- 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) | 0.37 | 16.21 | 1.13 | 44.87 | 2.06 | -46.35 | -5.69 | 0 | 0.75 | 0.0 | 138.33 | -17.28 | 124.44 | -18.38 |
| 2022 (9) | 0.32 | -34.28 | 0.78 | -27.78 | 3.84 | 96.92 | 7.17 | 0 | 0.75 | 0 | 167.23 | 35.24 | 152.47 | 110.77 |
| 2021 (8) | 0.48 | 34.86 | 1.08 | 21.35 | 1.95 | -9.3 | -16.25 | 0 | 0.00 | 0 | 123.65 | 11.17 | 72.34 | -30.96 |
| 2020 (7) | 0.36 | 12.94 | 0.89 | 61.82 | 2.15 | -8.51 | -34.89 | 0 | 0.00 | 0 | 111.23 | -31.49 | 104.78 | -26.23 |
| 2019 (6) | 0.32 | 24.46 | 0.55 | 0.0 | 2.35 | 11.37 | -19.51 | 0 | 0.00 | 0 | 162.35 | -16.52 | 142.04 | -24.2 |
| 2018 (5) | 0.26 | 32.04 | 0.55 | 83.33 | 2.11 | 4.98 | -23.22 | 0 | 0.00 | 0 | 194.47 | 0.73 | 187.40 | 11.2 |
| 2017 (4) | 0.19 | 7.1 | 0.3 | 200.0 | 2.01 | -21.18 | -125.86 | 0 | 0.00 | 0 | 193.06 | -15.8 | 168.52 | 0.79 |
| 2016 (3) | 0.18 | 40.17 | 0.1 | -50.0 | 2.55 | -13.85 | -356.34 | 0 | 0.00 | 0 | 229.29 | -34.43 | 167.20 | -47.66 |
| 2015 (2) | 0.13 | 42.37 | 0.2 | 0 | 2.96 | 40.28 | 0.00 | 0 | 0.00 | 0 | 349.68 | -57.28 | 319.42 | -59.74 |
| 2014 (1) | 0.09 | -44.27 | 0 | 0 | 2.11 | -9.83 | -119.77 | 0 | 0.00 | 0 | 818.62 | 101.83 | 793.45 | 106.15 |
| 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) | 0.37 | -0.73 | 16.21 | 1.13 | 15.31 | 44.87 | 61.84 | 489.67 | 80.03 | 0.09 | -66.67 | -66.67 | 138.33 | 9.6 | -17.28 | 124.44 | 14.24 | -18.38 |
| 23Q3 (19) | 0.37 | 17.09 | 21.77 | 0.98 | 25.64 | 68.97 | -15.87 | 64.27 | 66.91 | 0.27 | 0.0 | 154.55 | 126.21 | -8.74 | -24.67 | 108.93 | -10.83 | -13.31 |
| 23Q2 (18) | 0.32 | 7.26 | 7.37 | 0.78 | 0.0 | 34.48 | -44.42 | 17.33 | 26.38 | 0.27 | 0.0 | 154.55 | 138.29 | -9.08 | -12.77 | 122.16 | -9.5 | -9.09 |
| 23Q1 (17) | 0.30 | -6.8 | -12.08 | 0.78 | 0.0 | -20.41 | -53.73 | -256.42 | -157.72 | 0.27 | 0.0 | 154.55 | 152.10 | -9.05 | -3.87 | 134.98 | -11.47 | -4.26 |
| 22Q4 (16) | 0.32 | 4.03 | -34.28 | 0.78 | 34.48 | -27.78 | 34.35 | 171.62 | -44.12 | 0.27 | 154.55 | 50.0 | 167.23 | -0.19 | 35.24 | 152.47 | 21.34 | 110.77 |
| 22Q3 (15) | 0.31 | 3.24 | -39.8 | 0.58 | 0.0 | -46.3 | -47.96 | 20.52 | -91.53 | 0.11 | 0.0 | 0 | 167.55 | 5.69 | 41.97 | 125.66 | -6.48 | 91.96 |
| 22Q2 (14) | 0.30 | -12.17 | -45.06 | 0.58 | -40.82 | -46.3 | -60.34 | -164.82 | -1.69 | 0.11 | 0.0 | 0 | 158.53 | 0.2 | 59.04 | 134.37 | -4.7 | 174.0 |
| 22Q1 (13) | 0.34 | -30.33 | -2.32 | 0.98 | -9.26 | 11.36 | 93.09 | 51.44 | 271.06 | 0.11 | -41.07 | 0 | 158.22 | 27.96 | 39.34 | 140.99 | 94.9 | 28.46 |
| 21Q4 (12) | 0.48 | -4.71 | 34.86 | 1.08 | 0.0 | 21.35 | 61.47 | 345.49 | -17.06 | 0.18 | 0 | 0 | 123.65 | 4.77 | 11.17 | 72.34 | 10.51 | -30.96 |
| 21Q3 (11) | 0.51 | -5.77 | 46.51 | 1.08 | 0.0 | 44.0 | -25.04 | 57.8 | 28.84 | 0.00 | 0 | 0 | 118.02 | 18.4 | 7.41 | 65.46 | 33.48 | -33.98 |
| 21Q2 (10) | 0.54 | 56.16 | 92.43 | 1.08 | 22.73 | 96.36 | -59.34 | -9.04 | 59.79 | 0.00 | 0 | 0 | 99.68 | -12.21 | -29.98 | 49.04 | -55.32 | -62.14 |
| 21Q1 (9) | 0.34 | -3.82 | 34.1 | 0.88 | -1.12 | 60.0 | -54.42 | -173.43 | 17.41 | 0.00 | 0 | 0 | 113.55 | 2.09 | -34.33 | 109.75 | 4.74 | -33.69 |
| 20Q4 (8) | 0.36 | 3.52 | 12.94 | 0.89 | 18.67 | 61.82 | 74.11 | 310.6 | -47.47 | 0.00 | 0 | 0 | 111.23 | 1.23 | -31.49 | 104.78 | 5.68 | -26.23 |
| 20Q3 (7) | 0.35 | 23.76 | 16.36 | 0.75 | 36.36 | 36.36 | -35.19 | 76.15 | 63.77 | 0.00 | 0 | 0 | 109.88 | -22.82 | -25.28 | 99.15 | -23.45 | -24.24 |
| 20Q2 (6) | 0.28 | 8.83 | 14.53 | 0.55 | 0.0 | 0.0 | -147.57 | -123.96 | -247.47 | 0.00 | 0 | 0 | 142.36 | -17.66 | -20.89 | 129.53 | -21.74 | -25.39 |
| 20Q1 (5) | 0.26 | -18.99 | 13.55 | 0.55 | 0.0 | 0.0 | -65.89 | -146.71 | 14.65 | 0.00 | 0 | 0 | 172.90 | 6.5 | -16.88 | 165.52 | 16.53 | -17.31 |
| 19Q4 (4) | 0.32 | 6.65 | 0.0 | 0.55 | 0.0 | 0.0 | 141.07 | 245.25 | 0.0 | 0.00 | 0 | 0.0 | 162.35 | 10.4 | 0.0 | 142.04 | 8.53 | 0.0 |
| 19Q3 (3) | 0.30 | 21.81 | 0.0 | 0.55 | 0.0 | 0.0 | -97.12 | -128.68 | 0.0 | 0.00 | 0 | 0.0 | 147.05 | -18.28 | 0.0 | 130.88 | -24.62 | 0.0 |
| 19Q2 (2) | 0.24 | 7.9 | 0.0 | 0.55 | 0.0 | 0.0 | -42.47 | 44.99 | 0.0 | 0.00 | 0 | 0.0 | 179.95 | -13.49 | 0.0 | 173.62 | -13.26 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -77.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 208.00 | 0.0 | 0.0 | 200.16 | 0.0 | 0.0 |
