- 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) | 0.60 | 3.33 | 7.41 | 3.93 | 12.8 | -20.99 | -3.23 | 0 | 26.62 | 0.0 | 148.60 | -17.56 | 101.21 | -14.1 |
| 2022 (9) | 0.58 | 2.95 | 7.13 | 15.56 | 16.2 | 10.28 | 9.00 | -44.82 | 26.62 | 66.41 | 180.25 | -20.51 | 117.82 | -16.24 |
| 2021 (8) | 0.56 | 12.39 | 6.17 | 42.17 | 14.69 | 43.18 | 16.31 | 0 | 16.00 | 274.77 | 226.77 | -13.44 | 140.66 | -14.92 |
| 2020 (7) | 0.50 | -28.11 | 4.34 | -38.61 | 10.26 | 5.23 | -5.66 | 0 | 4.27 | 0.0 | 261.99 | 88.5 | 165.32 | 104.53 |
| 2019 (6) | 0.70 | 13.0 | 7.07 | -5.86 | 9.75 | -25.4 | -12.74 | 0 | 4.27 | 0.0 | 138.99 | -29.45 | 80.83 | -19.85 |
| 2018 (5) | 0.62 | 3.89 | 7.51 | 6.83 | 13.07 | 2.03 | 0.29 | -90.68 | 4.27 | 0.0 | 197.00 | 63.74 | 100.85 | 41.42 |
| 2017 (4) | 0.59 | 4.39 | 7.03 | 8.99 | 12.81 | 25.1 | 3.11 | 0 | 4.27 | 0.0 | 120.31 | -10.5 | 71.31 | -14.33 |
| 2016 (3) | 0.57 | 14.72 | 6.45 | 26.97 | 10.24 | 20.19 | -3.53 | 0 | 4.27 | 0.0 | 134.43 | -29.89 | 83.24 | -33.04 |
| 2015 (2) | 0.50 | 17.62 | 5.08 | 20.67 | 8.52 | -18.55 | -8.26 | 0 | 4.27 | 0.0 | 191.74 | 16.28 | 124.32 | 19.55 |
| 2014 (1) | 0.42 | -0.87 | 4.21 | -5.61 | 10.46 | 7.28 | 7.48 | 122.62 | 4.27 | 0 | 164.89 | -17.85 | 103.99 | -28.66 |
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.62 | 4.17 | 11.54 | 8.07 | 8.91 | 14.79 | -8.15 | 13.39 | -484.43 | 29.06 | 0.0 | 0.0 | 135.50 | -8.82 | -26.67 | 91.02 | -10.07 | -18.38 |
| 23Q4 (19) | 0.60 | 4.21 | 3.33 | 7.41 | 8.97 | 3.93 | -9.41 | -137.03 | -305.46 | 29.06 | 0.0 | 0.0 | 148.60 | -7.22 | -17.56 | 101.21 | -0.48 | -14.1 |
| 23Q3 (18) | 0.58 | -1.59 | 0.47 | 6.8 | -8.72 | -6.72 | -3.97 | -198.5 | -346.58 | 29.06 | 0.0 | 0.0 | 160.17 | -2.27 | -17.19 | 101.70 | -5.87 | -13.24 |
| 23Q2 (17) | 0.58 | 4.41 | 1.05 | 7.45 | 5.97 | 2.76 | -1.33 | -162.74 | -106.17 | 29.06 | 0.0 | 0.0 | 163.89 | -11.31 | -19.95 | 108.04 | -3.12 | -13.65 |
| 23Q1 (16) | 0.56 | -3.5 | 0.2 | 7.03 | -1.4 | -0.71 | 2.12 | -53.71 | -86.04 | 29.06 | 0.0 | -17.55 | 184.79 | 2.52 | -12.94 | 111.52 | -5.35 | -14.56 |
| 22Q4 (15) | 0.58 | 1.33 | 2.95 | 7.13 | -2.19 | 15.56 | 4.58 | 184.47 | -77.9 | 29.06 | 0.0 | -32.73 | 180.25 | -6.8 | -20.51 | 117.82 | 0.51 | -16.24 |
| 22Q3 (14) | 0.57 | -1.02 | 7.82 | 7.29 | 0.55 | 47.57 | 1.61 | -92.53 | -94.98 | 29.06 | 0.0 | 54.44 | 193.41 | -5.53 | -26.74 | 117.22 | -6.31 | -27.17 |
| 22Q2 (13) | 0.58 | 3.53 | 9.92 | 7.25 | 2.4 | 51.67 | 21.54 | 41.8 | 124.84 | 29.06 | -17.55 | 0 | 204.73 | -3.55 | -7.45 | 125.12 | -4.14 | -13.51 |
| 22Q1 (12) | 0.56 | -0.85 | 10.5 | 7.08 | 14.75 | 49.37 | 15.19 | -26.69 | 1077.52 | 35.25 | -18.4 | 0 | 212.26 | -6.4 | -14.14 | 130.53 | -7.2 | -20.28 |
| 21Q4 (11) | 0.56 | 6.12 | 12.39 | 6.17 | 24.9 | 42.17 | 20.72 | -35.43 | 278.16 | 43.20 | 129.57 | 0 | 226.77 | -14.1 | -13.44 | 140.66 | -12.6 | -14.92 |
| 21Q3 (10) | 0.53 | 0.91 | 3.57 | 4.94 | 3.35 | 11.26 | 32.09 | 234.97 | 411.25 | 18.82 | 0 | 0 | 263.99 | 19.34 | -3.67 | 160.94 | 11.25 | -9.38 |
| 21Q2 (9) | 0.53 | 4.08 | 4.22 | 4.78 | 0.84 | 7.66 | 9.58 | 642.64 | 1240.48 | 0.00 | 0 | 0 | 221.21 | -10.52 | -24.56 | 144.66 | -11.65 | -30.14 |
| 21Q1 (8) | 0.51 | 0.84 | 3.1 | 4.74 | 9.22 | 6.76 | 1.29 | 111.09 | 171.67 | 0.00 | 0 | 0 | 247.23 | -5.63 | -23.18 | 163.74 | -0.96 | -25.42 |
| 20Q4 (7) | 0.50 | -2.2 | -28.11 | 4.34 | -2.25 | -38.61 | -11.63 | -12.8 | 64.77 | 0.00 | 0 | 0 | 261.99 | -4.4 | 88.58 | 165.32 | -6.91 | 102.7 |
| 20Q3 (6) | 0.51 | 1.55 | -22.11 | 4.44 | 0.0 | -40.0 | -10.31 | -1127.38 | -46.66 | 0.00 | 0 | 0 | 274.04 | -6.54 | 77.49 | 177.60 | -14.24 | 117.35 |
| 20Q2 (5) | 0.50 | 2.96 | -19.02 | 4.44 | 0.0 | -38.76 | -0.84 | 53.33 | 87.08 | 0.00 | 0 | 0 | 293.23 | -8.89 | 35.73 | 207.08 | -5.68 | 85.22 |
| 20Q1 (4) | 0.49 | -29.69 | 0.0 | 4.44 | -37.2 | 0.0 | -1.80 | 94.55 | 0.0 | 0.00 | 0 | 0.0 | 321.85 | 131.66 | 0.0 | 219.55 | 169.19 | 0.0 |
| 19Q4 (3) | 0.70 | 5.96 | 0.0 | 7.07 | -4.46 | 0.0 | -33.01 | -369.56 | 0.0 | 0.00 | 0 | 0.0 | 138.93 | -10.02 | 0.0 | 81.56 | -0.18 | 0.0 |
| 19Q3 (2) | 0.66 | 5.57 | 0.0 | 7.4 | 2.07 | 0.0 | -7.03 | -8.15 | 0.0 | 0.00 | 0 | 0.0 | 154.40 | -28.53 | 0.0 | 81.71 | -26.91 | 0.0 |
| 19Q2 (1) | 0.62 | 0.0 | 0.0 | 7.25 | 0.0 | 0.0 | -6.50 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 216.04 | 0.0 | 0.0 | 111.80 | 0.0 | 0.0 |
