- 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) | 0.69 | -6.98 | 0 | 0 | 161.44 | 10.84 | 15.64 | -22.73 | 0.00 | 0 | 179.67 | 2.55 | 92.75 | 0.45 |
| 2022 (9) | 0.74 | 0.65 | 0 | 0 | 145.65 | 29.11 | 20.24 | 30.5 | 0.00 | 0 | 175.20 | 31.85 | 92.33 | 40.6 |
| 2021 (8) | 0.74 | -1.51 | 3.7 | -9.98 | 112.81 | 30.55 | 15.51 | 84.42 | 0.00 | 0 | 132.88 | 4.7 | 65.67 | 14.01 |
| 2020 (7) | 0.75 | 1.14 | 4.11 | 123.37 | 86.41 | 30.88 | 8.41 | 14.42 | 0.00 | 0 | 126.92 | -0.92 | 57.60 | 14.58 |
| 2019 (6) | 0.74 | 38.46 | 1.84 | 4500.0 | 66.02 | 34.71 | 7.35 | -81.85 | 0.00 | 0 | 128.10 | -35.38 | 50.27 | -57.2 |
| 2018 (5) | 0.53 | 12.27 | 0.04 | -94.29 | 49.01 | 35.24 | 40.50 | -92.92 | 0.00 | 0 | 198.23 | 20.01 | 117.44 | 31.48 |
| 2017 (4) | 0.48 | 11.92 | 0.7 | 0 | 36.24 | 29.34 | 571.71 | 0 | 0.00 | 0 | 165.18 | -13.0 | 89.32 | -14.22 |
| 2016 (3) | 0.42 | 12.63 | 0 | 0 | 28.02 | 29.72 | 0.00 | 0 | 0.00 | 0 | 189.87 | -10.89 | 104.13 | 2.58 |
| 2015 (2) | 0.38 | -0.63 | 0 | 0 | 21.6 | 29.96 | 0.00 | 0 | 0.00 | 0 | 213.08 | -6.33 | 101.51 | -21.98 |
| 2014 (1) | 0.38 | 8.8 | 0 | 0 | 16.62 | 50.95 | 10690.60 | 74.3 | 0.00 | 0 | 227.48 | -1.46 | 130.11 | 29.17 |
| 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) | 0.69 | -3.09 | -6.98 | 0 | 0 | 0 | 17.44 | 18.0 | 17.44 | 0.00 | 0 | 0 | 179.67 | 2.55 | 2.55 | 92.75 | 7.26 | 0.45 |
| 23Q3 (19) | 0.71 | -5.26 | -6.35 | 0 | 0 | -100.0 | 14.78 | -5.5 | -25.32 | 0.00 | 0 | 0 | 175.20 | 4.35 | 5.04 | 86.47 | 8.17 | -4.09 |
| 23Q2 (18) | 0.75 | -1.52 | -0.83 | 0 | 0 | -100.0 | 15.64 | 5.75 | -52.08 | 0.00 | 0 | 0 | 167.90 | 1.73 | 35.46 | 79.94 | 6.15 | 36.63 |
| 23Q1 (17) | 0.76 | 2.89 | 1.6 | 0 | 0 | -100.0 | 14.79 | -0.4 | -11.75 | 0.00 | 0 | 0 | 165.04 | -5.8 | 29.34 | 75.31 | -18.43 | 35.35 |
| 22Q4 (16) | 0.74 | -2.44 | 0.65 | 0 | -100.0 | -100.0 | 14.85 | -24.96 | -10.27 | 0.00 | 0 | 0 | 175.20 | 5.04 | 31.85 | 92.33 | 2.41 | 40.6 |
| 22Q3 (15) | 0.76 | 0.32 | 1.67 | 3.7 | 0.0 | 0.0 | 19.79 | -39.37 | 24.86 | 0.00 | 0 | 0 | 166.79 | 34.56 | 30.7 | 90.16 | 54.09 | 58.93 |
| 22Q2 (14) | 0.76 | 0.89 | 1.35 | 3.7 | 0.0 | 0.0 | 32.64 | 94.75 | 105.93 | 0.00 | 0 | 0 | 123.95 | -2.86 | -2.87 | 58.51 | 5.16 | 3.14 |
| 22Q1 (13) | 0.75 | 1.93 | 1.57 | 3.7 | 0.0 | -7.5 | 16.76 | 1.27 | 43.62 | 0.00 | 0 | 0 | 127.60 | -3.97 | -1.08 | 55.64 | -15.27 | -0.27 |
| 21Q4 (12) | 0.74 | -1.45 | -1.51 | 3.7 | 0.0 | -9.98 | 16.55 | 4.42 | 72.94 | 0.00 | 0 | 0 | 132.88 | 4.13 | 4.7 | 65.67 | 15.76 | 14.01 |
| 21Q3 (11) | 0.75 | 0.0 | -0.15 | 3.7 | 0.0 | -13.35 | 15.85 | 0.0 | 117.12 | 0.00 | 0 | 0 | 127.61 | 0.0 | 1.73 | 56.73 | 0.0 | 7.3 |
| 21Q2 (10) | 0.75 | 1.11 | -1.4 | 3.7 | -7.5 | -23.71 | 15.85 | 35.82 | 102.43 | 0.00 | 0 | 0 | 127.61 | -1.07 | 6.63 | 56.73 | 1.68 | 21.22 |
| 21Q1 (9) | 0.74 | -1.16 | -2.62 | 4.0 | -2.68 | -24.95 | 11.67 | 21.94 | 29.38 | 0.00 | 0 | 0 | 128.99 | 1.63 | 7.38 | 55.79 | -3.14 | 7.45 |
| 20Q4 (8) | 0.75 | -0.08 | 1.14 | 4.11 | -3.75 | 123.37 | 9.57 | 31.1 | 37.9 | 0.00 | 0 | 0 | 126.92 | 1.18 | -0.92 | 57.60 | 8.95 | 14.58 |
| 20Q3 (7) | 0.75 | -1.25 | 0.28 | 4.27 | -11.96 | 88.94 | 7.30 | -6.77 | -7.71 | 0.00 | 0 | 0 | 125.44 | 4.81 | -3.08 | 52.87 | 12.97 | -13.17 |
| 20Q2 (6) | 0.76 | -0.15 | 0.69 | 4.85 | -9.01 | 67.24 | 7.83 | -13.19 | -4.63 | 0.00 | 0 | 0 | 119.68 | -0.37 | -5.44 | 46.80 | -9.86 | -26.77 |
| 20Q1 (5) | 0.76 | 2.65 | 3.49 | 5.33 | 189.67 | 53200.0 | 9.02 | 29.97 | 42.27 | 0.00 | 0 | 0 | 120.13 | -6.22 | -30.82 | 51.92 | 3.28 | -44.39 |
| 19Q4 (4) | 0.74 | -0.93 | 0.0 | 1.84 | -18.58 | 0.0 | 6.94 | -12.26 | 0.0 | 0.00 | 0 | 0.0 | 128.10 | -1.03 | 0.0 | 50.27 | -17.44 | 0.0 |
| 19Q3 (3) | 0.75 | -0.85 | 0.0 | 2.26 | -22.07 | 0.0 | 7.91 | -3.65 | 0.0 | 0.00 | 0 | 0.0 | 129.43 | 2.27 | 0.0 | 60.89 | -4.73 | 0.0 |
| 19Q2 (2) | 0.75 | 2.63 | 0.0 | 2.9 | 28900.0 | 0.0 | 8.21 | 29.5 | 0.0 | 0.00 | 0 | 0.0 | 126.56 | -27.12 | 0.0 | 63.91 | -31.54 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 6.34 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 173.65 | 0.0 | 0.0 | 93.36 | 0.0 | 0.0 |
