- 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) | 0.36 | -2.2 | 15.53 | -19.78 | 324.59 | 1.17 | 19.14 | -20.71 | 0.00 | 0 | 214.23 | 1.5 | 55.28 | 14.31 |
| 2022 (9) | 0.37 | -3.01 | 19.36 | -8.29 | 320.83 | 10.89 | 24.14 | -37.27 | 0.00 | 0 | 211.07 | 0.66 | 48.36 | -6.1 |
| 2021 (8) | 0.38 | -16.59 | 21.11 | -36.97 | 289.31 | 16.08 | 38.48 | -11.88 | 0.06 | 0 | 209.68 | 32.05 | 51.50 | -17.39 |
| 2020 (7) | 0.45 | 20.71 | 33.49 | 308.91 | 249.24 | -7.85 | 43.67 | 102.93 | 0.00 | 0 | 158.79 | -10.44 | 62.34 | 28.27 |
| 2019 (6) | 0.38 | 7.63 | 8.19 | 106.82 | 270.48 | 13.03 | 21.52 | -12.73 | 0.00 | 0 | 177.31 | -2.53 | 48.60 | -24.09 |
| 2018 (5) | 0.35 | 8.23 | 3.96 | 42.45 | 239.3 | 6.95 | 24.66 | -15.02 | 0.00 | 0 | 181.91 | -4.17 | 64.02 | 4.9 |
| 2017 (4) | 0.32 | -3.67 | 2.78 | -50.0 | 223.75 | 1.12 | 29.02 | -23.02 | 0.00 | 0 | 189.82 | 6.1 | 61.03 | 9.51 |
| 2016 (3) | 0.34 | 2.38 | 5.56 | 135.59 | 221.28 | -5.27 | 37.70 | -30.63 | 0.00 | 0 | 178.91 | -6.94 | 55.73 | -29.5 |
| 2015 (2) | 0.33 | 2.6 | 2.36 | -41.44 | 233.59 | 11.82 | 54.35 | 46.93 | 0.00 | 0 | 192.26 | -2.5 | 79.05 | -5.35 |
| 2014 (1) | 0.32 | -32.31 | 4.03 | -66.42 | 208.89 | 16.63 | 36.99 | 34.36 | 0.00 | 0 | 197.19 | 6.93 | 83.52 | 70.55 |
| 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) | 0.36 | -2.94 | -2.2 | 15.53 | -14.25 | -19.78 | 17.17 | -16.73 | -1.44 | 0.00 | 0 | 0 | 214.23 | 4.36 | 1.5 | 55.28 | -21.81 | 14.31 |
| 23Q3 (19) | 0.37 | -1.54 | -0.13 | 18.11 | 11.65 | -1.84 | 20.62 | 9.27 | -5.06 | 0.00 | 0 | -100.0 | 205.28 | 4.04 | -4.01 | 70.70 | 29.01 | 34.18 |
| 23Q2 (18) | 0.38 | -23.64 | -0.24 | 16.22 | -16.61 | -10.63 | 18.87 | -3.68 | -31.73 | 0.00 | 0 | -100.0 | 197.30 | 25.41 | -4.55 | 54.80 | 42.97 | 34.31 |
| 23Q1 (17) | 0.49 | 34.01 | 8.42 | 19.45 | 0.46 | 1.94 | 19.59 | 12.46 | -51.13 | 0.00 | 0 | -100.0 | 157.33 | -25.46 | -9.11 | 38.33 | -20.74 | -19.32 |
| 22Q4 (16) | 0.37 | -0.89 | -3.01 | 19.36 | 4.93 | -8.29 | 17.42 | -19.8 | -51.37 | 0.00 | -100.0 | -100.0 | 211.07 | -1.3 | 0.66 | 48.36 | -8.22 | -6.1 |
| 22Q3 (15) | 0.37 | -1.64 | 6.85 | 18.45 | 1.65 | 22.19 | 21.72 | -21.42 | -32.96 | 0.03 | -72.2 | -73.64 | 213.86 | 3.46 | -3.6 | 52.69 | 29.14 | -0.64 |
| 22Q2 (14) | 0.38 | -17.0 | 2.5 | 18.15 | -4.87 | 59.77 | 27.64 | -31.06 | -35.88 | 0.12 | -9.27 | 0 | 206.70 | 19.41 | 0.63 | 40.80 | -14.12 | -26.67 |
| 22Q1 (13) | 0.45 | 19.88 | 11.97 | 19.08 | -9.62 | 48.83 | 40.09 | 11.92 | -18.35 | 0.13 | -45.69 | 0 | 173.10 | -17.45 | -6.44 | 47.51 | -7.75 | -40.1 |
| 21Q4 (12) | 0.38 | 9.19 | -16.59 | 21.11 | 39.8 | -36.97 | 35.82 | 10.56 | -11.29 | 0.24 | 92.42 | 0 | 209.68 | -5.49 | 32.05 | 51.50 | -2.89 | -17.39 |
| 21Q3 (11) | 0.35 | -5.65 | -19.88 | 15.1 | 32.92 | -27.79 | 32.40 | -24.84 | -65.05 | 0.13 | 0 | 0 | 221.85 | 8.0 | 40.08 | 53.03 | -4.69 | -33.05 |
| 21Q2 (10) | 0.37 | -9.33 | -18.96 | 11.36 | -11.39 | 1.16 | 43.11 | -12.2 | -9.77 | 0.00 | 0 | 0 | 205.41 | 11.02 | 39.86 | 55.64 | -29.84 | -3.34 |
| 21Q1 (9) | 0.41 | -10.69 | 20.01 | 12.82 | -61.72 | 5.43 | 49.10 | 21.59 | 112.1 | 0.00 | 0 | 0 | 185.02 | 16.52 | -2.72 | 79.31 | 27.22 | 17.9 |
| 20Q4 (8) | 0.45 | 4.87 | 20.71 | 33.49 | 60.16 | 308.91 | 40.38 | -56.44 | 115.47 | 0.00 | 0 | 0 | 158.79 | 0.27 | -10.44 | 62.34 | -21.3 | 28.27 |
| 20Q3 (7) | 0.43 | -4.56 | 12.48 | 20.91 | 86.2 | 122.21 | 92.71 | 94.04 | 238.73 | 0.00 | 0 | 0 | 158.37 | 7.83 | -7.25 | 79.21 | 37.61 | 94.0 |
| 20Q2 (6) | 0.45 | 34.26 | 0.66 | 11.23 | -7.65 | 85.31 | 47.78 | 106.39 | 152.14 | 0.00 | 0 | 0 | 146.87 | -22.78 | 0.0 | 57.56 | -14.43 | 29.84 |
| 20Q1 (5) | 0.34 | -10.17 | 2.55 | 12.16 | 48.47 | 177.63 | 23.15 | 23.53 | 14.1 | 0.00 | 0 | 0 | 190.19 | 7.26 | -4.02 | 67.27 | 38.42 | -8.98 |
| 19Q4 (4) | 0.38 | -2.28 | 0.0 | 8.19 | -12.96 | 0.0 | 18.74 | -31.53 | 0.0 | 0.00 | 0 | 0.0 | 177.31 | 3.84 | 0.0 | 48.60 | 19.03 | 0.0 |
| 19Q3 (3) | 0.39 | -14.58 | 0.0 | 9.41 | 55.28 | 0.0 | 27.37 | 44.43 | 0.0 | 0.00 | 0 | 0.0 | 170.75 | 16.26 | 0.0 | 40.83 | -7.9 | 0.0 |
| 19Q2 (2) | 0.45 | 36.77 | 0.0 | 6.06 | 38.36 | 0.0 | 18.95 | -6.6 | 0.0 | 0.00 | 0 | 0.0 | 146.87 | -25.88 | 0.0 | 44.33 | -40.02 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 20.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 198.16 | 0.0 | 0.0 | 73.91 | 0.0 | 0.0 |
