- 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) | 0.52 | -9.33 | 16.86 | -28.47 | 46.64 | -22.07 | 5.69 | -63.08 | 3.27 | 0 | 172.02 | 37.9 | 133.29 | 35.36 |
| 2022 (9) | 0.57 | -7.82 | 23.57 | 151.82 | 59.85 | -6.03 | 15.41 | -49.48 | 0.00 | 0 | 124.74 | -41.48 | 98.47 | -45.67 |
| 2021 (8) | 0.62 | 3.9 | 9.36 | 21.09 | 63.69 | 16.41 | 30.50 | 73.3 | 0.00 | 0 | 213.15 | 39.1 | 181.23 | 40.87 |
| 2020 (7) | 0.59 | -13.04 | 7.73 | -41.35 | 54.71 | 8.49 | 17.60 | 161.9 | 0.00 | 0 | 153.23 | 15.38 | 128.65 | 22.41 |
| 2019 (6) | 0.68 | 4.7 | 13.18 | 30.5 | 50.43 | -16.55 | 6.72 | -47.83 | 1.35 | 0 | 132.80 | -4.65 | 105.10 | 2.65 |
| 2018 (5) | 0.65 | -0.58 | 10.1 | -39.77 | 60.43 | 41.99 | 12.88 | -31.82 | 0.00 | 0 | 139.28 | 24.0 | 102.39 | 15.97 |
| 2017 (4) | 0.66 | 24.07 | 16.77 | 115.83 | 42.56 | 33.12 | 18.89 | -18.33 | 0.07 | -96.72 | 112.32 | -27.47 | 88.29 | -25.12 |
| 2016 (3) | 0.53 | 19.62 | 7.77 | 36.56 | 31.97 | 9.22 | 23.13 | 20.03 | 2.25 | 126.15 | 154.87 | -23.04 | 117.91 | -32.85 |
| 2015 (2) | 0.44 | -24.47 | 5.69 | 32.33 | 29.27 | -4.6 | 19.27 | 44.34 | 0.99 | 0 | 201.24 | 24.15 | 175.60 | 25.24 |
| 2014 (1) | 0.59 | 11.18 | 4.3 | 31.1 | 30.68 | 45.06 | 13.35 | -70.79 | 0.00 | 0 | 162.09 | 22.1 | 140.21 | 26.01 |
| 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) | 0.52 | -4.87 | -9.33 | 16.86 | -16.74 | -28.47 | 5.88 | -47.36 | 12.86 | 7.08 | 0 | 0 | 172.02 | 34.91 | 37.9 | 133.29 | 28.46 | 35.36 |
| 23Q3 (19) | 0.54 | -4.29 | -8.9 | 20.25 | -17.88 | 122.04 | 11.17 | 387.77 | -50.07 | 0.00 | 0 | 0 | 127.51 | 4.45 | -33.1 | 103.76 | 6.48 | -31.83 |
| 23Q2 (18) | 0.57 | 2.5 | -7.54 | 24.66 | 3.31 | 242.02 | 2.29 | 8.02 | -87.71 | 0.00 | 0 | 0 | 122.08 | -2.62 | -32.2 | 97.45 | -0.84 | -32.97 |
| 23Q1 (17) | 0.55 | -2.85 | -5.52 | 23.87 | 1.27 | 425.77 | 2.12 | -59.31 | -87.89 | 0.00 | 0 | 0 | 125.37 | 0.51 | -36.16 | 98.28 | -0.19 | -37.97 |
| 22Q4 (16) | 0.57 | -4.42 | -7.82 | 23.57 | 158.44 | 151.82 | 5.21 | -76.71 | -47.95 | 0.00 | 0 | 0 | 124.74 | -34.55 | -41.48 | 98.47 | -35.31 | -45.67 |
| 22Q3 (15) | 0.60 | -2.85 | 9.73 | 9.12 | 26.49 | 2.36 | 22.37 | 20.08 | -47.83 | 0.00 | 0 | 0 | 190.60 | 5.85 | 22.49 | 152.21 | 4.7 | 24.9 |
| 22Q2 (14) | 0.61 | 4.73 | 11.7 | 7.21 | 58.81 | -7.56 | 18.63 | 6.4 | -51.08 | 0.00 | 0 | 0 | 180.07 | -8.31 | 14.82 | 145.38 | -8.24 | 13.31 |
| 22Q1 (13) | 0.59 | -5.21 | 7.71 | 4.54 | -51.5 | -42.68 | 17.51 | 74.93 | -64.15 | 0.00 | 0 | 0 | 196.38 | -7.87 | 25.55 | 158.44 | -12.58 | 24.3 |
| 21Q4 (12) | 0.62 | 13.78 | 3.9 | 9.36 | 5.05 | 21.09 | 10.01 | -76.66 | -70.76 | 0.00 | 0 | 0 | 213.15 | 36.99 | 39.1 | 181.23 | 48.71 | 40.87 |
| 21Q3 (11) | 0.54 | -1.11 | -18.41 | 8.91 | 14.23 | -28.49 | 42.88 | 12.61 | 75.31 | 0.00 | 0 | -100.0 | 155.60 | -0.78 | -3.34 | 121.87 | -5.01 | 2.64 |
| 21Q2 (10) | 0.55 | 0.99 | -16.53 | 7.8 | -1.52 | -56.38 | 38.08 | -22.03 | 176.95 | 0.00 | 0 | -100.0 | 156.83 | 0.26 | 40.39 | 128.30 | 0.65 | 41.27 |
| 21Q1 (9) | 0.54 | -8.56 | -15.41 | 7.92 | 2.46 | -35.4 | 48.84 | 42.68 | 723.61 | 0.00 | 0 | -100.0 | 156.42 | 2.08 | 8.48 | 127.47 | -0.92 | 15.66 |
| 20Q4 (8) | 0.59 | -10.66 | -13.04 | 7.73 | -37.96 | -41.35 | 34.23 | 39.94 | 216.36 | 0.00 | -100.0 | -100.0 | 153.23 | -4.81 | 15.38 | 128.65 | 8.36 | 22.41 |
| 20Q3 (7) | 0.67 | 1.17 | 0.68 | 12.46 | -30.31 | 8.07 | 24.46 | 77.89 | 229.21 | 2.07 | -28.15 | -63.85 | 160.97 | 44.1 | 19.61 | 118.73 | 30.73 | 20.0 |
| 20Q2 (6) | 0.66 | 2.35 | 1.5 | 17.88 | 45.84 | 53.87 | 13.75 | 131.87 | 281.94 | 2.89 | -63.34 | -69.48 | 111.71 | -22.53 | -17.51 | 90.82 | -17.59 | -3.4 |
| 20Q1 (5) | 0.64 | -6.0 | 2.54 | 12.26 | -6.98 | 24.59 | 5.93 | -45.19 | 31.49 | 7.88 | 167.75 | 0 | 144.19 | 8.58 | 2.76 | 110.21 | 4.86 | 16.69 |
| 19Q4 (4) | 0.68 | 3.44 | 0.0 | 13.18 | 14.31 | 0.0 | 10.82 | 45.63 | 0.0 | 2.94 | -48.74 | 0.0 | 132.80 | -1.32 | 0.0 | 105.10 | 6.23 | 0.0 |
| 19Q3 (3) | 0.66 | 1.99 | 0.0 | 11.53 | -0.77 | 0.0 | 7.43 | 106.39 | 0.0 | 5.74 | -39.34 | 0.0 | 134.58 | -0.62 | 0.0 | 98.94 | 5.23 | 0.0 |
| 19Q2 (2) | 0.65 | 3.4 | 0.0 | 11.62 | 18.09 | 0.0 | 3.60 | -20.18 | 0.0 | 9.46 | 0 | 0.0 | 135.42 | -3.49 | 0.0 | 94.02 | -0.46 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 9.84 | 0.0 | 0.0 | 4.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 140.32 | 0.0 | 0.0 | 94.45 | 0.0 | 0.0 |
