- 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) | 0.22 | 5.31 | 0 | 0 | 24.98 | 8.99 | 113.83 | 24.07 | 0.00 | 0 | 514.08 | -12.9 | 440.81 | -15.16 |
| 2022 (9) | 0.21 | -11.74 | 0 | 0 | 22.92 | -22.62 | 91.75 | 0.57 | 0.00 | 0 | 590.20 | 23.05 | 519.58 | 27.34 |
| 2021 (8) | 0.24 | -1.31 | 0 | 0 | 29.62 | 8.7 | 91.23 | 62.33 | 0.00 | 0 | 479.66 | -0.42 | 408.01 | -2.28 |
| 2020 (7) | 0.24 | 38.26 | 0.01 | 0 | 27.25 | 16.01 | 56.20 | 41.74 | 0.00 | 0 | 481.70 | -38.84 | 417.51 | -40.29 |
| 2019 (6) | 0.18 | 32.66 | 0 | 0 | 23.49 | -10.75 | 39.65 | -98.96 | 0.00 | 0 | 787.57 | 33.44 | 699.28 | 37.55 |
| 2018 (5) | 0.13 | -0.22 | 0 | 0 | 26.32 | -1.79 | 3798.08 | 318.21 | 0.00 | 0 | 590.20 | 11.18 | 508.39 | 16.19 |
| 2017 (4) | 0.13 | -18.35 | 0 | 0 | 26.8 | -19.78 | 908.17 | 474.97 | 0.00 | 0 | 530.87 | 22.78 | 437.56 | 22.96 |
| 2016 (3) | 0.16 | -57.33 | 0.01 | -99.9 | 33.41 | -16.97 | 157.95 | 938.46 | 0.00 | 0 | 432.37 | 123.32 | 355.87 | 119.08 |
| 2015 (2) | 0.38 | 4.3 | 9.93 | 4628.57 | 40.24 | 7.71 | 15.21 | -30.42 | 0.00 | 0 | 193.61 | -58.33 | 162.44 | -55.49 |
| 2014 (1) | 0.37 | -7.55 | 0.21 | 110.0 | 37.36 | -0.95 | 21.86 | -48.59 | 0.00 | 0 | 464.68 | 24.92 | 364.99 | 12.51 |
| 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) | 0.22 | -2.4 | 5.31 | 0 | 0 | 0 | 48.99 | -77.42 | 280.64 | 0.00 | 0 | 0 | 514.08 | 0.9 | -12.9 | 440.81 | -0.27 | -15.16 |
| 23Q3 (19) | 0.23 | -13.39 | 6.99 | 0 | 0 | 0 | 216.95 | 18.53 | 94.43 | 0.00 | 0 | 0 | 509.50 | 24.76 | -15.07 | 442.02 | 24.51 | -11.39 |
| 23Q2 (18) | 0.27 | -3.81 | -6.49 | 0 | 0 | 0 | 183.04 | 1238.99 | 13.24 | 0.00 | 0 | 0 | 408.37 | 6.09 | 8.23 | 355.02 | 5.52 | 11.87 |
| 23Q1 (17) | 0.28 | 29.51 | -8.38 | 0 | 0 | -100.0 | 13.67 | 150.41 | -88.37 | 0.00 | 0 | 0 | 384.92 | -34.78 | 8.58 | 336.44 | -35.25 | 10.61 |
| 22Q4 (16) | 0.21 | -0.84 | -11.74 | 0 | 0 | 0 | -27.12 | -124.31 | -133.42 | 0.00 | 0 | 0 | 590.20 | -1.62 | 23.05 | 519.58 | 4.16 | 27.34 |
| 22Q3 (15) | 0.21 | -24.3 | -9.72 | 0 | 0 | 0 | 111.58 | -30.97 | 5.42 | 0.00 | 0 | 0 | 599.92 | 59.0 | 22.36 | 498.84 | 57.18 | 21.67 |
| 22Q2 (14) | 0.28 | -5.75 | 3.05 | 0 | -100.0 | 0 | 161.64 | 37.54 | 77.18 | 0.00 | 0 | 0 | 377.31 | 6.44 | -3.76 | 317.36 | 4.33 | -5.0 |
| 22Q1 (13) | 0.30 | 24.76 | 11.86 | 0.01 | 0 | 0.0 | 117.52 | 44.8 | 35.34 | 0.00 | 0 | 0 | 354.49 | -26.1 | -15.33 | 304.18 | -25.45 | -14.33 |
| 21Q4 (12) | 0.24 | 1.43 | -1.31 | 0 | 0 | -100.0 | 81.16 | -23.32 | -14.88 | 0.00 | 0 | 0 | 479.66 | -2.17 | -0.42 | 408.01 | -0.49 | -2.28 |
| 21Q3 (11) | 0.24 | -13.6 | 5.08 | 0 | 0 | 0 | 105.84 | 16.01 | 63.97 | 0.00 | 0 | 0 | 490.29 | 25.05 | -12.35 | 410.00 | 22.73 | -17.22 |
| 21Q2 (10) | 0.28 | 2.31 | 16.47 | 0 | -100.0 | 0 | 91.23 | 5.07 | 185.0 | 0.00 | 0 | 0 | 392.07 | -6.35 | -27.16 | 334.06 | -5.92 | -28.49 |
| 21Q1 (9) | 0.27 | 10.07 | 23.46 | 0.01 | 0.0 | 0 | 86.83 | -8.94 | 133.16 | 0.00 | 0 | 0 | 418.67 | -13.08 | -34.86 | 355.07 | -14.96 | -35.83 |
| 20Q4 (8) | 0.24 | 8.0 | 38.26 | 0.01 | 0 | 0 | 95.35 | 47.71 | 3725.48 | 0.00 | 0 | 0 | 481.70 | -13.89 | -38.84 | 417.51 | -15.71 | -40.29 |
| 20Q3 (7) | 0.23 | -4.23 | 18.37 | 0 | 0 | 0 | 64.55 | 101.66 | 64.0 | 0.00 | 0 | 0 | 559.38 | 3.92 | -17.14 | 495.31 | 6.02 | -16.65 |
| 20Q2 (6) | 0.24 | 8.45 | 4.05 | 0 | 0 | 0 | 32.01 | -14.04 | -46.96 | 0.00 | 0 | 0 | 538.26 | -16.26 | 6.86 | 467.17 | -15.57 | 6.89 |
| 20Q1 (5) | 0.22 | 23.26 | 13.73 | 0 | 0 | 0 | 37.24 | 1515.97 | -47.0 | 0.00 | 0 | 0 | 642.74 | -18.39 | -1.43 | 553.34 | -20.87 | -2.53 |
| 19Q4 (4) | 0.18 | -7.54 | 0.0 | 0 | 0 | 0.0 | -2.63 | -106.68 | 0.0 | 0.00 | 0 | 0.0 | 787.57 | 16.66 | 0.0 | 699.28 | 17.67 | 0.0 |
| 19Q3 (3) | 0.19 | -15.81 | 0.0 | 0 | 0 | 0.0 | 39.36 | -34.78 | 0.0 | 0.00 | 0 | 0.0 | 675.12 | 34.03 | 0.0 | 594.27 | 35.97 | 0.0 |
| 19Q2 (2) | 0.23 | 18.54 | 0.0 | 0 | 0 | 0.0 | 60.35 | -14.1 | 0.0 | 0.00 | 0 | 0.0 | 503.71 | -22.75 | 0.0 | 437.06 | -23.01 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 70.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 652.07 | 0.0 | 0.0 | 567.69 | 0.0 | 0.0 |
