- 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) | 0.35 | -6.9 | 10.85 | 24.71 | 10.71 | -19.78 | 10.62 | -65.91 | 0.00 | 0 | 188.45 | -3.56 | 89.15 | 36.65 |
| 2022 (9) | 0.38 | 5.42 | 8.7 | 4.69 | 13.35 | 7.92 | 31.15 | 45.63 | 0.00 | 0 | 195.41 | 3.89 | 65.24 | 7.37 |
| 2021 (8) | 0.36 | -8.48 | 8.31 | -20.02 | 12.37 | 3.6 | 21.39 | 22.86 | 0.00 | 0 | 188.09 | -4.31 | 60.76 | -12.36 |
| 2020 (7) | 0.39 | 28.23 | 10.39 | 60.84 | 11.94 | -23.02 | 17.41 | -47.54 | 0.00 | 0 | 196.57 | -19.5 | 69.33 | -37.17 |
| 2019 (6) | 0.30 | 2.39 | 6.46 | 31.84 | 15.51 | 69.32 | 33.19 | 3.65 | 0.08 | 0 | 244.19 | 5.15 | 110.34 | 15.77 |
| 2018 (5) | 0.30 | 45.7 | 4.9 | 204.35 | 9.16 | 11.84 | 32.02 | 19.26 | 0.00 | 0 | 232.23 | -27.5 | 95.31 | -43.95 |
| 2017 (4) | 0.20 | 1.9 | 1.61 | 43.75 | 8.19 | 5.41 | 26.85 | 90.97 | 0.00 | 0 | 320.33 | 0.38 | 170.04 | -3.31 |
| 2016 (3) | 0.20 | -8.48 | 1.12 | -55.2 | 7.77 | -32.08 | 14.06 | -86.64 | 0.00 | 0 | 319.11 | 5.68 | 175.86 | 53.78 |
| 2015 (2) | 0.22 | -15.62 | 2.5 | -27.95 | 11.44 | 23.01 | 105.24 | 247.67 | 0.00 | 0 | 301.97 | 52.97 | 114.36 | 32.71 |
| 2014 (1) | 0.26 | 19.72 | 3.47 | 23.49 | 9.3 | 101.74 | 30.27 | 0 | 0.85 | 0 | 197.40 | -11.47 | 86.17 | -31.68 |
| 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) | 0.35 | -4.82 | -6.9 | 10.85 | 0.0 | 24.71 | 3.24 | -71.07 | -52.49 | 0.00 | 0 | 0 | 188.45 | 3.74 | -3.56 | 89.15 | -3.49 | 36.65 |
| 23Q3 (19) | 0.37 | -10.22 | 4.79 | 10.85 | -3.73 | 88.7 | 11.20 | -52.58 | -74.88 | 0.00 | 0 | 0 | 181.66 | -1.16 | -14.39 | 92.37 | 18.71 | 70.11 |
| 23Q2 (18) | 0.41 | 9.73 | 11.74 | 11.27 | 22.5 | 222.0 | 23.62 | 331.02 | 55.29 | 0.00 | 0 | 0 | 183.79 | -6.69 | -2.02 | 77.81 | 27.29 | 3.26 |
| 23Q1 (17) | 0.37 | -0.72 | -6.33 | 9.2 | 5.75 | 6.36 | 5.48 | -19.65 | -92.9 | 0.00 | 0 | 0 | 196.96 | 0.79 | 10.5 | 61.13 | -6.3 | -20.82 |
| 22Q4 (16) | 0.38 | 7.13 | 5.42 | 8.7 | 51.3 | 4.69 | 6.82 | -84.71 | -38.06 | 0.00 | 0 | 0 | 195.41 | -7.91 | 3.89 | 65.24 | 20.15 | 7.37 |
| 22Q3 (15) | 0.35 | -4.26 | 4.75 | 5.75 | 64.29 | -17.5 | 44.59 | 193.16 | 121.4 | 0.00 | 0 | 0 | 212.20 | 13.13 | 6.87 | 54.30 | -27.94 | -20.65 |
| 22Q2 (14) | 0.37 | -8.01 | 11.65 | 3.5 | -59.54 | -48.3 | 15.21 | -80.29 | -65.01 | 0.00 | 0 | 0 | 187.58 | 5.24 | -5.08 | 75.35 | -2.4 | -5.18 |
| 22Q1 (13) | 0.40 | 11.73 | 1.79 | 8.65 | 4.09 | -17.93 | 77.18 | 601.0 | 549.66 | 0.00 | 0 | 0 | 178.24 | -5.24 | -9.28 | 77.20 | 27.06 | 19.93 |
| 21Q4 (12) | 0.36 | 6.45 | -8.48 | 8.31 | 19.23 | -20.02 | 11.01 | -45.33 | 45.25 | 0.00 | 0 | 0 | 188.09 | -5.27 | -4.31 | 60.76 | -11.21 | -12.36 |
| 21Q3 (11) | 0.33 | 2.04 | -10.53 | 6.97 | 2.95 | -30.16 | 20.14 | -53.67 | 148.34 | 0.00 | 0 | 0 | 198.56 | 0.48 | -1.87 | 68.43 | -13.89 | -3.47 |
| 21Q2 (10) | 0.33 | -16.13 | -16.03 | 6.77 | -35.77 | -26.01 | 43.47 | 265.91 | 1.64 | 0.00 | 0 | 0 | 197.62 | 0.58 | 1.42 | 79.47 | 23.46 | -17.15 |
| 21Q1 (9) | 0.39 | 0.46 | 17.2 | 10.54 | 1.44 | 21.85 | 11.88 | 56.73 | -3.81 | 0.00 | 0 | -100.0 | 196.48 | -0.05 | -12.43 | 64.37 | -7.15 | -26.22 |
| 20Q4 (8) | 0.39 | 4.06 | 28.23 | 10.39 | 4.11 | 60.84 | 7.58 | -6.54 | -52.98 | 0.00 | 0 | -100.0 | 196.57 | -2.85 | -19.5 | 69.33 | -2.2 | -37.17 |
| 20Q3 (7) | 0.37 | -4.22 | 29.58 | 9.98 | 9.07 | 70.6 | 8.11 | -81.04 | -86.38 | 0.00 | 0 | -100.0 | 202.34 | 3.84 | -20.68 | 70.89 | -26.09 | -38.21 |
| 20Q2 (6) | 0.39 | 17.05 | 16.35 | 9.15 | 5.78 | 43.19 | 42.77 | 246.32 | 1.45 | 0.00 | -100.0 | 0 | 194.86 | -13.16 | -8.76 | 95.92 | 9.95 | 14.44 |
| 20Q1 (5) | 0.33 | 9.91 | 2.96 | 8.65 | 33.9 | 37.3 | 12.35 | -23.39 | -29.59 | 0.79 | 73.68 | 0 | 224.38 | -8.11 | 3.02 | 87.24 | -20.94 | 10.87 |
| 19Q4 (4) | 0.30 | 5.16 | 0.0 | 6.46 | 10.43 | 0.0 | 16.12 | -72.93 | 0.0 | 0.45 | 127.27 | 0.0 | 244.19 | -4.28 | 0.0 | 110.34 | -3.82 | 0.0 |
| 19Q3 (3) | 0.29 | -14.0 | 0.0 | 5.85 | -8.45 | 0.0 | 59.55 | 41.25 | 0.0 | 0.20 | 0 | 0.0 | 255.10 | 19.45 | 0.0 | 114.72 | 36.86 | 0.0 |
| 19Q2 (2) | 0.34 | 3.58 | 0.0 | 6.39 | 1.43 | 0.0 | 42.16 | 140.36 | 0.0 | 0.00 | 0 | 0.0 | 213.56 | -1.95 | 0.0 | 83.82 | 6.52 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 6.3 | 0.0 | 0.0 | 17.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 217.81 | 0.0 | 0.0 | 78.69 | 0.0 | 0.0 |
