- 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) | 0.24 | -32.53 | 0 | 0 | 9.76 | -7.92 | 105.92 | -8.33 | 0.00 | 0 | 292.17 | 51.24 | 268.61 | 49.7 |
| 2022 (9) | 0.36 | -7.65 | 1.5 | 19.05 | 10.6 | -13.04 | 115.54 | 90.13 | 0.00 | 0 | 193.18 | 6.84 | 179.43 | 8.14 |
| 2021 (8) | 0.39 | -11.11 | 1.26 | -44.0 | 12.19 | 26.45 | 60.77 | 27.0 | 0.00 | 0 | 180.81 | 11.93 | 165.93 | 9.29 |
| 2020 (7) | 0.43 | 11.51 | 2.25 | 30.06 | 9.64 | 19.9 | 47.85 | -68.4 | 0.00 | 0 | 161.54 | -6.33 | 151.82 | 28.14 |
| 2019 (6) | 0.39 | 35.66 | 1.73 | 1053.33 | 8.04 | -3.6 | 151.41 | -11.26 | 0.00 | 0 | 172.45 | -26.22 | 118.48 | -42.07 |
| 2018 (5) | 0.29 | -11.64 | 0.15 | -25.0 | 8.34 | -7.54 | 170.63 | -12.74 | 0.00 | 0 | 233.74 | 8.3 | 204.54 | 10.26 |
| 2017 (4) | 0.32 | -4.53 | 0.2 | -9.09 | 9.02 | -0.77 | 195.55 | 115.82 | 0.00 | 0 | 215.82 | 6.63 | 185.50 | 2.99 |
| 2016 (3) | 0.34 | 4.42 | 0.22 | -26.67 | 9.09 | -8.73 | 90.61 | 51.45 | 0.00 | 0 | 202.41 | -6.24 | 180.12 | -7.03 |
| 2015 (2) | 0.33 | -10.08 | 0.3 | -65.12 | 9.96 | -8.79 | 59.83 | -56.86 | 0.00 | 0 | 215.87 | 11.24 | 193.73 | 39.24 |
| 2014 (1) | 0.36 | 27.81 | 0.86 | 760.0 | 10.92 | 35.82 | 138.70 | -79.72 | 0.00 | 0 | 194.06 | -32.63 | 139.13 | -43.91 |
| 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) | 0.24 | 0.67 | -32.53 | 0 | 0 | -100.0 | 34.21 | -92.17 | -20.99 | 0.00 | 0 | 0 | 292.17 | -1.96 | 51.24 | 268.61 | -4.11 | 49.7 |
| 23Q3 (19) | 0.24 | -23.73 | -28.65 | 0 | 0 | -100.0 | 437.08 | 14.5 | 228.78 | 0.00 | 0 | 0 | 298.01 | 30.38 | 44.56 | 280.13 | 30.93 | 47.94 |
| 23Q2 (18) | 0.31 | 0.22 | -23.41 | 0 | 0 | -100.0 | 381.72 | 1133.74 | 130.97 | 0.00 | 0 | 0 | 228.57 | 1.72 | 32.52 | 213.96 | 3.52 | 35.82 |
| 23Q1 (17) | 0.31 | -12.32 | -9.97 | 0 | -100.0 | -100.0 | 30.94 | -28.55 | -79.15 | 0.00 | 0 | 0 | 224.70 | 16.32 | 12.27 | 206.68 | 15.19 | 21.16 |
| 22Q4 (16) | 0.36 | 6.45 | -7.65 | 1.5 | 0.0 | 19.05 | 43.30 | -67.43 | -21.61 | 0.00 | 0 | 0 | 193.18 | -6.29 | 6.84 | 179.43 | -5.24 | 8.14 |
| 22Q3 (15) | 0.33 | -18.13 | -24.92 | 1.5 | -3.23 | -42.08 | 132.94 | -19.56 | 71.27 | 0.00 | 0 | 0 | 206.15 | 19.52 | 28.55 | 189.36 | 20.21 | 26.89 |
| 22Q2 (14) | 0.41 | 17.81 | -15.71 | 1.55 | 47.62 | -24.39 | 165.27 | 11.38 | 174.08 | 0.00 | 0 | 0 | 172.48 | -13.82 | 16.13 | 157.53 | -7.66 | 11.83 |
| 22Q1 (13) | 0.35 | -10.06 | -19.82 | 1.05 | -16.67 | -53.74 | 148.38 | 168.61 | 192.89 | 0.00 | 0 | 0 | 200.14 | 10.69 | 22.48 | 170.59 | 2.81 | 11.31 |
| 21Q4 (12) | 0.39 | -13.46 | -11.11 | 1.26 | -51.35 | -44.0 | 55.24 | -28.83 | 63.34 | 0.00 | 0 | 0 | 180.81 | 12.75 | 11.93 | 165.93 | 11.19 | 9.29 |
| 21Q3 (11) | 0.45 | -8.08 | 10.1 | 2.59 | 26.34 | 23.92 | 77.62 | 28.72 | 21.66 | 0.00 | 0 | 0 | 160.37 | 7.98 | -4.19 | 149.23 | 5.93 | -4.1 |
| 21Q2 (10) | 0.48 | 12.06 | 12.06 | 2.05 | -9.69 | 12.64 | 60.30 | 19.03 | 36.7 | 0.00 | 0 | 0 | 148.52 | -9.11 | -7.52 | 140.87 | -8.08 | -5.9 |
| 21Q1 (9) | 0.43 | -0.28 | 0.0 | 2.27 | 0.89 | -3.4 | 50.66 | 49.79 | -8.32 | 0.00 | 0 | 0 | 163.40 | 1.15 | 0.93 | 153.25 | 0.94 | 19.34 |
| 20Q4 (8) | 0.43 | 7.19 | 11.51 | 2.25 | 7.66 | 30.06 | 33.82 | -46.99 | -56.23 | 0.00 | 0 | 0 | 161.54 | -3.49 | -6.33 | 151.82 | -2.44 | 28.14 |
| 20Q3 (7) | 0.40 | -6.45 | 20.43 | 2.09 | 14.84 | 124.73 | 63.80 | 44.64 | -72.46 | 0.00 | 0 | 0 | 167.38 | 4.23 | -13.69 | 155.61 | 3.95 | -11.87 |
| 20Q2 (6) | 0.43 | 0.0 | 35.29 | 1.82 | -22.55 | 628.0 | 44.11 | -20.18 | -85.88 | 0.00 | 0 | 0 | 160.59 | -0.81 | -26.66 | 149.70 | 16.58 | -24.94 |
| 20Q1 (5) | 0.43 | 11.2 | 57.73 | 2.35 | 35.84 | 658.06 | 55.26 | -28.48 | -62.41 | 0.00 | 0 | 0 | 161.90 | -6.12 | -35.62 | 128.41 | 8.38 | -44.14 |
| 19Q4 (4) | 0.39 | 15.76 | 0.0 | 1.73 | 86.02 | 0.0 | 77.27 | -66.65 | 0.0 | 0.00 | 0 | 0.0 | 172.45 | -11.07 | 0.0 | 118.48 | -32.9 | 0.0 |
| 19Q3 (3) | 0.34 | 5.1 | 0.0 | 0.93 | 272.0 | 0.0 | 231.67 | -25.86 | 0.0 | 0.00 | 0 | 0.0 | 193.92 | -11.44 | 0.0 | 176.56 | -11.47 | 0.0 |
| 19Q2 (2) | 0.32 | 16.58 | 0.0 | 0.25 | -19.35 | 0.0 | 312.49 | 112.56 | 0.0 | 0.00 | 0 | 0.0 | 218.97 | -12.92 | 0.0 | 199.43 | -13.25 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 147.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 251.46 | 0.0 | 0.0 | 229.89 | 0.0 | 0.0 |
