- 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) | 0.30 | 11.7 | 0.29 | -6.45 | 1.71 | 74.49 | 50.27 | 0 | 1.17 | 267.83 | 233.22 | -50.99 | 207.97 | -52.41 |
| 2022 (9) | 0.27 | 32.03 | 0.31 | -3.12 | 0.98 | 68.97 | -6.39 | 0 | 0.32 | 0.0 | 475.91 | -45.03 | 436.97 | -47.23 |
| 2021 (8) | 0.20 | 85.03 | 0.32 | 0 | 0.58 | 0.0 | 409.56 | 0 | 0.32 | 0 | 865.77 | 95.38 | 828.13 | 133.86 |
| 2020 (7) | 0.11 | -6.21 | 0 | 0 | 0.58 | -48.21 | -107.79 | 0 | 0.00 | 0 | 443.12 | 0.71 | 354.11 | 12.44 |
| 2019 (6) | 0.12 | -33.84 | 0 | 0 | 1.12 | -47.42 | 0.00 | 0 | 0.00 | 0 | 440.00 | 20.86 | 314.94 | 69.35 |
| 2018 (5) | 0.18 | -40.84 | 0 | 0 | 2.13 | -20.82 | -303.24 | 0 | 0.00 | 0 | 364.06 | 53.33 | 185.97 | 28.37 |
| 2017 (4) | 0.30 | 8.89 | 0 | 0 | 2.69 | 3.46 | 0.00 | 0 | 0.00 | 0 | 237.44 | -13.23 | 144.87 | -23.35 |
| 2016 (3) | 0.28 | 26.35 | 0 | 0 | 2.6 | -11.86 | 0.00 | 0 | 0.00 | 0 | 273.65 | -26.56 | 188.99 | -26.18 |
| 2015 (2) | 0.22 | -13.93 | 0 | 0 | 2.95 | -13.24 | 0.00 | 0 | 0.00 | 0 | 372.64 | 12.88 | 256.00 | 0.87 |
| 2014 (1) | 0.25 | -6.39 | 0 | 0 | 3.4 | -10.76 | 0.00 | 0 | 0.00 | 0 | 330.11 | 10.98 | 253.80 | 21.65 |
| 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) | 0.30 | 24.67 | 11.7 | 0.29 | 0.0 | -6.45 | 43.36 | -52.63 | 743.58 | 5.40 | 140.0 | -81.38 | 233.22 | -37.32 | -50.99 | 207.97 | -36.8 | -52.41 |
| 23Q3 (19) | 0.24 | -15.84 | -1.35 | 0.29 | -3.33 | -6.45 | 91.53 | 90.25 | 992.24 | 2.25 | -51.79 | 687.5 | 372.09 | -13.42 | -34.67 | 329.07 | -13.74 | -36.18 |
| 23Q2 (18) | 0.29 | 2.98 | 18.72 | 0.3 | 0.0 | -6.25 | 48.11 | 252.2 | 225.81 | 4.67 | -83.33 | 1533.33 | 429.74 | -4.28 | -27.48 | 381.47 | -6.19 | -27.28 |
| 23Q1 (17) | 0.28 | 3.38 | 35.62 | 0.3 | -3.23 | -6.25 | 13.66 | 165.76 | 388.79 | 28.00 | -3.45 | 9700.0 | 448.95 | -5.66 | -45.92 | 406.66 | -6.94 | -46.44 |
| 22Q4 (16) | 0.27 | 10.1 | 32.03 | 0.31 | 0.0 | -3.12 | 5.14 | -38.66 | -99.57 | 29.00 | 10050.0 | 10050.0 | 475.91 | -16.44 | -45.03 | 436.97 | -15.26 | -47.23 |
| 22Q3 (15) | 0.24 | 1.28 | -38.02 | 0.31 | -3.12 | -6.06 | 8.38 | 121.91 | 121.3 | 0.29 | 0.0 | 0 | 569.56 | -3.88 | 89.63 | 515.66 | -1.69 | 511.91 |
| 22Q2 (14) | 0.24 | 17.64 | -8.07 | 0.32 | 0.0 | -3.03 | -38.24 | -708.46 | 59.04 | 0.29 | 0.0 | 0 | 592.56 | -28.62 | 81.09 | 524.54 | -30.92 | 117.46 |
| 22Q1 (13) | 0.21 | 0.64 | 109.82 | 0.32 | 0.0 | 0 | -4.73 | -100.4 | 97.03 | 0.29 | 0.0 | 0 | 830.14 | -4.12 | 70.89 | 759.27 | -8.32 | 102.07 |
| 21Q4 (12) | 0.20 | -48.31 | 85.03 | 0.32 | -3.03 | 0 | 1195.87 | 3139.83 | 635.76 | 0.29 | 0 | 0 | 865.77 | 188.25 | 95.38 | 828.13 | 882.71 | 133.86 |
| 21Q3 (11) | 0.39 | 50.23 | 249.42 | 0.33 | 0.0 | 0 | -39.34 | 57.86 | 13.39 | 0.00 | 0 | 0 | 300.35 | -8.21 | -26.88 | 84.27 | -65.06 | -71.52 |
| 21Q2 (10) | 0.26 | 168.51 | 91.82 | 0.33 | 0 | 0 | -93.35 | 41.37 | -23.35 | 0.00 | 0 | 0 | 327.21 | -32.64 | -8.23 | 241.21 | -35.81 | -0.92 |
| 21Q1 (9) | 0.10 | -11.25 | -27.01 | 0 | 0 | 0 | -159.21 | 28.67 | -41.29 | 0.00 | 0 | 0 | 485.78 | 9.63 | 25.64 | 375.75 | 6.11 | 44.86 |
| 20Q4 (8) | 0.11 | -2.39 | -6.21 | 0 | 0 | 0 | -223.21 | -391.44 | 0 | 0.00 | 0 | 0 | 443.12 | 7.87 | 0.71 | 354.11 | 19.67 | 12.44 |
| 20Q3 (7) | 0.11 | -17.53 | -28.68 | 0 | 0 | 0 | -45.42 | 39.98 | 0 | 0.00 | 0 | 0 | 410.78 | 15.21 | 3.46 | 295.90 | 21.55 | 15.33 |
| 20Q2 (6) | 0.14 | 2.16 | -18.12 | 0 | 0 | 0 | -75.68 | 32.84 | -411.7 | 0.00 | 0 | 0 | 356.55 | -7.78 | -1.86 | 243.44 | -6.15 | 19.9 |
| 20Q1 (5) | 0.13 | 14.04 | -16.51 | 0 | 0 | 0 | -112.68 | 0 | 86.88 | 0.00 | 0 | 0 | 386.65 | -12.13 | 1.0 | 259.38 | -17.64 | 37.16 |
| 19Q4 (4) | 0.12 | -25.77 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 440.00 | 10.82 | 0.0 | 314.94 | 22.75 | 0.0 |
| 19Q3 (3) | 0.16 | -5.32 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 397.05 | 9.29 | 0.0 | 256.56 | 26.36 | 0.0 |
| 19Q2 (2) | 0.17 | 4.17 | 0.0 | 0 | 0 | 0.0 | 24.28 | 102.83 | 0.0 | 0.00 | 0 | 0.0 | 363.29 | -5.1 | 0.0 | 203.04 | 7.37 | 0.0 |
| 19Q1 (1) | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -858.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 382.81 | 0.0 | 0.0 | 189.11 | 0.0 | 0.0 |
