- 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) | 0.37 | -11.4 | 5.65 | -73.11 | 256.34 | -2.37 | 31.49 | -38.11 | 0.00 | 0 | 206.22 | 8.97 | 160.65 | 7.29 |
| 2022 (9) | 0.42 | -0.45 | 21.01 | 104.38 | 262.57 | 8.38 | 50.88 | -58.01 | 0.00 | 0 | 189.24 | 1.64 | 149.73 | 11.64 |
| 2021 (8) | 0.42 | 10.19 | 10.28 | -34.44 | 242.26 | 17.9 | 121.18 | 246.23 | 0.00 | 0 | 186.19 | -8.54 | 134.12 | -23.37 |
| 2020 (7) | 0.38 | -9.14 | 15.68 | -0.38 | 205.48 | -19.74 | 35.00 | 27.18 | 0.00 | 0 | 203.58 | 10.39 | 175.03 | 14.5 |
| 2019 (6) | 0.42 | -8.24 | 15.74 | -27.1 | 256.01 | -5.74 | 27.52 | -46.11 | 0.00 | 0 | 184.42 | 10.89 | 152.87 | 11.46 |
| 2018 (5) | 0.46 | 9.6 | 21.59 | 45.0 | 271.61 | 3.52 | 51.07 | -6.67 | 0.00 | 0 | 166.31 | -5.51 | 137.15 | -6.72 |
| 2017 (4) | 0.42 | 9.81 | 14.89 | 107.38 | 262.38 | 42.5 | 54.72 | -42.56 | 0.00 | 0 | 176.01 | -4.31 | 147.03 | -6.66 |
| 2016 (3) | 0.38 | -4.28 | 7.18 | -60.7 | 184.12 | -2.76 | 95.26 | 181.75 | 0.00 | 0 | 183.94 | -0.33 | 157.52 | -0.81 |
| 2015 (2) | 0.40 | 4.39 | 18.27 | -10.92 | 189.34 | 10.2 | 33.81 | 108.96 | 0.83 | -75.5 | 184.54 | -7.9 | 158.80 | -6.15 |
| 2014 (1) | 0.38 | -7.51 | 20.51 | 5.72 | 171.81 | 11.13 | 16.18 | 51.21 | 3.41 | 0 | 200.38 | 9.01 | 169.20 | 30.32 |
| 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) | 0.37 | -2.8 | -11.4 | 5.65 | 13.91 | -73.11 | 56.87 | -12.1 | 74.34 | 0.00 | 0 | 0 | 206.22 | -1.06 | 8.97 | 160.65 | -1.68 | 7.29 |
| 23Q3 (19) | 0.38 | -0.55 | -9.21 | 4.96 | -26.19 | -80.0 | 64.70 | 125.2 | 8.78 | 0.00 | 0 | 0 | 208.42 | 2.25 | 9.01 | 163.40 | 2.91 | 10.34 |
| 23Q2 (18) | 0.38 | 2.92 | -4.29 | 6.72 | -55.67 | -59.62 | 28.73 | 71.62 | -45.8 | 0.00 | 0 | 0 | 203.84 | -3.71 | 3.14 | 158.78 | -4.03 | 7.03 |
| 23Q1 (17) | 0.37 | -10.94 | -3.94 | 15.16 | -27.84 | 51.0 | 16.74 | -48.68 | -86.38 | 0.00 | 0 | 0 | 211.70 | 11.87 | 5.0 | 165.44 | 10.49 | 10.26 |
| 22Q4 (16) | 0.42 | -0.4 | -0.45 | 21.01 | -15.28 | 104.38 | 32.62 | -45.16 | -74.28 | 0.00 | 0 | 0 | 189.24 | -1.02 | 1.64 | 149.73 | 1.11 | 11.64 |
| 22Q3 (15) | 0.42 | 4.84 | 1.57 | 24.8 | 49.04 | 43.6 | 59.48 | 12.21 | -61.36 | 0.00 | 0 | 0 | 191.19 | -3.26 | -0.48 | 148.09 | -0.18 | -2.87 |
| 22Q2 (14) | 0.40 | 3.3 | 0.93 | 16.64 | 65.74 | 24.27 | 53.01 | -56.88 | -59.56 | 0.00 | 0 | 0 | 197.64 | -1.97 | 0.8 | 148.35 | -1.13 | -5.09 |
| 22Q1 (13) | 0.39 | -7.71 | 3.11 | 10.04 | -2.33 | -12.01 | 122.94 | -3.07 | 56.95 | 0.00 | 0 | 0 | 201.61 | 8.28 | -2.74 | 150.05 | 11.88 | -14.29 |
| 21Q4 (12) | 0.42 | 1.62 | 10.19 | 10.28 | -40.47 | -34.44 | 126.84 | -17.6 | -15.93 | 0.00 | 0 | 0 | 186.19 | -3.09 | -8.54 | 134.12 | -12.04 | -23.37 |
| 21Q3 (11) | 0.41 | 4.18 | 7.48 | 17.27 | 28.98 | 31.83 | 153.93 | 17.42 | 61.32 | 0.00 | 0 | 0 | 192.12 | -2.02 | -2.58 | 152.47 | -2.46 | -8.02 |
| 21Q2 (10) | 0.40 | 5.53 | -7.67 | 13.39 | 17.35 | -33.75 | 131.09 | 67.36 | 843.09 | 0.00 | 0 | 0 | 196.08 | -5.4 | 9.93 | 156.31 | -10.71 | 6.24 |
| 21Q1 (9) | 0.38 | -1.36 | -5.43 | 11.41 | -27.23 | -34.12 | 78.33 | -48.08 | 1525.1 | 0.00 | 0 | 0 | 207.28 | 1.82 | 6.39 | 175.06 | 0.02 | 5.64 |
| 20Q4 (8) | 0.38 | -0.88 | -9.14 | 15.68 | 19.69 | -0.38 | 150.87 | 58.11 | 1030.11 | 0.00 | 0 | 0 | 203.58 | 3.24 | 10.39 | 175.03 | 5.59 | 14.5 |
| 20Q3 (7) | 0.39 | -10.51 | -9.73 | 13.1 | -35.18 | -30.1 | 95.42 | 586.47 | 23.94 | 0.00 | 0 | 0 | 197.20 | 10.56 | 7.95 | 165.77 | 12.67 | 4.84 |
| 20Q2 (6) | 0.43 | 8.09 | 3.91 | 20.21 | 16.69 | 55.1 | 13.90 | 188.38 | -55.56 | 0.00 | 0 | 0 | 178.36 | -8.45 | -3.21 | 147.13 | -11.22 | -3.98 |
| 20Q1 (5) | 0.40 | -5.24 | 3.4 | 17.32 | 10.04 | 13.5 | 4.82 | -63.9 | -36.41 | 0.00 | 0 | 0 | 194.83 | 5.64 | 0.5 | 165.72 | 8.41 | 2.65 |
| 19Q4 (4) | 0.42 | -1.52 | 0.0 | 15.74 | -16.01 | 0.0 | 13.35 | -82.66 | 0.0 | 0.00 | 0 | 0.0 | 184.42 | 0.95 | 0.0 | 152.87 | -3.32 | 0.0 |
| 19Q3 (3) | 0.43 | 3.02 | 0.0 | 18.74 | 43.82 | 0.0 | 76.99 | 146.13 | 0.0 | 0.00 | 0 | 0.0 | 182.68 | -0.86 | 0.0 | 158.12 | 3.19 | 0.0 |
| 19Q2 (2) | 0.41 | 7.56 | 0.0 | 13.03 | -14.61 | 0.0 | 31.28 | 312.66 | 0.0 | 0.00 | 0 | 0.0 | 184.27 | -4.95 | 0.0 | 153.23 | -5.09 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 7.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 193.87 | 0.0 | 0.0 | 161.44 | 0.0 | 0.0 |
