- 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) | 0.52 | 8.14 | 5.7 | 4.78 | 33.78 | -16.74 | 8.74 | -48.1 | 0.00 | 0 | 175.02 | -9.41 | 97.28 | 13.67 |
| 2022 (9) | 0.48 | -27.16 | 5.44 | -59.31 | 40.57 | -34.6 | 16.84 | -52.63 | 0.00 | 0 | 193.21 | 42.11 | 85.58 | 0.22 |
| 2021 (8) | 0.66 | 19.19 | 13.37 | 190.65 | 62.03 | 17.66 | 35.55 | -54.3 | 0.00 | 0 | 135.96 | -13.24 | 85.39 | -25.51 |
| 2020 (7) | 0.55 | -5.88 | 4.6 | -18.0 | 52.72 | 25.52 | 77.79 | 119.56 | 0.00 | 0 | 156.71 | 14.55 | 114.63 | 26.73 |
| 2019 (6) | 0.59 | -2.73 | 5.61 | -25.79 | 42.0 | 16.96 | 35.43 | 131.12 | 0.00 | 0 | 136.81 | 11.05 | 90.45 | 3.92 |
| 2018 (5) | 0.60 | 0.22 | 7.56 | -7.24 | 35.91 | -1.7 | 15.33 | -45.43 | 0.00 | 0 | 123.20 | -0.18 | 87.04 | -4.98 |
| 2017 (4) | 0.60 | 17.72 | 8.15 | 72.67 | 36.53 | 3.54 | 28.09 | -61.57 | 0.00 | 0 | 123.42 | -13.34 | 91.60 | -7.68 |
| 2016 (3) | 0.51 | 7.92 | 4.72 | 10.02 | 35.28 | 22.16 | 73.10 | 45.65 | 0.00 | 0 | 142.42 | -12.6 | 99.22 | -11.9 |
| 2015 (2) | 0.47 | -5.77 | 4.29 | -18.75 | 28.88 | 7.44 | 50.19 | 111.5 | 0.14 | 0 | 162.96 | 18.34 | 112.62 | 16.78 |
| 2014 (1) | 0.50 | -1.22 | 5.28 | 16.56 | 26.88 | 46.25 | 23.73 | 0 | 0.00 | 0 | 137.70 | 17.73 | 96.44 | 36.74 |
| 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) | 0.47 | -9.41 | -1.03 | 3.83 | -32.81 | -13.93 | 8.00 | 6.95 | -11.01 | 0.00 | 0 | 0 | 191.15 | 9.22 | -1.26 | 102.38 | 5.24 | 33.5 |
| 23Q4 (19) | 0.52 | 7.6 | 8.14 | 5.7 | -0.87 | 4.78 | 7.48 | -65.42 | 139.87 | 0.00 | 0 | 0 | 175.02 | -9.51 | -9.41 | 97.28 | 1.66 | 13.67 |
| 23Q3 (18) | 0.48 | -8.47 | -11.65 | 5.75 | -7.85 | -52.12 | 21.63 | 493.99 | -18.44 | 0.00 | 0 | 0 | 193.41 | 13.26 | 13.92 | 95.69 | 10.29 | 4.27 |
| 23Q2 (17) | 0.53 | 10.93 | -13.55 | 6.24 | 40.22 | -48.98 | -5.49 | -161.07 | -124.62 | 0.00 | 0 | 0 | 170.76 | -11.79 | 15.57 | 86.76 | 13.13 | 5.24 |
| 23Q1 (16) | 0.48 | -1.02 | -28.68 | 4.45 | -18.2 | -65.95 | 8.99 | 147.92 | -76.01 | 0.00 | 0 | 0 | 193.58 | 0.19 | 43.56 | 76.69 | -10.39 | -6.11 |
| 22Q4 (15) | 0.48 | -12.09 | -27.16 | 5.44 | -54.7 | -59.31 | -18.76 | -170.74 | -173.22 | 0.00 | 0 | 0 | 193.21 | 13.8 | 42.11 | 85.58 | -6.75 | 0.22 |
| 22Q3 (14) | 0.55 | -10.44 | -16.9 | 12.01 | -1.8 | 21.68 | 26.52 | 18.92 | -54.63 | 0.00 | 0 | 0 | 169.78 | 14.91 | 24.7 | 91.77 | 11.32 | 5.2 |
| 22Q2 (13) | 0.61 | -8.49 | 5.95 | 12.23 | -6.43 | 86.43 | 22.30 | -40.49 | 228.91 | 0.00 | 0 | 0 | 147.75 | 9.57 | -4.68 | 82.44 | 0.93 | -16.74 |
| 22Q1 (12) | 0.67 | 1.09 | 15.4 | 13.07 | -2.24 | 76.38 | 37.47 | 46.25 | -35.76 | 0.00 | 0 | 0 | 134.84 | -0.82 | -12.73 | 81.68 | -4.34 | -24.83 |
| 21Q4 (11) | 0.66 | 0.29 | 19.19 | 13.37 | 35.46 | 190.65 | 25.62 | -56.17 | -66.18 | 0.00 | 0 | 0 | 135.96 | -0.14 | -13.24 | 85.39 | -2.11 | -25.51 |
| 21Q3 (10) | 0.66 | 14.2 | 15.42 | 9.87 | 50.46 | 91.65 | 58.45 | 762.09 | -31.82 | 0.00 | 0 | 0 | 136.15 | -12.16 | -10.52 | 87.23 | -11.91 | -18.58 |
| 21Q2 (9) | 0.58 | -0.33 | 3.19 | 6.56 | -11.47 | 34.98 | 6.78 | -88.38 | -91.12 | 0.00 | 0 | 0 | 155.00 | 0.32 | 1.22 | 99.02 | -8.87 | -7.2 |
| 21Q1 (8) | 0.58 | 4.41 | 4.92 | 7.41 | 61.09 | 76.01 | 58.33 | -23.01 | -21.67 | 0.00 | 0 | 0 | 154.51 | -1.4 | 2.12 | 108.66 | -5.21 | 6.25 |
| 20Q4 (7) | 0.55 | -2.88 | -5.88 | 4.6 | -10.68 | -18.0 | 75.76 | -11.63 | 295.2 | 0.00 | 0 | 0 | 156.71 | 2.99 | 14.55 | 114.63 | 6.99 | 26.73 |
| 20Q3 (6) | 0.57 | 2.1 | -9.84 | 5.15 | 5.97 | -22.09 | 85.73 | 12.31 | 17.29 | 0.00 | 0 | 0 | 152.16 | -0.63 | 19.59 | 107.14 | 0.41 | 17.89 |
| 20Q2 (5) | 0.56 | 1.34 | -15.91 | 4.86 | 15.44 | -40.44 | 76.33 | 2.5 | 122.8 | 0.00 | 0 | 0 | 153.13 | 1.21 | 28.56 | 106.70 | 4.33 | 19.65 |
| 20Q1 (4) | 0.55 | -6.34 | 0.0 | 4.21 | -24.96 | 0.0 | 74.47 | 288.47 | 0.0 | 0.00 | 0 | 0.0 | 151.30 | 10.59 | 0.0 | 102.27 | 13.07 | 0.0 |
| 19Q4 (3) | 0.59 | -6.96 | 0.0 | 5.61 | -15.13 | 0.0 | 19.17 | -73.77 | 0.0 | 0.00 | 0 | 0.0 | 136.81 | 7.53 | 0.0 | 90.45 | -0.47 | 0.0 |
| 19Q3 (2) | 0.63 | -4.78 | 0.0 | 6.61 | -19.0 | 0.0 | 73.09 | 113.34 | 0.0 | 0.00 | 0 | 0.0 | 127.23 | 6.82 | 0.0 | 90.88 | 1.91 | 0.0 |
| 19Q2 (1) | 0.66 | 0.0 | 0.0 | 8.16 | 0.0 | 0.0 | 34.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.11 | 0.0 | 0.0 | 89.18 | 0.0 | 0.0 |
