- 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) | 0.25 | -11.75 | 0 | 0 | 7.13 | 28.01 | 26.55 | -4.74 | 0.00 | 0 | 692.39 | 0.66 | 620.57 | 3.86 |
| 2022 (9) | 0.28 | -22.03 | 0 | 0 | 5.57 | 10.08 | 27.87 | 81.09 | 0.00 | 0 | 687.86 | 216.43 | 597.53 | 228.42 |
| 2021 (8) | 0.36 | 39.53 | 6.03 | 0 | 5.06 | 8.35 | 15.39 | -28.15 | 2.94 | 0 | 217.38 | -52.24 | 181.94 | -54.05 |
| 2020 (7) | 0.26 | -4.38 | 0 | 0 | 4.67 | 6.62 | 21.42 | -2.55 | 0.00 | 0 | 455.11 | 25.04 | 395.97 | 21.48 |
| 2019 (6) | 0.27 | -26.13 | 0 | 0 | 4.38 | 32.73 | 21.98 | -38.43 | 0.00 | 0 | 363.97 | 46.49 | 325.96 | 49.45 |
| 2018 (5) | 0.36 | -12.22 | 4.34 | -13.03 | 3.3 | 27.91 | 35.70 | 456.94 | 4.17 | -83.19 | 248.46 | 1.72 | 218.11 | -0.07 |
| 2017 (4) | 0.41 | 21.67 | 4.99 | 60.45 | 2.58 | 13.16 | 6.41 | 0 | 24.82 | 5361.18 | 244.26 | -21.76 | 218.27 | -21.56 |
| 2016 (3) | 0.34 | 194.81 | 3.11 | 1096.15 | 2.28 | -13.96 | -5.06 | 0 | 0.45 | 0.0 | 312.18 | -62.65 | 278.28 | -62.58 |
| 2015 (2) | 0.12 | 83.65 | 0.26 | 0 | 2.65 | 67.72 | 201.74 | 0 | 0.45 | 0 | 835.92 | -55.93 | 743.58 | -56.51 |
| 2014 (1) | 0.06 | 57.11 | 0 | 0 | 1.58 | -21.39 | -1301.65 | 0 | 0.00 | 0 | 1896.88 | -50.29 | 1709.84 | -51.12 |
| 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) | 0.25 | -5.54 | -11.75 | 0 | 0 | 0 | 27.95 | -26.79 | 73.93 | 0.00 | 0 | 0 | 692.39 | 20.06 | 0.66 | 620.57 | 21.94 | 3.86 |
| 23Q3 (19) | 0.26 | -16.35 | -31.2 | 0 | 0 | -100.0 | 38.18 | 70.37 | -17.27 | 0.00 | 0 | -100.0 | 576.69 | 58.69 | -35.58 | 508.91 | 58.0 | -35.87 |
| 23Q2 (18) | 0.31 | 21.87 | 6.25 | 0 | 0 | -100.0 | 22.41 | 15.58 | -54.81 | 0.00 | 0 | -100.0 | 363.41 | -52.1 | 8.42 | 322.09 | -50.98 | 14.65 |
| 23Q1 (17) | 0.26 | -8.36 | 1.5 | 0 | 0 | -100.0 | 19.39 | 20.66 | 20.43 | 0.00 | 0 | -100.0 | 758.70 | 10.3 | 35.17 | 657.04 | 9.96 | 54.03 |
| 22Q4 (16) | 0.28 | -26.36 | -22.03 | 0 | -100.0 | -100.0 | 16.07 | -65.18 | -1.05 | 0.00 | -100.0 | -100.0 | 687.86 | -23.16 | 216.43 | 597.53 | -24.7 | 228.42 |
| 22Q3 (15) | 0.38 | 29.2 | 0.74 | 3.0 | 0.0 | -50.17 | 46.15 | -6.94 | 247.78 | 6.52 | -13.04 | -56.52 | 895.15 | 167.06 | 368.13 | 793.53 | 182.46 | 368.68 |
| 22Q2 (14) | 0.29 | 16.42 | -18.19 | 3.0 | 0.0 | -50.0 | 49.59 | 208.01 | 238.5 | 7.50 | -32.5 | -20.0 | 335.19 | -40.28 | 63.06 | 280.94 | -34.14 | 51.27 |
| 22Q1 (13) | 0.25 | -29.61 | -29.37 | 3.0 | -50.25 | -49.83 | 16.10 | -0.86 | -8.37 | 11.11 | -7.41 | -7.41 | 561.30 | 158.21 | 185.07 | 426.57 | 134.46 | 137.14 |
| 21Q4 (12) | 0.36 | -4.85 | 39.53 | 6.03 | 0.17 | 0 | 16.24 | 22.38 | -28.36 | 12.00 | -20.0 | 0 | 217.38 | 13.68 | -52.24 | 181.94 | 7.46 | -54.05 |
| 21Q3 (11) | 0.38 | 4.92 | 42.59 | 6.02 | 0.33 | 0 | 13.27 | -9.42 | -40.89 | 15.00 | 60.0 | 0 | 191.22 | -6.98 | -50.99 | 169.31 | -8.84 | -50.53 |
| 21Q2 (10) | 0.36 | 0.5 | 18.6 | 6.0 | 0.33 | 0 | 14.65 | -16.62 | -9.34 | 9.38 | -21.88 | 0 | 205.56 | 4.4 | -21.77 | 185.72 | 3.25 | -21.61 |
| 21Q1 (9) | 0.36 | 39.06 | 37.62 | 5.98 | 0 | 0 | 17.57 | -22.5 | -27.49 | 12.00 | 0 | 0 | 196.90 | -56.74 | -51.43 | 179.88 | -54.57 | -51.13 |
| 20Q4 (8) | 0.26 | -2.76 | -4.38 | 0 | 0 | 0 | 22.67 | 0.98 | -15.03 | 0.00 | 0 | 0 | 455.11 | 16.64 | 25.04 | 395.97 | 15.7 | 21.48 |
| 20Q3 (7) | 0.26 | -12.73 | -0.56 | 0 | 0 | 0 | 22.45 | 38.92 | 33.71 | 0.00 | 0 | 0 | 390.18 | 48.5 | 2.15 | 342.25 | 44.46 | 1.3 |
| 20Q2 (6) | 0.30 | 16.62 | -2.6 | 0 | 0 | 0 | 16.16 | -33.31 | -5.11 | 0.00 | 0 | 0 | 262.75 | -35.19 | 0.78 | 236.91 | -35.64 | -0.7 |
| 20Q1 (5) | 0.26 | -3.38 | -3.6 | 0 | 0 | 0 | 24.23 | -9.18 | -26.78 | 0.00 | 0 | 0 | 405.39 | 11.38 | -1.37 | 368.08 | 12.92 | -0.51 |
| 19Q4 (4) | 0.27 | 1.13 | 0.0 | 0 | 0 | 0.0 | 26.68 | 58.9 | 0.0 | 0.00 | 0 | 0.0 | 363.97 | -4.71 | 0.0 | 325.96 | -3.53 | 0.0 |
| 19Q3 (3) | 0.27 | -14.52 | 0.0 | 0 | 0 | 0.0 | 16.79 | -1.41 | 0.0 | 0.00 | 0 | 0.0 | 381.97 | 46.51 | 0.0 | 337.87 | 41.62 | 0.0 |
| 19Q2 (2) | 0.31 | 15.42 | 0.0 | 0 | 0 | 0.0 | 17.03 | -48.53 | 0.0 | 0.00 | 0 | 0.0 | 260.71 | -36.57 | 0.0 | 238.57 | -35.51 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 33.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 411.01 | 0.0 | 0.0 | 369.96 | 0.0 | 0.0 |
