- 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) | 0.68 | 0.28 | 0 | 0 | 140.42 | -1.0 | 5.27 | 34.78 | 0.00 | 0 | 110.36 | 4.16 | 40.05 | 52.69 |
| 2022 (9) | 0.68 | 2.5 | 0 | 0 | 141.84 | -2.78 | 3.91 | -71.04 | 0.00 | 0 | 105.95 | -1.3 | 26.23 | -23.93 |
| 2021 (8) | 0.66 | -10.97 | 0 | 0 | 145.9 | 10.34 | 13.50 | 7.57 | 0.00 | 0 | 107.35 | 31.09 | 34.48 | 253.64 |
| 2020 (7) | 0.74 | -3.19 | 5.0 | -35.9 | 132.23 | 9.25 | 12.55 | 276.88 | 0.00 | 0 | 81.89 | 3.7 | 9.75 | -23.29 |
| 2019 (6) | 0.77 | 21.37 | 7.8 | 500.0 | 121.03 | 0.96 | 3.33 | -91.78 | 0.00 | 0 | 78.97 | -1.44 | 12.71 | -25.32 |
| 2018 (5) | 0.63 | -24.09 | 1.3 | -83.01 | 119.88 | 7.37 | 40.51 | 146.41 | 0.00 | 0 | 80.12 | 42.13 | 17.02 | 40.66 |
| 2017 (4) | 0.83 | -3.95 | 7.65 | -27.28 | 111.65 | 15.11 | 16.44 | -16.08 | 0.00 | 0 | 56.37 | 2.75 | 12.10 | 73.6 |
| 2016 (3) | 0.86 | 28733.33 | 10.52 | 0 | 96.99 | 0 | 19.59 | 0 | 0.00 | 0 | 54.86 | -99.83 | 6.97 | -99.98 |
| 2015 (2) | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 32966.70 | 0 | 32966.70 | 0 |
| 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) | 0.67 | -0.63 | 3.15 | 0 | 0 | -100.0 | 5.90 | -12.07 | 121.8 | 0.00 | 0 | 0 | 112.79 | 2.2 | 2.99 | 39.42 | -1.57 | 104.57 |
| 23Q4 (19) | 0.68 | -1.12 | 0.28 | 0 | 0 | 0 | 6.71 | -13.86 | -11.94 | 0.00 | 0 | 0 | 110.36 | 2.02 | 4.16 | 40.05 | 21.14 | 52.69 |
| 23Q3 (18) | 0.69 | 2.79 | 3.05 | 0 | 0 | -100.0 | 7.79 | 135.35 | 75.85 | 0.00 | 0 | 0 | 108.17 | 1.11 | 4.19 | 33.06 | 28.49 | 99.28 |
| 23Q2 (17) | 0.67 | 2.14 | -1.98 | 0 | -100.0 | 0 | 3.31 | 24.44 | 42.06 | 0.00 | 0 | 0 | 106.98 | -2.32 | 5.02 | 25.73 | 33.52 | -16.65 |
| 23Q1 (16) | 0.65 | -3.4 | 1.55 | 2.0 | 0 | 0 | 2.66 | -65.09 | 236.71 | 0.00 | 0 | 0 | 109.52 | 3.37 | 0.75 | 19.27 | -26.53 | -28.92 |
| 22Q4 (15) | 0.68 | 1.61 | 2.5 | 0 | -100.0 | 0 | 7.62 | 72.01 | -45.69 | 0.00 | 0 | 0 | 105.95 | 2.05 | -1.3 | 26.23 | 58.11 | -23.93 |
| 22Q3 (14) | 0.67 | -2.23 | -9.85 | 0.5 | 0 | -81.48 | 4.43 | 90.13 | -79.34 | 0.00 | 0 | 0 | 103.82 | 1.91 | 31.58 | 16.59 | -46.26 | 14.97 |
| 22Q2 (13) | 0.68 | 5.83 | -7.69 | 0 | 0 | -100.0 | 2.33 | 194.94 | -81.61 | 0.00 | 0 | 0 | 101.87 | -6.29 | 17.16 | 30.87 | 13.87 | 25.85 |
| 22Q1 (12) | 0.64 | -2.5 | -11.54 | 0 | 0 | -100.0 | 0.79 | -94.37 | -87.99 | 0.00 | 0 | 0 | 108.71 | 1.27 | 37.45 | 27.11 | -21.37 | 182.4 |
| 21Q4 (11) | 0.66 | -10.63 | -10.97 | 0 | -100.0 | -100.0 | 14.03 | -34.56 | 6.29 | 0.00 | 0 | 0 | 107.35 | 36.06 | 31.09 | 34.48 | 138.95 | 253.64 |
| 21Q3 (10) | 0.74 | 0.11 | 0.57 | 2.7 | 170.0 | 42.11 | 21.44 | 69.22 | 4.74 | 0.00 | 0 | 0 | 78.90 | -9.26 | 6.82 | 14.43 | -41.17 | 41.06 |
| 21Q2 (9) | 0.74 | 1.42 | -0.91 | 1.0 | -50.0 | -67.74 | 12.67 | 92.55 | 28.11 | 0.00 | 0 | 0 | 86.95 | 9.94 | 10.08 | 24.53 | 155.52 | 79.84 |
| 21Q1 (8) | 0.73 | -1.88 | 0 | 2.0 | -60.0 | 0 | 6.58 | -50.15 | 0 | 0.00 | 0 | 0 | 79.09 | -3.42 | 0 | 9.60 | -1.54 | 0 |
| 20Q4 (7) | 0.74 | 0.95 | 0 | 5.0 | 163.16 | 0 | 13.20 | -35.52 | 0 | 0.00 | 0 | 0 | 81.89 | 10.87 | 0 | 9.75 | -4.69 | 0 |
| 20Q3 (6) | 0.73 | -1.37 | 0 | 1.9 | -38.71 | 0 | 20.47 | 106.98 | 0 | 0.00 | 0 | 0 | 73.86 | -6.49 | 0 | 10.23 | -25.0 | 0 |
| 20Q2 (5) | 0.74 | 0 | 0 | 3.1 | 0 | 0 | 9.89 | 0 | 0 | 0.00 | 0 | 0 | 78.99 | 0 | 0 | 13.64 | 0 | 0 |
