- 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) | 0.46 | -7.99 | 0 | 0 | 139.21 | 9.32 | 2625.40 | 326.37 | 0.00 | 0 | 182.33 | 2.77 | 146.52 | 14.85 |
| 2022 (9) | 0.50 | 3.46 | 0 | 0 | 127.34 | -1.12 | 615.75 | 115.11 | 0.00 | 0 | 177.42 | -3.68 | 127.58 | -8.12 |
| 2021 (8) | 0.49 | -5.06 | 0 | 0 | 128.78 | 30.95 | 286.25 | 9.59 | 0.00 | 0 | 184.20 | 9.94 | 138.86 | 14.07 |
| 2020 (7) | 0.51 | -4.41 | 0 | 0 | 98.34 | 10.31 | 261.20 | 21.83 | 0.00 | 0 | 167.54 | 3.42 | 121.73 | 7.65 |
| 2019 (6) | 0.54 | 7.51 | 1.5 | 42.86 | 89.15 | 34.12 | 214.40 | -75.66 | 0.00 | 0 | 162.00 | -7.15 | 113.08 | -12.91 |
| 2018 (5) | 0.50 | 18.19 | 1.05 | 950.0 | 66.47 | 11.38 | 880.76 | 34.52 | 0.00 | 0 | 174.47 | -17.48 | 129.84 | -27.09 |
| 2017 (4) | 0.42 | 1.32 | 0.1 | -65.52 | 59.68 | 0.61 | 654.76 | 193.52 | 0.00 | 0 | 211.43 | -2.37 | 178.09 | -0.5 |
| 2016 (3) | 0.42 | 1.31 | 0.29 | -40.82 | 59.32 | 9.77 | 223.07 | 506.33 | 0.00 | 0 | 216.56 | -0.37 | 178.98 | -2.54 |
| 2015 (2) | 0.41 | -29.7 | 0.49 | -78.6 | 54.04 | 8.71 | 36.79 | 139.99 | 0.00 | 0 | 217.37 | 16.17 | 183.64 | 21.62 |
| 2014 (1) | 0.58 | 7.02 | 2.29 | -60.24 | 49.71 | 15.42 | 15.33 | -33.69 | 0.00 | 0 | 187.11 | 21.41 | 150.99 | 20.39 |
| 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) | 0.46 | -2.24 | -7.99 | 0 | 0 | 0 | 1974.32 | -32.68 | 339.64 | 0.00 | 0 | 0 | 182.33 | 3.51 | 2.77 | 146.52 | -0.21 | 14.85 |
| 23Q3 (19) | 0.47 | -6.61 | -5.41 | 0 | 0 | -100.0 | 2932.94 | -2.32 | 739.85 | 0.00 | 0 | 0 | 176.15 | 4.91 | -1.08 | 146.83 | 15.78 | 4.4 |
| 23Q2 (18) | 0.51 | -4.84 | 0.36 | 0 | 0 | 0 | 3002.59 | 4.04 | 98.66 | 0.00 | 0 | 0 | 167.91 | 1.13 | -4.6 | 126.82 | -5.85 | -4.44 |
| 23Q1 (17) | 0.53 | 5.9 | -1.15 | 0 | 0 | 0 | 2886.08 | 542.67 | 27.31 | 0.00 | 0 | 0 | 166.04 | -6.41 | 0.44 | 134.70 | 5.58 | 2.46 |
| 22Q4 (16) | 0.50 | 0.5 | 3.46 | 0 | -100.0 | 0 | 449.08 | 28.6 | 314.36 | 0.00 | 0 | 0 | 177.42 | -0.37 | -3.68 | 127.58 | -9.29 | -8.12 |
| 22Q3 (15) | 0.50 | -0.91 | -16.87 | 2.5 | 0 | -44.44 | 349.22 | -76.9 | 21.79 | 0.00 | 0 | 0 | 178.07 | 1.17 | 21.05 | 140.64 | 5.98 | 31.11 |
| 22Q2 (14) | 0.51 | -6.27 | -11.15 | 0 | 0 | 0 | 1511.45 | -33.33 | -37.83 | 0.00 | 0 | 0 | 176.01 | 6.47 | 15.99 | 132.71 | 0.94 | 22.88 |
| 22Q1 (13) | 0.54 | 10.84 | -6.38 | 0 | 0 | 0 | 2267.01 | 1991.72 | -17.48 | 0.00 | 0 | 0 | 165.31 | -10.26 | 11.48 | 131.47 | -5.32 | 13.14 |
| 21Q4 (12) | 0.49 | -19.25 | -5.06 | 0 | -100.0 | 0 | 108.38 | -62.2 | -94.29 | 0.00 | 0 | 0 | 184.20 | 25.21 | 9.94 | 138.86 | 29.45 | 14.07 |
| 21Q3 (11) | 0.60 | 5.91 | 28.3 | 4.5 | 0 | 0 | 286.75 | -88.21 | -4.8 | 0.00 | 0 | 0 | 147.11 | -3.06 | -17.88 | 107.27 | -0.68 | -21.36 |
| 21Q2 (10) | 0.57 | -1.23 | 7.35 | 0 | 0 | 0 | 2431.23 | -11.5 | 607.74 | 0.00 | 0 | 0 | 151.75 | 2.33 | -6.35 | 108.00 | -7.06 | -15.04 |
| 21Q1 (9) | 0.58 | 12.4 | 6.65 | 0 | 0 | -100.0 | 2747.06 | 44.8 | 2402.1 | 0.00 | 0 | 0 | 148.29 | -11.49 | -8.34 | 116.20 | -4.54 | -5.2 |
| 20Q4 (8) | 0.51 | 9.12 | -4.41 | 0 | 0 | -100.0 | 1897.13 | 529.84 | 582.08 | 0.00 | 0 | 0 | 167.54 | -6.48 | 3.42 | 121.73 | -10.76 | 7.65 |
| 20Q3 (7) | 0.47 | -11.39 | -10.44 | 0 | 0 | -100.0 | 301.21 | -12.32 | 342.83 | 0.00 | 0 | 0 | 179.15 | 10.56 | 7.92 | 136.40 | 7.3 | 0.81 |
| 20Q2 (6) | 0.53 | -1.87 | 4.98 | 0 | -100.0 | -100.0 | 343.52 | 212.89 | -27.27 | 0.00 | 0 | 0 | 162.04 | 0.16 | -6.38 | 127.12 | 3.71 | -2.55 |
| 20Q1 (5) | 0.54 | 0.75 | 19.85 | 2.51 | 67.33 | 0 | 109.79 | -60.53 | -67.27 | 0.00 | 0 | 0 | 161.78 | -0.14 | -15.55 | 122.57 | 8.39 | -16.95 |
| 19Q4 (4) | 0.54 | 2.23 | 0.0 | 1.5 | -58.45 | 0.0 | 278.14 | 308.91 | 0.0 | 0.00 | 0 | 0.0 | 162.00 | -2.42 | 0.0 | 113.08 | -16.43 | 0.0 |
| 19Q3 (3) | 0.52 | 3.87 | 0.0 | 3.61 | 261.0 | 0.0 | 68.02 | -85.6 | 0.0 | 0.00 | 0 | 0.0 | 166.01 | -4.08 | 0.0 | 135.31 | 3.73 | 0.0 |
| 19Q2 (2) | 0.50 | 12.04 | 0.0 | 1.0 | 0 | 0.0 | 472.30 | 40.8 | 0.0 | 0.00 | 0 | 0.0 | 173.08 | -9.65 | 0.0 | 130.45 | -11.61 | 0.0 |
| 19Q1 (1) | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 335.44 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 191.57 | 0.0 | 0.0 | 147.59 | 0.0 | 0.0 |
