- 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) | 0.23 | -17.83 | 0 | 0 | 12.79 | -11.73 | 14.15 | -39.71 | 0.00 | 0 | 730.66 | -6.71 | 700.16 | -9.39 |
| 2022 (9) | 0.28 | -7.87 | 0 | 0 | 14.49 | -4.55 | 23.47 | 0 | 0.00 | 0 | 783.19 | 316.28 | 772.69 | 319.23 |
| 2021 (8) | 0.30 | 90.83 | 33.83 | 225.29 | 15.18 | -24.44 | -3.17 | 0 | 6.67 | 0.0 | 188.14 | -26.04 | 184.31 | -24.88 |
| 2020 (7) | 0.16 | 29.54 | 10.4 | 196.3 | 20.09 | -31.1 | 2.09 | -98.31 | 6.67 | 2033.33 | 254.39 | -23.33 | 245.35 | -22.42 |
| 2019 (6) | 0.12 | -5.17 | 3.51 | 2.33 | 29.16 | -2.05 | 123.34 | 12.59 | 0.31 | 1047.73 | 331.79 | 16.05 | 316.24 | 16.15 |
| 2018 (5) | 0.13 | -9.24 | 3.43 | -38.2 | 29.77 | -3.78 | 109.55 | 61.41 | 0.03 | -97.78 | 285.91 | -30.41 | 272.27 | -30.28 |
| 2017 (4) | 0.14 | -12.5 | 5.55 | -32.23 | 30.94 | -14.32 | 67.87 | 167.94 | 1.23 | -21.48 | 410.87 | 10.88 | 390.54 | 10.33 |
| 2016 (3) | 0.16 | -29.87 | 8.19 | -51.74 | 36.11 | -0.66 | 25.33 | 19.2 | 1.56 | -45.62 | 370.55 | 35.67 | 353.96 | 36.75 |
| 2015 (2) | 0.23 | -4.04 | 16.97 | -6.6 | 36.35 | 4.45 | 21.25 | 5.72 | 2.87 | -29.06 | 273.12 | -26.91 | 258.83 | -26.57 |
| 2014 (1) | 0.24 | -7.44 | 18.17 | -14.17 | 34.8 | 8.24 | 20.10 | 105.73 | 4.05 | 0 | 373.66 | -11.68 | 352.48 | -12.2 |
| 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) | 0.23 | 5.84 | -17.83 | 0 | 0 | 0 | -11.32 | -21.72 | -114.21 | 0.00 | 0 | 0 | 730.66 | -21.59 | -6.71 | 700.16 | -23.84 | -9.39 |
| 23Q3 (19) | 0.22 | 9.86 | -24.26 | 0 | 0 | 0 | -9.30 | -116.41 | -229.35 | 0.00 | 0 | 0 | 931.90 | -13.32 | 7.25 | 919.36 | -13.7 | 7.66 |
| 23Q2 (18) | 0.20 | -18.83 | -48.38 | 0 | 0 | -100.0 | 56.69 | 177.62 | 2837.31 | 0.00 | 0 | 0 | 1075.06 | 1.83 | 260.81 | 1065.29 | 2.05 | 262.42 |
| 23Q1 (17) | 0.24 | -12.93 | -7.13 | 0 | 0 | -100.0 | 20.42 | -74.38 | 5418.92 | 0.00 | 0 | -100.0 | 1055.75 | 34.8 | 396.61 | 1043.85 | 35.09 | 405.11 |
| 22Q4 (16) | 0.28 | -2.44 | -7.87 | 0 | 0 | -100.0 | 79.69 | 1008.34 | 3084.64 | 0.00 | 0 | -100.0 | 783.19 | -9.86 | 316.28 | 772.69 | -9.51 | 319.23 |
| 22Q3 (15) | 0.29 | -25.13 | 21.83 | 0 | -100.0 | -100.0 | 7.19 | 272.54 | -52.73 | 0.00 | 0 | -100.0 | 868.88 | 191.61 | 335.53 | 853.91 | 190.5 | 338.98 |
| 22Q2 (14) | 0.38 | 46.04 | 77.0 | 30.27 | 69.77 | 29.36 | 1.93 | 421.62 | 107.09 | 0.00 | -100.0 | -100.0 | 297.96 | 40.16 | 39.55 | 293.94 | 42.23 | 41.43 |
| 22Q1 (13) | 0.26 | -13.63 | 50.46 | 17.83 | -47.3 | 23.82 | 0.37 | 113.86 | 124.67 | 1.55 | 0.0 | 636.59 | 212.59 | 13.0 | -14.99 | 206.66 | 12.13 | -14.65 |
| 21Q4 (12) | 0.30 | 29.0 | 90.83 | 33.83 | 28.14 | 225.29 | -2.67 | -117.55 | 90.79 | 1.55 | 0.0 | 636.59 | 188.14 | -5.69 | -26.04 | 184.31 | -5.25 | -24.88 |
| 21Q3 (11) | 0.24 | 8.78 | 101.97 | 26.4 | 12.82 | 497.29 | 15.21 | 155.9 | -80.5 | 1.55 | 636.59 | 636.59 | 199.50 | -6.57 | -37.89 | 194.52 | -6.4 | -36.85 |
| 21Q2 (10) | 0.22 | 24.14 | 95.75 | 23.4 | 62.5 | 363.37 | -27.21 | -1714.0 | -706.01 | 0.21 | 0.0 | -90.88 | 213.52 | -14.62 | -35.57 | 207.83 | -14.16 | -34.32 |
| 21Q1 (9) | 0.17 | 9.55 | 76.16 | 14.4 | 38.46 | 313.79 | -1.50 | 94.82 | 95.0 | 0.21 | 0.0 | -90.88 | 250.09 | -1.69 | -29.02 | 242.12 | -1.32 | -27.3 |
| 20Q4 (8) | 0.16 | 36.54 | 29.54 | 10.4 | 135.29 | 196.3 | -28.98 | -137.14 | -156.71 | 0.21 | 0.0 | -90.88 | 254.39 | -20.8 | -23.33 | 245.35 | -20.35 | -22.42 |
| 20Q3 (7) | 0.12 | 5.42 | -3.0 | 4.42 | -12.48 | 24.86 | 78.02 | 1637.64 | -56.69 | 0.21 | -90.88 | -68.21 | 321.21 | -3.08 | -6.09 | 308.05 | -2.65 | -5.78 |
| 20Q2 (6) | 0.11 | 11.72 | -8.67 | 5.05 | 45.11 | 59.31 | 4.49 | 114.95 | -94.98 | 2.31 | 0.0 | 42.86 | 331.42 | -5.93 | -3.16 | 316.44 | -4.98 | -3.22 |
| 20Q1 (5) | 0.10 | -19.45 | -13.99 | 3.48 | -0.85 | 8.75 | -30.03 | -158.77 | -116.58 | 2.31 | 0.0 | 3159.62 | 352.32 | 6.19 | 8.45 | 333.02 | 5.31 | 7.84 |
| 19Q4 (4) | 0.12 | 2.25 | 0.0 | 3.51 | -0.85 | 0.0 | 51.10 | -71.63 | 0.0 | 2.31 | 248.42 | 0.0 | 331.79 | -2.99 | 0.0 | 316.24 | -3.27 | 0.0 |
| 19Q3 (3) | 0.12 | -0.74 | 0.0 | 3.54 | 11.67 | 0.0 | 180.14 | 101.54 | 0.0 | 0.66 | -59.0 | 0.0 | 342.03 | -0.06 | 0.0 | 326.94 | -0.01 | 0.0 |
| 19Q2 (2) | 0.12 | 5.21 | 0.0 | 3.17 | -0.94 | 0.0 | 89.38 | -50.65 | 0.0 | 1.62 | 2181.73 | 0.0 | 342.22 | 5.34 | 0.0 | 326.97 | 5.88 | 0.0 |
| 19Q1 (1) | 0.12 | 0.0 | 0.0 | 3.2 | 0.0 | 0.0 | 181.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 324.86 | 0.0 | 0.0 | 308.80 | 0.0 | 0.0 |
