- 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) | 0.61 | 12.72 | 2.55 | -0.39 | 2.42 | 26.7 | -8.48 | 0 | 171.00 | 0.0 | 185.13 | -32.8 | 87.06 | -23.42 |
| 2022 (9) | 0.54 | 12.21 | 2.56 | 5.35 | 1.91 | -8.61 | -18.29 | 0 | 171.00 | 0.0 | 275.49 | 108.36 | 113.69 | 20.59 |
| 2021 (8) | 0.48 | -9.11 | 2.43 | 1769.23 | 2.09 | -13.28 | -8.02 | 0 | 171.00 | 0.0 | 132.22 | -78.01 | 94.28 | -82.11 |
| 2020 (7) | 0.53 | 9.84 | 0.13 | -95.22 | 2.41 | -8.37 | -18.54 | 0 | 171.00 | 0.0 | 601.22 | 116.89 | 526.95 | 125.32 |
| 2019 (6) | 0.49 | 3.12 | 2.72 | -7.17 | 2.63 | 32.83 | 0.82 | 0 | 171.00 | -2.84 | 277.20 | -6.09 | 233.87 | -2.28 |
| 2018 (5) | 0.47 | 27.41 | 2.93 | 65.54 | 1.98 | -19.18 | -0.85 | 0 | 176.00 | 3500.0 | 295.17 | -64.63 | 239.33 | -62.63 |
| 2017 (4) | 0.37 | 243.81 | 1.77 | 0 | 2.45 | -9.93 | 29.47 | 0 | 4.89 | 0 | 834.52 | -7.26 | 640.50 | 25.5 |
| 2016 (3) | 0.11 | 2.97 | 0 | 0 | 2.72 | -8.42 | 0.00 | 0 | 0.00 | 0 | 899.85 | -6.33 | 510.34 | -29.89 |
| 2015 (2) | 0.10 | -41.55 | 0 | 0 | 2.97 | 22.73 | 0.00 | 0 | 0.00 | 0 | 960.62 | 74.51 | 727.92 | 100.17 |
| 2014 (1) | 0.18 | -20.66 | 0 | 0 | 2.42 | 24.1 | 0.00 | 0 | 0.00 | 0 | 550.47 | 26.48 | 363.65 | 59.85 |
| 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) | 0.61 | 3.02 | 12.72 | 2.55 | -1.16 | -0.39 | -7.62 | 13.61 | 59.89 | 0.00 | 0 | 0 | 185.13 | -12.79 | -32.8 | 87.06 | -13.88 | -23.42 |
| 23Q3 (19) | 0.60 | 4.64 | 18.57 | 2.58 | -1.53 | 4.45 | -8.82 | 24.16 | 46.58 | 0.00 | 0 | 0 | 212.29 | -12.87 | 88.32 | 101.09 | -3.14 | 95.31 |
| 23Q2 (18) | 0.57 | 1.19 | 13.65 | 2.62 | -1.13 | 6.5 | -11.63 | -116.98 | 43.1 | 0.00 | 0 | 0 | 243.66 | -0.51 | 104.7 | 104.37 | -0.21 | 78.38 |
| 23Q1 (17) | 0.56 | 3.33 | 18.76 | 2.65 | 3.52 | 8.61 | -5.36 | 71.79 | 68.67 | 0.00 | 0 | 0 | 244.91 | -11.1 | 90.44 | 104.59 | -8.0 | 37.15 |
| 22Q4 (16) | 0.54 | 8.37 | 12.21 | 2.56 | 3.64 | 5.35 | -19.00 | -15.08 | 20.3 | 0.00 | 0 | 0 | 275.49 | 144.38 | 108.36 | 113.69 | 119.65 | 20.59 |
| 22Q3 (15) | 0.50 | 0.3 | 10.89 | 2.47 | 0.41 | 0 | -16.51 | 19.23 | -299.16 | 0.00 | 0 | 0 | 112.73 | -5.29 | -84.05 | 51.76 | -11.54 | -90.22 |
| 22Q2 (14) | 0.50 | 5.75 | -3.64 | 2.46 | 0.82 | 0 | -20.44 | -19.46 | -261.13 | 0.00 | 0 | -100.0 | 119.03 | -7.44 | -84.4 | 58.51 | -23.28 | -90.86 |
| 22Q1 (13) | 0.47 | -2.37 | -16.45 | 2.44 | 0.41 | 639.39 | -17.11 | 28.23 | -44.63 | 0.00 | 0 | -100.0 | 128.60 | -2.74 | -70.29 | 76.26 | -19.11 | -79.69 |
| 21Q4 (12) | 0.48 | 7.09 | -9.11 | 2.43 | 0 | 1769.23 | -23.84 | -387.58 | -12.35 | 0.00 | 0 | -100.0 | 132.22 | -81.3 | -78.01 | 94.28 | -82.18 | -82.11 |
| 21Q3 (11) | 0.45 | -12.84 | -12.23 | 0 | 0 | -100.0 | 8.29 | 246.47 | 161.23 | 0.00 | -100.0 | -100.0 | 706.99 | -7.33 | 166.62 | 529.14 | -17.33 | 134.84 |
| 21Q2 (10) | 0.52 | -8.31 | -5.29 | 0 | -100.0 | -100.0 | -5.66 | 52.16 | -360.83 | 44.00 | 0.0 | 0.0 | 762.92 | 76.28 | 239.11 | 640.08 | 70.51 | 232.35 |
| 21Q1 (9) | 0.57 | 6.21 | 7.35 | 0.33 | 153.85 | -88.62 | -11.83 | 44.25 | 60.63 | 44.00 | 0.0 | 51.72 | 432.80 | -28.01 | 72.6 | 375.40 | -28.76 | 109.72 |
| 20Q4 (8) | 0.53 | 3.41 | 9.84 | 0.13 | -94.98 | -95.22 | -21.22 | -56.72 | -1078.89 | 44.00 | 0.0 | 51.72 | 601.22 | 126.73 | 116.89 | 526.95 | 133.87 | 125.32 |
| 20Q3 (7) | 0.52 | -5.94 | 9.6 | 2.59 | -19.06 | -6.5 | -13.54 | -723.96 | -361.39 | 44.00 | 0.0 | 51.72 | 265.17 | 17.86 | -9.32 | 225.32 | 16.99 | -8.75 |
| 20Q2 (6) | 0.55 | 3.92 | 16.81 | 3.2 | 10.34 | 32.23 | 2.17 | 107.22 | 120.81 | 44.00 | 51.72 | 175.0 | 224.98 | -10.28 | -25.66 | 192.59 | 7.59 | -26.63 |
| 20Q1 (5) | 0.53 | 8.67 | 20.18 | 2.9 | 6.62 | 6.62 | -30.05 | -1569.44 | -421.73 | 29.00 | 0.0 | 81.25 | 250.76 | -9.54 | -25.22 | 179.00 | -23.46 | -36.02 |
| 19Q4 (4) | 0.49 | 3.19 | 0.0 | 2.72 | -1.81 | 0.0 | -1.80 | -134.75 | 0.0 | 29.00 | 0.0 | 0.0 | 277.20 | -5.21 | 0.0 | 233.87 | -5.29 | 0.0 |
| 19Q3 (3) | 0.47 | 0.23 | 0.0 | 2.77 | 14.46 | 0.0 | 5.18 | 149.66 | 0.0 | 29.00 | 81.25 | 0.0 | 292.44 | -3.37 | 0.0 | 246.93 | -5.93 | 0.0 |
| 19Q2 (2) | 0.47 | 6.92 | 0.0 | 2.42 | -11.03 | 0.0 | -10.43 | -211.67 | 0.0 | 16.00 | 0.0 | 0.0 | 302.65 | -9.75 | 0.0 | 262.49 | -6.17 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 2.72 | 0.0 | 0.0 | 9.34 | 0.0 | 0.0 | 16.00 | 0.0 | 0.0 | 335.34 | 0.0 | 0.0 | 279.76 | 0.0 | 0.0 |
