- 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) | 0.20 | 2.45 | 0 | 0 | 8.33 | 30.77 | 124.73 | 12.32 | 0.00 | 0 | 761.34 | -14.04 | 542.57 | -11.89 |
| 2022 (9) | 0.20 | 50.0 | 0 | 0 | 6.37 | 57.67 | 111.05 | 160.01 | 0.00 | 0 | 885.66 | -46.85 | 615.80 | -49.19 |
| 2021 (8) | 0.13 | 7.57 | 0 | 0 | 4.04 | 15.43 | 42.71 | 40.86 | 0.00 | 0 | 1666.31 | -9.81 | 1212.02 | -14.77 |
| 2020 (7) | 0.12 | -18.17 | 0 | 0 | 3.5 | -57.06 | 30.32 | -76.5 | 0.00 | 0 | 1847.61 | 65.26 | 1422.04 | 58.23 |
| 2019 (6) | 0.15 | -36.41 | 0 | 0 | 8.15 | -2.86 | 129.03 | -79.8 | 0.00 | 0 | 1117.99 | 114.07 | 898.69 | 133.12 |
| 2018 (5) | 0.23 | -4.69 | 1.14 | -10.24 | 8.39 | 48.76 | 638.85 | 209.64 | 0.42 | -44.14 | 522.26 | -17.03 | 385.50 | 37.39 |
| 2017 (4) | 0.25 | 13.94 | 1.27 | 8.55 | 5.64 | 11.68 | 206.32 | 126.18 | 0.75 | -9.6 | 629.44 | 14.26 | 280.58 | 18.9 |
| 2016 (3) | 0.22 | -23.74 | 1.17 | -7.87 | 5.05 | 8.37 | 91.22 | 0.07 | 0.83 | -17.4 | 550.89 | 52.52 | 235.97 | 35.0 |
| 2015 (2) | 0.28 | 12.43 | 1.27 | 62.82 | 4.66 | 0 | 91.16 | 0 | 1.01 | 0 | 361.19 | -9.27 | 174.79 | -33.43 |
| 2014 (1) | 0.25 | 0 | 0.78 | 0 | 0 | 0 | 0.00 | 0 | 0.00 | 0 | 398.08 | 0 | 262.57 | 0 |
| 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) | 0.20 | 1.62 | 2.45 | 0 | 0 | 0 | 88.39 | -41.61 | 96.6 | 0.00 | 0 | 0 | 761.34 | -11.55 | -14.04 | 542.57 | -12.66 | -11.89 |
| 23Q3 (19) | 0.20 | -10.66 | 7.21 | 0 | 0 | 0 | 151.38 | 6.1 | 12.97 | 0.00 | 0 | 0 | 860.78 | 26.35 | -15.0 | 621.19 | 24.87 | -12.53 |
| 23Q2 (18) | 0.22 | 16.47 | -10.58 | 0 | 0 | 0 | 142.68 | 22.67 | -16.72 | 0.00 | 0 | 0 | 681.24 | -25.36 | 38.33 | 497.46 | -24.32 | 39.88 |
| 23Q1 (17) | 0.19 | -3.11 | 45.78 | 0 | 0 | 0 | 116.31 | 158.7 | -5.46 | 0.00 | 0 | 0 | 912.72 | 3.06 | -40.05 | 657.34 | 6.75 | -39.91 |
| 22Q4 (16) | 0.20 | 6.34 | 50.0 | 0 | 0 | 0 | 44.96 | -66.45 | -8.3 | 0.00 | 0 | 0 | 885.66 | -12.54 | -46.85 | 615.80 | -13.29 | -49.19 |
| 22Q3 (15) | 0.18 | -25.48 | 49.76 | 0 | 0 | 0 | 134.00 | -21.79 | 138.9 | 0.00 | 0 | 0 | 1012.63 | 105.62 | -45.02 | 710.17 | 99.69 | -49.31 |
| 22Q2 (14) | 0.25 | 89.88 | 26.65 | 0 | 0 | 0 | 171.33 | 39.26 | 267.35 | 0.00 | 0 | 0 | 492.48 | -67.65 | -21.69 | 355.64 | -67.49 | -26.55 |
| 22Q1 (13) | 0.13 | -0.31 | 10.79 | 0 | 0 | 0 | 123.03 | 150.93 | 551.3 | 0.00 | 0 | 0 | 1522.55 | -8.63 | -24.95 | 1093.90 | -9.75 | -29.88 |
| 21Q4 (12) | 0.13 | 6.17 | 7.57 | 0 | 0 | 0 | 49.03 | -12.59 | 2601.53 | 0.00 | 0 | 0 | 1666.31 | -9.53 | -9.81 | 1212.02 | -13.48 | -14.77 |
| 21Q3 (11) | 0.12 | -36.98 | -1.99 | 0 | 0 | 0 | 56.09 | 20.26 | 292.35 | 0.00 | 0 | 0 | 1841.81 | 192.85 | 3.34 | 1400.93 | 189.32 | 3.14 |
| 21Q2 (10) | 0.20 | 66.1 | 1.03 | 0 | 0 | 0 | 46.64 | 146.9 | -16.88 | 0.00 | 0 | 0 | 628.92 | -69.0 | -2.96 | 484.22 | -68.96 | -4.29 |
| 21Q1 (9) | 0.12 | -3.21 | -11.7 | 0 | 0 | 0 | 18.89 | 1063.78 | -78.95 | 0.00 | 0 | 0 | 2028.61 | 9.8 | 44.47 | 1560.06 | 9.71 | 41.04 |
| 20Q4 (8) | 0.12 | -3.26 | -18.17 | 0 | 0 | 0 | -1.96 | 93.28 | -101.71 | 0.00 | 0 | 0 | 1847.61 | 3.67 | 65.26 | 1422.04 | 4.69 | 58.23 |
| 20Q3 (7) | 0.13 | -35.04 | -14.26 | 0 | 0 | 0 | -29.16 | -151.97 | -119.59 | 0.00 | 0 | 0 | 1782.27 | 175.0 | 45.44 | 1358.34 | 168.49 | 37.6 |
| 20Q2 (6) | 0.19 | 45.16 | -28.36 | 0 | 0 | -100.0 | 56.11 | -37.49 | -78.43 | 0.00 | 0 | -100.0 | 648.09 | -53.85 | 58.41 | 505.91 | -54.26 | 71.41 |
| 20Q1 (5) | 0.13 | -10.3 | -44.27 | 0 | 0 | -100.0 | 89.76 | -21.91 | 11.17 | 0.00 | 0 | -100.0 | 1404.20 | 25.6 | 168.29 | 1106.10 | 23.08 | 190.74 |
| 19Q4 (4) | 0.15 | 1.36 | 0.0 | 0 | 0 | 0.0 | 114.94 | -22.79 | 0.0 | 0.00 | 0 | 0.0 | 1117.99 | -8.77 | 0.0 | 898.69 | -8.96 | 0.0 |
| 19Q3 (3) | 0.15 | -45.72 | 0.0 | 0 | -100.0 | 0.0 | 148.87 | -42.78 | 0.0 | 0.00 | -100.0 | 0.0 | 1225.46 | 199.54 | 0.0 | 987.19 | 234.48 | 0.0 |
| 19Q2 (2) | 0.27 | 12.92 | 0.0 | 0.37 | -7.5 | 0.0 | 260.15 | 222.21 | 0.0 | 0.48 | -6.25 | 0.0 | 409.11 | -21.83 | 0.0 | 295.14 | -22.42 | 0.0 |
| 19Q1 (1) | 0.24 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 80.74 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 523.38 | 0.0 | 0.0 | 380.44 | 0.0 | 0.0 |
