- 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 | -13.5 | 24.75 | -24.75 | 78.02 | 10.57 | 47.39 | -18.56 | 0.00 | 0 | 167.61 | 40.99 | 157.50 | 43.39 |
| 2022 (9) | 0.23 | -0.7 | 32.89 | 9.49 | 70.56 | 16.07 | 58.19 | 34.26 | 0.00 | 0 | 118.88 | 0.84 | 109.84 | -0.29 |
| 2021 (8) | 0.23 | 3.17 | 30.04 | 11.3 | 60.79 | 12.03 | 43.34 | 2.41 | 0.00 | 0 | 117.89 | 1.88 | 110.16 | 3.53 |
| 2020 (7) | 0.22 | -2.56 | 26.99 | -3.12 | 54.26 | 8.39 | 42.32 | 13.06 | 0.00 | 0 | 115.71 | 3.91 | 106.40 | 3.14 |
| 2019 (6) | 0.23 | 7.66 | 27.86 | 15.31 | 50.06 | 4.71 | 37.43 | -29.2 | 0.00 | 0 | 111.36 | -5.74 | 103.16 | -4.71 |
| 2018 (5) | 0.21 | 9.59 | 24.16 | 31.3 | 47.81 | 8.54 | 52.87 | -34.85 | 0.00 | 0 | 118.14 | -16.49 | 108.26 | -14.01 |
| 2017 (4) | 0.19 | -1.18 | 18.4 | 19.48 | 44.05 | -4.69 | 81.15 | -24.36 | 0.00 | 0 | 141.47 | -0.27 | 125.90 | 0.48 |
| 2016 (3) | 0.19 | -2.31 | 15.4 | 10.95 | 46.22 | -10.5 | 107.29 | 5.35 | 0.00 | 0 | 141.86 | 14.86 | 125.30 | 20.7 |
| 2015 (2) | 0.20 | 7.52 | 13.88 | 38.8 | 51.64 | -11.27 | 101.84 | -30.13 | 0.00 | 0 | 123.51 | -3.68 | 103.81 | -2.33 |
| 2014 (1) | 0.18 | 2.27 | 10.0 | 51.06 | 58.2 | 10.31 | 145.75 | -13.93 | 0.00 | 0 | 128.23 | -17.13 | 106.29 | -18.22 |
| 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 | -0.2 | -13.5 | 24.75 | -7.48 | -24.75 | 45.08 | -50.22 | -20.54 | 0.00 | -100.0 | 0 | 167.61 | -0.11 | 40.99 | 157.50 | 1.44 | 43.39 |
| 23Q3 (19) | 0.20 | -16.28 | -17.2 | 26.75 | -7.73 | -24.2 | 90.55 | 141.21 | 110.09 | 0.23 | 0 | 0 | 167.80 | 38.83 | 48.67 | 155.26 | 38.34 | 53.54 |
| 23Q2 (18) | 0.23 | 8.64 | -5.26 | 28.99 | -10.25 | -8.0 | 37.54 | 79.1 | -18.41 | 0.00 | 0 | 0 | 120.87 | -4.69 | 12.04 | 112.23 | -3.73 | 14.29 |
| 23Q1 (17) | 0.22 | -4.69 | -1.33 | 32.3 | -1.79 | 2.38 | 20.96 | -63.05 | -78.24 | 0.00 | 0 | 0 | 126.82 | 6.68 | 3.14 | 116.58 | 6.14 | 4.01 |
| 22Q4 (16) | 0.23 | -4.48 | -0.7 | 32.89 | -6.8 | 9.49 | 56.73 | 31.62 | 4.71 | 0.00 | 0 | 0 | 118.88 | 5.32 | 0.84 | 109.84 | 8.62 | -0.29 |
| 22Q3 (15) | 0.24 | -4.21 | 8.78 | 35.29 | 12.0 | 27.68 | 43.10 | -6.32 | 25.62 | 0.00 | 0 | 0 | 112.87 | 4.63 | -11.38 | 101.12 | 2.97 | -13.65 |
| 22Q2 (14) | 0.25 | 13.15 | 16.84 | 31.51 | -0.13 | 22.37 | 46.01 | -52.23 | -1.16 | 0.00 | 0 | 0 | 107.88 | -12.26 | -22.6 | 98.20 | -12.39 | -23.96 |
| 22Q1 (13) | 0.22 | -4.09 | 1.72 | 31.55 | 5.03 | 19.01 | 96.31 | 77.76 | 156.76 | 0.00 | 0 | 0 | 122.96 | 4.3 | 3.35 | 112.09 | 1.75 | 2.08 |
| 21Q4 (12) | 0.23 | 4.64 | 3.17 | 30.04 | 8.68 | 11.3 | 54.18 | 57.91 | 2.89 | 0.00 | 0 | 0 | 117.89 | -7.44 | 1.88 | 110.16 | -5.93 | 3.53 |
| 21Q3 (11) | 0.22 | 2.89 | -3.42 | 27.64 | 7.34 | -2.92 | 34.31 | -26.29 | -27.66 | 0.00 | 0 | 0 | 127.37 | -8.62 | 17.7 | 117.11 | -9.32 | 19.67 |
| 21Q2 (10) | 0.21 | -1.49 | -14.76 | 25.75 | -2.87 | -3.16 | 46.55 | 24.1 | -25.58 | 0.00 | 0 | 0 | 139.38 | 17.16 | 33.15 | 129.15 | 17.61 | 34.94 |
| 21Q1 (9) | 0.21 | -2.72 | -4.45 | 26.51 | -1.78 | -5.59 | 37.51 | -28.77 | 406.89 | 0.00 | 0 | 0 | 118.97 | 2.82 | 19.34 | 109.81 | 3.2 | 20.54 |
| 20Q4 (8) | 0.22 | -2.04 | -2.56 | 26.99 | -5.2 | -3.12 | 52.66 | 11.03 | -10.35 | 0.00 | 0 | 0 | 115.71 | 6.92 | 3.91 | 106.40 | 8.73 | 3.14 |
| 20Q3 (7) | 0.23 | -9.19 | 0.85 | 28.47 | 7.07 | 0.39 | 47.43 | -24.17 | 50.14 | 0.00 | 0 | 0 | 108.22 | 3.38 | -2.4 | 97.86 | 2.25 | -1.55 |
| 20Q2 (6) | 0.25 | 10.42 | 3.16 | 26.59 | -5.31 | 0.68 | 62.55 | 745.27 | 40.56 | 0.00 | 0 | 0 | 104.68 | 5.01 | -6.84 | 95.71 | 5.06 | -7.15 |
| 20Q1 (5) | 0.22 | -0.8 | 6.4 | 28.08 | 0.79 | 12.95 | 7.40 | -87.4 | -59.18 | 0.00 | 0 | 0 | 99.69 | -10.48 | -16.35 | 91.10 | -11.69 | -15.93 |
| 19Q4 (4) | 0.23 | 1.39 | 0.0 | 27.86 | -1.76 | 0.0 | 58.74 | 85.94 | 0.0 | 0.00 | 0 | 0.0 | 111.36 | 0.43 | 0.0 | 103.16 | 3.78 | 0.0 |
| 19Q3 (3) | 0.22 | -7.11 | 0.0 | 28.36 | 7.38 | 0.0 | 31.59 | -29.01 | 0.0 | 0.00 | 0 | 0.0 | 110.88 | -1.33 | 0.0 | 99.40 | -3.57 | 0.0 |
| 19Q2 (2) | 0.24 | 13.88 | 0.0 | 26.41 | 6.23 | 0.0 | 44.50 | 145.45 | 0.0 | 0.00 | 0 | 0.0 | 112.37 | -5.71 | 0.0 | 103.08 | -4.87 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 24.86 | 0.0 | 0.0 | 18.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 119.17 | 0.0 | 0.0 | 108.36 | 0.0 | 0.0 |
