- 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) | 0.18 | -29.04 | 0.2 | 0 | 26.28 | -34.61 | 88.88 | -62.88 | 0.00 | 0 | 368.91 | 28.63 | 203.71 | 40.12 |
| 2022 (9) | 0.25 | -22.84 | 0 | 0 | 40.19 | 14.73 | 239.42 | 27.28 | 0.00 | 0 | 286.80 | 36.34 | 145.38 | 15.55 |
| 2021 (8) | 0.32 | -7.04 | 0 | 0 | 35.03 | 12.31 | 188.11 | 0 | 0.00 | 0 | 210.36 | 38.93 | 125.82 | 72.88 |
| 2020 (7) | 0.35 | 11.98 | 0 | 0 | 31.19 | -14.34 | -37.19 | 0 | 0.00 | 0 | 151.41 | -16.22 | 72.78 | -4.64 |
| 2019 (6) | 0.31 | -12.8 | 1.5 | 100.0 | 36.41 | 7.06 | 130.42 | -47.82 | 0.00 | 0 | 180.72 | 12.75 | 76.32 | 0.0 |
| 2018 (5) | 0.36 | 15.94 | 0.75 | -67.39 | 34.01 | 6.45 | 249.95 | -49.34 | 0.00 | 0 | 160.28 | -19.35 | 76.32 | -39.43 |
| 2017 (4) | 0.31 | 3.42 | 2.3 | 0 | 31.95 | -0.93 | 493.41 | 0 | 0.00 | 0 | 198.73 | -18.87 | 126.00 | -21.35 |
| 2016 (3) | 0.30 | -13.4 | 0 | 0 | 32.25 | 4.54 | 0.00 | 0 | 0.00 | 0 | 244.95 | 26.88 | 160.20 | 53.04 |
| 2015 (2) | 0.34 | -3.82 | 0 | 0 | 30.85 | 3.98 | 99.20 | -12.78 | 0.00 | 0 | 193.06 | 16.38 | 104.68 | 8.35 |
| 2014 (1) | 0.36 | -11.59 | 0.29 | -93.67 | 29.67 | 20.76 | 113.74 | 431.0 | 0.00 | 0 | 165.89 | 22.11 | 96.61 | 114.64 |
| 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) | 0.18 | 5.83 | -29.04 | 0.2 | 0 | 0 | 108.04 | -45.19 | 314.74 | 0.00 | 0 | 0 | 368.91 | -7.33 | 28.63 | 203.71 | -6.59 | 40.12 |
| 23Q3 (19) | 0.17 | -33.5 | -35.17 | 0 | 0 | -100.0 | 197.13 | 111.26 | -12.77 | 0.00 | 0 | 0 | 398.10 | 49.76 | 34.66 | 218.08 | 33.98 | 30.92 |
| 23Q2 (18) | 0.25 | 27.16 | -15.08 | 0 | 0 | 0 | 93.31 | 188.53 | -78.94 | 0.00 | 0 | 0 | 265.83 | -26.37 | 4.84 | 162.77 | -21.35 | 16.76 |
| 23Q1 (17) | 0.20 | -20.7 | -30.32 | 0 | 0 | 0 | 32.34 | 24.15 | -88.28 | 0.00 | 0 | 0 | 361.02 | 25.88 | 41.93 | 206.96 | 42.36 | 35.96 |
| 22Q4 (16) | 0.25 | -3.32 | -22.84 | 0 | -100.0 | 0 | 26.05 | -88.47 | -82.33 | 0.00 | 0 | 0 | 286.80 | -2.99 | 36.34 | 145.38 | -12.72 | 15.55 |
| 22Q3 (15) | 0.26 | -12.9 | -18.25 | 1.6 | 0 | 0 | 225.98 | -48.99 | 8.58 | 0.00 | 0 | 0 | 295.64 | 16.6 | 40.27 | 166.57 | 19.48 | 32.02 |
| 22Q2 (14) | 0.30 | 4.35 | -16.47 | 0 | 0 | 0 | 443.01 | 60.57 | 99.25 | 0.00 | 0 | 0 | 253.56 | -0.32 | 49.24 | 139.41 | -8.42 | 59.73 |
| 22Q1 (13) | 0.29 | -12.19 | -23.84 | 0 | 0 | -100.0 | 275.89 | 87.16 | 64.4 | 0.00 | 0 | 0 | 254.37 | 20.92 | 67.96 | 152.22 | 20.98 | 126.59 |
| 21Q4 (12) | 0.32 | 2.43 | 23.72 | 0 | 0 | 0 | 147.41 | -29.17 | 37.04 | 0.00 | 0 | 0 | 210.36 | -0.19 | 4.29 | 125.82 | -0.28 | 29.78 |
| 21Q3 (11) | 0.32 | -11.0 | 9.61 | 0 | 0 | -100.0 | 208.13 | -6.39 | -0.5 | 0.00 | 0 | 0 | 210.76 | 24.05 | 10.99 | 126.17 | 44.56 | 42.55 |
| 21Q2 (10) | 0.36 | -4.86 | 9.83 | 0 | -100.0 | -100.0 | 222.34 | 32.49 | -38.14 | 0.00 | 0 | 0 | 169.90 | 12.18 | -0.93 | 87.28 | 29.92 | 4.8 |
| 21Q1 (9) | 0.37 | 42.65 | 30.48 | 0.11 | 0 | 0 | 167.82 | 56.01 | -28.99 | 0.00 | 0 | 0 | 151.45 | -24.91 | -23.02 | 67.18 | -30.71 | -19.76 |
| 20Q4 (8) | 0.26 | -9.26 | -15.86 | 0 | -100.0 | -100.0 | 107.57 | -48.57 | -7.32 | 0.00 | 0 | 0 | 201.70 | 6.22 | 11.61 | 96.95 | 9.54 | 27.03 |
| 20Q3 (7) | 0.29 | -10.82 | -19.99 | 1.0 | 233.33 | -64.29 | 209.17 | -41.81 | 89.4 | 0.00 | 0 | 0 | 189.89 | 10.73 | 19.35 | 88.51 | 6.28 | 18.77 |
| 20Q2 (6) | 0.32 | 13.03 | -9.81 | 0.3 | 0 | 1400.0 | 359.45 | 52.09 | 316.85 | 0.00 | 0 | 0 | 171.49 | -12.83 | 9.24 | 83.28 | -0.53 | 15.84 |
| 20Q1 (5) | 0.29 | -8.01 | -12.12 | 0 | -100.0 | -100.0 | 236.34 | 103.62 | 10.25 | 0.00 | 0 | 0 | 196.74 | 8.86 | 10.48 | 83.72 | 9.7 | 7.21 |
| 19Q4 (4) | 0.31 | -13.71 | 0.0 | 1.5 | -46.43 | 0.0 | 116.07 | 5.1 | 0.0 | 0.00 | 0 | 0.0 | 180.72 | 13.59 | 0.0 | 76.32 | 2.42 | 0.0 |
| 19Q3 (3) | 0.36 | 0.53 | 0.0 | 2.8 | 13900.0 | 0.0 | 110.44 | 28.08 | 0.0 | 0.00 | 0 | 0.0 | 159.10 | 1.34 | 0.0 | 74.52 | 3.66 | 0.0 |
| 19Q2 (2) | 0.36 | 10.13 | 0.0 | 0.02 | -90.0 | 0.0 | 86.23 | -59.78 | 0.0 | 0.00 | 0 | 0.0 | 156.99 | -11.84 | 0.0 | 71.89 | -7.94 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 214.37 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 178.08 | 0.0 | 0.0 | 78.09 | 0.0 | 0.0 |
