- 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) | 0.54 | -1.69 | 2.5 | 34.41 | 155.14 | 11.07 | 820.39 | 10.3 | 0.00 | 0 | 183.19 | 1.01 | 100.49 | 19.87 |
| 2022 (9) | 0.55 | 9.78 | 1.86 | -5.1 | 139.68 | 31.04 | 743.79 | 19.83 | 0.04 | -51.06 | 181.36 | -8.14 | 83.83 | -33.19 |
| 2021 (8) | 0.50 | -12.86 | 1.96 | -4.85 | 106.59 | 99.08 | 620.69 | 129.76 | 0.09 | -56.28 | 197.44 | 17.71 | 125.48 | 35.0 |
| 2020 (7) | 0.57 | 0.75 | 2.06 | -4.63 | 53.54 | 3.52 | 270.15 | 26.83 | 0.21 | 2.78 | 167.73 | -1.04 | 92.95 | 4.33 |
| 2019 (6) | 0.57 | -15.72 | 2.16 | -32.08 | 51.72 | -13.42 | 213.01 | 3.47 | 0.20 | -6.55 | 169.49 | 19.87 | 89.09 | 14.51 |
| 2018 (5) | 0.68 | 13.98 | 3.18 | 35.9 | 59.74 | 10.26 | 205.87 | 18.42 | 0.21 | -30.66 | 141.40 | -9.31 | 77.80 | -29.16 |
| 2017 (4) | 0.59 | 12.01 | 2.34 | 27.87 | 54.18 | 64.13 | 173.84 | 145.81 | 0.31 | -79.04 | 155.91 | -12.2 | 109.83 | -20.65 |
| 2016 (3) | 0.53 | 21.38 | 1.83 | 335.71 | 33.01 | 58.02 | 70.72 | -86.29 | 1.47 | 0 | 177.57 | -15.35 | 138.41 | -28.35 |
| 2015 (2) | 0.44 | -16.63 | 0.42 | 600.0 | 20.89 | 0 | 515.86 | 0 | 0.00 | 0 | 209.77 | 24.98 | 193.17 | 22.8 |
| 2014 (1) | 0.52 | 0 | 0.06 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 167.84 | 0 | 157.31 | 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) | 0.54 | -5.67 | -1.69 | 2.5 | -28.57 | 34.41 | 386.92 | -71.15 | -52.14 | 0.00 | 0 | -100.0 | 183.19 | 6.42 | 1.01 | 100.49 | 22.06 | 19.87 |
| 23Q3 (19) | 0.57 | -10.7 | 2.5 | 3.5 | 250.0 | 86.17 | 1341.02 | -0.63 | 13.63 | 0.00 | 0 | -100.0 | 172.14 | 12.5 | -2.65 | 82.33 | -0.05 | -13.4 |
| 23Q2 (18) | 0.64 | -1.82 | 4.48 | 1.0 | 0.0 | -47.64 | 1349.50 | 54.65 | 156.45 | 0.00 | 0 | -100.0 | 153.02 | 1.95 | -3.84 | 82.37 | 33.07 | -7.02 |
| 23Q1 (17) | 0.65 | 18.88 | 28.91 | 1.0 | -46.24 | -48.19 | 872.64 | 7.94 | 41.24 | 0.00 | -100.0 | -100.0 | 150.10 | -17.24 | -23.29 | 61.90 | -26.16 | -45.65 |
| 22Q4 (16) | 0.55 | -1.65 | 9.78 | 1.86 | -1.06 | -5.1 | 808.46 | -31.5 | 7.74 | 0.18 | 24.89 | -41.02 | 181.36 | 2.56 | -8.14 | 83.83 | -11.82 | -33.19 |
| 22Q3 (15) | 0.56 | -8.99 | -9.34 | 1.88 | -1.57 | -5.05 | 1180.20 | 124.28 | 104.42 | 0.14 | -26.61 | -64.07 | 176.83 | 11.12 | 11.52 | 95.07 | 7.31 | 19.96 |
| 22Q2 (14) | 0.61 | 21.14 | -0.84 | 1.91 | -1.04 | -4.98 | 526.22 | -14.83 | -32.29 | 0.19 | -26.86 | -34.68 | 159.13 | -18.67 | 0.49 | 88.59 | -22.21 | 0.41 |
| 22Q1 (13) | 0.51 | 1.24 | -13.26 | 1.93 | -1.53 | -4.93 | 617.83 | -17.67 | 68.73 | 0.26 | -12.01 | -61.71 | 195.67 | -0.9 | 17.17 | 113.89 | -9.24 | 53.8 |
| 21Q4 (12) | 0.50 | -18.78 | -12.86 | 1.96 | -1.01 | -4.85 | 750.41 | 29.98 | 66.89 | 0.30 | -23.91 | -44.51 | 197.44 | 24.51 | 17.71 | 125.48 | 58.33 | 35.0 |
| 21Q3 (11) | 0.62 | -0.45 | 10.82 | 1.98 | -1.49 | -4.81 | 577.34 | -25.71 | 247.86 | 0.39 | 33.41 | -72.06 | 158.57 | 0.14 | -8.02 | 79.25 | -10.18 | -17.62 |
| 21Q2 (10) | 0.62 | 5.97 | 0.63 | 2.01 | -0.99 | -4.74 | 777.15 | 112.24 | 82.75 | 0.29 | -57.13 | -50.95 | 158.35 | -5.18 | 1.46 | 88.23 | 19.15 | -1.9 |
| 21Q1 (9) | 0.58 | 1.7 | 0 | 2.03 | -1.46 | 0 | 366.16 | -18.57 | 0 | 0.68 | 27.5 | 0 | 167.00 | -0.44 | 0 | 74.05 | -20.33 | 0 |
| 20Q4 (8) | 0.57 | 3.29 | 0 | 2.06 | -0.96 | 0 | 449.65 | 170.92 | 0 | 0.54 | -61.69 | 0 | 167.73 | -2.71 | 0 | 92.95 | -3.38 | 0 |
| 20Q3 (7) | 0.56 | -9.6 | 0 | 2.08 | -1.42 | 0 | 165.97 | -60.97 | 0 | 1.40 | 134.26 | 0 | 172.40 | 10.46 | 0 | 96.20 | 6.96 | 0 |
| 20Q2 (6) | 0.62 | 0 | 0 | 2.11 | 0 | 0 | 425.26 | 0 | 0 | 0.60 | 0 | 0 | 156.07 | 0 | 0 | 89.94 | 0 | 0 |
