- 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 | 8.23 | 0 | 0 | 4.87 | -28.17 | 0.00 | 0 | 0.00 | 0 | 506.63 | -1.8 | 461.35 | 1.03 |
| 2022 (9) | 0.20 | -34.48 | 0 | 0 | 6.78 | -16.81 | 0.00 | 0 | 0.00 | 0 | 515.92 | 64.33 | 456.66 | 72.44 |
| 2021 (8) | 0.31 | -2.52 | 0 | 0 | 8.15 | 5.84 | 300.82 | 283.5 | 0.00 | 0 | 313.96 | 34.64 | 264.83 | 35.61 |
| 2020 (7) | 0.31 | 10.1 | 0.63 | 26.0 | 7.7 | 6.65 | 78.44 | -56.04 | 0.00 | 0 | 233.19 | -10.67 | 195.29 | -10.45 |
| 2019 (6) | 0.29 | 11.28 | 0.5 | 354.55 | 7.22 | 35.46 | 178.45 | -75.89 | 0.00 | 0 | 261.05 | -14.12 | 218.09 | -19.18 |
| 2018 (5) | 0.26 | 17.63 | 0.11 | 0 | 5.33 | 18.44 | 740.29 | 9.2 | 0.00 | 0 | 303.96 | -6.62 | 269.85 | -7.22 |
| 2017 (4) | 0.22 | -15.05 | 0 | 0 | 4.5 | -5.06 | 677.90 | 0 | 0.00 | 0 | 325.50 | 0.12 | 290.86 | 0.47 |
| 2016 (3) | 0.26 | 6.08 | 0 | 0 | 4.74 | -15.51 | 0.00 | 0 | 0.00 | 0 | 325.11 | -3.28 | 289.51 | -1.12 |
| 2015 (2) | 0.24 | -21.14 | 0 | 0 | 5.61 | 224.28 | 0.00 | 0 | 0.00 | 0 | 336.14 | 39.42 | 292.78 | 56.56 |
| 2014 (1) | 0.31 | 33.2 | 0 | 0 | 1.73 | -62.63 | 0.00 | 0 | 0.00 | 0 | 241.10 | -23.4 | 187.01 | -18.81 |
| 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 | 1.73 | 8.23 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 506.63 | 0.02 | -1.8 | 461.35 | 0.19 | 1.03 |
| 23Q3 (19) | 0.21 | -31.9 | -15.73 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 506.52 | 58.37 | 22.83 | 460.46 | 55.8 | 28.35 |
| 23Q2 (18) | 0.31 | 1.29 | -9.64 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 319.83 | 0.22 | 13.58 | 295.55 | 1.75 | 24.31 |
| 23Q1 (17) | 0.31 | 54.21 | 18.2 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 319.14 | -38.14 | -15.46 | 290.47 | -36.39 | -7.74 |
| 22Q4 (16) | 0.20 | -20.78 | -34.48 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 515.92 | 25.11 | 64.33 | 456.66 | 27.29 | 72.44 |
| 22Q3 (15) | 0.25 | -26.98 | -4.2 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 412.37 | 46.45 | 13.46 | 358.76 | 50.9 | 12.45 |
| 22Q2 (14) | 0.35 | 32.49 | -1.92 | 0 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 281.58 | -25.41 | 7.0 | 237.75 | -24.49 | 2.12 |
| 22Q1 (13) | 0.26 | -14.51 | -14.82 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 377.51 | 20.24 | 54.9 | 314.84 | 18.88 | 53.57 |
| 21Q4 (12) | 0.31 | 15.82 | -2.52 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 313.96 | -13.61 | 34.64 | 264.83 | -16.99 | 35.61 |
| 21Q3 (11) | 0.26 | -25.24 | -11.46 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 363.44 | 38.1 | 48.25 | 319.03 | 37.03 | 55.57 |
| 21Q2 (10) | 0.35 | 15.08 | -11.89 | 0 | -100.0 | -100.0 | 204.14 | 122.96 | 28.79 | 0.00 | 0 | 0 | 263.17 | 7.98 | 40.9 | 232.82 | 13.56 | 46.84 |
| 21Q1 (9) | 0.31 | -2.17 | 6.67 | 0.68 | 7.94 | 13.33 | 91.56 | 128.44 | 129.7 | 0.00 | 0 | 0 | 243.71 | 4.51 | -7.19 | 205.02 | 4.98 | -4.7 |
| 20Q4 (8) | 0.31 | 5.19 | 10.1 | 0.63 | 8.62 | 26.0 | 40.08 | -40.69 | -19.74 | 0.00 | 0 | 0 | 233.19 | -4.88 | -10.67 | 195.29 | -4.77 | -10.45 |
| 20Q3 (7) | 0.30 | -25.6 | -1.26 | 0.58 | -1.69 | -6.45 | 67.58 | -57.37 | -78.2 | 0.00 | 0 | 0 | 245.15 | 31.25 | -1.03 | 205.07 | 29.34 | -1.38 |
| 20Q2 (6) | 0.40 | 39.32 | 27.98 | 0.59 | -1.67 | 268.75 | 158.51 | 297.67 | -41.0 | 0.00 | 0 | 0 | 186.78 | -28.87 | -28.49 | 158.55 | -26.3 | -30.75 |
| 20Q1 (5) | 0.29 | 0.98 | 0.45 | 0.6 | 20.0 | 300.0 | 39.86 | -20.18 | -81.22 | 0.00 | 0 | 0 | 262.59 | 0.59 | -5.98 | 215.13 | -1.36 | -6.92 |
| 19Q4 (4) | 0.29 | -5.66 | 0.0 | 0.5 | -19.35 | 0.0 | 49.94 | -83.89 | 0.0 | 0.00 | 0 | 0.0 | 261.05 | 5.39 | 0.0 | 218.09 | 4.89 | 0.0 |
| 19Q3 (3) | 0.30 | -3.57 | 0.0 | 0.62 | 287.5 | 0.0 | 310.05 | 15.4 | 0.0 | 0.00 | 0 | 0.0 | 247.70 | -5.16 | 0.0 | 207.93 | -9.19 | 0.0 |
| 19Q2 (2) | 0.31 | 9.35 | 0.0 | 0.16 | 6.67 | 0.0 | 268.67 | 26.59 | 0.0 | 0.00 | 0 | 0.0 | 261.19 | -6.48 | 0.0 | 228.96 | -0.93 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 212.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 279.30 | 0.0 | 0.0 | 231.12 | 0.0 | 0.0 |
