- 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) | 0.26 | -4.9 | 2.03 | -17.48 | 3.6 | -0.55 | -0.16 | 0 | 0.00 | 0 | 158.10 | -6.37 | 97.19 | -12.51 |
| 2022 (9) | 0.28 | -17.67 | 2.46 | -23.12 | 3.62 | -19.73 | -2.38 | 0 | 0.00 | 0 | 168.86 | 10.79 | 111.09 | 5.44 |
| 2021 (8) | 0.34 | 10.41 | 3.2 | 11.11 | 4.51 | 1.12 | -6.70 | 0 | 0.00 | 0 | 152.41 | 4.64 | 105.36 | 15.92 |
| 2020 (7) | 0.31 | 54.4 | 2.88 | 142.02 | 4.46 | -10.62 | -1.16 | 0 | 0.00 | 0 | 145.65 | -28.36 | 90.89 | -20.92 |
| 2019 (6) | 0.20 | 58.62 | 1.19 | 250.0 | 4.99 | 8.71 | 12.93 | -44.91 | 0.00 | 0 | 203.31 | -39.95 | 114.93 | -54.66 |
| 2018 (5) | 0.12 | -47.09 | 0.34 | -84.89 | 4.59 | 15.33 | 23.47 | 0 | 0.00 | 0 | 338.57 | 65.55 | 253.51 | 58.59 |
| 2017 (4) | 0.24 | 108.95 | 2.25 | 268.85 | 3.98 | 24.76 | -13.15 | 0 | 0.00 | 0 | 204.51 | -45.26 | 159.85 | -35.15 |
| 2016 (3) | 0.11 | 15.1 | 0.61 | 0 | 3.19 | -18.62 | 69.05 | -97.85 | 0.00 | 0 | 373.61 | -37.51 | 246.49 | -43.27 |
| 2015 (2) | 0.10 | 8.53 | 0 | 0 | 3.92 | 5.09 | 3211.23 | -1.74 | 0.00 | 0 | 597.84 | -2.38 | 434.47 | -1.5 |
| 2014 (1) | 0.09 | 10.26 | 0 | 0 | 3.73 | -11.82 | 3268.03 | 4489.29 | 0.00 | 0 | 612.44 | -11.47 | 441.07 | -11.31 |
| 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) | 0.26 | 0.8 | -4.9 | 2.03 | -3.79 | -17.48 | -10.87 | -283.93 | 64.62 | 0.00 | 0 | 0 | 158.10 | -8.88 | -6.37 | 97.19 | -15.28 | -12.51 |
| 23Q3 (19) | 0.26 | -10.28 | -11.37 | 2.11 | -11.34 | -16.27 | 5.91 | 39.72 | -58.84 | 0.00 | 0 | 0 | 173.51 | 6.62 | -0.72 | 114.72 | 0.93 | 2.58 |
| 23Q2 (18) | 0.29 | -4.04 | -7.45 | 2.38 | -10.53 | -8.46 | 4.23 | 1061.36 | -45.14 | 0.00 | 0 | 0 | 162.74 | 9.98 | -1.32 | 113.66 | 12.89 | 4.63 |
| 23Q1 (17) | 0.30 | 9.58 | -2.37 | 2.66 | 8.13 | -2.92 | -0.44 | 98.57 | -103.01 | 0.00 | 0 | 0 | 147.97 | -12.37 | -7.43 | 100.68 | -9.37 | -2.01 |
| 22Q4 (16) | 0.28 | -6.06 | -17.67 | 2.46 | -2.38 | -23.12 | -30.72 | -313.93 | -34.5 | 0.00 | 0 | 0 | 168.86 | -3.38 | 10.79 | 111.09 | -0.67 | 5.44 |
| 22Q3 (15) | 0.30 | -6.31 | -5.32 | 2.52 | -3.08 | -15.15 | 14.36 | 86.25 | 321.6 | 0.00 | 0 | 0 | 174.77 | 5.98 | 7.68 | 111.84 | 2.95 | 3.64 |
| 22Q2 (14) | 0.32 | 1.22 | -1.28 | 2.6 | -5.11 | -15.31 | 7.71 | -47.23 | 176.19 | 0.00 | 0 | 0 | 164.91 | 3.17 | 2.44 | 108.63 | 5.72 | -2.81 |
| 22Q1 (13) | 0.31 | -7.59 | 8.46 | 2.74 | -14.37 | 7.87 | 14.61 | 163.97 | 23.5 | 0.00 | 0 | 0 | 159.85 | 4.88 | 3.66 | 102.75 | -2.48 | 5.48 |
| 21Q4 (12) | 0.34 | 8.04 | 10.41 | 3.2 | 7.74 | 11.11 | -22.84 | -252.47 | -413.31 | 0.00 | 0 | 0 | 152.41 | -6.09 | 4.64 | 105.36 | -2.36 | 15.92 |
| 21Q3 (11) | 0.31 | -2.32 | 4.38 | 2.97 | -3.26 | 4.58 | -6.48 | 35.97 | -163.41 | 0.00 | 0 | 0 | 162.30 | 0.82 | 12.9 | 107.91 | -3.45 | 30.53 |
| 21Q2 (10) | 0.32 | 11.21 | 8.93 | 3.07 | 20.87 | 32.33 | -10.12 | -185.55 | 52.35 | 0.00 | 0 | 0 | 160.98 | 4.39 | 9.09 | 111.77 | 14.74 | 46.2 |
| 21Q1 (9) | 0.29 | -5.93 | 25.02 | 2.54 | -11.81 | 41.9 | 11.83 | 62.28 | -30.98 | 0.00 | 0 | 0 | 154.21 | 5.88 | -17.87 | 97.41 | 7.17 | -10.49 |
| 20Q4 (8) | 0.31 | 2.14 | 54.4 | 2.88 | 1.41 | 142.02 | 7.29 | 396.34 | 163.84 | 0.00 | 0 | 0 | 145.65 | 1.32 | -28.36 | 90.89 | 9.94 | -20.92 |
| 20Q3 (7) | 0.30 | 1.94 | 76.82 | 2.84 | 22.41 | 273.68 | -2.46 | 88.42 | -112.25 | 0.00 | 0 | 0 | 143.75 | -2.59 | -40.76 | 82.67 | 8.14 | -41.99 |
| 20Q2 (6) | 0.29 | 27.63 | 10.06 | 2.32 | 29.61 | 149.46 | -21.24 | -223.92 | -153.5 | 0.00 | 0 | 0 | 147.57 | -21.4 | -15.52 | 76.45 | -29.75 | -43.27 |
| 20Q1 (5) | 0.23 | 16.18 | 47.02 | 1.79 | 50.42 | 167.16 | 17.14 | 250.09 | -32.39 | 0.00 | 0 | 0 | 187.76 | -7.65 | -37.01 | 108.83 | -5.31 | -54.01 |
| 19Q4 (4) | 0.20 | 16.97 | 0.0 | 1.19 | 56.58 | 0.0 | -11.42 | -156.87 | 0.0 | 0.00 | 0 | 0.0 | 203.31 | -16.22 | 0.0 | 114.93 | -19.35 | 0.0 |
| 19Q3 (3) | 0.17 | -36.55 | 0.0 | 0.76 | -18.28 | 0.0 | 20.08 | -49.42 | 0.0 | 0.00 | 0 | 0.0 | 242.67 | 38.91 | 0.0 | 142.50 | 5.74 | 0.0 |
| 19Q2 (2) | 0.27 | 70.51 | 0.0 | 0.93 | 38.81 | 0.0 | 39.70 | 56.61 | 0.0 | 0.00 | 0 | 0.0 | 174.69 | -41.4 | 0.0 | 134.76 | -43.06 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 25.35 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 298.10 | 0.0 | 0.0 | 236.66 | 0.0 | 0.0 |
