- 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 | -3.64 | 2.6 | 4.0 | 11.15 | 13.08 | 55.68 | -8.74 | 0.00 | 0 | 280.12 | -11.51 | 187.33 | -23.28 |
| 2022 (9) | 0.21 | -33.72 | 2.5 | -61.36 | 9.86 | 10.41 | 61.01 | 1.6 | 0.00 | 0 | 316.54 | 24.51 | 244.18 | 13.82 |
| 2021 (8) | 0.31 | 3.65 | 6.47 | 131.07 | 8.93 | -9.25 | 60.05 | -11.0 | 0.00 | 0 | 254.23 | 15.33 | 214.54 | 39.27 |
| 2020 (7) | 0.30 | -19.33 | 2.8 | -37.5 | 9.84 | 4.02 | 67.47 | 74.43 | 0.00 | 0 | 220.44 | 24.48 | 154.05 | 47.47 |
| 2019 (6) | 0.38 | -5.33 | 4.48 | -13.51 | 9.46 | 20.51 | 38.68 | -9.1 | 0.00 | 0 | 177.09 | 9.71 | 104.46 | 38.28 |
| 2018 (5) | 0.40 | 10.59 | 5.18 | 34.9 | 7.85 | 12.95 | 42.55 | -1.78 | 0.00 | 0 | 161.42 | -2.26 | 75.54 | 56.24 |
| 2017 (4) | 0.36 | 78.16 | 3.84 | 4700.0 | 6.95 | -9.39 | 43.32 | -96.28 | 0.00 | 0 | 165.16 | -55.27 | 48.35 | -80.14 |
| 2016 (3) | 0.20 | -3.12 | 0.08 | -78.38 | 7.67 | 12.13 | 1165.99 | 40.4 | 0.00 | 0 | 369.21 | -21.82 | 243.49 | -20.46 |
| 2015 (2) | 0.21 | 19.56 | 0.37 | 54.17 | 6.84 | 12.32 | 830.50 | 30.32 | 0.00 | 0 | 472.23 | -26.93 | 306.12 | -37.12 |
| 2014 (1) | 0.17 | -30.94 | 0.24 | 14.29 | 6.09 | 21.31 | 637.28 | 13.02 | 0.00 | 0 | 646.30 | 66.91 | 486.85 | 133.45 |
| 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 | -11.76 | -3.64 | 2.6 | -24.42 | 4.0 | 20.11 | -73.9 | 25.3 | 0.00 | 0 | 0 | 280.12 | 11.49 | -11.51 | 187.33 | 4.71 | -23.28 |
| 23Q3 (19) | 0.23 | -6.14 | -18.32 | 3.44 | 33.85 | -35.7 | 77.05 | 16.46 | -15.12 | 0.00 | 0 | 0 | 251.25 | 2.08 | -1.61 | 178.91 | 1.44 | -15.47 |
| 23Q2 (18) | 0.24 | -0.86 | -8.79 | 2.57 | 1.58 | -37.62 | 66.16 | -0.11 | -33.44 | 0.00 | 0 | 0 | 246.12 | -2.09 | -7.39 | 176.37 | -6.56 | -19.21 |
| 23Q1 (17) | 0.24 | 17.35 | -9.9 | 2.53 | 1.2 | -49.8 | 66.23 | 312.65 | 20.95 | 0.00 | 0 | 0 | 251.37 | -20.59 | -10.57 | 188.75 | -22.7 | -19.34 |
| 22Q4 (16) | 0.21 | -25.2 | -33.72 | 2.5 | -53.27 | -61.36 | 16.05 | -82.32 | -69.55 | 0.00 | 0 | 0 | 316.54 | 23.96 | 24.51 | 244.18 | 15.37 | 13.82 |
| 22Q3 (15) | 0.28 | 4.81 | -24.59 | 5.35 | 29.85 | 30.49 | 90.78 | -8.67 | 59.38 | 0.00 | 0 | 0 | 255.35 | -3.92 | 27.15 | 211.65 | -3.05 | 34.96 |
| 22Q2 (14) | 0.27 | -2.06 | -14.73 | 4.12 | -18.25 | 6.74 | 99.40 | 81.52 | 168.29 | 0.00 | 0 | 0 | 265.77 | -5.45 | 7.82 | 218.30 | -6.71 | 12.04 |
| 22Q1 (13) | 0.27 | -13.69 | -12.35 | 5.04 | -22.1 | 54.13 | 54.76 | 3.89 | -44.93 | 0.00 | 0 | 0 | 281.08 | 10.56 | 27.21 | 234.00 | 9.07 | 47.61 |
| 21Q4 (12) | 0.31 | -14.89 | 3.65 | 6.47 | 57.8 | 131.07 | 52.71 | -7.46 | -18.43 | 0.00 | 0 | 0 | 254.23 | 26.6 | 15.33 | 214.54 | 36.8 | 39.27 |
| 21Q3 (11) | 0.37 | 18.51 | 17.72 | 4.1 | 6.22 | 35.76 | 56.96 | 53.74 | -7.44 | 0.00 | 0 | 0 | 200.82 | -18.53 | -4.28 | 156.83 | -19.51 | 11.75 |
| 21Q2 (10) | 0.31 | 0.68 | -15.0 | 3.86 | 18.04 | 27.39 | 37.05 | -62.74 | -69.72 | 0.00 | 0 | 0 | 246.50 | 11.56 | 36.96 | 194.84 | 22.9 | 49.68 |
| 21Q1 (9) | 0.31 | 2.07 | -11.9 | 3.27 | 16.79 | -21.2 | 99.43 | 53.87 | 129.58 | 0.00 | 0 | 0 | 220.95 | 0.23 | 15.52 | 158.53 | 2.91 | 31.46 |
| 20Q4 (8) | 0.30 | -3.34 | -19.33 | 2.8 | -7.28 | -37.5 | 64.62 | 5.0 | 88.07 | 0.00 | 0 | 0 | 220.44 | 5.07 | 24.48 | 154.05 | 9.77 | 47.47 |
| 20Q3 (7) | 0.31 | -14.43 | -16.21 | 3.02 | -0.33 | -31.21 | 61.54 | -49.71 | 15.33 | 0.00 | 0 | 0 | 209.80 | 16.57 | 18.46 | 140.34 | 7.81 | 47.49 |
| 20Q2 (6) | 0.37 | 4.35 | -15.17 | 3.03 | -26.99 | -38.29 | 122.37 | 182.54 | 295.38 | 0.00 | 0 | 0 | 179.98 | -5.9 | 15.83 | 130.17 | 7.94 | 76.89 |
| 20Q1 (5) | 0.35 | -6.53 | -11.58 | 4.15 | -7.37 | -19.57 | 43.31 | 26.05 | 20.17 | 0.00 | 0 | 0 | 191.27 | 8.01 | 11.91 | 120.59 | 15.44 | 60.57 |
| 19Q4 (4) | 0.38 | 0.4 | 0.0 | 4.48 | 2.05 | 0.0 | 34.36 | -35.61 | 0.0 | 0.00 | 0 | 0.0 | 177.09 | -0.01 | 0.0 | 104.46 | 9.78 | 0.0 |
| 19Q3 (3) | 0.38 | -13.37 | 0.0 | 4.39 | -10.59 | 0.0 | 53.36 | 72.41 | 0.0 | 0.00 | 0 | 0.0 | 177.11 | 13.99 | 0.0 | 95.15 | 29.3 | 0.0 |
| 19Q2 (2) | 0.43 | 8.77 | 0.0 | 4.91 | -4.84 | 0.0 | 30.95 | -14.12 | 0.0 | 0.00 | 0 | 0.0 | 155.38 | -9.09 | 0.0 | 73.59 | -2.01 | 0.0 |
| 19Q1 (1) | 0.40 | 0.0 | 0.0 | 5.16 | 0.0 | 0.0 | 36.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 170.92 | 0.0 | 0.0 | 75.10 | 0.0 | 0.0 |
