- 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) | 0.90 | -2.41 | 5.08 | -9.29 | 9.78 | 79.12 | 2.02 | 0 | 2.56 | 0 | 47.15 | 34.25 | 38.59 | 14.1 |
| 2022 (9) | 0.92 | 5.85 | 5.6 | 27.27 | 5.46 | 39.29 | -2.56 | 0 | 0.00 | 0 | 35.12 | 11.07 | 33.82 | 13.68 |
| 2021 (8) | 0.87 | 8.13 | 4.4 | 25.71 | 3.92 | -11.11 | -4.14 | 0 | 0.00 | 0 | 31.62 | -29.83 | 29.75 | -30.96 |
| 2020 (7) | 0.80 | 13.69 | 3.5 | -10.26 | 4.41 | -63.82 | -8.98 | 0 | 0.00 | 0 | 45.06 | -42.81 | 43.09 | -10.36 |
| 2019 (6) | 0.71 | -2.89 | 3.9 | -9.3 | 12.19 | 4.91 | 1.67 | 45.22 | 0.00 | 0 | 78.79 | 23.65 | 48.07 | 10.51 |
| 2018 (5) | 0.73 | 149.74 | 4.3 | -28.81 | 11.62 | 6.02 | 1.15 | -78.86 | 0.00 | 0 | 63.72 | -27.6 | 43.50 | -47.99 |
| 2017 (4) | 0.29 | -58.86 | 6.04 | -51.01 | 10.96 | 43.46 | 5.44 | 0 | 2.79 | 504.86 | 88.01 | 333.55 | 83.63 | 384.81 |
| 2016 (3) | 0.71 | 0.47 | 12.33 | 14.17 | 7.64 | 138.75 | -2.74 | 0 | 0.46 | 0.0 | 20.30 | 40.78 | 17.25 | 62.89 |
| 2015 (2) | 0.70 | 3837.43 | 10.8 | 10700.0 | 3.2 | 611.11 | -0.02 | 0 | 0.46 | 0.0 | 14.42 | -99.88 | 10.59 | -99.91 |
| 2014 (1) | 0.02 | -97.44 | 0.1 | 0 | 0.45 | -85.53 | 0.00 | 0 | 0.46 | 0 | 12372.00 | 13763.74 | 12323.20 | 15618.37 |
| 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) | 0.90 | -1.73 | -2.41 | 5.08 | -2.31 | -9.29 | 4.95 | 159.16 | 475.0 | 2.84 | -72.72 | 0 | 47.15 | 24.93 | 34.25 | 38.59 | 33.3 | 14.1 |
| 23Q3 (19) | 0.91 | -0.43 | 0.15 | 5.2 | 0.0 | -7.14 | 1.91 | 15.76 | 169.2 | 10.43 | -36.02 | 0 | 37.74 | 6.04 | 4.05 | 28.95 | -15.6 | -15.79 |
| 23Q2 (18) | 0.92 | -0.62 | 2.49 | 5.2 | -7.14 | 15.56 | 1.65 | 650.0 | 147.83 | 16.30 | 0 | 0 | 35.59 | 3.1 | 50.93 | 34.30 | 3.41 | 58.43 |
| 23Q1 (17) | 0.92 | 0.35 | 4.89 | 5.6 | 0.0 | 27.27 | -0.30 | 77.27 | 88.72 | 0.00 | 0 | 0 | 34.52 | -1.71 | 30.41 | 33.17 | -1.92 | 34.56 |
| 22Q4 (16) | 0.92 | 0.86 | 5.85 | 5.6 | 0.0 | 27.27 | -1.32 | 52.17 | 68.5 | 0.00 | 0 | 0 | 35.12 | -3.17 | 11.07 | 33.82 | -1.63 | 13.68 |
| 22Q3 (15) | 0.91 | 1.9 | 7.41 | 5.6 | 24.44 | 43.59 | -2.76 | 20.0 | 28.31 | 0.00 | 0 | 0 | 36.27 | 53.82 | 35.49 | 34.38 | 58.8 | 40.33 |
| 22Q2 (14) | 0.89 | 1.71 | 7.24 | 4.5 | 2.27 | 15.38 | -3.45 | -29.7 | 26.75 | 0.00 | 0 | 0 | 23.58 | -10.92 | -28.24 | 21.65 | -12.17 | -28.43 |
| 22Q1 (13) | 0.88 | 1.27 | 7.82 | 4.4 | 0.0 | 25.71 | -2.66 | 36.52 | 30.55 | 0.00 | 0 | 0 | 26.47 | -16.29 | -29.56 | 24.65 | -17.14 | -30.39 |
| 21Q4 (12) | 0.87 | 2.35 | 8.13 | 4.4 | 12.82 | 25.71 | -4.19 | -8.83 | -71.02 | 0.00 | 0 | 0 | 31.62 | 18.12 | -29.83 | 29.75 | 21.43 | -30.96 |
| 21Q3 (11) | 0.85 | 1.74 | 6.69 | 3.9 | 0.0 | 11.43 | -3.85 | 18.26 | -41.03 | 0.00 | 0 | 0 | 26.77 | -18.53 | -46.32 | 24.50 | -19.01 | -20.76 |
| 21Q2 (10) | 0.83 | 2.26 | 5.01 | 3.9 | 11.43 | 11.43 | -4.71 | -22.98 | 5.61 | 0.00 | 0 | 0 | 32.86 | -12.56 | -39.96 | 30.25 | -14.57 | 1.54 |
| 21Q1 (9) | 0.82 | 1.56 | 4.83 | 3.5 | 0.0 | -10.26 | -3.83 | -56.33 | 83.91 | 0.00 | 0 | 0 | 37.58 | -16.6 | -43.89 | 35.41 | -17.82 | 1.81 |
| 20Q4 (8) | 0.80 | 0.98 | 13.69 | 3.5 | 0.0 | -10.26 | -2.45 | 10.26 | -178.27 | 0.00 | 0 | 0 | 45.06 | -9.65 | -42.81 | 43.09 | 39.36 | -10.36 |
| 20Q3 (7) | 0.80 | 0.14 | 10.93 | 3.5 | 0.0 | -10.26 | -2.73 | 45.29 | -373.0 | 0.00 | 0 | 0 | 49.87 | -8.88 | -31.11 | 30.92 | 3.79 | -33.33 |
| 20Q2 (6) | 0.79 | 2.08 | 10.95 | 3.5 | -10.26 | -10.26 | -4.99 | 79.04 | -599.0 | 0.00 | 0 | 0 | 54.73 | -18.29 | -23.41 | 29.79 | -14.35 | -33.59 |
| 20Q1 (5) | 0.78 | 10.13 | 7.99 | 3.9 | 0.0 | -9.3 | -23.81 | -860.7 | -1616.56 | 0.00 | 0 | 0 | 66.98 | -14.99 | -2.9 | 34.78 | -27.65 | -26.83 |
| 19Q4 (4) | 0.71 | -1.46 | 0.0 | 3.9 | 0.0 | 0.0 | 3.13 | 213.0 | 0.0 | 0.00 | 0 | 0.0 | 78.79 | 8.84 | 0.0 | 48.07 | 3.64 | 0.0 |
| 19Q3 (3) | 0.72 | 0.15 | 0.0 | 3.9 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 0.00 | 0 | 0.0 | 72.39 | 1.3 | 0.0 | 46.38 | 3.39 | 0.0 |
| 19Q2 (2) | 0.72 | -0.64 | 0.0 | 3.9 | -9.3 | 0.0 | 1.00 | -36.31 | 0.0 | 0.00 | 0 | 0.0 | 71.46 | 3.6 | 0.0 | 44.86 | -5.62 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 4.3 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 68.98 | 0.0 | 0.0 | 47.53 | 0.0 | 0.0 |
