- 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) | 0.27 | -21.02 | 3.62 | -37.15 | 119.66 | -8.41 | 156.58 | -67.46 | 0.00 | 0 | 274.22 | 16.83 | 228.19 | 48.06 |
| 2022 (9) | 0.34 | 4.28 | 5.76 | 19.01 | 130.65 | 61.6 | 481.21 | 87.09 | 0.00 | 0 | 234.71 | 11.31 | 154.12 | -6.94 |
| 2021 (8) | 0.32 | 42.32 | 4.84 | 336.04 | 80.85 | 47.13 | 257.21 | 429.78 | 0.00 | 0 | 210.86 | -27.62 | 165.61 | -31.05 |
| 2020 (7) | 0.23 | -28.45 | 1.11 | -46.89 | 54.95 | 3.56 | 48.55 | -13.63 | 0.00 | 0 | 291.33 | 20.59 | 240.20 | 34.69 |
| 2019 (6) | 0.32 | 7.72 | 2.09 | -41.62 | 53.06 | 8.18 | 56.21 | 0 | 0.00 | 0 | 241.58 | -2.89 | 178.33 | -5.75 |
| 2018 (5) | 0.29 | 45.04 | 3.58 | 129.49 | 49.05 | -8.2 | 0.00 | 0 | 0.00 | 0 | 248.77 | -24.66 | 189.21 | -34.96 |
| 2017 (4) | 0.20 | -10.47 | 1.56 | -59.69 | 53.43 | -16.8 | 0.00 | 0 | 0.03 | -91.45 | 330.18 | 9.74 | 290.93 | 21.05 |
| 2016 (3) | 0.23 | -14.82 | 3.87 | 28.57 | 64.22 | -2.37 | 0.00 | 0 | 0.41 | 9.37 | 300.87 | 9.5 | 240.33 | 10.7 |
| 2015 (2) | 0.27 | 59.35 | 3.01 | 201.0 | 65.78 | 14.56 | 0.00 | 0 | 0.37 | 2189.67 | 274.77 | -39.11 | 217.10 | -44.85 |
| 2014 (1) | 0.17 | -14.81 | 1.0 | -64.79 | 57.42 | -17.33 | 3810.44 | 31.97 | 0.02 | 0 | 451.23 | 15.5 | 393.62 | 12.01 |
| 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) | 0.27 | -13.6 | -21.02 | 3.62 | -41.71 | -37.15 | 160.46 | 51.85 | -59.03 | 0.00 | 0 | 0 | 274.22 | 13.36 | 16.83 | 228.19 | 19.7 | 48.06 |
| 23Q3 (19) | 0.31 | -13.41 | -22.69 | 6.21 | 12.7 | 54.48 | 105.67 | -36.52 | -77.29 | 0.00 | 0 | 0 | 241.90 | 13.06 | 18.78 | 190.63 | 12.44 | 42.37 |
| 23Q2 (18) | 0.35 | 23.31 | -16.12 | 5.51 | 2.61 | 23.54 | 166.46 | -23.13 | -68.57 | 0.00 | 0 | 0 | 213.95 | -19.25 | 14.71 | 169.54 | -12.21 | 27.67 |
| 23Q1 (17) | 0.29 | -14.39 | -23.12 | 5.37 | -6.77 | 14.26 | 216.56 | -44.71 | -59.76 | 0.00 | 0 | 0 | 264.96 | 12.89 | 33.58 | 193.13 | 25.31 | 26.38 |
| 22Q4 (16) | 0.34 | -15.42 | 4.28 | 5.76 | 43.28 | 19.01 | 391.65 | -15.82 | -9.7 | 0.00 | 0 | 0 | 234.71 | 15.25 | 11.31 | 154.12 | 15.1 | -6.94 |
| 22Q3 (15) | 0.40 | -6.05 | 28.51 | 4.02 | -9.87 | 5.24 | 465.28 | -12.14 | 48.99 | 0.00 | 0 | 0 | 203.66 | 9.19 | -7.2 | 133.90 | 0.83 | -22.91 |
| 22Q2 (14) | 0.42 | 13.0 | 63.21 | 4.46 | -5.11 | 214.08 | 529.56 | -1.6 | 253.72 | 0.00 | 0 | 0 | 186.52 | -5.96 | -28.59 | 132.80 | -13.1 | -37.52 |
| 22Q1 (13) | 0.37 | 16.12 | 45.32 | 4.7 | -2.89 | 264.34 | 538.16 | 24.08 | 277.58 | 0.00 | 0 | 0 | 198.35 | -5.93 | -24.23 | 152.82 | -7.72 | -28.1 |
| 21Q4 (12) | 0.32 | 4.23 | 42.32 | 4.84 | 26.7 | 336.04 | 433.72 | 38.88 | 2787.62 | 0.00 | 0 | 0 | 210.86 | -3.91 | -27.62 | 165.61 | -4.65 | -31.05 |
| 21Q3 (11) | 0.31 | 19.32 | 12.59 | 3.82 | 169.01 | 134.36 | 312.29 | 108.6 | 520.85 | 0.00 | 0 | 0 | 219.45 | -15.98 | -18.97 | 173.69 | -18.28 | -16.76 |
| 21Q2 (10) | 0.26 | 0.62 | -18.87 | 1.42 | 10.08 | -37.44 | 149.71 | 5.04 | 52.24 | 0.00 | 0 | 0 | 261.19 | -0.23 | 7.01 | 212.54 | 0.0 | 11.55 |
| 21Q1 (9) | 0.26 | 13.72 | -12.67 | 1.29 | 16.22 | -50.19 | 142.53 | 848.93 | 406.5 | 0.00 | 0 | 0 | 261.78 | -10.14 | -1.33 | 212.54 | -11.52 | 4.36 |
| 20Q4 (8) | 0.23 | -17.54 | -28.45 | 1.11 | -31.9 | -46.89 | 15.02 | -70.14 | -45.26 | 0.00 | 0 | 0 | 291.33 | 7.58 | 20.59 | 240.20 | 15.12 | 34.69 |
| 20Q3 (7) | 0.27 | -14.02 | -14.82 | 1.63 | -28.19 | -41.79 | 50.30 | -48.85 | -50.53 | 0.00 | 0 | 0 | 270.81 | 10.95 | 14.66 | 208.65 | 9.51 | 21.9 |
| 20Q2 (6) | 0.32 | 8.3 | -7.74 | 2.27 | -12.36 | -30.37 | 98.34 | 249.47 | 144.81 | 0.00 | 0 | 0 | 244.09 | -7.99 | 10.67 | 190.53 | -6.45 | 14.13 |
| 20Q1 (5) | 0.30 | -6.82 | -5.3 | 2.59 | 23.92 | -54.08 | 28.14 | 2.55 | -53.16 | 0.00 | 0 | 0 | 265.30 | 9.82 | 5.1 | 203.66 | 14.2 | 5.83 |
| 19Q4 (4) | 0.32 | -1.83 | 0.0 | 2.09 | -25.36 | 0.0 | 27.44 | -73.01 | 0.0 | 0.00 | 0 | 0.0 | 241.58 | 2.28 | 0.0 | 178.33 | 4.19 | 0.0 |
| 19Q3 (3) | 0.32 | -6.87 | 0.0 | 2.8 | -14.11 | 0.0 | 101.68 | 153.12 | 0.0 | 0.00 | 0 | 0.0 | 236.19 | 7.09 | 0.0 | 171.16 | 2.53 | 0.0 |
| 19Q2 (2) | 0.35 | 11.17 | 0.0 | 3.26 | -42.2 | 0.0 | 40.17 | -33.14 | 0.0 | 0.00 | 0 | 0.0 | 220.55 | -12.63 | 0.0 | 166.94 | -13.25 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 5.64 | 0.0 | 0.0 | 60.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 252.43 | 0.0 | 0.0 | 192.44 | 0.0 | 0.0 |
