- 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) | 0.13 | 25.67 | 111.81 | 0 | 298.92 | -47.51 | -72.35 | 0 | 0.00 | 0 | 479.73 | -26.44 | 335.43 | -32.4 |
| 2022 (9) | 0.11 | 9.24 | 0 | 0 | 569.52 | -33.47 | 344.56 | -70.66 | 0.00 | 0 | 652.16 | -3.88 | 496.23 | -16.5 |
| 2021 (8) | 0.10 | 34.87 | 0 | 0 | 856.04 | 40.32 | 1174.26 | 71.06 | 0.00 | 0 | 678.45 | -22.39 | 594.32 | -14.61 |
| 2020 (7) | 0.07 | -9.96 | 0 | 0 | 610.06 | 17.94 | 686.46 | -80.05 | 0.00 | 0 | 874.22 | 47.24 | 695.98 | 60.83 |
| 2019 (6) | 0.08 | -18.08 | 0.03 | -62.5 | 517.27 | -38.95 | 3440.12 | -52.49 | 0.00 | 0 | 593.75 | 20.81 | 432.73 | 5.96 |
| 2018 (5) | 0.10 | -21.81 | 0.08 | -99.64 | 847.22 | 54.27 | 7240.61 | 7770.23 | 0.00 | 0 | 491.47 | 15.79 | 408.40 | 11.41 |
| 2017 (4) | 0.12 | -66.96 | 22.46 | -93.76 | 549.18 | 31.91 | 92.00 | 145.53 | 0.00 | 0 | 424.44 | 467.51 | 366.56 | 555.74 |
| 2016 (3) | 0.37 | -20.72 | 359.67 | -14.96 | 416.33 | -5.11 | 37.47 | 73.96 | 0.65 | -13.91 | 74.79 | 47.84 | 55.90 | 91.24 |
| 2015 (2) | 0.47 | -21.42 | 422.93 | -25.39 | 438.76 | -10.65 | 21.54 | -21.53 | 0.76 | 71.09 | 50.59 | 17.03 | 29.23 | -5.56 |
| 2014 (1) | 0.60 | -32.64 | 566.86 | -26.83 | 491.08 | 8.59 | 27.45 | 282.31 | 0.44 | 0 | 43.23 | 52.33 | 30.95 | 85.55 |
| 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) | 0.13 | 16.78 | 25.67 | 111.81 | 34.76 | 0 | -54.87 | 20.72 | 33.5 | 0.00 | 0 | 0 | 479.73 | -19.27 | -26.44 | 335.43 | -19.16 | -32.4 |
| 23Q3 (19) | 0.11 | -3.08 | 13.2 | 82.97 | 0 | 0 | -69.21 | 26.78 | -136.83 | 0.00 | 0 | 0 | 594.21 | 6.5 | -21.0 | 414.93 | 7.06 | -32.13 |
| 23Q2 (18) | 0.12 | -9.25 | -24.89 | 0 | 0 | 0 | -94.52 | 19.22 | -112.57 | 0.00 | 0 | 0 | 557.96 | 11.0 | 24.45 | 387.58 | 7.24 | -0.48 |
| 23Q1 (17) | 0.13 | 22.34 | 29.61 | 0 | 0 | 0 | -117.01 | -41.81 | -108.38 | 0.00 | 0 | 0 | 502.67 | -22.92 | -26.66 | 361.43 | -27.16 | -40.25 |
| 22Q4 (16) | 0.11 | 5.2 | 9.24 | 0 | 0 | 0 | -82.51 | -143.9 | -105.87 | 0.00 | 0 | 0 | 652.16 | -13.29 | -3.88 | 496.23 | -18.84 | -16.5 |
| 22Q3 (15) | 0.10 | -35.69 | -5.84 | 0 | 0 | 0 | 187.94 | -75.0 | -88.21 | 0.00 | 0 | 0 | 752.15 | 67.76 | 30.3 | 611.40 | 56.99 | 21.14 |
| 22Q2 (14) | 0.16 | 56.6 | 44.65 | 0 | 0 | 0 | 751.68 | -46.14 | -35.47 | 0.00 | 0 | 0 | 448.35 | -34.59 | -21.47 | 389.45 | -35.62 | -20.98 |
| 22Q1 (13) | 0.10 | 3.12 | 35.1 | 0 | 0 | 0 | 1395.73 | -0.78 | 152.77 | 0.00 | 0 | 0 | 685.44 | 1.03 | -21.59 | 604.95 | 1.79 | -17.13 |
| 21Q4 (12) | 0.10 | -9.32 | 34.87 | 0 | 0 | 0 | 1406.64 | -11.78 | 662.99 | 0.00 | 0 | 0 | 678.45 | 17.54 | -22.39 | 594.32 | 17.76 | -14.61 |
| 21Q3 (11) | 0.11 | -1.21 | 28.57 | 0 | 0 | -100.0 | 1594.52 | 36.89 | 381.95 | 0.00 | 0 | 0 | 577.23 | 1.11 | -18.69 | 504.70 | 2.4 | -7.63 |
| 21Q2 (10) | 0.11 | 46.26 | 14.85 | 0 | 0 | -100.0 | 1164.78 | 110.95 | -93.39 | 0.00 | 0 | 0 | 570.90 | -34.69 | 5.12 | 492.86 | -32.48 | 16.86 |
| 21Q1 (9) | 0.07 | 2.94 | -2.13 | 0 | 0 | -100.0 | 552.17 | 199.51 | -91.16 | 0.00 | 0 | 0 | 874.16 | -0.01 | 33.07 | 730.00 | 4.89 | 48.16 |
| 20Q4 (8) | 0.07 | -13.56 | -9.96 | 0 | -100.0 | -100.0 | 184.36 | -44.28 | -93.49 | 0.00 | 0 | 0 | 874.22 | 23.14 | 47.24 | 695.98 | 27.38 | 60.83 |
| 20Q3 (7) | 0.08 | -11.75 | -1.31 | 0.03 | 0.0 | -25.0 | 330.85 | -98.12 | -91.06 | 0.00 | 0 | 0 | 709.94 | 30.73 | 28.7 | 546.37 | 29.55 | 34.81 |
| 20Q2 (6) | 0.09 | 24.63 | -51.5 | 0.03 | 0.0 | -25.0 | 17621.90 | 182.06 | 366.22 | 0.00 | 0 | 0 | 543.07 | -17.33 | 112.19 | 421.75 | -14.4 | 110.18 |
| 20Q1 (5) | 0.08 | -5.3 | -18.1 | 0.03 | 0.0 | -25.0 | 6247.64 | 120.74 | 89.82 | 0.00 | 0 | 0 | 656.94 | 10.64 | 22.6 | 492.71 | 13.86 | 15.05 |
| 19Q4 (4) | 0.08 | -5.26 | 0.0 | 0.03 | -25.0 | 0.0 | 2830.30 | -23.56 | 0.0 | 0.00 | 0 | 0.0 | 593.75 | 7.64 | 0.0 | 432.73 | 6.77 | 0.0 |
| 19Q3 (3) | 0.08 | -56.63 | 0.0 | 0.04 | 0.0 | 0.0 | 3702.69 | -2.04 | 0.0 | 0.00 | 0 | 0.0 | 551.63 | 115.53 | 0.0 | 405.29 | 101.98 | 0.0 |
| 19Q2 (2) | 0.19 | 110.47 | 0.0 | 0.04 | 0.0 | 0.0 | 3779.74 | 14.84 | 0.0 | 0.00 | 0 | 0.0 | 255.94 | -52.23 | 0.0 | 200.66 | -53.14 | 0.0 |
| 19Q1 (1) | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 3291.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 535.82 | 0.0 | 0.0 | 428.24 | 0.0 | 0.0 |
