.00 | 0 | 0.0 | 120.51 | 36.87 | 0.0 | 55.89 | 44.01 | 0.0 |
| 19Q2 (2) | 0.53 | 1.68 | 0.0 | 1.88 | -1.57 | 0.0 | -10.72 | -92.46 | 0.0 | 0.00 | 0 | 0.0 | 88.05 | -8.34 | 0.0 | 38.81 | -20.24 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | -5.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 96.06 | 0.0 | 0.0 | 48.66 | 0.0 | 0.0 |
