- 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) | 0.22 | 5.45 | 0.43 | 0 | 20.84 | 2.91 | 232.74 | 240.61 | 0.00 | 0 | 234.89 | -39.81 | 188.06 | -45.04 |
| 2022 (9) | 0.21 | -6.6 | 0 | 0 | 20.25 | 11.51 | 68.33 | 131.16 | 0.00 | 0 | 390.23 | -0.15 | 342.15 | -0.48 |
| 2021 (8) | 0.22 | -18.06 | 0 | 0 | 18.16 | 4.73 | 29.56 | 0 | 0.00 | 0 | 390.80 | 3.46 | 343.80 | 1.48 |
| 2020 (7) | 0.27 | 11.0 | 0 | 0 | 17.34 | -24.48 | -189.72 | 0 | 9.86 | 0.0 | 377.73 | 1.3 | 338.78 | -0.27 |
| 2019 (6) | 0.25 | 19.21 | 0 | 0 | 22.96 | 2.0 | 1.27 | 0 | 9.86 | 0.0 | 372.90 | -17.3 | 339.69 | -19.23 |
| 2018 (5) | 0.21 | -5.31 | 0 | 0 | 22.51 | -1.49 | 0.00 | 0 | 9.86 | 0.0 | 450.88 | 5.28 | 420.58 | 32.22 |
| 2017 (4) | 0.22 | -42.29 | 0 | 0 | 22.85 | -4.31 | -7.02 | 0 | 9.86 | 0.0 | 428.27 | 21.53 | 318.10 | -6.15 |
| 2016 (3) | 0.38 | -6.82 | 14.4 | 0.0 | 23.88 | -32.35 | -4.73 | 0 | 9.86 | 0.0 | 352.39 | -9.82 | 338.94 | -8.73 |
| 2015 (2) | 0.41 | -0.47 | 14.4 | -0.07 | 35.3 | -21.61 | 8.28 | 0 | 9.86 | 0 | 390.76 | 7.28 | 371.38 | 11.16 |
| 2014 (1) | 0.41 | 7.29 | 14.41 | -7.63 | 45.03 | -34.41 | -53.65 | 0 | 0.00 | 0 | 364.25 | 8.52 | 334.08 | 7.94 |
| 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) | 0.22 | 0.5 | 5.45 | 0.43 | 2050.0 | 0 | 700.87 | 103.11 | 1174.54 | 0.00 | 0 | 0 | 234.89 | -2.61 | -39.81 | 188.06 | -1.74 | -45.04 |
| 23Q3 (19) | 0.22 | 6.14 | -1.08 | 0.02 | 0.0 | 0.0 | 345.07 | 46.09 | 259.52 | 0.00 | 0 | 0 | 241.19 | -15.96 | -35.27 | 191.39 | -20.29 | -40.48 |
| 23Q2 (18) | 0.21 | 4.44 | -12.48 | 0.02 | 0 | 100.0 | 236.21 | 155.64 | 200.6 | 0.00 | 0 | 0 | 286.99 | -5.86 | -17.26 | 240.10 | -5.29 | -19.7 |
| 23Q1 (17) | 0.20 | -5.35 | -10.08 | 0 | 0 | 0 | 92.40 | 68.03 | 96.68 | 0.00 | 0 | 0 | 304.86 | -21.88 | -23.02 | 253.52 | -25.9 | -25.92 |
| 22Q4 (16) | 0.21 | -5.72 | -6.6 | 0 | -100.0 | 0 | 54.99 | -42.71 | 25.43 | 0.00 | 0 | 0 | 390.23 | 4.73 | -0.15 | 342.15 | 6.4 | -0.48 |
| 22Q3 (15) | 0.22 | -6.09 | 1.09 | 0.02 | 100.0 | 0 | 95.98 | 22.14 | 227.69 | 0.00 | 0 | 0 | 372.62 | 7.43 | -9.67 | 321.57 | 7.54 | -11.12 |
| 22Q2 (14) | 0.24 | 7.31 | 15.04 | 0.01 | 0 | 0 | 78.58 | 67.26 | 253.33 | 0.00 | 0 | 0 | 346.85 | -12.42 | -28.61 | 299.02 | -12.63 | -31.06 |
| 22Q1 (13) | 0.22 | -1.7 | 0.55 | 0 | 0 | -100.0 | 46.98 | 7.16 | 83.16 | 0.00 | 0 | 0 | 396.03 | 1.34 | -16.06 | 342.24 | -0.45 | -19.5 |
| 21Q4 (12) | 0.22 | 2.05 | -18.06 | 0 | 0 | 0 | 43.84 | 49.68 | -39.18 | 0.00 | 0 | 0 | 390.80 | -5.27 | 3.46 | 343.80 | -4.98 | 1.48 |
| 21Q3 (11) | 0.22 | 6.86 | -7.5 | 0 | 0 | 0 | 29.29 | 31.7 | -79.76 | 0.00 | 0 | 0 | 412.53 | -15.09 | -5.1 | 361.80 | -16.59 | -8.05 |
| 21Q2 (10) | 0.21 | -6.21 | -13.87 | 0 | -100.0 | 0 | 22.24 | -13.29 | 162.59 | 0.00 | 0 | 0 | 485.83 | 2.98 | 12.6 | 433.77 | 2.03 | 11.5 |
| 21Q1 (9) | 0.22 | -19.89 | -20.12 | 0.01 | 0 | -50.0 | 25.65 | -64.41 | 103.54 | 0.00 | 0 | 0 | 471.78 | 24.9 | 29.09 | 425.12 | 25.49 | 26.67 |
| 20Q4 (8) | 0.27 | 15.21 | 11.0 | 0 | 0 | 0 | 72.08 | -50.19 | 140.51 | 0.00 | 0 | 0 | 377.73 | -13.1 | 1.3 | 338.78 | -13.9 | -0.27 |
| 20Q3 (7) | 0.24 | -0.5 | -5.87 | 0 | 0 | 0 | 144.70 | 507.26 | 421.82 | 0.00 | 0 | 0 | 434.68 | 0.75 | 18.74 | 393.48 | 1.14 | 17.05 |
| 20Q2 (6) | 0.24 | -13.01 | 29.39 | 0 | -100.0 | 0 | -35.53 | 95.09 | 1.17 | 0.00 | 0 | 0 | 431.45 | 18.06 | -20.02 | 389.04 | 15.92 | -21.94 |
| 20Q1 (5) | 0.27 | 11.32 | 33.61 | 0.02 | 0 | 0 | -724.32 | -2516.82 | -134033.33 | 0.00 | 0 | 0 | 365.46 | -2.0 | -21.23 | 335.61 | -1.2 | -22.96 |
| 19Q4 (4) | 0.25 | -2.3 | 0.0 | 0 | 0 | 0.0 | 29.97 | 8.08 | 0.0 | 0.00 | 0 | 0.0 | 372.90 | 1.86 | 0.0 | 339.69 | 1.05 | 0.0 |
| 19Q3 (3) | 0.25 | 36.77 | 0.0 | 0 | 0 | 0.0 | 27.73 | 177.13 | 0.0 | 0.00 | 0 | 0.0 | 366.09 | -32.14 | 0.0 | 336.16 | -32.55 | 0.0 |
| 19Q2 (2) | 0.18 | -10.18 | 0.0 | 0 | 0 | 0.0 | -35.95 | -6557.41 | 0.0 | 0.00 | 0 | 0.0 | 539.45 | 16.27 | 0.0 | 498.36 | 14.4 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 463.98 | 0.0 | 0.0 | 435.63 | 0.0 | 0.0 |
