- 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 | 6.22 | 20.02 | 17.28 | 13.91 | -4.92 | 8.98 | -40.37 | 0.00 | 0 | 249.94 | -6.05 | 224.63 | -1.54 |
| 2022 (9) | 0.34 | 22.1 | 17.07 | 42.25 | 14.63 | 23.04 | 15.06 | -9.28 | 0.00 | 0 | 266.03 | -20.36 | 228.14 | -23.67 |
| 2021 (8) | 0.28 | 24.38 | 12.0 | 41.18 | 11.89 | 5.13 | 16.60 | 0 | 0.00 | 0 | 334.05 | -19.52 | 298.90 | -21.05 |
| 2020 (7) | 0.23 | 17.13 | 8.5 | 29.77 | 11.31 | -17.98 | -6.84 | 0 | 0.00 | 0 | 415.06 | -14.71 | 378.58 | -14.21 |
| 2019 (6) | 0.19 | 16.52 | 6.55 | 45.56 | 13.79 | -0.36 | 32.95 | 6.36 | 0.00 | 0 | 486.62 | -14.0 | 441.31 | -12.06 |
| 2018 (5) | 0.17 | 25.8 | 4.5 | 40.62 | 13.84 | -14.88 | 30.98 | -62.8 | 0.00 | 0 | 565.82 | -21.27 | 501.83 | -20.75 |
| 2017 (4) | 0.13 | 0.69 | 3.2 | 41.59 | 16.26 | -16.83 | 83.27 | -35.5 | 0.00 | 0 | 718.64 | -0.69 | 633.26 | 5.83 |
| 2016 (3) | 0.13 | 23.58 | 2.26 | 128.28 | 19.55 | 9.28 | 129.11 | -67.58 | 0.00 | 0 | 723.64 | -19.66 | 598.35 | -23.85 |
| 2015 (2) | 0.11 | 36.61 | 0.99 | 0 | 17.89 | 4.01 | 398.21 | 0 | 0.00 | 0 | 900.71 | -20.33 | 785.80 | -17.78 |
| 2014 (1) | 0.08 | -40.4 | 0 | 0 | 17.2 | 1.3 | 0.00 | 0 | 0.00 | 0 | 1130.51 | 91.0 | 955.72 | 87.95 |
| 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 | 1.45 | 6.22 | 20.02 | 2.14 | 17.28 | 0.92 | -95.54 | -95.08 | 0.00 | 0 | 0 | 249.94 | -1.57 | -6.05 | 224.63 | -0.5 | -1.54 |
| 23Q3 (19) | 0.36 | -0.61 | 13.58 | 19.6 | 9.8 | 38.52 | 20.61 | 457.03 | 10.51 | 0.00 | 0 | 0 | 253.92 | 1.47 | -13.22 | 225.77 | 1.36 | -12.23 |
| 23Q2 (18) | 0.36 | 2.41 | 9.46 | 17.85 | -9.07 | 21.84 | 3.70 | -67.14 | 1.09 | 0.00 | 0 | 0 | 250.23 | -2.78 | -11.34 | 222.75 | -3.52 | -10.94 |
| 23Q1 (17) | 0.35 | 2.86 | 22.66 | 19.63 | 15.0 | 52.76 | 11.26 | -39.82 | -37.44 | 0.00 | 0 | 0 | 257.38 | -3.25 | -20.75 | 230.88 | 1.2 | -19.57 |
| 22Q4 (16) | 0.34 | 8.49 | 22.1 | 17.07 | 20.64 | 42.25 | 18.71 | 0.32 | -37.78 | 0.00 | 0 | 0 | 266.03 | -9.08 | -20.36 | 228.14 | -11.31 | -23.67 |
| 22Q3 (15) | 0.32 | -4.22 | 20.49 | 14.15 | -3.41 | 30.66 | 18.65 | 409.56 | 48.84 | 0.00 | 0 | 0 | 292.60 | 3.67 | -17.54 | 257.23 | 2.85 | -20.4 |
| 22Q2 (14) | 0.33 | 14.76 | 35.85 | 14.65 | 14.01 | 58.89 | 3.66 | -79.67 | 40.77 | 0.00 | 0 | 0 | 282.23 | -13.1 | -26.54 | 250.10 | -12.88 | -28.41 |
| 22Q1 (13) | 0.29 | 2.39 | 23.84 | 12.85 | 7.08 | 39.67 | 18.00 | -40.14 | -0.88 | 0.00 | 0 | 0 | 324.78 | -2.78 | -19.2 | 287.07 | -3.96 | -21.36 |
| 21Q4 (12) | 0.28 | 7.06 | 24.38 | 12.0 | 10.8 | 41.18 | 30.07 | 139.98 | 330.19 | 0.00 | 0 | 0 | 334.05 | -5.86 | -19.52 | 298.90 | -7.51 | -21.05 |
| 21Q3 (11) | 0.26 | 7.99 | 30.53 | 10.83 | 17.46 | 55.83 | 12.53 | 381.92 | 87.86 | 0.00 | 0 | 0 | 354.86 | -7.63 | -23.26 | 323.17 | -7.5 | -22.41 |
| 21Q2 (10) | 0.24 | 4.61 | 5.29 | 9.22 | 0.22 | 45.2 | 2.60 | -85.68 | -97.28 | 0.00 | 0 | 0 | 384.17 | -4.42 | -3.8 | 349.36 | -4.29 | -2.26 |
| 21Q1 (9) | 0.23 | 2.84 | 15.71 | 9.2 | 8.24 | 38.35 | 18.16 | 159.8 | 114.84 | 0.00 | 0 | 0 | 401.95 | -3.16 | -13.36 | 365.03 | -3.58 | -11.65 |
| 20Q4 (8) | 0.23 | 12.35 | 17.13 | 8.5 | 22.3 | 29.77 | 6.99 | 4.8 | 229.68 | 0.00 | 0 | 0 | 415.06 | -10.24 | -14.71 | 378.58 | -9.1 | -14.21 |
| 20Q3 (7) | 0.20 | -12.89 | -3.92 | 6.95 | 9.45 | -3.47 | 6.67 | -93.01 | -80.14 | 0.00 | 0 | 0 | 462.42 | 15.8 | 4.07 | 416.50 | 16.53 | 4.02 |
| 20Q2 (6) | 0.23 | 14.96 | 27.07 | 6.35 | -4.51 | 40.8 | 95.46 | 177.98 | 178.23 | 0.00 | 0 | 0 | 399.34 | -13.92 | -22.88 | 357.42 | -13.5 | -22.79 |
| 20Q1 (5) | 0.20 | 4.1 | 24.15 | 6.65 | 1.53 | 47.78 | -122.41 | -2171.06 | -242.42 | 0.00 | 0 | 0 | 463.93 | -4.66 | -21.21 | 413.18 | -6.37 | -21.31 |
| 19Q4 (4) | 0.19 | -7.85 | 0.0 | 6.55 | -9.03 | 0.0 | -5.39 | -116.05 | 0.0 | 0.00 | 0 | 0.0 | 486.62 | 9.52 | 0.0 | 441.31 | 10.22 | 0.0 |
| 19Q3 (3) | 0.21 | 15.21 | 0.0 | 7.2 | 59.65 | 0.0 | 33.58 | -2.13 | 0.0 | 0.00 | 0 | 0.0 | 444.33 | -14.19 | 0.0 | 400.40 | -13.51 | 0.0 |
| 19Q2 (2) | 0.18 | 12.32 | 0.0 | 4.51 | 0.22 | 0.0 | 34.31 | -60.08 | 0.0 | 0.00 | 0 | 0.0 | 517.79 | -12.06 | 0.0 | 462.94 | -11.83 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 85.95 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 588.82 | 0.0 | 0.0 | 525.04 | 0.0 | 0.0 |
