- 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 | 0.22 | 0 | 0 | 29.89 | 10.38 | 658.70 | 78.06 | 0.00 | 0 | 316.88 | 4.3 | 109.01 | 9.92 |
| 2022 (9) | 0.27 | -3.29 | 0 | 0 | 27.08 | -3.56 | 369.94 | -77.93 | 0.00 | 0 | 303.82 | -2.8 | 99.17 | -14.75 |
| 2021 (8) | 0.28 | -6.43 | 0.02 | -50.0 | 28.08 | -5.65 | 1676.31 | 182.12 | 0.00 | 0 | 312.56 | -2.59 | 116.33 | -1.66 |
| 2020 (7) | 0.30 | -8.6 | 0.04 | -50.0 | 29.76 | 5.46 | 594.19 | 79.52 | 0.01 | -56.97 | 320.87 | 12.72 | 118.29 | 8.43 |
| 2019 (6) | 0.32 | 21.77 | 0.08 | -46.67 | 28.22 | 16.61 | 330.99 | -33.48 | 0.01 | 161.87 | 284.66 | -18.4 | 109.09 | -6.98 |
| 2018 (5) | 0.27 | -1.01 | 0.15 | 50.0 | 24.2 | -5.02 | 497.60 | -79.82 | 0.01 | -69.69 | 348.84 | -7.68 | 117.27 | -36.4 |
| 2017 (4) | 0.27 | 2.25 | 0.1 | 0 | 25.48 | 18.35 | 2466.19 | 0 | 0.02 | 0 | 377.88 | -6.47 | 184.38 | -9.87 |
| 2016 (3) | 0.26 | 19.34 | 0 | 0 | 21.53 | 3.96 | 0.00 | 0 | 0.00 | 0 | 404.03 | -18.81 | 204.56 | 0.88 |
| 2015 (2) | 0.22 | -3.81 | 0 | 0 | 20.71 | -3.31 | 0.00 | 0 | 0.00 | 0 | 497.65 | 6.39 | 202.77 | 7.67 |
| 2014 (1) | 0.23 | -13.12 | 0 | 0 | 21.42 | 9.73 | 0.00 | 0 | 0.00 | 0 | 467.76 | 23.03 | 188.33 | 35.34 |
| 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 | -2.69 | 0.22 | 0 | 0 | 0 | 746.27 | 12.96 | 48.64 | 0.00 | 0 | 0 | 316.88 | 3.34 | 4.3 | 109.01 | 25.82 | 9.92 |
| 23Q3 (19) | 0.28 | -18.13 | 2.11 | 0 | 0 | 0 | 660.64 | -24.12 | 58.03 | 0.00 | 0 | 0 | 306.64 | 27.49 | -1.9 | 86.64 | 12.01 | 23.56 |
| 23Q2 (18) | 0.34 | 21.14 | -1.61 | 0 | 0 | -100.0 | 870.61 | 169.59 | 131.02 | 0.00 | 0 | 0 | 240.53 | -20.55 | 2.85 | 77.35 | -18.92 | 8.56 |
| 23Q1 (17) | 0.28 | 3.85 | 1.87 | 0 | 0 | -100.0 | 322.94 | -35.68 | 174.98 | 0.00 | 0 | 0 | 302.76 | -0.35 | -3.56 | 95.40 | -3.8 | -3.9 |
| 22Q4 (16) | 0.27 | -0.85 | -3.29 | 0 | 0 | -100.0 | 502.05 | 20.09 | 15.88 | 0.00 | 0 | 0 | 303.82 | -2.8 | -2.8 | 99.17 | 41.43 | -14.75 |
| 22Q3 (15) | 0.27 | -21.12 | -3.3 | 0 | -100.0 | -100.0 | 418.06 | 10.94 | -66.04 | 0.00 | 0 | 0 | 312.58 | 33.66 | -3.71 | 70.12 | -1.59 | -46.26 |
| 22Q2 (14) | 0.34 | 25.42 | 18.18 | 0.01 | 0.0 | -66.67 | 376.85 | 220.89 | -92.3 | 0.00 | 0 | -100.0 | 233.86 | -25.51 | -26.33 | 71.25 | -28.23 | -53.94 |
| 22Q1 (13) | 0.27 | -1.41 | -11.41 | 0.01 | -50.0 | -66.67 | 117.44 | -72.89 | -71.54 | 0.00 | 0 | -100.0 | 313.93 | 0.44 | 2.92 | 99.27 | -14.67 | -15.02 |
| 21Q4 (12) | 0.28 | -0.86 | -6.43 | 0.02 | 0.0 | -50.0 | 433.24 | -64.8 | -65.05 | 0.00 | 0 | -100.0 | 312.56 | -3.72 | -2.59 | 116.33 | -10.84 | -1.66 |
| 21Q3 (11) | 0.28 | -3.59 | -9.36 | 0.02 | -33.33 | -50.0 | 1230.93 | -74.85 | 53.6 | 0.00 | -100.0 | -100.0 | 324.63 | 2.26 | 8.76 | 130.47 | -15.66 | 86.71 |
| 21Q2 (10) | 0.29 | -5.98 | -28.18 | 0.03 | 0.0 | -40.0 | 4893.79 | 1085.94 | 970.64 | 0.00 | -90.65 | -95.55 | 317.46 | 4.08 | 42.95 | 154.69 | 32.42 | 91.21 |
| 21Q1 (9) | 0.31 | 4.13 | -1.16 | 0.03 | -25.0 | -40.0 | 412.65 | -66.71 | 207.12 | 0.02 | 63.1 | -80.95 | 305.03 | -4.94 | 1.5 | 116.82 | -1.24 | 4.42 |
| 20Q4 (8) | 0.30 | -3.96 | -8.6 | 0.04 | 0.0 | -50.0 | 1239.61 | 54.68 | 92.18 | 0.01 | -25.55 | -56.57 | 320.87 | 7.5 | 12.72 | 118.29 | 69.28 | 8.43 |
| 20Q3 (7) | 0.31 | -23.61 | -7.43 | 0.04 | -20.0 | 33.33 | 801.38 | 75.32 | 238.26 | 0.02 | -60.78 | 0 | 298.47 | 34.4 | 10.61 | 69.88 | -13.62 | -24.54 |
| 20Q2 (6) | 0.40 | 29.39 | 5.25 | 0.05 | 0.0 | -44.44 | 457.09 | 240.2 | 84.45 | 0.05 | -60.0 | 0 | 222.08 | -26.1 | -3.49 | 80.90 | -27.69 | -19.16 |
| 20Q1 (5) | 0.31 | -3.71 | 3.77 | 0.05 | -37.5 | -44.44 | 134.36 | -79.17 | -41.45 | 0.12 | 271.88 | 0 | 300.52 | 5.57 | -3.94 | 111.88 | 2.56 | -16.37 |
| 19Q4 (4) | 0.32 | -2.74 | 0.0 | 0.08 | 166.67 | 0.0 | 645.03 | 172.27 | 0.0 | 0.03 | 0 | 0.0 | 284.66 | 5.49 | 0.0 | 109.09 | 17.8 | 0.0 |
| 19Q3 (3) | 0.33 | -13.14 | 0.0 | 0.03 | -66.67 | 0.0 | 236.91 | -4.4 | 0.0 | 0.00 | 0 | 0.0 | 269.84 | 17.26 | 0.0 | 92.61 | -7.45 | 0.0 |
| 19Q2 (2) | 0.38 | 27.57 | 0.0 | 0.09 | 0.0 | 0.0 | 247.81 | 8.0 | 0.0 | 0.00 | 0 | 0.0 | 230.12 | -26.45 | 0.0 | 100.07 | -25.2 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 229.46 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 312.86 | 0.0 | 0.0 | 133.78 | 0.0 | 0.0 |
