- 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) | 0.21 | 34.05 | 0.1 | -60.0 | 9.1 | 3.76 | 57.05 | -2.38 | 0.00 | 0 | 484.53 | 25.9 | 361.76 | 13.17 |
| 2022 (9) | 0.15 | -13.4 | 0.25 | 0.0 | 8.77 | 1.04 | 58.44 | -31.02 | 0.00 | 0 | 384.85 | 12.27 | 319.67 | 16.83 |
| 2021 (8) | 0.18 | 44.34 | 0.25 | 0 | 8.68 | 23.12 | 84.72 | 92.15 | 0.00 | 0 | 342.78 | -39.21 | 273.63 | -34.41 |
| 2020 (7) | 0.12 | -11.84 | 0 | 0 | 7.05 | 0.57 | 44.09 | 55.69 | 0.00 | 0 | 563.90 | -10.47 | 417.17 | -3.24 |
| 2019 (6) | 0.14 | 1.82 | 0.02 | -94.59 | 7.01 | -6.28 | 28.32 | -63.15 | 0.11 | -64.81 | 629.85 | 28.36 | 431.14 | 11.61 |
| 2018 (5) | 0.14 | -40.67 | 0.37 | -38.33 | 7.48 | 21.82 | 76.85 | -0.81 | 0.32 | -78.01 | 490.70 | 13.18 | 386.28 | 19.66 |
| 2017 (4) | 0.23 | 37.99 | 0.6 | 5900.0 | 6.14 | 5.14 | 77.48 | -82.98 | 1.44 | 0 | 433.56 | -58.38 | 322.82 | -35.24 |
| 2016 (3) | 0.17 | 14.34 | 0.01 | -50.0 | 5.84 | -15.85 | 455.19 | -18.61 | 0.00 | 0 | 1041.77 | 54.39 | 498.47 | 1.15 |
| 2015 (2) | 0.15 | -7.02 | 0.02 | -33.33 | 6.94 | -5.45 | 559.27 | 0 | 0.03 | -64.44 | 674.75 | 2.98 | 492.79 | -7.24 |
| 2014 (1) | 0.16 | -6.0 | 0.03 | -62.5 | 7.34 | -0.81 | 0.00 | 0 | 0.09 | 0 | 655.23 | -12.97 | 531.26 | -12.45 |
| 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) | 0.21 | 65.81 | 34.05 | 0.1 | -60.0 | -60.0 | 22.19 | -70.45 | -80.89 | 0.00 | 0 | 0 | 484.53 | -1.12 | 25.9 | 361.76 | 13.79 | 13.17 |
| 23Q3 (19) | 0.12 | 0.56 | -14.16 | 0.25 | 25.0 | 0.0 | 75.10 | 30.34 | 225.81 | 0.00 | 0 | 0 | 490.04 | 0.46 | 20.16 | 317.92 | -0.66 | 11.47 |
| 23Q2 (18) | 0.12 | -3.72 | -19.25 | 0.2 | 0.0 | -20.0 | 57.62 | -53.2 | 350.16 | 0.00 | 0 | 0 | 487.80 | 2.27 | 23.9 | 320.02 | -18.62 | 18.18 |
| 23Q1 (17) | 0.13 | -16.5 | -10.73 | 0.2 | -20.0 | 0.0 | 123.11 | 6.02 | 46.16 | 0.00 | 0 | 0 | 476.97 | 23.94 | 12.12 | 393.24 | 23.01 | 18.95 |
| 22Q4 (16) | 0.15 | 6.19 | -13.4 | 0.25 | 0.0 | 0.0 | 116.12 | 403.77 | 26.81 | 0.00 | 0 | 0 | 384.85 | -5.63 | 12.27 | 319.67 | 12.08 | 16.83 |
| 22Q3 (15) | 0.15 | -5.4 | -17.75 | 0.25 | 0.0 | 25.0 | 23.05 | 80.08 | -73.02 | 0.00 | 0 | 0 | 407.83 | 3.59 | 20.01 | 285.21 | 5.33 | 17.33 |
| 22Q2 (14) | 0.15 | 6.44 | 0.65 | 0.25 | 25.0 | 0.0 | 12.80 | -84.8 | -84.41 | 0.00 | 0 | 0 | 393.70 | -7.46 | -1.78 | 270.78 | -18.09 | -2.54 |
| 22Q1 (13) | 0.14 | -19.0 | 4.33 | 0.2 | -20.0 | 0.0 | 84.23 | -8.02 | 8.97 | 0.00 | 0 | 0 | 425.42 | 24.11 | -7.87 | 330.58 | 20.81 | 3.53 |
| 21Q4 (12) | 0.18 | 0.85 | 44.34 | 0.25 | 25.0 | 0 | 91.57 | 7.2 | -26.04 | 0.00 | 0 | 0 | 342.78 | 0.87 | -39.21 | 273.63 | 12.57 | -34.41 |
| 21Q3 (11) | 0.18 | 15.77 | 50.17 | 0.2 | -20.0 | 900.0 | 85.42 | 4.02 | 86.87 | 0.00 | 0 | -100.0 | 339.84 | -15.21 | -51.23 | 243.08 | -12.51 | -43.71 |
| 21Q2 (10) | 0.15 | 10.32 | 26.59 | 0.25 | 25.0 | 1150.0 | 82.12 | 6.24 | 1171.21 | 0.00 | 0 | -100.0 | 400.82 | -13.2 | -44.97 | 277.83 | -12.99 | -41.18 |
| 21Q1 (9) | 0.14 | 12.06 | 10.53 | 0.2 | 0 | 900.0 | 77.30 | -37.57 | 188.33 | 0.00 | 0 | -100.0 | 461.77 | -18.11 | -36.85 | 319.30 | -23.46 | -35.75 |
| 20Q4 (8) | 0.12 | 4.92 | -11.84 | 0 | -100.0 | -100.0 | 123.81 | 170.86 | 85.43 | 0.00 | -100.0 | -100.0 | 563.90 | -19.07 | -10.47 | 417.17 | -3.4 | -3.24 |
| 20Q3 (7) | 0.12 | -2.4 | -14.58 | 0.02 | 0.0 | 0.0 | 45.71 | 607.59 | 1.15 | 0.40 | -80.0 | 40.0 | 696.76 | -4.33 | 3.2 | 431.87 | -8.57 | 7.12 |
| 20Q2 (6) | 0.12 | -3.67 | -15.48 | 0.02 | 0.0 | -71.43 | 6.46 | -75.9 | -70.91 | 2.00 | 300.0 | 33.33 | 728.33 | -0.39 | 1.07 | 472.36 | -4.96 | 4.77 |
| 20Q1 (5) | 0.13 | -10.63 | -10.95 | 0.02 | 0.0 | -71.43 | 26.81 | -59.85 | 559.86 | 0.50 | 125.0 | 0 | 731.21 | 16.09 | -8.05 | 497.00 | 15.28 | -15.06 |
| 19Q4 (4) | 0.14 | 1.67 | 0.0 | 0.02 | 0.0 | 0.0 | 66.77 | 47.75 | 0.0 | 0.22 | -22.22 | 0.0 | 629.85 | -6.71 | 0.0 | 431.14 | 6.94 | 0.0 |
| 19Q3 (3) | 0.14 | -3.43 | 0.0 | 0.02 | -71.43 | 0.0 | 45.19 | 103.47 | 0.0 | 0.29 | -80.95 | 0.0 | 675.15 | -6.31 | 0.0 | 403.15 | -10.58 | 0.0 |
| 19Q2 (2) | 0.14 | 1.49 | 0.0 | 0.07 | 0.0 | 0.0 | 22.21 | 480.96 | 0.0 | 1.50 | 0 | 0.0 | 720.65 | -9.37 | 0.0 | 450.85 | -22.95 | 0.0 |
| 19Q1 (1) | 0.14 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -5.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 795.19 | 0.0 | 0.0 | 585.15 | 0.0 | 0.0 |
