- 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) | 0.40 | -1.69 | 12.6 | -26.74 | 108.9 | 67.87 | 83.97 | 44.28 | 0.00 | 0 | 222.79 | 4.47 | 183.33 | 2.41 |
| 2022 (9) | 0.41 | -3.27 | 17.2 | 11.69 | 64.87 | -35.71 | 58.20 | -69.12 | 0.00 | 0 | 213.26 | 1.96 | 179.02 | 10.74 |
| 2021 (8) | 0.42 | -6.36 | 15.4 | 93.71 | 100.91 | 33.55 | 188.45 | -29.71 | 0.00 | 0 | 209.17 | 4.16 | 161.66 | -2.36 |
| 2020 (7) | 0.45 | 24.5 | 7.95 | 26.19 | 75.56 | 44.17 | 268.12 | 63.99 | 0.00 | 0 | 200.82 | -19.93 | 165.57 | -24.67 |
| 2019 (6) | 0.36 | -0.93 | 6.3 | -23.17 | 52.41 | -17.05 | 163.50 | 53.1 | 0.00 | 0 | 250.82 | 3.61 | 219.79 | 4.76 |
| 2018 (5) | 0.37 | -12.78 | 8.2 | -17.59 | 63.18 | 8.5 | 106.79 | -14.42 | 0.00 | 0 | 242.08 | 17.99 | 209.81 | 127.56 |
| 2017 (4) | 0.42 | 22.13 | 9.95 | 159.79 | 58.23 | -2.04 | 124.78 | -38.55 | 0.00 | 0 | 205.17 | -14.93 | 92.20 | -20.94 |
| 2016 (3) | 0.34 | -8.94 | 3.83 | 94.42 | 59.44 | 1.9 | 203.05 | 38.78 | 0.00 | 0 | 241.18 | 13.74 | 116.62 | -4.72 |
| 2015 (2) | 0.38 | 10.42 | 1.97 | -53.86 | 58.33 | 4.35 | 146.31 | 74.64 | 0.00 | 0 | 212.05 | -3.42 | 122.40 | -4.84 |
| 2014 (1) | 0.34 | -6.57 | 4.27 | -5.11 | 55.9 | 7.69 | 83.78 | 105.54 | 0.00 | 0 | 219.55 | 13.87 | 128.62 | 3.36 |
| 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) | 0.40 | -13.46 | -1.69 | 12.6 | -3.08 | -26.74 | 47.85 | -67.78 | 36.01 | 0.00 | 0 | 0 | 222.79 | 12.77 | 4.47 | 183.33 | 16.02 | 2.41 |
| 23Q3 (19) | 0.46 | -10.31 | 16.22 | 13.0 | -12.16 | -24.86 | 148.51 | 51.05 | 139.34 | 0.00 | 0 | 0 | 197.56 | 14.13 | -9.32 | 158.01 | 12.8 | -11.3 |
| 23Q2 (18) | 0.52 | 13.23 | 16.0 | 14.8 | -14.45 | 16.54 | 98.32 | 92.44 | 25.31 | 0.00 | 0 | 0 | 173.10 | -10.74 | -9.54 | 140.08 | -12.04 | -7.24 |
| 23Q1 (17) | 0.46 | 11.87 | 13.36 | 17.3 | 0.58 | 22.7 | 51.09 | 45.22 | -35.68 | 0.00 | 0 | 0 | 193.92 | -9.07 | -12.77 | 159.26 | -11.04 | -5.28 |
| 22Q4 (16) | 0.41 | 2.3 | -3.27 | 17.2 | -0.58 | 11.69 | 35.18 | -43.3 | -59.48 | 0.00 | 0 | 0 | 213.26 | -2.11 | 1.96 | 179.02 | 0.5 | 10.74 |
| 22Q3 (15) | 0.40 | -10.49 | -14.67 | 17.3 | 36.22 | 21.83 | 62.05 | -20.92 | -74.14 | 0.00 | 0 | 0 | 217.86 | 13.85 | 14.48 | 178.13 | 17.96 | 26.42 |
| 22Q2 (14) | 0.45 | 10.66 | -0.11 | 12.7 | -9.93 | 92.42 | 78.46 | -1.22 | -73.7 | 0.00 | 0 | 0 | 191.36 | -13.92 | -6.9 | 151.01 | -10.19 | -2.97 |
| 22Q1 (13) | 0.40 | -4.54 | -9.06 | 14.1 | -8.44 | 135.0 | 79.43 | -8.52 | -69.43 | 0.00 | 0 | 0 | 222.31 | 6.28 | 7.38 | 168.14 | 4.01 | 0.97 |
| 21Q4 (12) | 0.42 | -9.76 | -6.36 | 15.4 | 8.45 | 93.71 | 86.83 | -63.82 | -71.71 | 0.00 | 0 | 0 | 209.17 | 9.91 | 4.16 | 161.66 | 14.73 | -2.36 |
| 21Q3 (11) | 0.47 | 4.79 | 10.01 | 14.2 | 115.15 | 105.8 | 239.99 | -19.55 | -44.78 | 0.00 | 0 | 0 | 190.31 | -7.41 | -9.45 | 140.90 | -9.47 | -20.11 |
| 21Q2 (10) | 0.45 | 0.74 | 10.59 | 6.6 | 10.0 | 15.79 | 298.31 | 14.81 | -5.71 | 0.00 | 0 | 0 | 205.55 | -0.71 | -7.74 | 155.64 | -6.54 | -19.82 |
| 21Q1 (9) | 0.44 | -1.71 | 32.94 | 6.0 | -24.53 | 15.38 | 259.84 | -15.33 | 202.6 | 0.00 | 0 | 0 | 207.03 | 3.09 | -24.81 | 166.53 | 0.58 | -29.08 |
| 20Q4 (8) | 0.45 | 6.02 | 24.5 | 7.95 | 15.22 | 26.19 | 306.90 | -29.38 | 152.36 | 0.00 | 0 | 0 | 200.82 | -4.45 | -19.93 | 165.57 | -6.12 | -24.67 |
| 20Q3 (7) | 0.43 | 5.35 | 12.59 | 6.9 | 21.05 | 25.45 | 434.60 | 37.36 | 21.38 | 0.00 | 0 | 0 | 210.18 | -5.66 | -12.61 | 176.36 | -9.14 | -15.71 |
| 20Q2 (6) | 0.40 | 21.1 | 18.51 | 5.7 | 9.62 | 185.0 | 316.39 | 268.45 | 36.46 | 0.00 | 0 | 0 | 222.79 | -19.09 | -16.21 | 194.11 | -17.34 | -16.37 |
| 20Q1 (5) | 0.33 | -7.95 | 5.44 | 5.2 | -17.46 | 4.0 | 85.87 | -29.39 | 28.62 | 0.00 | 0 | 0 | 275.34 | 9.78 | -4.0 | 234.83 | 6.84 | -5.84 |
| 19Q4 (4) | 0.36 | -4.13 | 0.0 | 6.3 | 14.55 | 0.0 | 121.61 | -66.03 | 0.0 | 0.00 | 0 | 0.0 | 250.82 | 4.29 | 0.0 | 219.79 | 5.05 | 0.0 |
| 19Q3 (3) | 0.38 | 10.88 | 0.0 | 5.5 | 175.0 | 0.0 | 358.04 | 54.42 | 0.0 | 0.00 | 0 | 0.0 | 240.51 | -9.55 | 0.0 | 209.23 | -9.86 | 0.0 |
| 19Q2 (2) | 0.34 | 7.74 | 0.0 | 2.0 | -60.0 | 0.0 | 231.86 | 247.3 | 0.0 | 0.00 | 0 | 0.0 | 265.89 | -7.29 | 0.0 | 232.11 | -6.93 | 0.0 |
| 19Q1 (1) | 0.32 | 0.0 | 0.0 | 5.0 | 0.0 | 0.0 | 66.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 286.81 | 0.0 | 0.0 | 249.40 | 0.0 | 0.0 |
