- 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) | 0.10 | -57.42 | 0 | 0 | 17.61 | -16.22 | 228.62 | 76.25 | 0.00 | 0 | 1036.37 | 121.67 | 980.19 | 134.46 |
| 2022 (9) | 0.24 | -30.68 | 0 | 0 | 21.02 | -23.56 | 129.71 | -23.89 | 0.00 | 0 | 467.52 | 38.57 | 418.07 | 39.14 |
| 2021 (8) | 0.34 | 15.79 | 2.01 | -7.37 | 27.5 | 14.68 | 170.42 | -37.65 | 0.21 | -31.05 | 337.40 | -11.22 | 300.47 | -9.94 |
| 2020 (7) | 0.30 | -9.7 | 2.17 | 0 | 23.98 | -5.7 | 273.31 | -48.01 | 0.30 | 0 | 380.02 | 44.46 | 333.64 | 54.18 |
| 2019 (6) | 0.33 | -4.89 | 0 | 0 | 25.43 | -18.28 | 525.73 | 0 | 0.00 | 0 | 263.06 | 0.71 | 216.40 | -9.91 |
| 2018 (5) | 0.35 | 25.38 | 0 | 0 | 31.12 | 119.0 | 0.00 | 0 | 0.00 | 0 | 261.20 | -17.98 | 240.20 | -14.51 |
| 2017 (4) | 0.28 | 20.54 | 0 | 0 | 14.21 | 75.43 | 0.00 | 0 | 0.00 | 0 | 318.47 | -13.88 | 280.98 | -11.02 |
| 2016 (3) | 0.23 | 34.99 | 0 | 0 | 8.1 | 32.79 | 0.00 | 0 | 0.00 | 0 | 369.81 | -23.86 | 315.79 | -25.6 |
| 2015 (2) | 0.17 | -0.88 | 0 | 0 | 6.1 | -6.73 | 0.00 | 0 | 0.00 | 0 | 485.68 | 2.26 | 424.44 | 3.3 |
| 2014 (1) | 0.17 | -6.76 | 0 | 0 | 6.54 | -8.66 | 0.00 | 0 | 0.00 | 0 | 474.96 | 7.06 | 410.87 | 7.32 |
| 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) | 0.10 | -12.88 | -57.42 | 0 | 0 | 0 | -87.51 | -121.03 | -187.89 | 0.00 | 0 | 0 | 1036.37 | 15.43 | 121.67 | 980.19 | 14.84 | 134.46 |
| 23Q3 (19) | 0.12 | -10.25 | -60.31 | 0 | 0 | -100.0 | 416.18 | 16.89 | 257.79 | 0.00 | 0 | -100.0 | 897.86 | 12.72 | 119.81 | 853.51 | 13.94 | 137.27 |
| 23Q2 (18) | 0.13 | -59.45 | -65.53 | 0 | 0 | -100.0 | 356.03 | 73.2 | 146.64 | 0.00 | 0 | -100.0 | 796.57 | 146.32 | 175.23 | 749.11 | 159.78 | 190.92 |
| 23Q1 (17) | 0.32 | 34.27 | -21.56 | 0 | 0 | -100.0 | 205.56 | 106.45 | 32.59 | 0.00 | 0 | -100.0 | 323.39 | -30.83 | 22.18 | 288.36 | -31.03 | 21.3 |
| 22Q4 (16) | 0.24 | -18.77 | -30.68 | 0 | -100.0 | -100.0 | 99.57 | -14.4 | 35.12 | 0.00 | -100.0 | -100.0 | 467.52 | 14.45 | 38.57 | 418.07 | 16.22 | 39.14 |
| 22Q3 (15) | 0.29 | -22.07 | -6.77 | 1.82 | -3.7 | -11.65 | 116.32 | -19.42 | -49.81 | 1.01 | 9.94 | 43.25 | 408.48 | 41.14 | 13.7 | 359.72 | 39.7 | 14.51 |
| 22Q2 (14) | 0.38 | -7.72 | -0.79 | 1.89 | -3.08 | -10.43 | 144.35 | -6.89 | -39.93 | 0.92 | 0.45 | -7.4 | 289.42 | 9.35 | 2.09 | 257.50 | 8.32 | 2.09 |
| 22Q1 (13) | 0.41 | 18.67 | 3.0 | 1.95 | -2.99 | -10.14 | 155.04 | 110.39 | -52.55 | 0.91 | -11.43 | 1.08 | 264.68 | -21.55 | 2.08 | 237.73 | -20.88 | 4.02 |
| 21Q4 (12) | 0.34 | 9.24 | 15.79 | 2.01 | -2.43 | -7.37 | 73.69 | -68.2 | -57.15 | 1.03 | 46.46 | -28.95 | 337.40 | -6.08 | -11.22 | 300.47 | -4.35 | -9.94 |
| 21Q3 (11) | 0.31 | -17.07 | -3.7 | 2.06 | -2.37 | -4.63 | 231.75 | -3.55 | 131.63 | 0.70 | -28.94 | -69.13 | 359.26 | 26.72 | 7.81 | 314.15 | 24.54 | 9.38 |
| 21Q2 (10) | 0.38 | -4.19 | -0.45 | 2.11 | -2.76 | -2.31 | 240.29 | -26.46 | -45.19 | 0.99 | 9.65 | -2.94 | 283.50 | 9.34 | 3.11 | 252.24 | 10.37 | 4.18 |
| 21Q1 (9) | 0.40 | 33.4 | -16.57 | 2.17 | 0.0 | 10.71 | 326.76 | 89.99 | -59.92 | 0.90 | -37.74 | 4.04 | 259.28 | -31.77 | 23.35 | 228.55 | -31.5 | 26.86 |
| 20Q4 (8) | 0.30 | -9.15 | -9.7 | 2.17 | 0.46 | 0 | 171.99 | 71.9 | 66.53 | 1.45 | -36.37 | 0 | 380.02 | 14.04 | 44.46 | 333.64 | 16.16 | 54.18 |
| 20Q3 (7) | 0.33 | -14.27 | -6.63 | 2.16 | 0.0 | 0 | 100.05 | -77.18 | -71.89 | 2.28 | 123.44 | 0 | 333.24 | 21.2 | 26.41 | 287.22 | 18.63 | 25.55 |
| 20Q2 (6) | 0.38 | -19.71 | -33.21 | 2.16 | 10.2 | 0 | 438.44 | -46.22 | -71.36 | 1.02 | 17.55 | 0 | 274.94 | 30.8 | 70.32 | 242.12 | 34.39 | 63.33 |
| 20Q1 (5) | 0.47 | 44.39 | -25.61 | 1.96 | 0 | 0 | 815.20 | 689.31 | -39.89 | 0.87 | 0 | 0 | 210.20 | -20.09 | 47.72 | 180.16 | -16.75 | 39.19 |
| 19Q4 (4) | 0.33 | -6.06 | 0.0 | 0 | 0 | 0.0 | 103.28 | -70.98 | 0.0 | 0.00 | 0 | 0.0 | 263.06 | -0.21 | 0.0 | 216.40 | -5.41 | 0.0 |
| 19Q3 (3) | 0.35 | -38.68 | 0.0 | 0 | 0 | 0.0 | 355.95 | -76.75 | 0.0 | 0.00 | 0 | 0.0 | 263.61 | 63.3 | 0.0 | 228.77 | 54.32 | 0.0 |
| 19Q2 (2) | 0.57 | -10.57 | 0.0 | 0 | 0 | 0.0 | 1531.06 | 12.89 | 0.0 | 0.00 | 0 | 0.0 | 161.43 | 13.44 | 0.0 | 148.24 | 14.53 | 0.0 |
| 19Q1 (1) | 0.64 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1356.29 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 142.30 | 0.0 | 0.0 | 129.43 | 0.0 | 0.0 |
