- 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) | 0.40 | 5.62 | 11.35 | 112.15 | 82.33 | 14.55 | 67.53 | -27.57 | 0.00 | 0 | 160.09 | -3.36 | 137.71 | -3.87 |
| 2022 (9) | 0.38 | 5.78 | 5.35 | 11.23 | 71.87 | 9.34 | 93.23 | -7.45 | 0.00 | 0 | 165.65 | -11.81 | 143.26 | -13.75 |
| 2021 (8) | 0.35 | 12.28 | 4.81 | 17.89 | 65.73 | -1.53 | 100.73 | 29.11 | 0.00 | 0 | 187.84 | -11.18 | 166.09 | -8.95 |
| 2020 (7) | 0.32 | -15.26 | 4.08 | -66.61 | 66.75 | 3.38 | 78.02 | 141.17 | 0.00 | 0 | 211.49 | 18.55 | 182.41 | 15.87 |
| 2019 (6) | 0.37 | -7.54 | 12.22 | -18.7 | 64.57 | 1.77 | 32.35 | 6.34 | 0.00 | 0 | 178.39 | -8.36 | 157.43 | -7.82 |
| 2018 (5) | 0.40 | -12.95 | 15.03 | -19.24 | 63.45 | 4.1 | 30.42 | 64.97 | 0.00 | 0 | 194.66 | 18.41 | 170.78 | 18.82 |
| 2017 (4) | 0.46 | -8.47 | 18.61 | 43.48 | 60.95 | -1.79 | 18.44 | 16.78 | 0.97 | -2.51 | 164.39 | 1.52 | 143.73 | 2.22 |
| 2016 (3) | 0.51 | 6.28 | 12.97 | 25.68 | 62.06 | 0.05 | 15.79 | -4.01 | 1.00 | 184.23 | 161.93 | -5.0 | 140.61 | -2.91 |
| 2015 (2) | 0.48 | 0.85 | 10.32 | -39.19 | 62.03 | 6.82 | 16.45 | 4.25 | 0.35 | 457.58 | 170.45 | 14.19 | 144.82 | 18.7 |
| 2014 (1) | 0.47 | -0.11 | 16.97 | 14.66 | 58.07 | 1.15 | 15.78 | 43.32 | 0.06 | 0 | 149.27 | 6.14 | 122.00 | 6.74 |
| 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) | 0.40 | 3.39 | 5.62 | 11.35 | 20.36 | 112.15 | 52.41 | -11.87 | -24.45 | 0.00 | 0 | 0 | 160.09 | -1.38 | -3.36 | 137.71 | -0.13 | -3.87 |
| 23Q3 (19) | 0.38 | 0.26 | 3.04 | 9.43 | 105.0 | 56.91 | 59.47 | -23.28 | -37.04 | 0.00 | 0 | 0 | 162.33 | 3.13 | -2.97 | 137.89 | 2.53 | -5.48 |
| 23Q2 (18) | 0.38 | -4.83 | -1.21 | 4.6 | -16.97 | 14.71 | 77.52 | -17.54 | -27.31 | 0.00 | 0 | 0 | 157.40 | 3.03 | -3.62 | 134.49 | 2.92 | -4.37 |
| 23Q1 (17) | 0.40 | 7.06 | 5.07 | 5.54 | 3.55 | 42.42 | 94.01 | 35.52 | -18.63 | 0.00 | 0 | 0 | 152.77 | -7.78 | -12.1 | 130.68 | -8.78 | -14.01 |
| 22Q4 (16) | 0.38 | 0.86 | 5.78 | 5.35 | -10.98 | 11.23 | 69.37 | -26.55 | -38.58 | 0.00 | 0 | 0 | 165.65 | -0.99 | -11.81 | 143.26 | -1.8 | -13.75 |
| 22Q3 (15) | 0.37 | -3.87 | 7.23 | 6.01 | 49.88 | 6.75 | 94.45 | -11.44 | -19.16 | 0.00 | 0 | 0 | 167.30 | 2.44 | -12.7 | 145.89 | 3.74 | -12.15 |
| 22Q2 (14) | 0.39 | 1.23 | 7.23 | 4.01 | 3.08 | 11.08 | 106.65 | -7.69 | 25.53 | 0.00 | 0 | 0 | 163.31 | -6.03 | -11.13 | 140.63 | -7.46 | -12.16 |
| 22Q1 (13) | 0.38 | 7.78 | 5.75 | 3.89 | -19.13 | 6.28 | 115.53 | 2.29 | 29.55 | 0.00 | 0 | 0 | 173.79 | -7.48 | -4.84 | 151.97 | -8.5 | -5.45 |
| 21Q4 (12) | 0.35 | 2.25 | 12.28 | 4.81 | -14.56 | 17.89 | 112.94 | -3.34 | 34.81 | 0.00 | 0 | 0 | 187.84 | -1.98 | -11.18 | 166.09 | 0.01 | -8.95 |
| 21Q3 (11) | 0.35 | -3.88 | 10.76 | 5.63 | 55.96 | 36.98 | 116.84 | 37.52 | 27.89 | 0.00 | 0 | 0 | 191.63 | 4.28 | -9.18 | 166.07 | 3.73 | -8.63 |
| 21Q2 (10) | 0.36 | -0.17 | 9.96 | 3.61 | -1.37 | 16.45 | 84.96 | -4.73 | 1.37 | 0.00 | 0 | 0 | 183.77 | 0.62 | -9.86 | 160.10 | -0.39 | -10.17 |
| 21Q1 (9) | 0.36 | 14.43 | -9.98 | 3.66 | -10.29 | -65.86 | 89.18 | 6.45 | 45.79 | 0.00 | 0 | 0 | 182.63 | -13.65 | 4.88 | 160.73 | -11.89 | 5.94 |
| 20Q4 (8) | 0.32 | 0.86 | -15.26 | 4.08 | -0.73 | -66.61 | 83.78 | -8.3 | 145.47 | 0.00 | 0 | -100.0 | 211.49 | 0.23 | 18.55 | 182.41 | 0.36 | 15.87 |
| 20Q3 (7) | 0.31 | -4.57 | -19.54 | 4.11 | 32.58 | -75.69 | 91.36 | 9.01 | 186.57 | 0.00 | 0 | -100.0 | 211.00 | 3.5 | 20.49 | 181.76 | 1.98 | 17.33 |
| 20Q2 (6) | 0.33 | -18.27 | -24.02 | 3.1 | -71.08 | -78.26 | 83.81 | 37.01 | 157.24 | 0.00 | 0 | 0 | 203.87 | 17.08 | 10.21 | 178.23 | 17.47 | 7.76 |
| 20Q1 (5) | 0.40 | 7.72 | -1.21 | 10.72 | -12.27 | -25.76 | 61.17 | 79.23 | 96.06 | 0.00 | -100.0 | -100.0 | 174.13 | -2.39 | -11.33 | 151.72 | -3.63 | -12.99 |
| 19Q4 (4) | 0.37 | -4.24 | 0.0 | 12.22 | -27.74 | 0.0 | 34.13 | 7.06 | 0.0 | 0.01 | -37.39 | 0.0 | 178.39 | 1.87 | 0.0 | 157.43 | 1.62 | 0.0 |
| 19Q3 (3) | 0.39 | -9.88 | 0.0 | 16.91 | 18.58 | 0.0 | 31.88 | -2.15 | 0.0 | 0.01 | 0 | 0.0 | 175.12 | -5.33 | 0.0 | 154.92 | -6.34 | 0.0 |
| 19Q2 (2) | 0.43 | 6.27 | 0.0 | 14.26 | -1.25 | 0.0 | 32.58 | 4.42 | 0.0 | 0.00 | -100.0 | 0.0 | 184.98 | -5.81 | 0.0 | 165.40 | -5.14 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 14.44 | 0.0 | 0.0 | 31.20 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 196.38 | 0.0 | 0.0 | 174.37 | 0.0 | 0.0 |
