- 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) | 0.20 | -6.87 | 0 | 0 | 63.87 | -17.4 | 428.68 | -24.39 | 0.00 | 0 | 366.47 | 6.14 | 336.14 | 7.23 |
| 2022 (9) | 0.22 | -8.19 | 0.05 | 0 | 77.32 | 0.85 | 566.96 | 84.62 | 0.00 | 0 | 345.27 | 24.57 | 313.48 | 39.05 |
| 2021 (8) | 0.24 | -32.24 | 0 | 0 | 76.67 | 5.34 | 307.10 | 326.23 | 0.00 | 0 | 277.17 | 74.73 | 225.44 | 71.63 |
| 2020 (7) | 0.35 | -24.27 | 4.39 | -71.21 | 72.78 | 56.42 | 72.05 | 1094.86 | 0.12 | -98.18 | 158.63 | -7.52 | 131.35 | -5.13 |
| 2019 (6) | 0.47 | -10.8 | 15.25 | -27.83 | 46.53 | -1.29 | 6.03 | 0 | 6.55 | -8.22 | 171.53 | -6.54 | 138.45 | -4.56 |
| 2018 (5) | 0.52 | 12.93 | 21.13 | -15.07 | 47.14 | 15.6 | -31.60 | 0 | 7.14 | 0.0 | 183.54 | 1.31 | 145.07 | 1.26 |
| 2017 (4) | 0.46 | 17.33 | 24.88 | 11.32 | 40.78 | 4.0 | -18.16 | 0 | 7.14 | 0.0 | 181.17 | 8.71 | 143.27 | -2.41 |
| 2016 (3) | 0.39 | 26.06 | 22.35 | 60.56 | 39.21 | -19.62 | -29.99 | 0 | 7.14 | 0.0 | 166.65 | 49.85 | 146.81 | 60.12 |
| 2015 (2) | 0.31 | -33.76 | 13.92 | -48.0 | 48.78 | -1.13 | 9.71 | -52.47 | 7.14 | 87.96 | 111.21 | -3.81 | 91.69 | -8.18 |
| 2014 (1) | 0.47 | -6.93 | 26.77 | 26.45 | 49.34 | 15.9 | 20.43 | 52.58 | 3.80 | 0 | 115.61 | 20.7 | 99.86 | 19.45 |
| 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) | 0.20 | 3.8 | -6.87 | 0 | -100.0 | -100.0 | 511.30 | -17.37 | -3.73 | 0.00 | 0 | 0 | 366.47 | -2.43 | 6.14 | 336.14 | 0.26 | 7.23 |
| 23Q3 (19) | 0.20 | -29.87 | -11.69 | 0.06 | 500.0 | -33.33 | 618.75 | 104.41 | -9.83 | 0.00 | 0 | 0 | 375.61 | 52.36 | 8.26 | 335.26 | 50.01 | 10.25 |
| 23Q2 (18) | 0.28 | 31.96 | -12.18 | 0.01 | 0 | -85.71 | 302.70 | 9.53 | -55.74 | 0.00 | 0 | 0 | 246.52 | -31.57 | 13.96 | 223.49 | -32.06 | 16.38 |
| 23Q1 (17) | 0.21 | -3.05 | -4.22 | 0 | -100.0 | -100.0 | 276.37 | -47.96 | -26.87 | 0.00 | 0 | 0 | 360.23 | 4.33 | 12.42 | 328.93 | 4.93 | 18.86 |
| 22Q4 (16) | 0.22 | -1.57 | -8.19 | 0.05 | -44.44 | 0 | 531.12 | -22.6 | 37.18 | 0.00 | 0 | 0 | 345.27 | -0.48 | 24.57 | 313.48 | 3.09 | 39.05 |
| 22Q3 (15) | 0.22 | -30.26 | -13.42 | 0.09 | 28.57 | 125.0 | 686.19 | 0.34 | 48.5 | 0.00 | 0 | 0 | 346.95 | 60.38 | 52.34 | 304.09 | 58.36 | 65.22 |
| 22Q2 (14) | 0.32 | 43.91 | 15.18 | 0.07 | -30.0 | 133.33 | 683.86 | 80.95 | 253.87 | 0.00 | 0 | 0 | 216.33 | -32.49 | 4.78 | 192.03 | -30.61 | 13.66 |
| 22Q1 (13) | 0.22 | -7.06 | -19.18 | 0.1 | 0 | -44.44 | 377.92 | -2.39 | 55.34 | 0.00 | 0 | 0 | 320.42 | 15.6 | 54.81 | 276.74 | 22.76 | 61.3 |
| 21Q4 (12) | 0.24 | -7.17 | -32.24 | 0 | -100.0 | -100.0 | 387.18 | -16.21 | 126.55 | 0.00 | 0 | -100.0 | 277.17 | 21.7 | 74.73 | 225.44 | 22.49 | 71.63 |
| 21Q3 (11) | 0.26 | -7.23 | -41.43 | 0.04 | 33.33 | -99.63 | 462.08 | 139.11 | 314.2 | 0.00 | 0 | -100.0 | 227.75 | 10.31 | 66.85 | 184.05 | 8.94 | 65.26 |
| 21Q2 (10) | 0.28 | 0.98 | -38.82 | 0.03 | -83.33 | -99.75 | 193.25 | -20.57 | 749.08 | 0.00 | 0 | -100.0 | 206.47 | -0.24 | 46.17 | 168.95 | -1.53 | 50.15 |
| 21Q1 (9) | 0.28 | -22.08 | -39.35 | 0.18 | -95.9 | -98.79 | 243.29 | 42.36 | 1011.93 | 0.00 | -100.0 | -100.0 | 206.97 | 30.47 | 19.73 | 171.57 | 30.62 | 19.65 |
| 20Q4 (8) | 0.35 | -19.76 | -24.27 | 4.39 | -59.87 | -71.21 | 170.90 | 53.19 | 632.85 | 0.25 | -79.06 | -95.92 | 158.63 | 16.21 | -7.52 | 131.35 | 17.94 | -5.11 |
| 20Q3 (7) | 0.44 | -3.1 | -18.69 | 10.94 | -8.38 | -46.4 | 111.56 | 390.16 | 198.13 | 1.18 | -82.54 | -75.98 | 136.50 | -3.36 | -20.18 | 111.37 | -1.02 | -19.1 |
| 20Q2 (6) | 0.45 | 0.11 | -16.35 | 11.94 | -19.92 | -42.12 | 22.76 | 4.02 | 757.8 | 6.78 | 3.26 | 0 | 141.25 | -18.29 | -19.03 | 112.52 | -21.53 | -11.18 |
| 20Q1 (5) | 0.45 | -2.7 | -13.71 | 14.91 | -2.23 | -28.56 | 21.88 | -6.17 | 162.09 | 6.57 | 8.01 | 0 | 172.87 | 0.78 | -15.17 | 143.39 | 3.59 | -3.67 |
| 19Q4 (4) | 0.47 | -13.85 | 0.0 | 15.25 | -25.28 | 0.0 | 23.32 | -37.68 | 0.0 | 6.08 | 23.39 | 0.0 | 171.53 | 0.3 | 0.0 | 138.42 | 0.54 | 0.0 |
| 19Q3 (3) | 0.54 | -0.31 | 0.0 | 20.41 | -1.07 | 0.0 | 37.42 | 1181.5 | 0.0 | 4.93 | 0 | 0.0 | 171.02 | -1.96 | 0.0 | 137.67 | 8.68 | 0.0 |
| 19Q2 (2) | 0.54 | 3.27 | 0.0 | 20.63 | -1.15 | 0.0 | -3.46 | 90.18 | 0.0 | 0.00 | 0 | 0.0 | 174.44 | -14.4 | 0.0 | 126.68 | -14.89 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 20.87 | 0.0 | 0.0 | -35.24 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 203.79 | 0.0 | 0.0 | 148.85 | 0.0 | 0.0 |
