- 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) | 0.31 | -17.33 | 1.5 | -90.25 | 28.86 | -0.07 | 9.95 | -16.03 | 0.00 | 0 | 781.92 | 263.35 | 629.18 | 368.38 |
| 2022 (9) | 0.37 | 22.67 | 15.38 | 170.77 | 28.88 | -19.82 | 11.85 | -93.51 | 0.00 | 0 | 215.20 | -33.7 | 134.33 | -50.63 |
| 2021 (8) | 0.30 | 16.36 | 5.68 | 21.63 | 36.02 | 37.48 | 182.68 | 190.71 | 0.00 | 0 | 324.58 | -15.78 | 272.07 | -20.83 |
| 2020 (7) | 0.26 | 19.29 | 4.67 | 107.56 | 26.2 | 12.83 | 62.84 | -46.68 | 0.00 | 0 | 385.39 | -21.87 | 343.64 | -21.57 |
| 2019 (6) | 0.22 | -11.58 | 2.25 | -21.05 | 23.22 | -9.44 | 117.85 | 159.52 | 0.00 | 0 | 493.28 | 20.37 | 438.15 | 21.63 |
| 2018 (5) | 0.25 | 9.54 | 2.85 | -26.92 | 25.64 | 7.69 | 45.41 | -37.77 | 0.00 | 0 | 409.81 | -8.34 | 360.24 | -9.03 |
| 2017 (4) | 0.23 | 11.03 | 3.9 | 67.38 | 23.81 | 16.26 | 72.97 | -0.87 | 0.00 | 0 | 447.10 | -9.28 | 396.02 | -9.17 |
| 2016 (3) | 0.20 | 17.75 | 2.33 | 70.07 | 20.48 | 15.12 | 73.61 | -71.35 | 0.00 | 0 | 492.86 | -21.41 | 436.01 | -20.82 |
| 2015 (2) | 0.17 | 23.85 | 1.37 | 0 | 17.79 | -5.22 | 256.94 | -94.96 | 0.00 | 0 | 627.12 | -21.93 | 550.68 | -21.53 |
| 2014 (1) | 0.14 | -10.31 | 0 | 0 | 18.77 | 2.4 | 5099.64 | 1154.25 | 0.00 | 0 | 803.28 | 12.86 | 701.73 | 10.26 |
| 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) | 0.31 | -1.76 | -17.33 | 1.5 | -12.28 | -90.25 | 1.90 | -88.62 | 131.15 | 0.00 | 0 | 0 | 781.92 | 2.38 | 263.35 | 629.18 | 8.18 | 368.38 |
| 23Q3 (19) | 0.31 | -12.89 | -23.45 | 1.71 | -86.64 | -89.95 | 16.70 | 7.95 | 438.74 | 0.00 | 0 | 0 | 763.77 | 238.51 | 280.95 | 581.61 | 267.06 | 370.71 |
| 23Q2 (18) | 0.36 | 8.56 | -0.33 | 12.8 | 0.0 | 124.17 | 15.47 | 196.36 | -50.8 | 0.00 | 0 | 0 | 225.63 | -8.08 | -15.32 | 158.45 | 0.25 | -15.2 |
| 23Q1 (17) | 0.33 | -11.0 | 26.16 | 12.8 | -16.78 | 162.83 | 5.22 | 185.57 | -94.52 | 0.00 | 0 | 0 | 245.47 | 14.07 | -34.84 | 158.05 | 17.66 | -47.05 |
| 22Q4 (16) | 0.37 | -9.03 | 22.67 | 15.38 | -9.58 | 170.77 | -6.10 | -23.73 | -104.3 | 0.00 | 0 | 0 | 215.20 | 7.34 | -33.7 | 134.33 | 8.72 | -50.63 |
| 22Q3 (15) | 0.41 | 13.41 | 38.04 | 17.01 | 197.9 | 180.69 | -4.93 | -115.68 | -102.43 | 0.00 | 0 | 0 | 200.49 | -24.76 | -39.64 | 123.56 | -33.88 | -57.87 |
| 22Q2 (14) | 0.36 | 37.41 | 20.18 | 5.71 | 17.25 | 66.47 | 31.44 | -67.01 | -86.28 | 0.00 | 0 | 0 | 266.45 | -29.27 | -18.97 | 186.86 | -37.4 | -36.14 |
| 22Q1 (13) | 0.26 | -13.47 | 25.33 | 4.87 | -14.26 | 52.19 | 95.29 | -32.81 | -47.04 | 0.00 | 0 | 0 | 376.73 | 16.07 | -23.2 | 298.48 | 9.71 | -32.87 |
| 21Q4 (12) | 0.30 | 2.36 | 16.36 | 5.68 | -6.27 | 21.63 | 141.82 | -30.0 | 45.58 | 0.00 | 0 | 0 | 324.58 | -2.29 | -15.78 | 272.07 | -7.23 | -20.83 |
| 21Q3 (11) | 0.30 | -1.27 | -6.24 | 6.06 | 76.68 | -21.09 | 202.59 | -11.59 | 154.8 | 0.00 | 0 | 0 | 332.18 | 1.02 | 5.03 | 293.28 | 0.23 | 7.06 |
| 21Q2 (10) | 0.30 | 43.31 | -8.54 | 3.43 | 7.19 | -23.44 | 229.16 | 27.36 | 71.59 | 0.00 | 0 | 0 | 328.84 | -32.96 | 7.84 | 292.60 | -34.19 | 10.0 |
| 21Q1 (9) | 0.21 | -19.66 | -20.24 | 3.2 | -31.48 | -16.45 | 179.93 | 84.7 | 218.24 | 0.00 | 0 | 0 | 490.53 | 27.28 | 24.7 | 444.62 | 29.39 | 29.5 |
| 20Q4 (8) | 0.26 | -17.52 | 19.29 | 4.67 | -39.19 | 107.56 | 97.42 | 22.53 | 19.86 | 0.00 | 0 | 0 | 385.39 | 21.86 | -21.87 | 343.64 | 25.44 | -21.57 |
| 20Q3 (7) | 0.32 | -3.69 | 24.29 | 7.68 | 71.43 | 226.81 | 79.51 | -40.46 | -42.45 | 0.00 | 0 | 0 | 316.26 | 3.72 | -22.39 | 273.95 | 2.99 | -24.85 |
| 20Q2 (6) | 0.33 | 24.97 | 26.91 | 4.48 | 16.97 | 50.84 | 133.55 | 187.76 | 199.98 | 0.00 | 0 | 0 | 304.92 | -22.49 | -24.3 | 265.99 | -22.53 | -25.98 |
| 20Q1 (5) | 0.26 | 20.16 | 36.9 | 3.83 | 70.22 | 183.7 | -152.17 | -287.22 | -147.4 | 0.00 | 0 | 0 | 393.38 | -20.25 | -29.79 | 343.34 | -21.64 | -28.91 |
| 19Q4 (4) | 0.22 | -14.06 | 0.0 | 2.25 | -4.26 | 0.0 | 81.28 | -41.17 | 0.0 | 0.00 | 0 | 0.0 | 493.28 | 21.04 | 0.0 | 438.15 | 20.2 | 0.0 |
| 19Q3 (3) | 0.25 | -1.66 | 0.0 | 2.35 | -20.88 | 0.0 | 138.16 | 210.33 | 0.0 | 0.00 | 0 | 0.0 | 407.52 | 1.17 | 0.0 | 364.52 | 1.43 | 0.0 |
| 19Q2 (2) | 0.26 | 34.81 | 0.0 | 2.97 | 120.0 | 0.0 | 44.52 | -86.13 | 0.0 | 0.00 | 0 | 0.0 | 402.82 | -28.11 | 0.0 | 359.37 | -25.59 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 321.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 560.31 | 0.0 | 0.0 | 482.94 | 0.0 | 0.0 |
