- 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) | 0.54 | -5.56 | 1.77 | -1.12 | 1.04 | -29.25 | -2.78 | 0 | 0.00 | 0 | 195.94 | 49.54 | 102.33 | 104.54 |
| 2022 (9) | 0.57 | 7.9 | 1.79 | 7.83 | 1.47 | -35.53 | -4.74 | 0 | 0.00 | 0 | 131.03 | -12.93 | 50.03 | -19.23 |
| 2021 (8) | 0.53 | -8.97 | 1.66 | -33.6 | 2.28 | -11.97 | -6.31 | 0 | 0.00 | 0 | 150.48 | -15.05 | 61.94 | 73.5 |
| 2020 (7) | 0.58 | -7.36 | 2.5 | -11.03 | 2.59 | 9.28 | -4.55 | 0 | 0.00 | 0 | 177.14 | 7.76 | 35.70 | -11.63 |
| 2019 (6) | 0.63 | 9.69 | 2.81 | 17.08 | 2.37 | 53.9 | -6.51 | 0 | 0.00 | 0 | 164.38 | -3.94 | 40.40 | 9.37 |
| 2018 (5) | 0.57 | 22.93 | 2.4 | 23.71 | 1.54 | -28.7 | -11.45 | 0 | 0.00 | 0 | 171.13 | 17.31 | 36.94 | -29.29 |
| 2017 (4) | 0.47 | -5.56 | 1.94 | -13.39 | 2.16 | -41.14 | -0.75 | 0 | 0.00 | 0 | 145.88 | 0.87 | 52.24 | -33.04 |
| 2016 (3) | 0.49 | -8.03 | 2.24 | -25.58 | 3.67 | -21.58 | -14.75 | 0 | 0.00 | 0 | 144.62 | 4.26 | 78.02 | -3.5 |
| 2015 (2) | 0.54 | 0.71 | 3.01 | 2.73 | 4.68 | -31.98 | -0.45 | 0 | 0.00 | 0 | 138.71 | -3.22 | 80.85 | -13.79 |
| 2014 (1) | 0.53 | -3.07 | 2.93 | 26.29 | 6.88 | 5.68 | 0.69 | 0 | 0.00 | 0 | 143.32 | -4.43 | 93.78 | -11.21 |
| 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) | 0.54 | 8.06 | -5.56 | 1.77 | 17.22 | -1.12 | -9.46 | -47.58 | -40.56 | 3.00 | 0.0 | 0 | 195.94 | 25.93 | 49.54 | 102.33 | 37.01 | 104.54 |
| 23Q3 (19) | 0.50 | 0.1 | -11.43 | 1.51 | -7.36 | -15.64 | -6.41 | -190.54 | -268.39 | 3.00 | 0.0 | 0 | 155.59 | 0.56 | 18.11 | 74.69 | 8.11 | 30.94 |
| 23Q2 (18) | 0.50 | -12.29 | -6.36 | 1.63 | -5.78 | -1.21 | 7.08 | 312.61 | 185.51 | 3.00 | 0 | 0 | 154.73 | 19.39 | 9.98 | 69.09 | 41.26 | 21.64 |
| 23Q1 (17) | 0.57 | -0.45 | 8.25 | 1.73 | -3.35 | 8.81 | -3.33 | 50.52 | -42.92 | 0.00 | 0 | 0 | 129.60 | -1.09 | -14.14 | 48.91 | -2.24 | -25.11 |
| 22Q4 (16) | 0.57 | 1.34 | 7.9 | 1.79 | 0.0 | 7.83 | -6.73 | -286.78 | 12.37 | 0.00 | 0 | 0 | 131.03 | -0.53 | -12.93 | 50.03 | -12.29 | -19.23 |
| 22Q3 (15) | 0.57 | 5.83 | 6.39 | 1.79 | 8.48 | 7.19 | -1.74 | 78.99 | 52.72 | 0.00 | 0 | 0 | 131.73 | -6.37 | -13.56 | 57.04 | 0.42 | -7.64 |
| 22Q2 (14) | 0.53 | 1.38 | 11.39 | 1.65 | 3.77 | 21.32 | -8.28 | -255.36 | 29.95 | 0.00 | 0 | 0 | 140.69 | -6.79 | -13.67 | 56.80 | -13.03 | -1.32 |
| 22Q1 (13) | 0.53 | -0.77 | 27.57 | 1.59 | -4.22 | 51.43 | -2.33 | 69.66 | 39.64 | 0.00 | 0 | 0 | 150.94 | 0.31 | -20.81 | 65.31 | 5.44 | -4.48 |
| 21Q4 (12) | 0.53 | -0.08 | -8.97 | 1.66 | -0.6 | -33.6 | -7.68 | -108.7 | -173.31 | 0.00 | 0 | 0 | 150.48 | -1.25 | -15.05 | 61.94 | 0.29 | 73.5 |
| 21Q3 (11) | 0.53 | 10.81 | -7.62 | 1.67 | 22.79 | -32.93 | -3.68 | 68.87 | -684.13 | 0.00 | 0 | 0 | 152.39 | -6.49 | -16.44 | 61.76 | 7.3 | 95.32 |
| 21Q2 (10) | 0.48 | 16.11 | -15.99 | 1.36 | 29.52 | -44.72 | -11.82 | -206.22 | -59.73 | 0.00 | 0 | 0 | 162.97 | -14.5 | -11.79 | 57.56 | -15.81 | 69.94 |
| 21Q1 (9) | 0.41 | -29.2 | -36.81 | 1.05 | -58.0 | -60.97 | -3.86 | -37.37 | 47.34 | 0.00 | 0 | 0 | 190.61 | 7.6 | 23.58 | 68.37 | 91.51 | 120.76 |
| 20Q4 (8) | 0.58 | 1.41 | -7.36 | 2.5 | 0.4 | 5.04 | -2.81 | -546.03 | 61.92 | 0.00 | 0 | 0 | 177.14 | -2.87 | 7.76 | 35.70 | 12.9 | -11.63 |
| 20Q3 (7) | 0.58 | 0.77 | -12.74 | 2.49 | 1.22 | -8.46 | 0.63 | 108.51 | -45.22 | 0.00 | 0 | 0 | 182.37 | -1.29 | 26.36 | 31.62 | -6.64 | -3.18 |
| 20Q2 (6) | 0.57 | -12.67 | -9.96 | 2.46 | -8.55 | -4.65 | -7.40 | -0.95 | 27.88 | 0.00 | 0 | 0 | 184.76 | 19.79 | 22.63 | 33.87 | 9.36 | 19.72 |
| 20Q1 (5) | 0.65 | 3.81 | 11.31 | 2.69 | 13.03 | 28.71 | -7.33 | 0.68 | 33.73 | 0.00 | 0 | 0 | 154.24 | -6.17 | -7.0 | 30.97 | -23.34 | -12.39 |
| 19Q4 (4) | 0.63 | -4.48 | 0.0 | 2.38 | -12.5 | 0.0 | -7.38 | -741.74 | 0.0 | 0.00 | 0 | 0.0 | 164.38 | 13.89 | 0.0 | 40.40 | 23.7 | 0.0 |
| 19Q3 (3) | 0.66 | 3.99 | 0.0 | 2.72 | 5.43 | 0.0 | 1.15 | 111.21 | 0.0 | 0.00 | 0 | 0.0 | 144.33 | -4.21 | 0.0 | 32.66 | 15.45 | 0.0 |
| 19Q2 (2) | 0.63 | 7.96 | 0.0 | 2.58 | 23.44 | 0.0 | -10.26 | 7.23 | 0.0 | 0.00 | 0 | 0.0 | 150.67 | -9.15 | 0.0 | 28.29 | -19.97 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 2.09 | 0.0 | 0.0 | -11.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 165.85 | 0.0 | 0.0 | 35.35 | 0.0 | 0.0 |
