- 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) | 0.39 | 10.18 | 2.67 | 17.62 | 10.81 | -2.96 | 11.82 | -28.49 | 0.00 | 0 | 212.59 | -11.32 | 177.92 | -12.92 |
| 2022 (9) | 0.36 | -13.27 | 2.27 | 1035.0 | 11.14 | -18.39 | 16.53 | -70.73 | 0.00 | 0 | 239.74 | -37.57 | 204.32 | -33.39 |
| 2021 (8) | 0.41 | 20.72 | 0.2 | -66.67 | 13.65 | 24.43 | 56.48 | 52.52 | 0.00 | 0 | 384.04 | 31.19 | 306.75 | 26.49 |
| 2020 (7) | 0.34 | -28.32 | 0.6 | -16.67 | 10.97 | 19.24 | 37.03 | 76.0 | 0.00 | 0 | 292.73 | -1.07 | 242.50 | -3.62 |
| 2019 (6) | 0.48 | 5.15 | 0.72 | -66.82 | 9.2 | -2.23 | 21.04 | -14.33 | 0.00 | 0 | 295.89 | 42.27 | 251.61 | 46.3 |
| 2018 (5) | 0.45 | -12.34 | 2.17 | 3.33 | 9.41 | 11.23 | 24.56 | 438.6 | 0.71 | 0 | 207.98 | 31.34 | 171.98 | 44.41 |
| 2017 (4) | 0.52 | 2.2 | 2.1 | 10400.0 | 8.46 | -11.6 | 4.56 | -76.45 | 0.00 | 0 | 158.35 | -44.9 | 119.09 | -49.75 |
| 2016 (3) | 0.50 | 10.98 | 0.02 | -98.2 | 9.57 | -2.35 | 19.36 | -68.2 | 0.00 | 0 | 287.37 | 45.25 | 237.01 | 45.87 |
| 2015 (2) | 0.45 | -2.7 | 1.11 | 141.3 | 9.8 | 10.99 | 60.88 | 126.91 | 0.00 | 0 | 197.85 | 1.1 | 162.48 | 12.94 |
| 2014 (1) | 0.47 | 4.87 | 0.46 | 58.62 | 8.83 | 17.89 | 26.83 | 7.62 | 0.00 | 0 | 195.70 | -2.45 | 143.87 | -3.79 |
| 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) | 0.39 | 0.9 | 10.18 | 2.67 | 1.52 | 17.62 | -15.67 | -141.05 | -2.35 | 0.00 | 0 | 0 | 212.59 | -4.38 | -11.32 | 177.92 | -7.25 | -12.92 |
| 23Q3 (19) | 0.39 | -3.33 | 12.7 | 2.63 | 15.86 | 16.37 | 38.17 | 75.66 | 42.53 | 0.00 | 0 | 0 | 222.32 | 3.47 | -14.29 | 191.83 | 5.1 | -11.78 |
| 23Q2 (18) | 0.40 | 6.39 | -4.91 | 2.27 | -11.67 | 609.38 | 21.73 | 217.23 | 16.58 | 0.00 | 0 | 0 | 214.86 | -4.48 | -40.16 | 182.53 | -5.45 | -38.55 |
| 23Q1 (17) | 0.38 | 6.17 | -5.54 | 2.57 | 13.22 | 729.03 | 6.85 | 144.74 | -79.81 | 0.00 | 0 | 0 | 224.93 | -6.18 | -43.08 | 193.06 | -5.51 | -41.43 |
| 22Q4 (16) | 0.36 | 3.21 | -13.27 | 2.27 | 0.44 | 1035.0 | -15.31 | -157.17 | -171.14 | 0.00 | 0 | 0 | 239.74 | -7.57 | -37.57 | 204.32 | -6.03 | -33.39 |
| 22Q3 (15) | 0.35 | -18.43 | -16.42 | 2.26 | 606.25 | 22500.0 | 26.78 | 43.67 | -29.67 | 0.00 | 0 | 0 | 259.38 | -27.77 | -35.33 | 217.44 | -26.8 | -30.02 |
| 22Q2 (14) | 0.42 | 5.69 | -7.83 | 0.32 | 3.23 | -54.29 | 18.64 | -45.05 | -88.69 | 0.00 | 0 | 0 | 359.08 | -9.13 | 12.25 | 297.03 | -9.88 | 12.26 |
| 22Q1 (13) | 0.40 | -2.53 | 22.49 | 0.31 | 55.0 | -58.11 | 33.92 | 57.62 | -71.74 | 0.00 | 0 | 0 | 395.14 | 2.89 | 38.0 | 329.60 | 7.45 | 42.59 |
| 21Q4 (12) | 0.41 | -0.53 | 20.72 | 0.2 | 1900.0 | -66.67 | 21.52 | -43.49 | -72.84 | 0.00 | 0 | 0 | 384.04 | -4.26 | 31.19 | 306.75 | -1.28 | 26.49 |
| 21Q3 (11) | 0.41 | -10.05 | 10.38 | 0.01 | -98.57 | -98.75 | 38.08 | -76.9 | -16.89 | 0.00 | 0 | 0 | 401.11 | 25.39 | 42.52 | 310.73 | 17.44 | 31.25 |
| 21Q2 (10) | 0.46 | 40.45 | -9.53 | 0.7 | -5.41 | -46.15 | 164.83 | 37.35 | 403.14 | 0.00 | 0 | 0 | 319.88 | 11.71 | 36.61 | 264.58 | 14.46 | 30.91 |
| 21Q1 (9) | 0.33 | -3.93 | -28.11 | 0.74 | 23.33 | -43.08 | 120.01 | 51.49 | 638.07 | 0.00 | 0 | 0 | 286.34 | -2.18 | 3.55 | 231.15 | -4.68 | -5.06 |
| 20Q4 (8) | 0.34 | -9.05 | -28.32 | 0.6 | -25.0 | -16.67 | 79.22 | 72.89 | 802.28 | 0.00 | 0 | 0 | 292.73 | 4.01 | -1.07 | 242.50 | 2.43 | -3.62 |
| 20Q3 (7) | 0.37 | -26.27 | -21.25 | 0.8 | -38.46 | 166.67 | 45.82 | 39.87 | 36.21 | 0.00 | 0 | 0 | 281.44 | 20.2 | -11.62 | 236.74 | 17.13 | -13.29 |
| 20Q2 (6) | 0.51 | 11.6 | 6.81 | 1.3 | 0.0 | -35.32 | 32.76 | 101.48 | 26.34 | 0.00 | 0 | -100.0 | 234.15 | -15.33 | 22.85 | 202.11 | -16.99 | 25.96 |
| 20Q1 (5) | 0.46 | -4.21 | 7.59 | 1.3 | 80.56 | -31.58 | 16.26 | 85.19 | -12.11 | 0.00 | 0 | -100.0 | 276.53 | -6.54 | 26.1 | 243.48 | -3.23 | 34.65 |
| 19Q4 (4) | 0.48 | -0.08 | 0.0 | 0.72 | 140.0 | 0.0 | 8.78 | -73.9 | 0.0 | 0.00 | 0 | 0.0 | 295.89 | -7.09 | 0.0 | 251.61 | -7.85 | 0.0 |
| 19Q3 (3) | 0.48 | 0.0 | 0.0 | 0.3 | -85.07 | 0.0 | 33.64 | 29.73 | 0.0 | 0.00 | -100.0 | 0.0 | 318.46 | 67.08 | 0.0 | 273.04 | 70.16 | 0.0 |
| 19Q2 (2) | 0.48 | 12.41 | 0.0 | 2.01 | 5.79 | 0.0 | 25.93 | 40.16 | 0.0 | 1.86 | -36.33 | 0.0 | 190.60 | -13.08 | 0.0 | 160.46 | -11.26 | 0.0 |
| 19Q1 (1) | 0.42 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | 18.50 | 0.0 | 0.0 | 2.92 | 0.0 | 0.0 | 219.29 | 0.0 | 0.0 | 180.82 | 0.0 | 0.0 |
