- 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) | 0.48 | -6.09 | 0 | 0 | 25.59 | 96.39 | 186.00 | 0 | 0.00 | 0 | 156.19 | 6.51 | 127.58 | -9.22 |
| 2022 (9) | 0.52 | 18.02 | 0.06 | -79.31 | 13.03 | 55.49 | -10.19 | 0 | 0.00 | 0 | 146.64 | -8.82 | 140.54 | -3.67 |
| 2021 (8) | 0.44 | 5.64 | 0.29 | 26.09 | 8.38 | 5.41 | -41.07 | 0 | 0.00 | 0 | 160.83 | -14.06 | 145.90 | -16.23 |
| 2020 (7) | 0.41 | -10.54 | 0.23 | 27.78 | 7.95 | -34.68 | -42.70 | 0 | 0.00 | 0 | 187.14 | 9.34 | 174.17 | 12.06 |
| 2019 (6) | 0.46 | 25.5 | 0.18 | -10.0 | 12.17 | -14.54 | 3.81 | -99.04 | 0.00 | 0 | 171.16 | -16.22 | 155.42 | -19.6 |
| 2018 (5) | 0.37 | -14.53 | 0.2 | -63.64 | 14.24 | 28.17 | 398.09 | 589.57 | 0.00 | 0 | 204.30 | 40.72 | 193.30 | 50.71 |
| 2017 (4) | 0.43 | -12.28 | 0.55 | -34.52 | 11.11 | 40.46 | 57.73 | 267.24 | 0.00 | 0 | 145.18 | 8.68 | 128.26 | 10.08 |
| 2016 (3) | 0.49 | -36.34 | 0.84 | -65.85 | 7.91 | 28.2 | 15.72 | 158.55 | 1.05 | -87.57 | 133.58 | 57.02 | 116.51 | 43.98 |
| 2015 (2) | 0.77 | 0.09 | 2.46 | 278.46 | 6.17 | 62.37 | 6.08 | -96.31 | 8.47 | 704.71 | 85.07 | -10.73 | 80.92 | -11.01 |
| 2014 (1) | 0.77 | 0 | 0.65 | 0 | 3.8 | 0 | 164.90 | 0 | 1.05 | 0 | 95.29 | 0 | 90.93 | 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) | 0.48 | -5.06 | -6.09 | 0 | 0 | -100.0 | 260.80 | -2.89 | 93.34 | 0.00 | 0 | 0 | 156.19 | 2.17 | 6.51 | 127.58 | -13.67 | -9.22 |
| 23Q3 (19) | 0.51 | 20.15 | 4.7 | 0 | 0 | -100.0 | 268.55 | 50.15 | 2515.02 | 0.00 | 0 | 0 | 152.87 | -7.01 | 9.15 | 147.78 | -1.76 | 27.66 |
| 23Q2 (18) | 0.42 | 8.13 | 14.03 | 0 | -100.0 | -100.0 | 178.85 | 417.96 | 285.97 | 0.00 | 0 | 0 | 164.39 | -11.54 | -8.63 | 150.42 | -12.8 | 1.86 |
| 23Q1 (17) | 0.39 | -23.86 | -4.08 | 0.02 | -66.67 | -92.59 | 34.53 | -74.4 | 156.37 | 0.00 | 0 | 0 | 185.83 | 26.73 | 10.11 | 172.50 | 22.74 | 15.58 |
| 22Q4 (16) | 0.52 | 5.85 | 18.02 | 0.06 | -76.92 | -79.31 | 134.89 | 1313.04 | 117.07 | 0.00 | 0 | 0 | 146.64 | 4.71 | -8.82 | 140.54 | 21.41 | -3.67 |
| 22Q3 (15) | 0.49 | 30.85 | 53.89 | 0.26 | -3.7 | 8.33 | -11.12 | 88.44 | 85.82 | 0.00 | 0 | -100.0 | 140.05 | -22.16 | -28.23 | 115.76 | -21.61 | -29.03 |
| 22Q2 (14) | 0.37 | -9.04 | 4.41 | 0.27 | 0.0 | 35.0 | -96.17 | -56.99 | 24.26 | 0.00 | 0 | -100.0 | 179.92 | 6.61 | -10.81 | 147.68 | -1.05 | -14.84 |
| 22Q1 (13) | 0.41 | -6.32 | 14.66 | 0.27 | -6.9 | 28.57 | -61.26 | -198.58 | -330.5 | 0.00 | 0 | -100.0 | 168.77 | 4.94 | -19.98 | 149.25 | 2.3 | -22.88 |
| 21Q4 (12) | 0.44 | 38.02 | 5.64 | 0.29 | 20.83 | 26.09 | 62.14 | 179.25 | 291.26 | 0.00 | -100.0 | -100.0 | 160.83 | -17.58 | -14.06 | 145.90 | -10.55 | -16.23 |
| 21Q3 (11) | 0.32 | -11.22 | -30.43 | 0.24 | 20.0 | -75.76 | -78.41 | 38.25 | -472.32 | 0.13 | 0.0 | 0.0 | 195.13 | -3.27 | 16.94 | 163.11 | -5.95 | 9.71 |
| 21Q2 (10) | 0.36 | -0.11 | -21.46 | 0.2 | -4.76 | -73.33 | -126.98 | -792.34 | -37.25 | 0.13 | 0.0 | 0 | 201.72 | -4.35 | 24.4 | 173.42 | -10.39 | 30.75 |
| 21Q1 (9) | 0.36 | -13.69 | -10.08 | 0.21 | -8.7 | -55.32 | -14.23 | 56.2 | 80.33 | 0.13 | 0.0 | 0 | 210.90 | 12.7 | 6.72 | 193.53 | 11.12 | 15.54 |
| 20Q4 (8) | 0.41 | -9.1 | -10.54 | 0.23 | -76.77 | 27.78 | -32.49 | -254.27 | -135.42 | 0.13 | 0.0 | 0 | 187.14 | 12.15 | 9.34 | 174.17 | 17.15 | 12.06 |
| 20Q3 (7) | 0.45 | 0.22 | 10.68 | 0.99 | 32.0 | 560.0 | 21.06 | 122.76 | 166.23 | 0.13 | 0 | 0 | 166.87 | 2.9 | -5.35 | 148.67 | 12.09 | -5.52 |
| 20Q2 (6) | 0.45 | 14.36 | 15.29 | 0.75 | 59.57 | 650.0 | -92.52 | -27.86 | -151.62 | 0.00 | 0 | 0 | 162.16 | -17.94 | -16.84 | 132.63 | -20.82 | -24.99 |
| 20Q1 (5) | 0.40 | -14.13 | -2.46 | 0.47 | 161.11 | 370.0 | -72.36 | -178.89 | -503.5 | 0.00 | 0 | 0 | 197.62 | 15.46 | -3.44 | 167.50 | 7.77 | -12.58 |
| 19Q4 (4) | 0.46 | 12.46 | 0.0 | 0.18 | 20.0 | 0.0 | 91.72 | 388.43 | 0.0 | 0.00 | 0 | 0.0 | 171.16 | -2.92 | 0.0 | 155.42 | -1.23 | 0.0 |
| 19Q3 (3) | 0.41 | 4.4 | 0.0 | 0.15 | 50.0 | 0.0 | -31.80 | 13.52 | 0.0 | 0.00 | 0 | 0.0 | 176.31 | -9.58 | 0.0 | 157.36 | -11.01 | 0.0 |
| 19Q2 (2) | 0.39 | -3.24 | 0.0 | 0.1 | 0.0 | 0.0 | -36.77 | -206.67 | 0.0 | 0.00 | 0 | 0.0 | 194.99 | -4.72 | 0.0 | 176.82 | -7.71 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -11.99 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 204.66 | 0.0 | 0.0 | 191.60 | 0.0 | 0.0 |
