- 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) | 0.31 | -13.11 | 14.71 | -49.76 | 278.04 | -3.87 | 21.92 | -18.81 | 0.00 | 0 | 225.34 | 12.42 | 136.01 | 7.04 |
| 2022 (9) | 0.36 | 4.04 | 29.28 | 79.41 | 289.23 | -15.69 | 27.00 | -58.67 | 0.00 | 0 | 200.45 | -11.94 | 127.07 | -12.99 |
| 2021 (8) | 0.35 | -1.62 | 16.32 | -17.45 | 343.07 | -0.46 | 65.33 | -22.72 | 0.00 | 0 | 227.64 | -3.5 | 146.04 | -8.76 |
| 2020 (7) | 0.35 | 5.22 | 19.77 | 32.77 | 344.66 | 10.23 | 84.54 | -13.76 | 0.00 | 0 | 235.89 | -2.12 | 160.06 | -8.28 |
| 2019 (6) | 0.34 | 1.03 | 14.89 | -21.01 | 312.66 | 14.36 | 98.03 | 110.68 | 0.00 | 0 | 240.99 | 5.81 | 174.50 | 16.43 |
| 2018 (5) | 0.33 | -2.01 | 18.85 | -23.5 | 273.41 | 3.26 | 46.53 | 24.88 | 0.01 | -61.89 | 227.76 | 4.9 | 149.87 | 15.77 |
| 2017 (4) | 0.34 | -0.24 | 24.64 | 60.52 | 264.78 | -2.2 | 37.26 | -40.13 | 0.01 | 1059.73 | 217.13 | -1.45 | 129.45 | 2.28 |
| 2016 (3) | 0.34 | -0.88 | 15.35 | -18.65 | 270.74 | 6.11 | 62.24 | -57.88 | 0.00 | 214.27 | 220.33 | -7.79 | 126.57 | -11.61 |
| 2015 (2) | 0.34 | 2.82 | 18.87 | 31.22 | 255.15 | 17.04 | 147.77 | 36.67 | 0.00 | 0 | 238.94 | 0.16 | 143.19 | 1.29 |
| 2014 (1) | 0.33 | 4.62 | 14.38 | 9.44 | 218.0 | 6.97 | 108.12 | -15.78 | 0.00 | 0 | 238.56 | -2.23 | 141.37 | -0.77 |
| 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) | 0.31 | -11.29 | -13.11 | 14.71 | -32.49 | -49.76 | 20.48 | -26.01 | 26.97 | 0.00 | 0 | 0 | 225.34 | 13.72 | 12.42 | 136.01 | 17.62 | 7.04 |
| 23Q3 (19) | 0.35 | -9.29 | 7.32 | 21.79 | -33.36 | 49.25 | 27.68 | 91.42 | -21.68 | 0.00 | 0 | 0 | 198.16 | 8.49 | -10.38 | 115.64 | 15.23 | -15.29 |
| 23Q2 (18) | 0.39 | 34.11 | 0.52 | 32.7 | 80.86 | 52.23 | 14.46 | -35.88 | -9.79 | 0.00 | 0 | 0 | 182.66 | -24.91 | -5.33 | 100.36 | -28.74 | -12.02 |
| 23Q1 (17) | 0.29 | -19.48 | -0.58 | 18.08 | -38.25 | 66.94 | 22.55 | 39.8 | -57.66 | 0.00 | 0 | 0 | 243.27 | 21.36 | -8.17 | 140.84 | 10.84 | -12.62 |
| 22Q4 (16) | 0.36 | 9.57 | 4.04 | 29.28 | 100.55 | 79.41 | 16.13 | -54.36 | -73.22 | 0.00 | 0 | 0 | 200.45 | -9.35 | -11.94 | 127.07 | -6.92 | -12.99 |
| 22Q3 (15) | 0.33 | -15.04 | -4.36 | 14.6 | -32.03 | -33.94 | 35.34 | 120.46 | -47.2 | 0.00 | 0 | 0 | 221.12 | 14.61 | -5.07 | 136.51 | 19.67 | -1.64 |
| 22Q2 (14) | 0.39 | 32.65 | 2.24 | 21.48 | 98.34 | 3.37 | 16.03 | -69.9 | -76.72 | 0.00 | 0 | 0 | 192.94 | -27.17 | -8.38 | 114.07 | -29.23 | -13.95 |
| 22Q1 (13) | 0.29 | -15.74 | -3.82 | 10.83 | -33.64 | -27.94 | 53.26 | -11.59 | -16.68 | 0.00 | 0 | 0 | 264.91 | 16.37 | -1.0 | 161.18 | 10.37 | -4.92 |
| 21Q4 (12) | 0.35 | 0.73 | -1.62 | 16.32 | -26.15 | -17.45 | 60.24 | -10.0 | -28.13 | 0.00 | 0 | 0 | 227.64 | -2.27 | -3.5 | 146.04 | 5.22 | -8.76 |
| 21Q3 (11) | 0.34 | -9.18 | 6.07 | 22.1 | 6.35 | 54.87 | 66.93 | -2.82 | -53.53 | 0.00 | 0 | 0 | 232.93 | 10.61 | -7.6 | 138.79 | 4.7 | -17.88 |
| 21Q2 (10) | 0.38 | 24.79 | 1.85 | 20.78 | 38.26 | 92.41 | 68.87 | 7.74 | -14.15 | 0.00 | 0 | 0 | 210.59 | -21.3 | -2.21 | 132.56 | -21.8 | -10.31 |
| 21Q1 (9) | 0.30 | -13.82 | -4.85 | 15.03 | -23.98 | -26.54 | 63.92 | -23.74 | 21.01 | 0.00 | 0 | 0 | 267.58 | 13.43 | 5.7 | 169.52 | 5.91 | -4.05 |
| 20Q4 (8) | 0.35 | 8.6 | 5.22 | 19.77 | 38.54 | 32.77 | 83.82 | -41.81 | -18.34 | 0.00 | 0 | 0 | 235.89 | -6.43 | -2.12 | 160.06 | -5.3 | -8.39 |
| 20Q3 (7) | 0.32 | -12.79 | 3.34 | 14.27 | 32.13 | 36.56 | 144.04 | 79.56 | 25.5 | 0.00 | 0 | 0 | 252.10 | 17.06 | 1.58 | 169.01 | 14.36 | -2.06 |
| 20Q2 (6) | 0.37 | 16.57 | 6.4 | 10.8 | -47.21 | -9.7 | 80.22 | 51.87 | 10.33 | 0.00 | 0 | -100.0 | 215.36 | -14.93 | 0.77 | 147.79 | -16.35 | -1.84 |
| 20Q1 (5) | 0.32 | -4.69 | 14.61 | 20.46 | 37.41 | 30.24 | 52.82 | -48.54 | -46.44 | 0.00 | 0 | -100.0 | 253.16 | 5.05 | -7.34 | 176.67 | 1.12 | -3.34 |
| 19Q4 (4) | 0.34 | 6.65 | 0.0 | 14.89 | 42.49 | 0.0 | 102.65 | -10.56 | 0.0 | 0.00 | 0 | 0.0 | 240.99 | -2.89 | 0.0 | 174.71 | 1.25 | 0.0 |
| 19Q3 (3) | 0.31 | -10.21 | 0.0 | 10.45 | -12.63 | 0.0 | 114.77 | 57.85 | 0.0 | 0.00 | -100.0 | 0.0 | 248.17 | 16.12 | 0.0 | 172.56 | 14.61 | 0.0 |
| 19Q2 (2) | 0.35 | 25.56 | 0.0 | 11.96 | -23.87 | 0.0 | 72.71 | -26.27 | 0.0 | 0.01 | -35.43 | 0.0 | 213.72 | -21.77 | 0.0 | 150.56 | -17.63 | 0.0 |
| 19Q1 (1) | 0.28 | 0.0 | 0.0 | 15.71 | 0.0 | 0.0 | 98.62 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 273.20 | 0.0 | 0.0 | 182.78 | 0.0 | 0.0 |
