- 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 | -37.04 | 1.92 | -33.33 | 28.16 | 24.66 | 34.68 | 54.61 | 0.00 | 0 | 438.64 | 81.56 | 216.29 | 177.4 |
| 2022 (9) | 0.29 | 6.15 | 2.88 | -31.43 | 22.59 | -8.65 | 22.43 | -55.5 | 0.00 | 0 | 241.59 | -9.08 | 77.97 | -18.1 |
| 2021 (8) | 0.27 | -21.16 | 4.2 | -53.33 | 24.73 | 1.6 | 50.40 | 0 | 0.00 | 0 | 265.72 | 28.28 | 95.20 | 50.28 |
| 2020 (7) | 0.34 | -15.31 | 9.0 | -40.94 | 24.34 | -8.87 | -8.08 | 0 | 0.25 | 0.0 | 207.14 | 9.75 | 63.35 | 160.81 |
| 2019 (6) | 0.41 | 111.88 | 15.24 | 244.8 | 26.71 | -1.51 | 10.45 | -79.85 | 0.25 | 270.28 | 188.73 | -48.69 | 24.29 | -69.51 |
| 2018 (5) | 0.19 | -8.18 | 4.42 | -1.34 | 27.12 | 3.12 | 51.87 | 33.03 | 0.07 | -71.47 | 367.80 | -7.75 | 79.67 | -31.44 |
| 2017 (4) | 0.21 | -24.29 | 4.48 | -35.35 | 26.3 | -7.56 | 38.99 | 38.66 | 0.23 | -32.26 | 398.68 | 26.63 | 116.21 | 88.19 |
| 2016 (3) | 0.28 | -40.63 | 6.93 | -52.73 | 28.45 | 51.9 | 28.12 | 387.35 | 0.34 | -89.01 | 314.85 | 60.67 | 61.75 | 100.88 |
| 2015 (2) | 0.47 | -7.61 | 14.66 | -16.89 | 18.73 | -56.29 | 5.77 | -73.52 | 3.12 | 231.91 | 195.96 | 11.3 | 30.74 | 2.4 |
| 2014 (1) | 0.50 | -24.37 | 17.64 | -40.12 | 42.85 | 47.2 | 21.79 | 89.97 | 0.94 | 0 | 176.07 | 22.61 | 30.02 | 33.96 |
| 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 | -16.17 | -37.04 | 1.92 | -23.51 | -33.33 | 12.55 | -35.48 | -44.32 | 0.00 | 0 | 0 | 438.64 | 22.8 | 81.56 | 216.29 | 29.38 | 177.4 |
| 23Q3 (19) | 0.22 | -5.33 | -26.59 | 2.51 | -7.04 | -56.8 | 19.45 | -68.74 | 66.67 | 0.00 | 0 | 0 | 357.19 | 4.98 | 50.59 | 167.18 | 0.67 | 251.66 |
| 23Q2 (18) | 0.23 | 1.78 | -22.18 | 2.7 | 5.47 | -30.95 | 62.22 | -26.88 | 186.33 | 0.00 | 0 | 0 | 340.26 | -4.96 | 42.77 | 166.07 | -4.91 | 260.63 |
| 23Q1 (17) | 0.22 | -22.06 | -9.61 | 2.56 | -11.11 | -40.05 | 85.09 | 277.51 | 112.14 | 0.00 | 0 | 0 | 358.02 | 48.19 | 23.25 | 174.65 | 124.0 | 167.74 |
| 22Q4 (16) | 0.29 | -2.24 | 6.15 | 2.88 | -50.43 | -31.43 | 22.54 | 93.14 | -69.47 | 0.00 | 0 | 0 | 241.59 | 1.85 | -9.08 | 77.97 | 64.01 | -18.1 |
| 22Q3 (15) | 0.29 | 0.34 | 22.21 | 5.81 | 48.59 | 45.61 | 11.67 | -46.3 | -81.42 | 0.00 | 0 | 0 | 237.20 | -0.47 | -20.42 | 47.54 | 3.24 | -51.42 |
| 22Q2 (14) | 0.29 | 18.22 | 6.37 | 3.91 | -8.43 | -32.59 | 21.73 | -45.82 | -50.68 | 0.00 | 0 | 0 | 238.32 | -17.96 | -7.8 | 46.05 | -29.4 | -47.27 |
| 22Q1 (13) | 0.25 | -8.47 | -15.76 | 4.27 | 1.67 | -36.74 | 40.11 | -45.67 | 18.18 | 0.00 | 0 | 0 | 290.49 | 9.32 | 21.02 | 65.23 | -31.48 | -30.77 |
| 21Q4 (12) | 0.27 | 12.56 | -21.16 | 4.2 | 5.26 | -53.33 | 73.83 | 17.56 | 257.89 | 0.00 | 0 | -100.0 | 265.72 | -10.85 | 28.28 | 95.20 | -2.71 | 50.28 |
| 21Q3 (11) | 0.24 | -12.67 | -38.62 | 3.99 | -31.21 | -68.13 | 62.80 | 42.53 | 967.4 | 0.00 | 0 | -100.0 | 298.05 | 15.3 | 56.82 | 97.85 | 12.05 | 104.11 |
| 21Q2 (10) | 0.28 | -6.37 | -30.99 | 5.8 | -14.07 | -61.82 | 44.06 | 29.82 | 2024.02 | 0.00 | 0 | -100.0 | 258.49 | 7.69 | 35.29 | 87.33 | -7.31 | 192.66 |
| 21Q1 (9) | 0.30 | -14.34 | -25.08 | 6.75 | -25.0 | -54.05 | 33.94 | 172.58 | 193.34 | 0.00 | -100.0 | -100.0 | 240.04 | 15.88 | 22.56 | 94.22 | 48.73 | 279.46 |
| 20Q4 (8) | 0.34 | -12.36 | -15.31 | 9.0 | -28.12 | -40.94 | -46.76 | -545.86 | -682.32 | 0.76 | 0.0 | -26.32 | 207.14 | 8.99 | 9.75 | 63.35 | 32.14 | 160.81 |
| 20Q3 (7) | 0.39 | -1.82 | -4.52 | 12.52 | -17.58 | -19.54 | -7.24 | -216.16 | -180.18 | 0.76 | 0.0 | 0 | 190.06 | -0.53 | 2.22 | 47.94 | 60.66 | 48.19 |
| 20Q2 (6) | 0.40 | 1.65 | 1.99 | 15.19 | 3.4 | 17.3 | -2.29 | -119.79 | -119.36 | 0.76 | 0.0 | 312.11 | 191.07 | -2.44 | -1.28 | 29.84 | 20.18 | -16.37 |
| 20Q1 (5) | 0.39 | -3.17 | 51.79 | 14.69 | -3.61 | 125.31 | 11.57 | 44.08 | -30.51 | 0.76 | -26.32 | 121.32 | 195.85 | 3.77 | -33.35 | 24.83 | 2.22 | -53.18 |
| 19Q4 (4) | 0.41 | -1.19 | 0.0 | 15.24 | -2.06 | 0.0 | 8.03 | -11.07 | 0.0 | 1.04 | 0 | 0.0 | 188.73 | 1.5 | 0.0 | 24.29 | -24.91 | 0.0 |
| 19Q3 (3) | 0.41 | 4.87 | 0.0 | 15.56 | 20.15 | 0.0 | 9.03 | -23.67 | 0.0 | 0.00 | -100.0 | 0.0 | 185.94 | -3.93 | 0.0 | 32.35 | -9.33 | 0.0 |
| 19Q2 (2) | 0.39 | 51.29 | 0.0 | 12.95 | 98.62 | 0.0 | 11.83 | -28.95 | 0.0 | 0.19 | -46.3 | 0.0 | 193.54 | -34.14 | 0.0 | 35.68 | -32.72 | 0.0 |
| 19Q1 (1) | 0.26 | 0.0 | 0.0 | 6.52 | 0.0 | 0.0 | 16.65 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 293.85 | 0.0 | 0.0 | 53.03 | 0.0 | 0.0 |
