- 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) | 0.80 | 3.8 | 77.51 | 14.39 | 5.18 | 495.4 | -0.51 | 0 | 0.00 | 0 | 133.64 | -6.64 | 2.06 | -10.04 |
| 2022 (9) | 0.77 | 6.17 | 67.76 | 17.39 | 0.87 | -93.95 | -0.96 | 0 | 0.00 | 0 | 143.14 | -4.2 | 2.29 | -60.92 |
| 2021 (8) | 0.72 | 1.62 | 57.72 | -4.72 | 14.39 | 554.09 | 2.98 | 0 | 0.00 | 0 | 149.42 | 3.74 | 5.86 | 414.04 |
| 2020 (7) | 0.71 | 17.25 | 60.58 | 83.13 | 2.2 | -77.51 | -0.66 | 0 | 0.00 | 0 | 144.04 | -25.12 | 1.14 | -82.43 |
| 2019 (6) | 0.61 | 8.9 | 33.08 | -10.79 | 9.78 | -50.15 | -1.20 | 0 | 0.00 | 0 | 192.36 | 0.89 | 6.49 | 137.73 |
| 2018 (5) | 0.56 | 3.93 | 37.08 | 7.57 | 19.62 | 122.95 | 4.00 | 30.29 | 0.00 | 0 | 190.67 | -7.23 | 2.73 | 7.48 |
| 2017 (4) | 0.54 | 3.17 | 34.47 | 14.82 | 8.8 | 66.04 | 3.07 | 57.44 | 0.00 | 0 | 205.54 | 0.24 | 2.54 | -11.19 |
| 2016 (3) | 0.52 | 8.97 | 30.02 | 13.11 | 5.3 | -43.07 | 1.95 | -61.46 | 0.00 | 0 | 205.05 | -1.65 | 2.86 | -74.28 |
| 2015 (2) | 0.48 | -12.17 | 26.54 | 3.15 | 9.31 | -63.45 | 5.06 | -71.65 | 0.00 | 0 | 208.50 | -3.64 | 11.12 | -65.04 |
| 2014 (1) | 0.54 | 7.86 | 25.73 | 100.08 | 25.47 | 30.68 | 17.85 | -45.51 | 0.01 | 0 | 216.37 | -7.9 | 31.81 | 95.87 |
| 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) | 0.80 | 0.96 | 3.8 | 77.51 | 1.64 | 14.39 | 0.22 | -42.11 | 114.29 | 0.00 | 0 | 0 | 133.64 | -2.11 | -6.64 | 2.06 | 17.71 | -10.04 |
| 23Q3 (19) | 0.79 | 0.6 | 4.28 | 76.26 | 3.04 | 11.72 | 0.38 | 116.24 | 127.14 | 0.00 | 0 | 0 | 136.52 | -0.96 | -2.16 | 1.75 | -32.43 | -34.94 |
| 23Q2 (18) | 0.78 | 1.41 | 5.51 | 74.01 | 4.95 | 18.7 | -2.34 | -800.0 | -129.41 | 0.00 | 0 | 0 | 137.85 | -2.59 | -3.45 | 2.59 | -3.0 | 161.62 |
| 23Q1 (17) | 0.77 | 0.78 | 5.42 | 70.52 | 4.07 | 13.12 | -0.26 | 83.12 | -172.22 | 0.00 | 0 | 0 | 141.52 | -1.13 | -2.62 | 2.67 | 16.59 | -61.58 |
| 22Q4 (16) | 0.77 | 1.43 | 6.17 | 67.76 | -0.73 | 17.39 | -1.54 | -10.0 | -139.9 | 0.00 | 0 | 0 | 143.14 | 2.58 | -4.2 | 2.29 | -14.87 | -60.92 |
| 22Q3 (15) | 0.76 | 1.79 | 4.41 | 68.26 | 9.48 | 20.09 | -1.40 | -37.25 | -138.36 | 0.00 | 0 | 0 | 139.54 | -2.27 | -7.26 | 2.69 | 171.72 | 13.5 |
| 22Q2 (14) | 0.74 | 1.32 | 3.11 | 62.35 | 0.02 | -0.83 | -1.02 | -383.33 | -124.4 | 0.00 | 0 | 0 | 142.78 | -1.75 | 0.68 | 0.99 | -85.76 | -78.48 |
| 22Q1 (13) | 0.73 | 1.49 | 2.54 | 62.34 | 8.0 | 1.43 | 0.36 | -90.67 | 620.0 | 0.00 | 0 | 0 | 145.33 | -2.74 | 1.56 | 6.95 | 18.6 | 708.14 |
| 21Q4 (12) | 0.72 | -0.25 | 1.62 | 57.72 | 1.55 | -4.72 | 3.86 | 5.75 | 447.75 | 0.00 | 0 | 0 | 149.42 | -0.7 | 3.74 | 5.86 | 147.26 | 414.04 |
| 21Q3 (11) | 0.73 | 0.51 | 3.42 | 56.84 | -9.59 | 5.08 | 3.65 | -12.68 | 661.54 | 0.00 | 0 | 0 | 150.47 | 6.11 | -4.09 | 2.37 | -48.48 | 71.74 |
| 21Q2 (10) | 0.72 | 0.77 | 4.55 | 62.87 | 2.29 | 18.0 | 4.18 | 8260.0 | 1008.7 | 0.00 | 0 | 0 | 141.81 | -0.9 | -10.81 | 4.60 | 434.88 | 131.16 |
| 21Q1 (9) | 0.72 | 0.58 | 14.89 | 61.46 | 1.45 | 73.52 | 0.05 | 104.5 | 112.82 | 0.00 | 0 | 0 | 143.10 | -0.65 | -22.04 | 0.86 | -24.56 | -71.24 |
| 20Q4 (8) | 0.71 | 1.53 | 17.25 | 60.58 | 12.0 | 83.13 | -1.11 | -70.77 | 88.05 | 0.00 | 0 | 0 | 144.04 | -8.19 | -25.12 | 1.14 | -17.39 | -82.43 |
| 20Q3 (7) | 0.70 | 1.61 | 25.35 | 54.09 | 1.52 | 58.85 | -0.65 | -41.3 | 23.53 | 0.00 | 0 | 0 | 156.89 | -1.32 | -18.11 | 1.38 | -30.65 | -56.47 |
| 20Q2 (6) | 0.69 | 10.74 | 23.74 | 53.28 | 50.42 | 56.06 | -0.46 | -17.95 | -113.61 | 0.00 | 0 | 0 | 158.99 | -13.38 | -16.93 | 1.99 | -33.44 | -64.53 |
| 20Q1 (5) | 0.62 | 2.64 | 12.25 | 35.42 | 7.07 | -1.8 | -0.39 | 95.8 | -121.67 | 0.00 | 0 | 0 | 183.55 | -4.58 | -4.24 | 2.99 | -53.93 | 56.54 |
| 19Q4 (4) | 0.61 | 8.55 | 0.0 | 33.08 | -2.85 | 0.0 | -9.29 | -992.94 | 0.0 | 0.00 | 0 | 0.0 | 192.36 | 0.4 | 0.0 | 6.49 | 104.73 | 0.0 |
| 19Q3 (3) | 0.56 | 0.3 | 0.0 | 34.05 | -0.26 | 0.0 | -0.85 | -125.15 | 0.0 | 0.00 | 0 | 0.0 | 191.59 | 0.1 | 0.0 | 3.17 | -43.49 | 0.0 |
| 19Q2 (2) | 0.56 | 0.45 | 0.0 | 34.14 | -5.35 | 0.0 | 3.38 | 87.78 | 0.0 | 0.00 | 0 | 0.0 | 191.39 | -0.15 | 0.0 | 5.61 | 193.72 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 36.07 | 0.0 | 0.0 | 1.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.68 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 |
