- 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) | 0.22 | -28.76 | 0.72 | -61.9 | 7.56 | -16.09 | 127.33 | 115.34 | 0.00 | 0 | 343.94 | 35.74 | 170.14 | 40.75 |
| 2022 (9) | 0.31 | -22.59 | 1.89 | -66.55 | 9.01 | 3.09 | 59.13 | 50.0 | 0.87 | -32.29 | 253.38 | 11.58 | 120.88 | -26.95 |
| 2021 (8) | 0.40 | -15.0 | 5.65 | -16.79 | 8.74 | 23.45 | 39.42 | -62.71 | 1.28 | 117.09 | 227.09 | 33.21 | 165.48 | 29.46 |
| 2020 (7) | 0.47 | -9.78 | 6.79 | 25.28 | 7.08 | -3.28 | 105.70 | 504.35 | 0.59 | -81.14 | 170.48 | 10.3 | 127.82 | 10.48 |
| 2019 (6) | 0.52 | 13.24 | 5.42 | -1.09 | 7.32 | -37.86 | 17.49 | -49.84 | 3.13 | 60.62 | 154.56 | -26.69 | 115.70 | -21.54 |
| 2018 (5) | 0.46 | 2.22 | 5.48 | 17.09 | 11.78 | 4.8 | 34.87 | 33.19 | 1.95 | 835.83 | 210.83 | 34.98 | 147.46 | 60.75 |
| 2017 (4) | 0.45 | 13.53 | 4.68 | 29.64 | 11.24 | 1.9 | 26.18 | 16.46 | 0.21 | -69.6 | 156.19 | -18.99 | 91.73 | -20.56 |
| 2016 (3) | 0.39 | 11.17 | 3.61 | 55.6 | 11.03 | -10.03 | 22.48 | 118.68 | 0.69 | -72.92 | 192.80 | -10.34 | 115.47 | -17.77 |
| 2015 (2) | 0.35 | 0 | 2.32 | 0 | 12.26 | 0 | 10.28 | 0 | 2.53 | 0 | 215.03 | 0 | 140.43 | 0 |
| 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) | 0.22 | -1.09 | -28.76 | 0.72 | -7.69 | -61.9 | 132.28 | -33.62 | 91.6 | 0.00 | 0 | -100.0 | 343.94 | 6.33 | 35.74 | 170.14 | 9.03 | 40.75 |
| 23Q3 (19) | 0.22 | -22.27 | -34.59 | 0.78 | 105.26 | -72.63 | 199.29 | -54.57 | 192.26 | 0.00 | 0 | -100.0 | 323.46 | 31.71 | 34.05 | 156.05 | 11.63 | 20.85 |
| 23Q2 (18) | 0.28 | -13.64 | -29.46 | 0.38 | -67.52 | -84.55 | 438.69 | 700.09 | 614.94 | 0.00 | -100.0 | -100.0 | 245.58 | 8.59 | 23.12 | 139.79 | 8.8 | 15.81 |
| 23Q1 (17) | 0.33 | 7.3 | -21.02 | 1.17 | -38.1 | -62.14 | 54.83 | -20.58 | 31.3 | 4.24 | 25.36 | -37.08 | 226.16 | -10.74 | 15.97 | 128.48 | 6.29 | 0.63 |
| 22Q4 (16) | 0.31 | -9.18 | -22.59 | 1.89 | -33.68 | -66.55 | 69.04 | 1.25 | 67.05 | 3.38 | -20.85 | -7.09 | 253.38 | 5.01 | 11.58 | 120.88 | -6.39 | -26.95 |
| 22Q3 (15) | 0.34 | -16.18 | -31.6 | 2.85 | 15.85 | -68.61 | 68.19 | 11.13 | 54.03 | 4.27 | 0.0 | -23.17 | 241.29 | 20.97 | 43.24 | 129.13 | 6.98 | -0.97 |
| 22Q2 (14) | 0.40 | -3.31 | -9.22 | 2.46 | -20.39 | -66.35 | 61.36 | 46.93 | 70.87 | 4.27 | -36.59 | 40.85 | 199.47 | 2.29 | 8.51 | 120.71 | -5.45 | -13.38 |
| 22Q1 (13) | 0.42 | 5.17 | 0 | 3.09 | -45.31 | 0 | 41.76 | 1.04 | 0 | 6.73 | 85.1 | 7.69 | 195.01 | -14.13 | 0 | 127.67 | -22.85 | 0 |
| 21Q4 (12) | 0.40 | -19.75 | -15.0 | 5.65 | -37.78 | -16.79 | 41.33 | -6.64 | 219.4 | 3.64 | -34.55 | -41.82 | 227.09 | 34.81 | 33.21 | 165.48 | 26.91 | 29.46 |
| 21Q3 (11) | 0.49 | 11.24 | 0 | 9.08 | 24.21 | 0 | 44.27 | 23.28 | 0 | 5.56 | 83.33 | 751.85 | 168.45 | -8.36 | 0 | 130.39 | -6.44 | 0 |
| 21Q2 (10) | 0.44 | 0 | -5.67 | 7.31 | 0 | 25.17 | 35.91 | 0 | -82.27 | 3.03 | -51.52 | 364.65 | 183.82 | 0 | 13.64 | 139.36 | 0 | 15.81 |
| 21Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 6.25 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.47 | 0 | 0 | 6.79 | 0 | 0 | 12.94 | 0 | 0 | 6.25 | 858.33 | 0 | 170.48 | 0 | 0 | 127.82 | 0 | 0 |
| 20Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.65 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.47 | 0 | 0 | 5.84 | 0 | 0 | 202.52 | 0 | 0 | 0.65 | 0 | 0 | 161.76 | 0 | 0 | 120.33 | 0 | 0 |
