- 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) | 0.31 | -19.39 | 0 | 0 | 18.02 | -29.75 | 2198.25 | 11.33 | 0.00 | 0 | 273.43 | 19.8 | 247.87 | 24.41 |
| 2022 (9) | 0.38 | -7.67 | 0 | 0 | 25.65 | 26.79 | 1974.50 | -97.04 | 0.00 | 0 | 228.24 | 9.96 | 199.24 | 8.34 |
| 2021 (8) | 0.41 | 42.62 | 0 | 0 | 20.23 | 45.96 | 66741.80 | 4026.69 | 0.00 | 0 | 207.57 | -29.2 | 183.90 | -29.06 |
| 2020 (7) | 0.29 | 11.63 | 0 | 0 | 13.86 | 20.1 | 1617.32 | 483.49 | 0.00 | 0 | 293.17 | -6.07 | 259.22 | -4.19 |
| 2019 (6) | 0.26 | 9.7 | 0 | 0 | 11.54 | 1.5 | 277.18 | 0 | 0.00 | 0 | 312.11 | -8.96 | 270.57 | -12.55 |
| 2018 (5) | 0.24 | 27.29 | 0 | 0 | 11.37 | 43.92 | 0.00 | 0 | 0.00 | 0 | 342.81 | -22.62 | 309.40 | -20.39 |
| 2017 (4) | 0.18 | -12.96 | 0 | 0 | 7.9 | -13.0 | 0.00 | 0 | 0.00 | 0 | 443.03 | 18.13 | 388.64 | 15.63 |
| 2016 (3) | 0.21 | -9.16 | 0 | 0 | 9.08 | -1.2 | 0.00 | 0 | 0.00 | 0 | 375.03 | 5.58 | 336.11 | 3.08 |
| 2015 (2) | 0.23 | 5.99 | 0 | 0 | 9.19 | 0.11 | 0.00 | 0 | 0.00 | 0 | 355.22 | -5.71 | 326.08 | -5.19 |
| 2014 (1) | 0.22 | -10.48 | 0 | 0 | 9.18 | -2.44 | 0.00 | 0 | 0.00 | 0 | 376.72 | 10.76 | 343.94 | 12.9 |
| 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) | 0.31 | -4.29 | -19.39 | 0 | 0 | 0 | 2363.51 | 7.0 | -6.13 | 0.00 | 0 | 0 | 273.43 | 5.49 | 19.8 | 247.87 | 9.69 | 24.41 |
| 23Q3 (19) | 0.32 | -35.62 | -19.08 | 0 | 0 | 0 | 2208.87 | -22.8 | -2.34 | 0.00 | 0 | 0 | 259.21 | 51.51 | 18.3 | 225.97 | 46.76 | 15.06 |
| 23Q2 (18) | 0.50 | -8.22 | -1.41 | 0 | 0 | 0 | 2861.23 | 93.79 | 22.06 | 0.00 | 0 | 0 | 171.09 | 9.48 | -0.61 | 153.97 | 9.8 | 3.62 |
| 23Q1 (17) | 0.54 | 42.55 | 5.22 | 0 | 0 | 0 | 1476.43 | -41.36 | 10.02 | 0.00 | 0 | 0 | 156.27 | -31.53 | -6.5 | 140.23 | -29.62 | -3.86 |
| 22Q4 (16) | 0.38 | -3.93 | -7.67 | 0 | 0 | 0 | 2517.98 | 11.33 | 115.88 | 0.00 | 0 | 0 | 228.24 | 4.16 | 9.96 | 199.24 | 1.45 | 8.34 |
| 22Q3 (15) | 0.39 | -21.57 | 0.64 | 0 | 0 | 0 | 2261.71 | -3.52 | -93.68 | 0.00 | 0 | 0 | 219.12 | 27.29 | 0.7 | 196.40 | 32.18 | 1.65 |
| 22Q2 (14) | 0.50 | -2.04 | 12.2 | 0 | 0 | 0 | 2344.19 | 74.68 | -89.08 | 0.00 | 0 | 0 | 172.14 | 3.0 | -9.08 | 148.59 | 1.87 | -9.77 |
| 22Q1 (13) | 0.51 | 25.09 | 85.82 | 0 | 0 | 0 | 1341.96 | 108.46 | -84.18 | 0.00 | 0 | 0 | 167.13 | -19.48 | -45.98 | 145.86 | -20.69 | -47.99 |
| 21Q4 (12) | 0.41 | 4.72 | 42.62 | 0 | 0 | 0 | -15856.60 | -144.28 | -2366.03 | 0.00 | 0 | 0 | 207.57 | -4.61 | -29.2 | 183.90 | -4.82 | -29.06 |
| 21Q3 (11) | 0.39 | -12.56 | 60.63 | 0 | 0 | 0 | 35808.70 | 66.82 | 21589.1 | 0.00 | 0 | 0 | 217.60 | 14.93 | -36.35 | 193.22 | 17.33 | -37.72 |
| 21Q2 (10) | 0.45 | 62.23 | 33.81 | 0 | 0 | -100.0 | 21465.00 | 153.07 | 670.29 | 0.00 | 0 | 0 | 189.34 | -38.8 | -23.05 | 164.68 | -41.28 | -27.0 |
| 21Q1 (9) | 0.28 | -3.99 | -7.5 | 0 | 0 | 0 | 8482.00 | 1419.13 | 796.14 | 0.00 | 0 | 0 | 309.40 | 5.54 | 12.45 | 280.47 | 8.2 | 11.44 |
| 20Q4 (8) | 0.29 | 17.94 | 11.63 | 0 | 0 | 0 | -643.00 | -489.46 | -148.1 | 0.00 | 0 | 0 | 293.17 | -14.24 | -6.07 | 259.22 | -16.45 | -4.19 |
| 20Q3 (7) | 0.24 | -27.16 | -9.42 | 0 | -100.0 | -100.0 | 165.10 | -94.08 | 214.18 | 0.00 | 0 | 0 | 341.86 | 38.94 | 18.03 | 310.24 | 37.52 | 22.74 |
| 20Q2 (6) | 0.34 | 12.15 | -8.34 | 0.24 | 0 | 100.0 | 2786.61 | 194.41 | 910.56 | 0.00 | 0 | 0 | 246.05 | -10.57 | 13.83 | 225.60 | -10.36 | 15.51 |
| 20Q1 (5) | 0.30 | 15.86 | 4.66 | 0 | 0 | 0 | 946.50 | -29.2 | 142.07 | 0.00 | 0 | 0 | 275.14 | -11.85 | -2.44 | 251.67 | -6.99 | 0.48 |
| 19Q4 (4) | 0.26 | -4.3 | 0.0 | 0 | -100.0 | 0.0 | 1336.86 | 2443.98 | 0.0 | 0.00 | 0 | 0.0 | 312.11 | 7.75 | 0.0 | 270.57 | 7.04 | 0.0 |
| 19Q3 (3) | 0.27 | -26.29 | 0.0 | 0.41 | 241.67 | 0.0 | 52.55 | -80.94 | 0.0 | 0.00 | 0 | 0.0 | 289.65 | 34.0 | 0.0 | 252.77 | 29.42 | 0.0 |
| 19Q2 (2) | 0.37 | 28.06 | 0.0 | 0.12 | 0 | 0.0 | 275.75 | -29.48 | 0.0 | 0.00 | 0 | 0.0 | 216.16 | -23.35 | 0.0 | 195.31 | -22.02 | 0.0 |
| 19Q1 (1) | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 391.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 282.02 | 0.0 | 0.0 | 250.47 | 0.0 | 0.0 |
