- 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) | 0.24 | -17.63 | 5.0 | -9.09 | 16.63 | -18.04 | -30.27 | 0 | 2.44 | 0.0 | 509.18 | 14.45 | 204.43 | 91.75 |
| 2022 (9) | 0.29 | -2.06 | 5.5 | 57.14 | 20.29 | -49.22 | 32.17 | -87.06 | 2.44 | 622.93 | 444.91 | 28.68 | 106.61 | -36.91 |
| 2021 (8) | 0.30 | 10.57 | 3.5 | 0.0 | 39.96 | 20.04 | 248.56 | 111.09 | 0.34 | -72.91 | 345.74 | -31.38 | 168.97 | -44.4 |
| 2020 (7) | 0.27 | 82.98 | 3.5 | 0 | 33.29 | 45.12 | 117.75 | -80.51 | 1.25 | 0 | 503.84 | 3.42 | 303.91 | 44.29 |
| 2019 (6) | 0.15 | 31.45 | 0 | 0 | 22.94 | 12.78 | 604.01 | 23.74 | 0.00 | 0 | 487.19 | -38.23 | 210.63 | -58.83 |
| 2018 (5) | 0.11 | -51.94 | 0 | 0 | 20.34 | 18.6 | 488.11 | 3.31 | 0.00 | 0 | 788.69 | 142.35 | 511.62 | 317.79 |
| 2017 (4) | 0.23 | 7.52 | 1.3 | 0 | 17.15 | 21.98 | 472.47 | -72.82 | 0.00 | 0 | 325.44 | -1.7 | 122.46 | -39.81 |
| 2016 (3) | 0.22 | 27.3 | 0 | 0 | 14.06 | 100.28 | 1738.48 | 276.98 | 0.00 | 0 | 331.08 | -6.84 | 203.46 | 24.31 |
| 2015 (2) | 0.17 | 119.46 | 0 | 0 | 7.02 | 90.24 | 461.16 | 0 | 0.00 | 0 | 355.40 | -44.82 | 163.67 | -56.11 |
| 2014 (1) | 0.08 | 67.97 | 0 | 0 | 3.69 | 73.24 | 0.00 | 0 | 0.00 | 0 | 644.10 | -25.95 | 372.92 | -41.76 |
| 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) | 0.24 | 5.01 | -17.63 | 5.0 | 0.0 | -9.09 | -44.86 | -983.07 | -111.9 | 25.00 | 0.0 | 0 | 509.18 | -7.89 | 14.45 | 204.43 | -1.27 | 91.75 |
| 23Q3 (19) | 0.23 | -10.89 | -26.48 | 5.0 | -16.67 | 0.0 | 5.08 | 142.4 | 234.39 | 25.00 | 0 | 0 | 552.78 | -0.05 | 40.1 | 207.07 | 7.03 | 157.55 |
| 23Q2 (18) | 0.26 | 5.24 | 1.71 | 6.0 | 9.09 | 0 | -11.98 | 82.79 | -104.6 | 0.00 | 0 | 0 | 553.08 | -7.94 | 52.19 | 193.47 | 12.62 | 102.25 |
| 23Q1 (17) | 0.24 | -16.35 | -17.24 | 5.5 | 0.0 | 83.33 | -69.62 | -228.86 | -147.84 | 0.00 | 0 | -100.0 | 600.78 | 35.03 | 51.69 | 171.79 | 61.14 | -6.24 |
| 22Q4 (16) | 0.29 | -6.27 | -2.06 | 5.5 | 10.0 | 57.14 | -21.17 | -460.05 | -112.41 | 0.00 | 0 | -100.0 | 444.91 | 12.76 | 28.68 | 106.61 | 32.6 | -36.91 |
| 22Q3 (15) | 0.31 | 23.28 | 7.47 | 5.0 | 0 | 42.86 | -3.78 | -101.45 | -101.13 | 0.00 | 0 | -100.0 | 394.56 | 8.57 | 0.29 | 80.40 | -15.95 | -65.81 |
| 22Q2 (14) | 0.25 | -14.37 | -12.55 | 0 | -100.0 | -100.0 | 260.35 | 78.9 | -23.0 | 0.00 | -100.0 | -100.0 | 363.42 | -8.24 | -8.12 | 95.66 | -47.79 | -62.76 |
| 22Q1 (13) | 0.29 | -1.01 | 16.92 | 3.0 | -14.29 | -14.29 | 145.53 | -14.66 | -4.2 | 2.38 | 22.86 | -19.73 | 396.06 | 14.55 | -29.37 | 183.23 | 8.44 | -47.92 |
| 21Q4 (12) | 0.30 | 2.85 | 10.57 | 3.5 | 0.0 | 0.0 | 170.52 | -49.15 | 0.25 | 1.94 | 58.91 | -26.36 | 345.74 | -12.12 | -31.38 | 168.97 | -28.15 | -44.4 |
| 21Q3 (11) | 0.29 | 0.31 | 5.77 | 3.5 | 0.0 | 0.0 | 335.32 | -0.83 | 186.67 | 1.22 | 1.22 | -67.6 | 393.42 | -0.54 | -21.34 | 235.18 | -8.45 | 14.87 |
| 21Q2 (10) | 0.29 | 14.49 | -9.67 | 3.5 | 0.0 | 0.0 | 338.13 | 122.59 | 1864.73 | 1.20 | -59.38 | -95.52 | 395.54 | -29.46 | 4.59 | 256.88 | -26.98 | 82.91 |
| 21Q1 (9) | 0.25 | -6.39 | 65.96 | 3.5 | 0.0 | 0 | 151.91 | -10.69 | -82.34 | 2.97 | 12.71 | 0 | 560.75 | 11.3 | 18.8 | 351.81 | 15.76 | 118.2 |
| 20Q4 (8) | 0.27 | -1.62 | 82.98 | 3.5 | 0.0 | 0 | 170.10 | 45.42 | -83.27 | 2.63 | -30.08 | 0 | 503.84 | 0.74 | 3.42 | 303.91 | 48.44 | 44.29 |
| 20Q3 (7) | 0.27 | -14.33 | 52.52 | 3.5 | 0.0 | 0 | 116.97 | 579.66 | -87.75 | 3.76 | -86.02 | 0 | 500.14 | 32.25 | -2.32 | 204.73 | 45.78 | -37.6 |
| 20Q2 (6) | 0.32 | 110.33 | 101.4 | 3.5 | 0 | 0 | 17.21 | -98.0 | -97.12 | 26.92 | 0 | 0 | 378.19 | -19.88 | -35.19 | 140.44 | -12.89 | -67.41 |
| 20Q1 (5) | 0.15 | 3.21 | 72.77 | 0 | 0 | 0 | 859.98 | -15.42 | 2319.75 | 0.00 | 0 | 0 | 472.03 | -3.11 | -58.04 | 161.23 | -23.45 | -76.76 |
| 19Q4 (4) | 0.15 | -17.99 | 0.0 | 0 | 0 | 0.0 | 1016.77 | 6.5 | 0.0 | 0.00 | 0 | 0.0 | 487.19 | -4.85 | 0.0 | 210.63 | -35.8 | 0.0 |
| 19Q3 (3) | 0.18 | 13.13 | 0.0 | 0 | 0 | 0.0 | 954.67 | 59.49 | 0.0 | 0.00 | 0 | 0.0 | 512.01 | -12.26 | 0.0 | 328.08 | -23.86 | 0.0 |
| 19Q2 (2) | 0.16 | 80.43 | 0.0 | 0 | 0 | 0.0 | 598.57 | 1584.21 | 0.0 | 0.00 | 0 | 0.0 | 583.57 | -48.13 | 0.0 | 430.88 | -37.9 | 0.0 |
| 19Q1 (1) | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 35.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1125.01 | 0.0 | 0.0 | 693.82 | 0.0 | 0.0 |
