- 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) | 0.29 | -10.5 | 1.6 | -20.0 | 8.75 | 22.55 | 16.95 | -48.4 | 0.00 | 0 | 337.12 | 12.13 | 239.36 | 25.67 |
| 2022 (9) | 0.32 | 4.22 | 2.0 | 15.61 | 7.14 | -13.66 | 32.85 | 64.33 | 0.00 | 0 | 300.65 | -5.74 | 190.46 | -26.44 |
| 2021 (8) | 0.31 | -38.26 | 1.73 | -45.77 | 8.27 | 29.83 | 19.99 | 0 | 0.07 | 0 | 318.96 | 58.11 | 258.93 | 182.89 |
| 2020 (7) | 0.50 | 17.64 | 3.19 | 9.62 | 6.37 | 13.75 | -17.27 | 0 | 0.00 | 0 | 201.73 | -12.87 | 91.53 | 19.24 |
| 2019 (6) | 0.42 | 3.77 | 2.91 | 18.29 | 5.6 | 8.53 | -19.70 | 0 | 0.00 | 0 | 231.53 | -3.5 | 76.76 | -41.03 |
| 2018 (5) | 0.41 | 40.53 | 2.46 | 55.7 | 5.16 | 3.82 | -22.94 | 0 | 0.00 | 0 | 239.92 | -28.65 | 130.17 | -37.93 |
| 2017 (4) | 0.29 | 74.04 | 1.58 | 0 | 4.97 | -3.68 | -211.04 | 0 | 0.00 | 0 | 336.24 | -43.18 | 209.72 | -57.62 |
| 2016 (3) | 0.17 | 116.15 | 0 | 0 | 5.16 | 9.09 | 0.00 | 0 | 0.00 | 0 | 591.76 | -55.72 | 494.86 | -53.92 |
| 2015 (2) | 0.08 | -35.03 | 0 | 0 | 4.73 | -33.0 | 0.00 | 0 | 0.00 | 0 | 1336.34 | 54.88 | 1073.88 | 60.29 |
| 2014 (1) | 0.12 | 10.16 | 0 | 0 | 7.06 | -7.47 | -260.57 | 0 | 0.00 | 0 | 862.81 | -8.23 | 669.94 | -17.21 |
| 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) | 0.29 | -9.54 | -10.5 | 1.6 | 0.0 | -20.0 | -16.70 | -151.29 | -28.96 | 0.00 | 0 | 0 | 337.12 | 8.3 | 12.13 | 239.36 | 12.6 | 25.67 |
| 23Q3 (19) | 0.32 | -8.58 | 2.4 | 1.6 | -23.08 | 3.23 | 32.56 | 18.36 | -31.6 | 0.00 | 0 | 0 | 311.29 | 10.99 | -1.88 | 212.58 | 15.7 | 4.21 |
| 23Q2 (18) | 0.35 | 8.39 | -7.48 | 2.08 | -0.95 | 32.48 | 27.51 | 43.73 | -35.24 | 0.00 | 0 | 0 | 280.46 | -6.63 | 7.36 | 183.73 | -5.59 | -6.0 |
| 23Q1 (17) | 0.32 | -0.16 | 8.01 | 2.1 | 5.0 | 31.25 | 19.14 | 247.8 | -71.07 | 0.00 | 0 | -100.0 | 300.38 | -0.09 | -8.87 | 194.60 | 2.17 | -26.19 |
| 22Q4 (16) | 0.32 | 3.51 | 4.22 | 2.0 | 29.03 | 15.61 | -12.95 | -127.21 | -165.9 | 0.00 | 0 | -100.0 | 300.65 | -5.24 | -5.74 | 190.46 | -6.63 | -26.44 |
| 22Q3 (15) | 0.31 | -17.4 | -32.63 | 1.55 | -1.27 | -45.61 | 47.60 | 12.05 | 36.9 | 0.00 | 0 | -100.0 | 317.27 | 21.45 | 49.08 | 203.99 | 4.37 | 20.85 |
| 22Q2 (14) | 0.37 | 26.53 | -22.16 | 1.57 | -1.88 | -42.49 | 42.48 | -35.79 | 352.88 | 0.00 | -100.0 | -100.0 | 261.24 | -20.75 | 27.83 | 195.45 | -25.86 | 120.62 |
| 22Q1 (13) | 0.29 | -3.66 | -37.42 | 1.6 | -7.51 | -45.58 | 66.16 | 236.69 | 291.71 | 0.07 | -74.14 | -90.04 | 329.62 | 3.34 | 55.8 | 263.64 | 1.82 | 187.72 |
| 21Q4 (12) | 0.31 | -33.09 | -38.26 | 1.73 | -39.3 | -45.77 | 19.65 | -43.49 | 159.06 | 0.27 | 33.33 | 0 | 318.96 | 49.87 | 58.11 | 258.93 | 53.39 | 182.89 |
| 21Q3 (11) | 0.46 | -4.57 | -1.06 | 2.85 | 4.4 | -3.06 | 34.77 | 270.68 | 669.07 | 0.20 | -80.0 | 0 | 212.82 | 4.14 | -2.8 | 168.80 | 90.54 | 73.59 |
| 21Q2 (10) | 0.48 | 1.72 | 6.85 | 2.73 | -7.14 | -5.86 | 9.38 | -44.46 | 143.61 | 1.00 | 44.44 | 0 | 204.36 | -3.4 | -10.77 | 88.59 | -3.32 | 0.32 |
| 21Q1 (9) | 0.47 | -4.94 | 6.56 | 2.94 | -7.84 | -0.34 | 16.89 | 150.77 | 290.2 | 0.69 | 0 | 0 | 211.56 | 4.87 | -4.35 | 91.63 | 0.11 | 19.86 |
| 20Q4 (8) | 0.50 | 7.23 | 17.64 | 3.19 | 8.5 | 9.62 | -33.27 | -444.52 | 7.45 | 0.00 | 0 | 0 | 201.73 | -7.87 | -12.87 | 91.53 | -5.87 | 19.24 |
| 20Q3 (7) | 0.46 | 3.05 | 3.89 | 2.94 | 1.38 | 13.51 | -6.11 | 71.59 | 58.21 | 0.00 | 0 | 0 | 218.96 | -4.39 | -0.05 | 97.24 | 10.11 | 24.24 |
| 20Q2 (6) | 0.45 | 1.45 | 3.99 | 2.9 | -1.69 | 11.97 | -21.51 | -142.23 | -132.54 | 0.00 | 0 | 0 | 229.02 | 3.54 | 1.35 | 88.31 | 15.51 | -3.58 |
| 20Q1 (5) | 0.44 | 4.94 | 1.07 | 2.95 | 1.37 | 13.9 | -8.88 | 75.3 | 52.0 | 0.00 | 0 | 0 | 221.19 | -4.47 | -0.59 | 76.45 | -0.4 | -22.05 |
| 19Q4 (4) | 0.42 | -5.3 | 0.0 | 2.91 | 12.36 | 0.0 | -35.95 | -145.9 | 0.0 | 0.00 | 0 | 0.0 | 231.53 | 5.69 | 0.0 | 76.76 | -1.93 | 0.0 |
| 19Q3 (3) | 0.44 | 3.15 | 0.0 | 2.59 | 0.0 | 0.0 | -14.62 | -58.05 | 0.0 | 0.00 | 0 | 0.0 | 219.06 | -3.06 | 0.0 | 78.27 | -14.54 | 0.0 |
| 19Q2 (2) | 0.43 | -1.39 | 0.0 | 2.59 | 0.0 | 0.0 | -9.25 | 50.0 | 0.0 | 0.00 | 0 | 0.0 | 225.97 | 1.56 | 0.0 | 91.59 | -6.62 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 2.59 | 0.0 | 0.0 | -18.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 222.50 | 0.0 | 0.0 | 98.08 | 0.0 | 0.0 |
