- 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) | 0.51 | -1.96 | 0 | 0 | 72.71 | 8.05 | 390.49 | -26.53 | 0.00 | 0 | 175.41 | 0.07 | 74.48 | 13.87 |
| 2022 (9) | 0.52 | 8.7 | 1.5 | 114.29 | 67.29 | 2.26 | 531.52 | -3.57 | 0.00 | 0 | 175.29 | -6.33 | 65.41 | -18.49 |
| 2021 (8) | 0.48 | -5.75 | 0.7 | 0 | 65.8 | 18.71 | 551.20 | 52.77 | 0.00 | 0 | 187.13 | 6.91 | 80.25 | 10.98 |
| 2020 (7) | 0.51 | 12.03 | 0 | 0 | 55.43 | 0.4 | 360.80 | 7.4 | 0.00 | 0 | 175.04 | -8.99 | 72.31 | -22.57 |
| 2019 (6) | 0.45 | -3.27 | 1.3 | 34.02 | 55.21 | 18.78 | 335.93 | -54.08 | 0.00 | 0 | 192.34 | 1.83 | 93.39 | 18.71 |
| 2018 (5) | 0.47 | 13.28 | 0.97 | 0 | 46.48 | 10.64 | 731.59 | -88.54 | 0.00 | 0 | 188.88 | -9.76 | 78.67 | -44.51 |
| 2017 (4) | 0.41 | -0.07 | 0 | 0 | 42.01 | -0.52 | 6386.07 | 397.69 | 0.00 | 0 | 209.30 | -3.73 | 141.78 | -11.19 |
| 2016 (3) | 0.41 | 23.06 | 0.42 | 0 | 42.23 | -4.09 | 1283.13 | -62.69 | 0.00 | 0 | 217.42 | -14.54 | 159.64 | -22.58 |
| 2015 (2) | 0.34 | -2.78 | 0 | 0 | 44.03 | -0.23 | 3439.13 | 350.54 | 0.00 | 0 | 254.40 | 2.07 | 206.19 | 5.68 |
| 2014 (1) | 0.35 | 10.59 | 0.15 | -75.41 | 44.13 | 20.87 | 763.33 | 38.4 | 0.00 | 0 | 249.24 | -5.79 | 195.11 | -12.92 |
| 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) | 0.51 | 2.27 | -1.96 | 0 | -100.0 | -100.0 | -4634.49 | -4006.35 | -1903.37 | 0.00 | 0 | 0 | 175.41 | -2.42 | 0.07 | 74.48 | 24.72 | 13.87 |
| 23Q3 (19) | 0.50 | -8.38 | -4.94 | 1.6 | 0 | -5.88 | 118.64 | -93.24 | -76.65 | 0.00 | 0 | 0 | 179.76 | 8.28 | 3.99 | 59.72 | -4.68 | 2.4 |
| 23Q2 (18) | 0.54 | -7.86 | -3.36 | 0 | 0 | 0 | 1755.59 | 206.63 | -1.86 | 0.00 | 0 | 0 | 166.02 | 7.99 | 3.57 | 62.65 | 18.07 | -4.42 |
| 23Q1 (17) | 0.59 | 13.56 | 7.66 | 0 | -100.0 | 0 | 572.54 | 122.79 | -55.58 | 0.00 | 0 | 0 | 153.74 | -12.29 | -4.85 | 53.06 | -18.88 | -24.62 |
| 22Q4 (16) | 0.52 | -0.84 | 8.7 | 1.5 | -11.76 | 114.29 | 256.99 | -49.43 | -50.55 | 0.00 | 0 | 0 | 175.29 | 1.4 | -6.33 | 65.41 | 12.16 | -18.49 |
| 22Q3 (15) | 0.52 | -6.86 | 5.22 | 1.7 | 0 | -26.09 | 508.16 | -71.59 | 65.39 | 0.00 | 0 | 0 | 172.87 | 7.84 | -3.09 | 58.32 | -11.03 | -10.3 |
| 22Q2 (14) | 0.56 | 2.64 | 6.87 | 0 | 0 | 0 | 1788.85 | 38.79 | 88.47 | 0.00 | 0 | 0 | 160.30 | -0.79 | -4.73 | 65.55 | -6.88 | 25.41 |
| 22Q1 (13) | 0.55 | 14.66 | -1.7 | 0 | -100.0 | 0 | 1288.90 | 148.02 | 27.57 | 0.00 | 0 | 0 | 161.57 | -13.66 | 1.89 | 70.39 | -12.29 | 29.58 |
| 21Q4 (12) | 0.48 | -4.01 | -5.75 | 0.7 | -69.57 | 0 | 519.67 | 69.14 | -30.51 | 0.00 | 0 | 0 | 187.13 | 4.9 | 6.91 | 80.25 | 23.42 | 10.98 |
| 21Q3 (11) | 0.50 | -5.39 | 7.81 | 2.3 | 0 | 0 | 307.25 | -67.63 | -26.88 | 0.00 | 0 | 0 | 178.39 | 6.02 | -5.94 | 65.02 | 24.39 | -12.95 |
| 21Q2 (10) | 0.53 | -5.59 | 4.61 | 0 | 0 | -100.0 | 949.13 | -6.06 | 241.75 | 0.00 | 0 | 0 | 168.26 | 6.1 | -2.86 | 52.27 | -3.77 | -33.62 |
| 21Q1 (9) | 0.56 | 9.93 | 8.21 | 0 | 0 | -100.0 | 1010.35 | 35.11 | 277.05 | 0.00 | 0 | 0 | 158.58 | -9.4 | -5.65 | 54.32 | -24.88 | -28.93 |
| 20Q4 (8) | 0.51 | 9.8 | 12.03 | 0 | 0 | -100.0 | 747.82 | 77.98 | 262.44 | 0.00 | 0 | 0 | 175.04 | -7.71 | -8.99 | 72.31 | -3.19 | -22.57 |
| 20Q3 (7) | 0.46 | -8.2 | 9.58 | 0 | -100.0 | -100.0 | 420.18 | 51.29 | 53.72 | 0.00 | 0 | 0 | 189.66 | 9.49 | -6.52 | 74.69 | -5.14 | -13.92 |
| 20Q2 (6) | 0.50 | -2.35 | 6.92 | 0.69 | 0.0 | 762.5 | 277.73 | 3.65 | -29.73 | 0.00 | 0 | 0 | 173.22 | 3.06 | -6.29 | 78.74 | 3.02 | -2.74 |
| 20Q1 (5) | 0.52 | 13.82 | 26.78 | 0.69 | -46.92 | 0 | 267.96 | 29.87 | -71.94 | 0.00 | 0 | 0 | 168.07 | -12.62 | -22.51 | 76.43 | -18.16 | -12.43 |
| 19Q4 (4) | 0.45 | 7.4 | 0.0 | 1.3 | 271.43 | 0.0 | 206.33 | -24.52 | 0.0 | 0.00 | 0 | 0.0 | 192.34 | -5.2 | 0.0 | 93.39 | 7.63 | 0.0 |
| 19Q3 (3) | 0.42 | -10.43 | 0.0 | 0.35 | 337.5 | 0.0 | 273.35 | -30.84 | 0.0 | 0.00 | 0 | 0.0 | 202.88 | 9.75 | 0.0 | 86.77 | 7.18 | 0.0 |
| 19Q2 (2) | 0.47 | 15.79 | 0.0 | 0.08 | 0 | 0.0 | 395.25 | -58.62 | 0.0 | 0.00 | 0 | 0.0 | 184.85 | -14.77 | 0.0 | 80.96 | -7.24 | 0.0 |
| 19Q1 (1) | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 955.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 216.89 | 0.0 | 0.0 | 87.28 | 0.0 | 0.0 |
