- 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) | 0.39 | 37.5 | 26.9 | 75.82 | 77.41 | -16.77 | -7.27 | 0 | 0.00 | 0 | 164.20 | 9.74 | 89.69 | 38.13 |
| 2022 (9) | 0.28 | -12.22 | 15.3 | -13.17 | 93.01 | -17.1 | -29.28 | 0 | 0.00 | 0 | 149.63 | -4.1 | 64.93 | -21.69 |
| 2021 (8) | 0.32 | 19.64 | 17.62 | 51.9 | 112.19 | 46.16 | 53.45 | 0 | 0.00 | 0 | 156.03 | 5.63 | 82.91 | -12.06 |
| 2020 (7) | 0.27 | 6.92 | 11.6 | -2.19 | 76.76 | -35.17 | -2.00 | 0 | 0.00 | 0 | 147.71 | -11.79 | 94.28 | 8.98 |
| 2019 (6) | 0.25 | -25.19 | 11.86 | -44.55 | 118.41 | -25.21 | -24.98 | 0 | 0.00 | 0 | 167.45 | 7.26 | 86.51 | -1.35 |
| 2018 (5) | 0.34 | -6.48 | 21.39 | 0.42 | 158.32 | 5.72 | 29.70 | 253.57 | 0.00 | 0 | 156.11 | 8.21 | 87.69 | 8.14 |
| 2017 (4) | 0.36 | 5.89 | 21.3 | 9.79 | 149.75 | 14.79 | 8.40 | -50.88 | 0.00 | 0 | 144.27 | 8.0 | 81.09 | -2.91 |
| 2016 (3) | 0.34 | -2.5 | 19.4 | -14.2 | 130.45 | -12.98 | 17.10 | 20.34 | 0.00 | 0 | 133.58 | -25.83 | 83.52 | -12.16 |
| 2015 (2) | 0.35 | -13.17 | 22.61 | -11.78 | 149.91 | -17.5 | 14.21 | 252.61 | 9.61 | -52.8 | 180.11 | 25.78 | 95.08 | 45.14 |
| 2014 (1) | 0.40 | -11.6 | 25.63 | -42.08 | 181.72 | -0.56 | 4.03 | -35.42 | 20.37 | 0 | 143.20 | 11.52 | 65.51 | 40.4 |
| 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) | 0.39 | 8.07 | 37.5 | 26.9 | 19.56 | 75.82 | 2.97 | 114.42 | 108.7 | 34.29 | 0 | 0 | 164.20 | -10.98 | 9.74 | 89.69 | -10.57 | 38.13 |
| 23Q3 (19) | 0.36 | 3.01 | 15.42 | 22.5 | -2.6 | 31.58 | -20.59 | -5.0 | 79.35 | 0.00 | 0 | 0 | 184.46 | -6.15 | 27.1 | 100.29 | 15.2 | 74.9 |
| 23Q2 (18) | 0.35 | 8.12 | 3.72 | 23.1 | 16.08 | 31.25 | -19.61 | -363.59 | -967.7 | 0.00 | 0 | 0 | 196.54 | -15.2 | 36.18 | 87.06 | -18.43 | 48.54 |
| 23Q1 (17) | 0.32 | 14.24 | 6.4 | 19.9 | 30.07 | 17.75 | -4.23 | 87.61 | 0 | 0.00 | 0 | 0 | 231.77 | 54.9 | 41.49 | 106.73 | 64.38 | 31.07 |
| 22Q4 (16) | 0.28 | -9.28 | -12.22 | 15.3 | -10.53 | -13.17 | -34.14 | 65.76 | -278.37 | 0.00 | 0 | 0 | 149.63 | 3.1 | -4.1 | 64.93 | 13.24 | -21.69 |
| 22Q3 (15) | 0.31 | -7.43 | -4.66 | 17.1 | -2.84 | -15.39 | -99.72 | -4512.39 | -415.88 | 0.00 | 0 | 0 | 145.13 | 0.56 | -5.01 | 57.34 | -2.17 | -25.62 |
| 22Q2 (14) | 0.34 | 10.92 | 12.81 | 17.6 | 4.14 | -0.28 | 2.26 | 0 | -97.69 | 0.00 | 0 | 0 | 144.32 | -11.9 | -13.57 | 58.61 | -28.02 | -31.53 |
| 22Q1 (13) | 0.30 | -5.75 | 10.82 | 16.9 | -4.09 | 34.55 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 163.81 | 4.99 | 3.26 | 81.43 | -1.79 | -12.87 |
| 21Q4 (12) | 0.32 | -1.47 | 19.64 | 17.62 | -12.82 | 51.9 | 19.14 | 199.02 | -74.5 | 0.00 | 0 | 0 | 156.03 | 2.12 | 5.63 | 82.91 | 7.55 | -12.06 |
| 21Q3 (11) | 0.33 | 9.53 | 24.1 | 20.21 | 14.5 | 68.42 | -19.33 | -119.73 | -178.39 | 0.00 | 0 | 0 | 152.79 | -8.49 | 6.62 | 77.09 | -9.94 | 1.68 |
| 21Q2 (10) | 0.30 | 8.95 | 21.67 | 17.65 | 40.53 | 69.71 | 97.97 | 45.1 | 324.75 | 0.00 | 0 | 0 | 166.97 | 5.25 | 9.76 | 85.60 | -8.41 | 43.72 |
| 21Q1 (9) | 0.27 | 1.75 | -5.16 | 12.56 | 8.28 | -16.6 | 67.52 | -10.05 | 169.5 | 0.00 | 0 | 0 | 158.64 | 7.4 | 6.03 | 93.46 | -0.87 | 28.27 |
| 20Q4 (8) | 0.27 | 2.2 | 6.92 | 11.6 | -3.33 | -2.19 | 75.06 | 204.38 | 371.66 | 0.00 | 0 | 0 | 147.71 | 3.08 | -11.79 | 94.28 | 24.35 | 8.98 |
| 20Q3 (7) | 0.26 | 7.39 | -17.11 | 12.0 | 15.38 | -35.17 | 24.66 | 156.57 | 237.46 | 0.00 | 0 | 0 | 143.30 | -5.8 | -7.11 | 75.82 | 27.3 | -1.06 |
| 20Q2 (6) | 0.24 | -15.08 | -25.91 | 10.4 | -30.94 | -49.71 | -43.59 | 55.13 | -1193.47 | 0.00 | 0 | 0 | 152.12 | 1.67 | 0.03 | 59.56 | -18.25 | -24.14 |
| 20Q1 (5) | 0.29 | 14.71 | -14.14 | 15.06 | 26.98 | -20.15 | -97.15 | -251.61 | -2347.1 | 0.00 | 0 | 0 | 149.62 | -10.65 | -5.82 | 72.86 | -15.78 | -17.26 |
| 19Q4 (4) | 0.25 | -20.76 | 0.0 | 11.86 | -35.93 | 0.0 | -27.63 | -54.01 | 0.0 | 0.00 | 0 | 0.0 | 167.45 | 8.54 | 0.0 | 86.51 | 12.89 | 0.0 |
| 19Q3 (3) | 0.32 | -4.02 | 0.0 | 18.51 | -10.49 | 0.0 | -17.94 | -432.34 | 0.0 | 0.00 | 0 | 0.0 | 154.27 | 1.45 | 0.0 | 76.63 | -2.39 | 0.0 |
| 19Q2 (2) | 0.33 | -1.58 | 0.0 | 20.68 | 9.65 | 0.0 | -3.37 | 15.11 | 0.0 | 0.00 | 0 | 0.0 | 152.07 | -4.28 | 0.0 | 78.51 | -10.84 | 0.0 |
| 19Q1 (1) | 0.34 | 0.0 | 0.0 | 18.86 | 0.0 | 0.0 | -3.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 158.87 | 0.0 | 0.0 | 88.06 | 0.0 | 0.0 |
