- 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 | 16.53 | 0.8 | 321.05 | 4.65 | -35.42 | 10.61 | -96.52 | 0.64 | 602.55 | 323.17 | -23.13 | 149.54 | -33.86 |
| 2022 (9) | 0.19 | -9.18 | 0.19 | 90.0 | 7.2 | 19.8 | 305.05 | -29.21 | 0.09 | 1.8 | 420.39 | 19.33 | 226.10 | 20.6 |
| 2021 (8) | 0.21 | 57.41 | 0.1 | 0 | 6.01 | 42.08 | 430.91 | 6675.31 | 0.09 | 0 | 352.30 | -38.08 | 187.48 | -49.99 |
| 2020 (7) | 0.13 | 8.05 | 0 | 0 | 4.23 | -5.79 | 6.36 | 7.8 | 0.00 | 0 | 568.96 | -0.48 | 374.91 | -8.53 |
| 2019 (6) | 0.12 | 21.3 | 0 | 0 | 4.49 | -18.81 | 5.90 | -91.48 | 0.00 | 0 | 571.68 | -19.07 | 409.85 | -19.17 |
| 2018 (5) | 0.10 | -62.42 | 0 | 0 | 5.53 | -0.9 | 69.26 | 73.63 | 0.00 | 0 | 706.39 | 174.64 | 507.04 | 168.03 |
| 2017 (4) | 0.27 | 32.91 | 1.3 | 64.56 | 5.58 | -0.53 | 39.89 | -86.26 | 0.00 | 0 | 257.21 | -18.0 | 189.17 | -26.2 |
| 2016 (3) | 0.20 | 64.51 | 0.79 | 690.0 | 5.61 | 4.08 | 290.28 | 64.92 | 0.00 | 0 | 313.67 | -45.98 | 256.34 | -44.0 |
| 2015 (2) | 0.12 | -25.26 | 0.1 | -65.52 | 5.39 | -7.07 | 176.01 | 89.16 | 0.12 | -33.33 | 580.65 | 41.29 | 457.74 | 38.49 |
| 2014 (1) | 0.17 | -16.36 | 0.29 | -38.3 | 5.8 | -7.79 | 93.05 | 33.14 | 0.17 | 0 | 410.95 | 10.86 | 330.53 | 26.94 |
| 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 | -6.07 | 16.53 | 0.8 | -16.67 | 321.05 | -0.93 | -112.76 | -100.39 | 9.00 | 145.45 | 1314.29 | 323.17 | 3.67 | -23.13 | 149.54 | 4.25 | -33.86 |
| 23Q3 (19) | 0.24 | 5.79 | 8.12 | 0.96 | 31.51 | 134.15 | 7.29 | -68.86 | -96.65 | 3.67 | 52.78 | 908.33 | 311.72 | -8.34 | -16.23 | 143.45 | -3.98 | -28.52 |
| 23Q2 (18) | 0.22 | 45.05 | -8.5 | 0.73 | 305.56 | 1.39 | 23.41 | -71.77 | -94.57 | 2.40 | 10.77 | 605.88 | 340.09 | -37.08 | 4.1 | 149.39 | -46.52 | -16.87 |
| 23Q1 (17) | 0.15 | -19.16 | -23.39 | 0.18 | -5.26 | -21.74 | 82.92 | -65.0 | -80.56 | 2.17 | 240.48 | 357.41 | 540.55 | 28.58 | 32.76 | 279.34 | 23.55 | 25.34 |
| 22Q4 (16) | 0.19 | -12.84 | -9.18 | 0.19 | -53.66 | 90.0 | 236.90 | 8.81 | -58.34 | 0.64 | 75.0 | 186.36 | 420.39 | 12.98 | 19.33 | 226.10 | 12.66 | 20.6 |
| 22Q3 (15) | 0.22 | -10.47 | 12.2 | 0.41 | -43.06 | 0 | 217.72 | -49.5 | -63.9 | 0.36 | 6.95 | 0 | 372.10 | 13.9 | 1.61 | 200.69 | 11.67 | -5.19 |
| 22Q2 (14) | 0.24 | 21.45 | 33.79 | 0.72 | 213.04 | 0 | 431.09 | 1.06 | 51.11 | 0.34 | -28.22 | 0 | 326.70 | -19.76 | -16.96 | 179.71 | -19.36 | -24.91 |
| 22Q1 (13) | 0.20 | -4.16 | 24.0 | 0.23 | 130.0 | 0 | 426.56 | -24.99 | 214.34 | 0.47 | 113.16 | 0 | 407.17 | 15.57 | -5.5 | 222.86 | 18.87 | -17.36 |
| 21Q4 (12) | 0.21 | 7.67 | 57.41 | 0.1 | 0 | 0 | 568.70 | -5.71 | 2293.52 | 0.22 | 0 | 0 | 352.30 | -3.8 | -38.08 | 187.48 | -11.43 | -49.99 |
| 21Q3 (11) | 0.19 | 6.76 | 49.92 | 0 | 0 | 0 | 603.13 | 111.41 | 1353.65 | 0.00 | 0 | 0 | 366.22 | -6.91 | -30.5 | 211.67 | -11.56 | -35.97 |
| 21Q2 (10) | 0.18 | 12.55 | 33.43 | 0 | 0 | 0 | 285.29 | 110.24 | 585.3 | 0.00 | 0 | 0 | 393.42 | -8.69 | -24.32 | 239.33 | -11.25 | -32.5 |
| 21Q1 (9) | 0.16 | 21.67 | 27.32 | 0 | 0 | 0 | 135.70 | 471.13 | 2592.46 | 0.00 | 0 | 0 | 430.87 | -24.27 | -23.72 | 269.67 | -28.07 | -32.14 |
| 20Q4 (8) | 0.13 | 2.55 | 8.05 | 0 | 0 | 0 | 23.76 | 149.39 | 308.95 | 0.00 | 0 | 0 | 568.96 | 7.97 | -0.48 | 374.91 | 13.4 | -8.53 |
| 20Q3 (7) | 0.13 | -4.99 | -0.84 | 0 | 0 | 0 | -48.11 | -215.57 | -707.21 | 0.00 | 0 | 0 | 526.97 | 1.37 | -2.31 | 330.60 | -6.76 | -12.66 |
| 20Q2 (6) | 0.14 | 7.4 | -28.1 | 0 | 0 | 0 | 41.63 | 725.99 | 257.65 | 0.00 | 0 | 0 | 519.84 | -7.97 | 42.46 | 354.58 | -10.77 | 30.04 |
| 20Q1 (5) | 0.13 | 3.25 | 20.84 | 0 | 0 | 0 | 5.04 | -13.25 | -47.83 | 0.00 | 0 | 0 | 564.84 | -1.2 | -17.23 | 397.38 | -3.04 | -18.55 |
| 19Q4 (4) | 0.12 | -5.89 | 0.0 | 0 | 0 | 0.0 | 5.81 | 197.48 | 0.0 | 0.00 | 0 | 0.0 | 571.68 | 5.98 | 0.0 | 409.85 | 8.28 | 0.0 |
| 19Q3 (3) | 0.13 | -31.1 | 0.0 | 0 | 0 | 0.0 | -5.96 | -151.2 | 0.0 | 0.00 | 0 | 0.0 | 539.42 | 47.83 | 0.0 | 378.51 | 38.81 | 0.0 |
| 19Q2 (2) | 0.19 | 80.49 | 0.0 | 0 | 0 | 0.0 | 11.64 | 20.5 | 0.0 | 0.00 | 0 | 0.0 | 364.90 | -46.53 | 0.0 | 272.68 | -44.11 | 0.0 |
| 19Q1 (1) | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 682.46 | 0.0 | 0.0 | 487.90 | 0.0 | 0.0 |
