- 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) | 0.42 | 12.88 | 0 | 0 | 13.43 | 0.98 | 374.87 | 206.22 | 0.00 | 0 | 186.27 | -4.18 | 160.10 | -7.42 |
| 2022 (9) | 0.37 | 5.4 | 0 | 0 | 13.3 | 0.3 | 122.42 | 17.69 | 0.00 | 0 | 194.40 | -1.43 | 172.93 | 1.87 |
| 2021 (8) | 0.36 | -18.66 | 0 | 0 | 13.26 | 7.72 | 104.02 | 134.91 | 0.00 | 0 | 197.22 | 15.8 | 169.76 | 14.62 |
| 2020 (7) | 0.44 | -2.69 | 0 | 0 | 12.31 | 0.24 | 44.28 | 136.92 | 0.00 | 0 | 170.31 | -38.43 | 148.11 | -37.81 |
| 2019 (6) | 0.45 | -36.36 | 1.91 | -53.41 | 12.28 | 0.9 | 18.69 | 42.35 | 2.92 | -8.22 | 276.59 | 116.66 | 238.17 | 123.42 |
| 2018 (5) | 0.71 | 0.8 | 4.1 | -3.07 | 12.17 | 8.18 | 13.13 | 19.15 | 3.18 | 53.87 | 127.66 | 18.71 | 106.60 | 32.31 |
| 2017 (4) | 0.70 | -0.6 | 4.23 | 7.91 | 11.25 | -6.95 | 11.02 | -49.91 | 2.07 | 1257.14 | 107.54 | 21.36 | 80.57 | 24.91 |
| 2016 (3) | 0.70 | 28.52 | 3.92 | 295.96 | 12.09 | 48.16 | 22.00 | -38.97 | 0.15 | 0 | 88.61 | -42.78 | 64.50 | -47.17 |
| 2015 (2) | 0.55 | 0 | 0.99 | 0 | 8.16 | 0 | 36.05 | 0 | 0.00 | 0 | 154.87 | 0 | 122.10 | 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.42 | 1.66 | 12.88 | 0 | 0 | 0 | 460.80 | -1.04 | 1637.54 | 0.00 | 0 | 0 | 186.27 | -0.89 | -4.18 | 160.10 | -0.02 | -7.42 |
| 23Q3 (19) | 0.42 | 9.58 | 17.67 | 0 | 0 | 0 | 465.65 | -2.65 | 70.75 | 0.00 | 0 | 0 | 187.95 | -7.01 | -9.5 | 160.14 | -7.11 | 1.31 |
| 23Q2 (18) | 0.38 | -14.94 | -13.46 | 0 | 0 | 0 | 478.31 | 94.1 | 262.71 | 0.00 | 0 | 0 | 202.11 | 15.73 | 17.92 | 172.39 | 11.18 | 26.29 |
| 23Q1 (17) | 0.45 | 19.13 | 1.06 | 0 | 0 | 0 | 246.42 | 922.22 | 79.5 | 0.00 | 0 | 0 | 174.64 | -10.16 | 0.09 | 155.06 | -10.33 | 5.05 |
| 22Q4 (16) | 0.37 | 5.96 | 5.4 | 0 | 0 | 0 | -29.97 | -110.99 | -135.47 | 0.00 | 0 | 0 | 194.40 | -6.4 | -1.43 | 172.93 | 9.4 | 1.87 |
| 22Q3 (15) | 0.35 | -19.41 | -2.78 | 0 | 0 | 0 | 272.71 | 106.8 | 132.57 | 0.00 | 0 | 0 | 207.69 | 21.18 | 12.45 | 158.07 | 15.8 | 4.43 |
| 22Q2 (14) | 0.44 | -0.66 | 10.86 | 0 | 0 | 0 | 131.87 | -3.94 | 93.73 | 0.00 | 0 | 0 | 171.39 | -1.77 | -5.61 | 136.50 | -7.52 | -13.19 |
| 22Q1 (13) | 0.44 | 24.23 | -16.43 | 0 | 0 | 0 | 137.28 | 62.48 | -16.09 | 0.00 | 0 | 0 | 174.48 | -11.53 | 20.12 | 147.60 | -13.05 | 18.38 |
| 21Q4 (12) | 0.36 | -2.25 | -18.66 | 0 | 0 | 0 | 84.49 | -27.95 | 49.41 | 0.00 | 0 | 0 | 197.22 | 6.78 | 15.8 | 169.76 | 12.16 | 14.62 |
| 21Q3 (11) | 0.36 | -8.11 | -3.65 | 0 | 0 | -100.0 | 117.26 | 72.26 | 180.33 | 0.00 | 0 | -100.0 | 184.69 | 1.71 | -28.08 | 151.36 | -3.74 | -28.84 |
| 21Q2 (10) | 0.40 | -25.11 | 2.86 | 0 | 0 | -100.0 | 68.07 | -58.39 | -3.49 | 0.00 | 0 | -100.0 | 181.58 | 25.01 | -11.91 | 157.24 | 26.11 | -7.13 |
| 21Q1 (9) | 0.53 | 20.92 | 27.05 | 0 | 0 | -100.0 | 163.60 | 189.3 | 415.11 | 0.00 | 0 | 0 | 145.25 | -14.71 | -16.11 | 124.68 | -15.82 | -14.53 |
| 20Q4 (8) | 0.44 | 15.78 | -2.69 | 0 | -100.0 | -100.0 | 56.55 | 35.19 | 344.58 | 0.00 | -100.0 | -100.0 | 170.31 | -33.68 | -38.43 | 148.11 | -30.36 | -37.81 |
| 20Q3 (7) | 0.38 | -1.9 | -29.32 | 0.8 | 100.0 | -66.24 | 41.83 | -40.69 | 77.92 | 5.71 | 142.86 | -20.5 | 256.80 | 24.58 | 49.88 | 212.69 | 25.61 | 55.43 |
| 20Q2 (6) | 0.39 | -7.5 | -30.19 | 0.4 | 263.64 | 81.82 | 70.53 | 122.07 | 252.12 | 2.35 | 0 | 0 | 206.14 | 19.06 | 54.84 | 169.32 | 16.08 | 55.97 |
| 20Q1 (5) | 0.42 | -7.39 | -33.58 | 0.11 | -94.24 | -91.47 | 31.76 | 149.69 | 107.58 | 0.00 | -100.0 | -100.0 | 173.14 | -37.4 | 56.39 | 145.87 | -38.75 | 82.52 |
| 19Q4 (4) | 0.45 | -15.91 | 0.0 | 1.91 | -19.41 | 0.0 | 12.72 | -45.9 | 0.0 | 12.50 | 73.91 | 0.0 | 276.59 | 61.43 | 0.0 | 238.17 | 74.05 | 0.0 |
| 19Q3 (3) | 0.53 | -3.1 | 0.0 | 2.37 | 977.27 | 0.0 | 23.51 | 17.37 | 0.0 | 7.19 | 0 | 0.0 | 171.34 | 28.7 | 0.0 | 136.84 | 26.05 | 0.0 |
| 19Q2 (2) | 0.55 | -11.99 | 0.0 | 0.22 | -82.95 | 0.0 | 20.03 | 30.92 | 0.0 | 0.00 | -100.0 | 0.0 | 133.13 | 20.25 | 0.0 | 108.56 | 35.84 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 15.30 | 0.0 | 0.0 | 6.87 | 0.0 | 0.0 | 110.71 | 0.0 | 0.0 | 79.92 | 0.0 | 0.0 |
