- 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) | 0.58 | -3.6 | 0 | 0 | 24.33 | 3.22 | 136.99 | -4.28 | 0.00 | 0 | 160.13 | -1.72 | 44.75 | -51.61 |
| 2022 (9) | 0.61 | 19.07 | 0 | 0 | 23.57 | 23.27 | 143.11 | -57.39 | 0.00 | 0 | 162.94 | 2.37 | 92.47 | 103.1 |
| 2021 (8) | 0.51 | 2.29 | 2.79 | -19.83 | 19.12 | 18.46 | 335.86 | 3.56 | 0.00 | 0 | 159.17 | 2.41 | 45.53 | -4.03 |
| 2020 (7) | 0.50 | 10.31 | 3.48 | 159.7 | 16.14 | -3.24 | 324.30 | 38.71 | 0.05 | -80.64 | 155.43 | -10.33 | 47.44 | -50.37 |
| 2019 (6) | 0.45 | -11.91 | 1.34 | -30.93 | 16.68 | 1.46 | 233.79 | 37.57 | 0.25 | -51.1 | 173.33 | 6.89 | 95.58 | 19.53 |
| 2018 (5) | 0.51 | 1.51 | 1.94 | -3.0 | 16.44 | 13.07 | 169.94 | -4.86 | 0.51 | -15.08 | 162.15 | 1.26 | 79.96 | 15.93 |
| 2017 (4) | 0.50 | 6.75 | 2.0 | 0.0 | 14.54 | 15.31 | 178.63 | -7.3 | 0.60 | -47.2 | 160.13 | -7.67 | 68.97 | -29.01 |
| 2016 (3) | 0.47 | 19.76 | 2.0 | 100.0 | 12.61 | 25.97 | 192.69 | -49.78 | 1.14 | 198.86 | 173.44 | -11.45 | 97.15 | -7.97 |
| 2015 (2) | 0.39 | 8.61 | 1.0 | 0 | 10.01 | -31.44 | 383.67 | -97.64 | 0.38 | 0 | 195.86 | 1.46 | 105.56 | 10.03 |
| 2014 (1) | 0.36 | 12.37 | 0 | 0 | 14.6 | 0 | 16268.30 | 0 | 0.00 | 0 | 193.05 | -14.45 | 95.94 | -29.27 |
| 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) | 0.58 | -2.62 | -3.6 | 0 | 0 | 0 | 106.99 | -53.43 | 56.67 | 0.00 | 0 | 0 | 160.13 | 2.75 | -1.72 | 44.75 | -16.32 | -51.61 |
| 23Q3 (19) | 0.60 | -7.63 | 0.79 | 0 | 0 | 0 | 229.72 | 66.09 | 78.15 | 0.00 | 0 | 0 | 155.85 | 5.7 | -6.15 | 53.48 | -4.6 | -43.58 |
| 23Q2 (18) | 0.65 | -1.81 | 8.09 | 0 | 0 | 0 | 138.31 | 53.97 | -25.38 | 0.00 | 0 | 0 | 147.45 | 0.68 | -10.67 | 56.06 | 5.81 | -34.07 |
| 23Q1 (17) | 0.66 | 9.16 | 13.66 | 0 | 0 | -100.0 | 89.83 | 31.54 | -86.61 | 0.00 | 0 | 0 | 146.46 | -10.11 | 4.23 | 52.98 | -42.71 | 0.55 |
| 22Q4 (16) | 0.61 | 1.81 | 19.07 | 0 | 0 | -100.0 | 68.29 | -47.04 | -86.92 | 0.00 | 0 | 0 | 162.94 | -1.88 | 2.37 | 92.47 | -2.45 | 103.1 |
| 22Q3 (15) | 0.60 | -0.95 | 13.17 | 0 | 0 | -100.0 | 128.95 | -30.43 | -59.08 | 0.00 | 0 | 0 | 166.06 | 0.6 | 9.03 | 94.79 | 11.48 | 112.49 |
| 22Q2 (14) | 0.60 | 3.25 | 7.86 | 0 | -100.0 | -100.0 | 185.36 | -72.36 | 1.77 | 0.00 | 0 | 0 | 165.07 | 17.48 | 13.91 | 85.03 | 61.38 | 71.67 |
| 22Q1 (13) | 0.58 | 14.36 | 1.98 | 2.61 | -6.45 | -20.67 | 670.64 | 28.41 | 90.64 | 0.00 | 0 | 0 | 140.51 | -11.72 | -0.59 | 52.69 | 15.73 | 10.07 |
| 21Q4 (12) | 0.51 | -3.23 | 2.29 | 2.79 | -5.1 | -19.83 | 522.27 | 65.72 | 110.41 | 0.00 | 0 | -100.0 | 159.17 | 4.5 | 2.41 | 45.53 | 2.06 | -4.03 |
| 21Q3 (11) | 0.53 | -5.6 | 7.11 | 2.94 | -5.47 | -20.33 | 315.15 | 73.04 | 35.22 | 0.00 | 0 | -100.0 | 152.31 | 5.11 | -3.14 | 44.61 | -9.93 | 31.67 |
| 21Q2 (10) | 0.56 | -2.38 | 10.84 | 3.11 | -5.47 | 196.19 | 182.13 | -48.23 | -71.87 | 0.00 | 0 | -100.0 | 144.91 | 2.52 | -5.03 | 49.53 | 3.47 | -8.97 |
| 21Q1 (9) | 0.57 | 14.71 | 8.13 | 3.29 | -5.46 | 174.17 | 351.79 | 41.73 | 17.86 | 0.00 | -100.0 | -100.0 | 141.35 | -9.06 | -3.92 | 47.87 | 0.91 | -26.47 |
| 20Q4 (8) | 0.50 | 1.32 | 10.31 | 3.48 | -5.69 | 159.7 | 248.21 | 6.5 | 73.16 | 0.18 | -64.63 | -88.63 | 155.43 | -1.15 | -10.33 | 47.44 | 40.02 | -50.37 |
| 20Q3 (7) | 0.49 | -2.31 | 6.81 | 3.69 | 251.43 | 147.65 | 233.06 | -64.01 | -14.64 | 0.52 | 17.24 | -53.51 | 157.24 | 3.05 | -8.83 | 33.88 | -37.73 | -63.24 |
| 20Q2 (6) | 0.50 | -4.77 | -4.52 | 1.05 | -12.5 | -35.98 | 647.56 | 116.95 | 113.6 | 0.44 | -49.26 | -58.0 | 152.59 | 3.73 | -0.34 | 54.41 | -16.42 | -35.66 |
| 20Q1 (5) | 0.53 | 17.02 | 9.32 | 1.2 | -10.45 | -32.96 | 298.49 | 108.24 | 44.56 | 0.87 | -45.95 | -47.39 | 147.11 | -15.13 | -13.24 | 65.10 | -31.89 | -22.86 |
| 19Q4 (4) | 0.45 | -1.89 | 0.0 | 1.34 | -10.07 | 0.0 | 143.34 | -47.5 | 0.0 | 1.61 | 44.6 | 0.0 | 173.33 | 0.5 | 0.0 | 95.58 | 3.71 | 0.0 |
| 19Q3 (3) | 0.46 | -12.67 | 0.0 | 1.49 | -9.15 | 0.0 | 273.02 | -9.94 | 0.0 | 1.11 | 5.9 | 0.0 | 172.46 | 12.64 | 0.0 | 92.16 | 8.97 | 0.0 |
| 19Q2 (2) | 0.53 | 9.03 | 0.0 | 1.64 | -8.38 | 0.0 | 303.16 | 46.82 | 0.0 | 1.05 | -36.44 | 0.0 | 153.11 | -9.7 | 0.0 | 84.57 | 0.21 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 206.48 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 169.55 | 0.0 | 0.0 | 84.39 | 0.0 | 0.0 |
