- 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) | 0.54 | -7.28 | 1.98 | -45.9 | 41.8 | -3.84 | 40.16 | -49.87 | 0.00 | 0 | 165.55 | 12.37 | 102.98 | 17.53 |
| 2022 (9) | 0.58 | 4.0 | 3.66 | 165.22 | 43.47 | 1.76 | 80.11 | -47.0 | 0.00 | 0 | 147.33 | -8.67 | 87.62 | -3.47 |
| 2021 (8) | 0.56 | 9.36 | 1.38 | 176.0 | 42.72 | -0.33 | 151.15 | 29.28 | 0.00 | 0 | 161.32 | -12.61 | 90.77 | -11.69 |
| 2020 (7) | 0.51 | -9.16 | 0.5 | -70.59 | 42.86 | 6.41 | 116.92 | 311.11 | 0.00 | 0 | 184.59 | 7.24 | 102.79 | 2.71 |
| 2019 (6) | 0.56 | -6.99 | 1.7 | -55.84 | 40.28 | 8.84 | 28.44 | -44.14 | 0.00 | 0 | 172.12 | 14.64 | 100.08 | -9.68 |
| 2018 (5) | 0.60 | 27.27 | 3.85 | 237.72 | 37.01 | 2.72 | 50.91 | -42.87 | 0.00 | 0 | 150.14 | -19.68 | 110.81 | -17.67 |
| 2017 (4) | 0.47 | -9.88 | 1.14 | 7.55 | 36.03 | 3.83 | 89.12 | 13.73 | 0.17 | 9.89 | 186.92 | 6.49 | 134.60 | 18.92 |
| 2016 (3) | 0.53 | -2.08 | 1.06 | -56.91 | 34.7 | -1.48 | 78.36 | 70.13 | 0.16 | -19.48 | 175.53 | -2.54 | 113.19 | -2.98 |
| 2015 (2) | 0.54 | 7.87 | 2.46 | 38.2 | 35.22 | 1.73 | 46.06 | -69.89 | 0.19 | 59.0 | 180.11 | -8.38 | 116.67 | -12.74 |
| 2014 (1) | 0.50 | -1.25 | 1.78 | 0 | 34.62 | 6.88 | 152.97 | -21.93 | 0.12 | 0 | 196.58 | -4.54 | 133.71 | -7.47 |
| 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) | 0.54 | -2.24 | -7.28 | 1.98 | -26.39 | -45.9 | 80.35 | 72.94 | 16.43 | 0.00 | 0 | 0 | 165.55 | 2.07 | 12.37 | 102.98 | 2.6 | 17.53 |
| 23Q3 (19) | 0.55 | -1.13 | -3.83 | 2.69 | 102.26 | 4.26 | 46.46 | 21.81 | -9.31 | 0.00 | 0 | 0 | 162.19 | 3.0 | 9.32 | 100.37 | 0.2 | 33.29 |
| 23Q2 (18) | 0.56 | -1.12 | -3.39 | 1.33 | -58.82 | -44.81 | 38.14 | 116.83 | -67.3 | 0.00 | 0 | 0 | 157.47 | 4.14 | 6.15 | 100.17 | 9.57 | 14.87 |
| 23Q1 (17) | 0.56 | -2.98 | 3.0 | 3.23 | -11.75 | 116.78 | 17.59 | -74.51 | -88.53 | 0.00 | 0 | 0 | 151.21 | 2.63 | -6.05 | 91.42 | 4.34 | -7.46 |
| 22Q4 (16) | 0.58 | 1.4 | 4.0 | 3.66 | 41.86 | 165.22 | 69.01 | 34.71 | -73.52 | 0.00 | 0 | 0 | 147.33 | -0.69 | -8.67 | 87.62 | 16.36 | -3.47 |
| 22Q3 (15) | 0.57 | -0.68 | 4.08 | 2.58 | 7.05 | 0 | 51.23 | -56.07 | -68.18 | 0.00 | 0 | 0 | 148.36 | 0.01 | -8.49 | 75.30 | -13.65 | -19.18 |
| 22Q2 (14) | 0.58 | 5.42 | 18.97 | 2.41 | 61.74 | 382.0 | 116.62 | -23.94 | 33.69 | 0.00 | 0 | 0 | 148.35 | -7.83 | -23.73 | 87.20 | -11.73 | -27.91 |
| 22Q1 (13) | 0.55 | -2.04 | 9.92 | 1.49 | 7.97 | 181.13 | 153.32 | -41.17 | 42.89 | 0.00 | 0 | 0 | 160.95 | -0.23 | -14.25 | 98.79 | 8.84 | -10.95 |
| 21Q4 (12) | 0.56 | 1.47 | 9.36 | 1.38 | 0 | 176.0 | 260.62 | 61.87 | 152.27 | 0.00 | 0 | 0 | 161.32 | -0.5 | -12.61 | 90.77 | -2.58 | -11.69 |
| 21Q3 (11) | 0.55 | 13.54 | 8.71 | 0 | -100.0 | -100.0 | 161.01 | 84.58 | 62.82 | 0.00 | 0 | 0 | 162.13 | -16.64 | -13.93 | 93.17 | -22.97 | -13.26 |
| 21Q2 (10) | 0.48 | -2.6 | -10.97 | 0.5 | -5.66 | 0.0 | 87.23 | -18.7 | -56.35 | 0.00 | 0 | 0 | 194.50 | 3.62 | 7.63 | 120.96 | 9.03 | 19.7 |
| 21Q1 (9) | 0.50 | -2.55 | 0.0 | 0.53 | 6.0 | 1225.0 | 107.30 | 3.86 | 14.94 | 0.00 | 0 | 0 | 187.70 | 1.68 | -4.37 | 110.94 | 7.93 | 0.51 |
| 20Q4 (8) | 0.51 | 0.87 | -9.16 | 0.5 | -50.0 | -70.59 | 103.31 | 4.47 | 130.91 | 0.00 | 0 | 0 | 184.59 | -2.0 | 7.24 | 102.79 | -4.3 | 2.71 |
| 20Q3 (7) | 0.51 | -7.01 | -15.27 | 1.0 | 100.0 | -41.18 | 98.89 | -50.52 | 311.36 | 0.00 | 0 | 0 | 188.36 | 4.23 | 25.15 | 107.41 | 6.29 | 19.0 |
| 20Q2 (6) | 0.54 | 9.4 | -4.6 | 0.5 | 1150.0 | -80.47 | 199.86 | 114.1 | 722.47 | 0.00 | 0 | 0 | 180.72 | -7.93 | 12.58 | 101.05 | -8.45 | -3.92 |
| 20Q1 (5) | 0.50 | -11.48 | -12.49 | 0.04 | -97.65 | -98.69 | 93.35 | 108.65 | 300.13 | 0.00 | 0 | 0 | 196.28 | 14.04 | 20.62 | 110.38 | 10.29 | -4.64 |
| 19Q4 (4) | 0.56 | -5.92 | 0.0 | 1.7 | 0.0 | 0.0 | 44.74 | 86.11 | 0.0 | 0.00 | 0 | 0.0 | 172.12 | 14.36 | 0.0 | 100.08 | 10.88 | 0.0 |
| 19Q3 (3) | 0.60 | 4.7 | 0.0 | 1.7 | -33.59 | 0.0 | 24.04 | -1.07 | 0.0 | 0.00 | 0 | 0.0 | 150.51 | -6.24 | 0.0 | 90.26 | -14.18 | 0.0 |
| 19Q2 (2) | 0.57 | 0.35 | 0.0 | 2.56 | -16.34 | 0.0 | 24.30 | 4.16 | 0.0 | 0.00 | 0 | 0.0 | 160.52 | -1.35 | 0.0 | 105.17 | -9.14 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 3.06 | 0.0 | 0.0 | 23.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 162.72 | 0.0 | 0.0 | 115.75 | 0.0 | 0.0 |
