- 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) | 0.32 | -20.33 | 4.0 | -49.3 | 23.16 | -56.06 | 1.39 | -96.24 | 0.00 | 0 | 229.33 | 16.26 | 145.82 | 15.15 |
| 2022 (9) | 0.40 | -7.98 | 7.89 | -10.03 | 52.71 | 27.75 | 36.92 | -51.8 | 0.00 | 0 | 197.25 | 8.14 | 126.64 | 8.54 |
| 2021 (8) | 0.43 | 66.41 | 8.77 | 217.75 | 41.26 | 84.61 | 76.60 | 118.48 | 0.00 | 0 | 182.40 | -30.51 | 116.68 | -37.24 |
| 2020 (7) | 0.26 | -32.16 | 2.76 | -56.94 | 22.35 | -32.58 | 35.06 | -16.9 | 0.00 | 0 | 262.48 | 37.34 | 185.90 | 46.25 |
| 2019 (6) | 0.39 | -16.28 | 6.41 | -27.82 | 33.15 | -32.58 | 42.19 | 33.18 | 0.00 | 0 | 191.12 | 16.03 | 127.11 | 14.52 |
| 2018 (5) | 0.46 | -5.11 | 8.88 | -5.73 | 49.17 | 16.32 | 31.68 | -1.58 | 0.00 | 0 | 164.71 | 6.39 | 110.99 | 33.18 |
| 2017 (4) | 0.48 | 37.94 | 9.42 | 124.82 | 42.27 | 79.72 | 32.19 | -26.79 | 0.00 | 0 | 154.82 | -22.7 | 83.34 | -27.58 |
| 2016 (3) | 0.35 | 1.41 | 4.19 | -11.42 | 23.52 | 16.32 | 43.97 | 56.03 | 0.00 | 0 | 200.28 | -4.02 | 115.08 | -25.03 |
| 2015 (2) | 0.35 | -2.78 | 4.73 | -4.83 | 20.22 | -24.1 | 28.18 | 5.9 | 0.43 | 391.38 | 208.67 | 19.94 | 153.51 | 25.25 |
| 2014 (1) | 0.36 | -11.97 | 4.97 | -2.17 | 26.64 | 23.39 | 26.61 | 64.16 | 0.09 | 0 | 173.98 | 8.1 | 122.56 | 0.24 |
| 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) | 0.32 | -17.7 | -20.33 | 4.0 | -30.68 | -49.3 | 9.48 | -61.16 | 247.66 | 0.00 | -100.0 | 0 | 229.33 | 13.42 | 16.26 | 145.82 | 5.5 | 15.15 |
| 23Q3 (19) | 0.39 | -10.67 | -24.26 | 5.77 | 74.32 | -57.48 | 24.41 | 427.21 | -24.64 | 0.73 | 0 | 0 | 202.19 | 12.4 | 24.13 | 138.22 | 15.2 | 32.99 |
| 23Q2 (18) | 0.43 | -6.79 | -17.2 | 3.31 | -20.62 | -69.55 | -7.46 | 35.41 | -111.13 | 0.00 | 0 | 0 | 179.88 | 11.06 | 15.5 | 119.98 | 18.41 | 63.04 |
| 23Q1 (17) | 0.47 | 16.26 | -18.21 | 4.17 | -47.15 | -64.21 | -11.55 | -79.91 | -111.49 | 0.00 | 0 | 0 | 161.96 | -17.89 | 11.82 | 101.33 | -19.99 | 30.55 |
| 22Q4 (16) | 0.40 | -21.76 | -7.98 | 7.89 | -41.86 | -10.03 | -6.42 | -119.82 | -110.38 | 0.00 | 0 | 0 | 197.25 | 21.09 | 8.14 | 126.64 | 21.85 | 8.54 |
| 22Q3 (15) | 0.51 | -2.35 | 8.14 | 13.57 | 24.84 | 37.49 | 32.39 | -51.68 | -55.75 | 0.00 | 0 | 0 | 162.89 | 4.59 | -3.11 | 103.93 | 41.23 | -5.36 |
| 22Q2 (14) | 0.52 | -7.93 | 12.35 | 10.87 | -6.7 | 49.93 | 67.03 | -33.32 | -32.86 | 0.00 | 0 | 0 | 155.74 | 7.53 | -6.02 | 73.59 | -5.19 | -11.74 |
| 22Q1 (13) | 0.57 | 30.8 | 42.21 | 11.65 | 32.84 | 136.79 | 100.53 | 62.54 | 9.87 | 0.00 | 0 | 0 | 144.84 | -20.59 | -20.61 | 77.62 | -33.48 | -32.16 |
| 21Q4 (12) | 0.43 | -8.05 | 66.41 | 8.77 | -11.14 | 217.75 | 61.85 | -15.49 | 92.92 | 0.00 | 0 | 0 | 182.40 | 8.5 | -30.51 | 116.68 | 6.25 | -37.24 |
| 21Q3 (11) | 0.47 | 1.46 | 46.52 | 9.87 | 36.14 | 140.73 | 73.19 | -26.69 | 42.78 | 0.00 | 0 | 0 | 168.11 | 1.45 | -22.65 | 109.82 | 31.71 | -32.91 |
| 21Q2 (10) | 0.47 | 16.55 | 14.54 | 7.25 | 47.36 | 65.15 | 99.84 | 9.11 | 242.97 | 0.00 | 0 | 0 | 165.71 | -9.18 | -7.49 | 83.38 | -27.12 | -35.83 |
| 21Q1 (9) | 0.40 | 53.06 | 15.84 | 4.92 | 78.26 | -3.91 | 91.50 | 185.4 | 197.56 | 0.00 | 0 | 0 | 182.45 | -30.49 | -13.74 | 114.41 | -38.46 | -20.91 |
| 20Q4 (8) | 0.26 | -19.05 | -32.16 | 2.76 | -32.68 | -56.94 | 32.06 | -37.46 | 4.12 | 0.00 | 0 | 0 | 262.48 | 20.77 | 37.34 | 185.90 | 13.56 | 46.25 |
| 20Q3 (7) | 0.32 | -20.68 | -20.68 | 4.1 | -6.61 | -38.9 | 51.26 | 76.09 | -28.92 | 0.00 | 0 | 0 | 217.33 | 21.33 | 20.83 | 163.70 | 25.99 | 41.99 |
| 20Q2 (6) | 0.41 | 17.86 | -4.88 | 4.39 | -14.26 | -13.41 | 29.11 | -5.33 | -47.19 | 0.00 | 0 | 0 | 179.13 | -15.3 | 5.18 | 129.93 | -10.18 | 14.6 |
| 20Q1 (5) | 0.35 | -10.36 | -10.26 | 5.12 | -20.12 | -15.93 | 30.75 | -0.13 | 12.06 | 0.00 | 0 | 0 | 211.50 | 10.66 | 10.23 | 144.65 | 13.8 | 7.67 |
| 19Q4 (4) | 0.39 | -5.35 | 0.0 | 6.41 | -4.47 | 0.0 | 30.79 | -57.31 | 0.0 | 0.00 | 0 | 0.0 | 191.12 | 6.25 | 0.0 | 127.11 | 10.25 | 0.0 |
| 19Q3 (3) | 0.41 | -4.88 | 0.0 | 6.71 | 32.35 | 0.0 | 72.12 | 30.84 | 0.0 | 0.00 | 0 | 0.0 | 179.87 | 5.62 | 0.0 | 115.29 | 1.68 | 0.0 |
| 19Q2 (2) | 0.43 | 11.2 | 0.0 | 5.07 | -16.75 | 0.0 | 55.12 | 100.87 | 0.0 | 0.00 | 0 | 0.0 | 170.30 | -11.25 | 0.0 | 113.38 | -15.6 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 6.09 | 0.0 | 0.0 | 27.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.88 | 0.0 | 0.0 | 134.34 | 0.0 | 0.0 |
