- 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) | 0.18 | 63.88 | 5.42 | 263.76 | 44.83 | 56.53 | 100.59 | -47.3 | 0.00 | 0 | 265.62 | -43.91 | 126.94 | -33.83 |
| 2022 (9) | 0.11 | 47.12 | 1.49 | 0 | 28.64 | 2.14 | 190.87 | -85.91 | 0.00 | 0 | 473.54 | -29.1 | 191.85 | -28.95 |
| 2021 (8) | 0.07 | -10.75 | 0 | 0 | 28.04 | -0.67 | 1354.20 | 65.53 | 0.00 | 0 | 667.92 | 6.45 | 270.03 | -23.5 |
| 2020 (7) | 0.08 | -25.73 | 0 | 0 | 28.23 | 2.36 | 818.12 | 326.84 | 0.00 | 0 | 627.46 | 14.75 | 352.98 | 8.12 |
| 2019 (6) | 0.11 | 50.27 | 0 | 0 | 27.58 | 30.09 | 191.67 | -53.59 | 0.00 | 0 | 546.81 | -31.76 | 326.47 | -44.24 |
| 2018 (5) | 0.07 | 7.45 | 0 | 0 | 21.2 | 0.05 | 412.98 | -83.16 | 0.00 | 0 | 801.33 | -3.57 | 585.45 | -5.3 |
| 2017 (4) | 0.07 | 17.51 | 0 | 0 | 21.19 | 7.62 | 2452.66 | 112.51 | 0.00 | 0 | 831.01 | -13.31 | 618.19 | -16.97 |
| 2016 (3) | 0.06 | -26.12 | 0 | 0 | 19.69 | -14.91 | 1154.15 | -12.31 | 0.00 | 0 | 958.58 | 41.72 | 744.56 | 53.47 |
| 2015 (2) | 0.08 | 61.45 | 0 | 0 | 23.14 | 27.99 | 1316.18 | 0 | 0.00 | 0 | 676.39 | -30.24 | 485.16 | -18.32 |
| 2014 (1) | 0.05 | -47.69 | 0 | 0 | 18.08 | -28.62 | -261.68 | 0 | 0.00 | 0 | 969.53 | 112.03 | 593.98 | 95.53 |
| 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) | 0.18 | -0.61 | 63.88 | 5.42 | 99.26 | 263.76 | 142.06 | 60.16 | -14.11 | 0.00 | 0 | 0 | 265.62 | 0.55 | -43.91 | 126.94 | 1.57 | -33.83 |
| 23Q3 (19) | 0.18 | -1.89 | 18.28 | 2.72 | -26.49 | -2.86 | 88.70 | 32.57 | 5.7 | 0.00 | 0 | 0 | 264.17 | -1.61 | -24.45 | 124.98 | 2.59 | -23.98 |
| 23Q2 (18) | 0.18 | 22.81 | 44.18 | 3.7 | 76.19 | 224.56 | 66.91 | -35.21 | -82.71 | 0.00 | 0 | 0 | 268.50 | -22.22 | -33.52 | 121.82 | -10.1 | -35.17 |
| 23Q1 (17) | 0.15 | 36.85 | 80.34 | 2.1 | 40.94 | 950.0 | 103.28 | -37.56 | -79.04 | 0.00 | 0 | 0 | 345.22 | -27.1 | -44.11 | 135.51 | -29.37 | -58.69 |
| 22Q4 (16) | 0.11 | -28.26 | 47.12 | 1.49 | -46.79 | 0 | 165.40 | 97.09 | -80.33 | 0.00 | 0 | 0 | 473.54 | 35.42 | -29.1 | 191.85 | 16.7 | -28.95 |
| 22Q3 (15) | 0.15 | 19.59 | -9.94 | 2.8 | 145.61 | 0 | 83.92 | -78.31 | -93.66 | 0.00 | 0 | 0 | 349.68 | -13.43 | 18.48 | 164.40 | -12.52 | 11.95 |
| 22Q2 (14) | 0.13 | 53.6 | 74.29 | 1.14 | 470.0 | 0 | 386.97 | -21.48 | -79.52 | 0.00 | 0 | 0 | 403.91 | -34.6 | -43.42 | 187.92 | -42.72 | -51.21 |
| 22Q1 (13) | 0.08 | 11.65 | 7.2 | 0.2 | 0 | 0 | 492.84 | -41.39 | -76.91 | 0.00 | 0 | 0 | 617.63 | -7.53 | -7.92 | 328.05 | 21.49 | -9.25 |
| 21Q4 (12) | 0.07 | -56.08 | -10.75 | 0 | 0 | 0 | 840.88 | -36.44 | 21.32 | 0.00 | 0 | 0 | 667.92 | 126.3 | 6.45 | 270.03 | 83.88 | -23.5 |
| 21Q3 (11) | 0.17 | 131.43 | 47.02 | 0 | 0 | 0 | 1322.91 | -29.98 | -37.57 | 0.00 | 0 | 0 | 295.15 | -58.65 | -43.96 | 146.85 | -61.88 | -54.26 |
| 21Q2 (10) | 0.07 | -5.53 | -44.78 | 0 | 0 | 0 | 1889.39 | -11.48 | 175.13 | 0.00 | 0 | 0 | 713.85 | 6.42 | 58.47 | 385.20 | 6.56 | 78.15 |
| 21Q1 (9) | 0.08 | -7.05 | -28.16 | 0 | 0 | 0 | 2134.33 | 207.94 | 2510.04 | 0.00 | 0 | 0 | 670.77 | 6.9 | 17.44 | 361.48 | 2.41 | 14.99 |
| 20Q4 (8) | 0.08 | -27.66 | -25.73 | 0 | 0 | 0 | 693.10 | -67.29 | 47.89 | 0.00 | 0 | 0 | 627.46 | 19.13 | 14.75 | 352.98 | 9.96 | 8.12 |
| 20Q3 (7) | 0.12 | -13.07 | -13.01 | 0 | 0 | 0 | 2119.08 | 208.58 | 222.78 | 0.00 | 0 | 0 | 526.69 | 16.93 | 14.45 | 321.02 | 48.47 | 10.04 |
| 20Q2 (6) | 0.13 | 22.9 | 6.39 | 0 | 0 | 0 | 686.72 | 875.43 | 500.19 | 0.00 | 0 | 0 | 450.45 | -21.14 | -6.44 | 216.22 | -31.22 | -34.74 |
| 20Q1 (5) | 0.11 | -3.9 | 39.38 | 0 | 0 | 0 | -88.56 | -118.9 | 65.0 | 0.00 | 0 | 0 | 571.17 | 4.45 | -28.78 | 314.35 | -3.71 | -48.1 |
| 19Q4 (4) | 0.11 | -15.26 | 0.0 | 0 | 0 | 0.0 | 468.66 | -28.61 | 0.0 | 0.00 | 0 | 0.0 | 546.81 | 18.82 | 0.0 | 326.47 | 11.9 | 0.0 |
| 19Q3 (3) | 0.13 | 6.31 | 0.0 | 0 | 0 | 0.0 | 656.50 | 482.58 | 0.0 | 0.00 | 0 | 0.0 | 460.20 | -4.42 | 0.0 | 291.74 | -11.95 | 0.0 |
| 19Q2 (2) | 0.13 | 61.0 | 0.0 | 0 | 0 | 0.0 | -171.60 | 32.17 | 0.0 | 0.00 | 0 | 0.0 | 481.46 | -39.97 | 0.0 | 331.33 | -45.3 | 0.0 |
| 19Q1 (1) | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -253.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 801.99 | 0.0 | 0.0 | 605.72 | 0.0 | 0.0 |
