- 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) | 0.17 | 6.19 | 2.94 | 54.74 | 14.46 | -21.92 | -27.87 | 0 | 0.00 | 0 | 584.75 | -8.46 | 564.39 | -2.55 |
| 2022 (9) | 0.16 | -3.65 | 1.9 | -0.52 | 18.52 | -7.95 | -9.93 | 0 | 0.00 | 0 | 638.76 | 3.86 | 579.18 | 0.57 |
| 2021 (8) | 0.16 | -57.69 | 1.91 | 72.07 | 20.12 | 27.66 | -3.35 | 0 | 0.00 | 0 | 615.01 | 151.19 | 575.90 | 167.82 |
| 2020 (7) | 0.39 | 16.64 | 1.11 | 455.0 | 15.76 | 11.54 | -14.77 | 0 | 0.00 | 0 | 244.84 | -28.03 | 215.03 | -27.72 |
| 2019 (6) | 0.33 | 83.52 | 0.2 | 0.0 | 14.13 | -3.22 | -24.64 | 0 | 0.00 | 0 | 340.22 | -15.17 | 297.50 | -14.15 |
| 2018 (5) | 0.18 | -21.51 | 0.2 | 0 | 14.6 | 2.17 | -1487.91 | 0 | 0.00 | 0 | 401.05 | 9.09 | 346.53 | 15.35 |
| 2017 (4) | 0.23 | -46.07 | 0 | 0 | 14.29 | -14.07 | 11.89 | 0 | 0.00 | 0 | 367.63 | 79.91 | 300.42 | 76.75 |
| 2016 (3) | 0.43 | -12.94 | 1.48 | 2.07 | 16.63 | -22.76 | -19.19 | 0 | 0.00 | 0 | 204.34 | 11.24 | 169.97 | 12.17 |
| 2015 (2) | 0.49 | -24.11 | 1.45 | 51.04 | 21.53 | 5.38 | 2.82 | -36.05 | 0.00 | 0 | 183.70 | -6.51 | 151.53 | 0.15 |
| 2014 (1) | 0.65 | 4.78 | 0.96 | -42.86 | 20.43 | -3.99 | 4.41 | 93.42 | 1.50 | 0 | 196.49 | 27.59 | 151.31 | 26.91 |
| 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) | 0.17 | -0.65 | 6.19 | 2.94 | 1.03 | 54.74 | -67.04 | -1788.45 | -122.65 | 0.00 | 0 | 0 | 584.75 | 1.03 | -8.46 | 564.39 | 1.31 | -2.55 |
| 23Q3 (19) | 0.17 | -1.34 | 3.23 | 2.91 | 8.99 | 57.3 | -3.55 | 28.14 | 70.81 | 0.00 | 0 | 0 | 578.81 | 0.3 | -6.35 | 557.09 | 1.4 | -1.8 |
| 23Q2 (18) | 0.17 | 6.72 | 4.13 | 2.67 | 21.36 | 41.27 | -4.94 | 84.69 | -37.22 | 0.00 | 0 | 0 | 577.07 | -7.47 | -5.05 | 549.41 | -5.9 | -2.92 |
| 23Q1 (17) | 0.16 | 1.52 | -2.25 | 2.2 | 15.79 | 28.65 | -32.27 | -7.17 | -335.2 | 0.00 | 0 | 0 | 623.66 | -2.36 | 1.28 | 583.85 | 0.81 | 0.88 |
| 22Q4 (16) | 0.16 | -3.42 | -3.65 | 1.9 | 2.7 | -0.52 | -30.11 | -147.62 | -1554.4 | 0.00 | 0 | 0 | 638.76 | 3.35 | 3.86 | 579.18 | 2.09 | 0.57 |
| 22Q3 (15) | 0.16 | -0.49 | -35.11 | 1.85 | -2.12 | -64.9 | -12.16 | -237.78 | -553.76 | 0.00 | 0 | 0 | 618.08 | 1.69 | 67.02 | 567.31 | 0.24 | 66.45 |
| 22Q2 (14) | 0.16 | 0.18 | -46.14 | 1.89 | 10.53 | -69.86 | -3.60 | -126.24 | 46.75 | 0.00 | 0 | 0 | 607.79 | -1.29 | 105.81 | 565.95 | -2.21 | 101.87 |
| 22Q1 (13) | 0.16 | 0.06 | -60.76 | 1.71 | -10.47 | -29.92 | 13.72 | 853.85 | 651.0 | 0.00 | 0 | 0 | 615.75 | 0.12 | 294.13 | 578.75 | 0.49 | 323.84 |
| 21Q4 (12) | 0.16 | -34.96 | -57.69 | 1.91 | -63.76 | 72.07 | -1.82 | 2.15 | 89.83 | 0.00 | 0 | 0 | 615.01 | 66.19 | 151.19 | 575.90 | 68.97 | 167.82 |
| 21Q3 (11) | 0.25 | -17.4 | -33.21 | 5.27 | -15.95 | 374.77 | -1.86 | 72.49 | 84.64 | 0.00 | 0 | 0 | 370.07 | 25.32 | 41.68 | 340.82 | 21.57 | 47.53 |
| 21Q2 (10) | 0.31 | -27.02 | -20.67 | 6.27 | 156.97 | 850.0 | -6.76 | -171.49 | 35.19 | 0.00 | 0 | 0 | 295.31 | 89.02 | 16.14 | 280.36 | 105.32 | 26.09 |
| 21Q1 (9) | 0.42 | 7.91 | 17.07 | 2.44 | 119.82 | 388.0 | -2.49 | 86.08 | 86.68 | 0.00 | 0 | 0 | 156.23 | -36.19 | -46.53 | 136.55 | -36.5 | -46.51 |
| 20Q4 (8) | 0.39 | 2.67 | 16.64 | 1.11 | 0.0 | 455.0 | -17.89 | -47.73 | 28.24 | 0.00 | 0 | 0 | 244.84 | -6.27 | -28.03 | 215.03 | -6.92 | -27.72 |
| 20Q3 (7) | 0.38 | -1.89 | 18.52 | 1.11 | 68.18 | 0 | -12.11 | -16.11 | 51.87 | 0.00 | 0 | 0 | 261.21 | 2.73 | -34.13 | 231.01 | 3.89 | -34.65 |
| 20Q2 (6) | 0.39 | 7.71 | 22.54 | 0.66 | 32.0 | 0 | -10.43 | 44.22 | 47.69 | 0.00 | 0 | 0 | 254.26 | -12.98 | -37.48 | 222.35 | -12.91 | -39.15 |
| 20Q1 (5) | 0.36 | 7.51 | 34.9 | 0.5 | 150.0 | 0 | -18.70 | 24.99 | 37.31 | 0.00 | 0 | 0 | 292.18 | -14.12 | -40.22 | 255.30 | -14.18 | -39.12 |
| 19Q4 (4) | 0.33 | 4.32 | 0.0 | 0.2 | 0 | 0.0 | -24.93 | 0.91 | 0.0 | 0.00 | 0 | 0.0 | 340.22 | -14.2 | 0.0 | 297.50 | -15.84 | 0.0 |
| 19Q3 (3) | 0.32 | 1.43 | 0.0 | 0 | 0 | 0.0 | -25.16 | -26.18 | 0.0 | 0.00 | 0 | 0.0 | 396.54 | -2.49 | 0.0 | 353.48 | -3.27 | 0.0 |
| 19Q2 (2) | 0.31 | 18.58 | 0.0 | 0 | 0 | 0.0 | -19.94 | 33.15 | 0.0 | 0.00 | 0 | 0.0 | 406.68 | -16.79 | 0.0 | 365.42 | -12.86 | 0.0 |
| 19Q1 (1) | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -29.83 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 488.75 | 0.0 | 0.0 | 419.33 | 0.0 | 0.0 |
