- 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) | 0.44 | 30.21 | 0 | 0 | 304.82 | 122.09 | 687.00 | -17.42 | 0.00 | 0 | 206.49 | -25.2 | 117.79 | -6.16 |
| 2022 (9) | 0.34 | 55.49 | 0 | 0 | 137.25 | 31.62 | 831.93 | 13.19 | 0.00 | 0 | 276.05 | -32.19 | 125.52 | -61.71 |
| 2021 (8) | 0.22 | -61.71 | 0 | 0 | 104.28 | 47.31 | 735.00 | 166.68 | 0.00 | 0 | 407.10 | 171.53 | 327.84 | 196.9 |
| 2020 (7) | 0.57 | 55.75 | 0 | 0 | 70.79 | 63.41 | 275.61 | 134.92 | 0.00 | 0 | 149.93 | -33.74 | 110.42 | -41.05 |
| 2019 (6) | 0.37 | 71.77 | 0.15 | 0 | 43.32 | 25.53 | 117.32 | -68.86 | 0.00 | 0 | 226.27 | -39.7 | 187.30 | -41.42 |
| 2018 (5) | 0.21 | 66.38 | 0 | 0 | 34.51 | -19.1 | 376.76 | 89.53 | 0.00 | 0 | 375.21 | -42.39 | 319.74 | -46.67 |
| 2017 (4) | 0.13 | -42.06 | 0.42 | -68.66 | 42.66 | 15.58 | 198.79 | 0 | 0.00 | 0 | 651.30 | 110.09 | 599.55 | 121.25 |
| 2016 (3) | 0.22 | -20.01 | 1.34 | -75.72 | 36.91 | -2.51 | -58.83 | 0 | 0.00 | 0 | 310.01 | 30.63 | 270.98 | 63.46 |
| 2015 (2) | 0.28 | 70.6 | 5.52 | 0 | 37.86 | -19.31 | 29.45 | -93.07 | 0.00 | 0 | 237.32 | -52.29 | 165.78 | -58.04 |
| 2014 (1) | 0.16 | 24.73 | 0 | 0 | 46.92 | 81.58 | 425.23 | -51.15 | 0.00 | 0 | 497.43 | -7.95 | 395.10 | -11.1 |
| 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) | 0.44 | 25.47 | 30.21 | 0 | 0 | 0 | 477.73 | -44.25 | -24.71 | 0.00 | 0 | 0 | 206.49 | -20.46 | -25.2 | 117.79 | -8.11 | -6.16 |
| 23Q3 (19) | 0.35 | 0.54 | 1.34 | 0 | 0 | 0 | 856.93 | -19.54 | 21.64 | 0.00 | 0 | 0 | 259.62 | 0.59 | -1.97 | 128.18 | -11.99 | -14.58 |
| 23Q2 (18) | 0.35 | 20.82 | 13.21 | 0 | 0 | 0 | 1065.10 | 40.78 | -11.73 | 0.00 | 0 | 0 | 258.09 | -17.8 | -12.04 | 145.64 | -4.86 | -29.57 |
| 23Q1 (17) | 0.29 | -14.56 | 20.95 | 0 | 0 | 0 | 756.57 | 19.24 | -33.14 | 0.00 | 0 | 0 | 313.99 | 13.74 | -13.6 | 153.08 | 21.96 | -40.62 |
| 22Q4 (16) | 0.34 | -2.35 | 55.49 | 0 | 0 | 0 | 634.50 | -9.93 | -28.35 | 0.00 | 0 | 0 | 276.05 | 4.23 | -32.19 | 125.52 | -16.35 | -61.71 |
| 22Q3 (15) | 0.35 | 12.31 | 27.32 | 0 | 0 | 0 | 704.49 | -41.61 | -5.39 | 0.00 | 0 | 0 | 264.85 | -9.73 | -18.23 | 150.05 | -27.43 | -43.52 |
| 22Q2 (14) | 0.31 | 29.08 | -4.04 | 0 | 0 | 0 | 1206.58 | 6.63 | 69.32 | 0.00 | 0 | 0 | 293.41 | -19.27 | 2.67 | 206.78 | -19.79 | -12.47 |
| 22Q1 (13) | 0.24 | 9.84 | -28.01 | 0 | 0 | 0 | 1131.53 | 27.78 | 73.59 | 0.00 | 0 | 0 | 363.43 | -10.73 | 31.66 | 257.79 | -21.37 | 14.74 |
| 21Q4 (12) | 0.22 | -20.04 | -61.71 | 0 | 0 | 0 | 885.54 | 18.92 | 130.34 | 0.00 | 0 | 0 | 407.10 | 25.68 | 171.53 | 327.84 | 23.41 | 196.9 |
| 21Q3 (11) | 0.27 | -15.36 | -51.62 | 0 | 0 | 0 | 744.64 | 4.49 | 121.81 | 0.00 | 0 | 0 | 323.91 | 13.34 | 117.45 | 265.66 | 12.46 | 149.92 |
| 21Q2 (10) | 0.32 | -3.17 | -39.55 | 0 | 0 | 0 | 712.61 | 9.32 | 226.74 | 0.00 | 0 | 0 | 285.79 | 3.53 | 70.42 | 236.23 | 5.15 | 110.54 |
| 21Q1 (9) | 0.33 | -41.58 | -15.22 | 0 | 0 | -100.0 | 651.83 | 69.55 | 211.37 | 0.00 | 0 | 0 | 276.04 | 84.11 | 23.82 | 224.67 | 103.47 | 23.07 |
| 20Q4 (8) | 0.57 | 1.04 | 55.75 | 0 | 0 | -100.0 | 384.45 | 14.52 | 165.49 | 0.00 | 0 | 0 | 149.93 | 0.65 | -33.74 | 110.42 | 3.88 | -41.05 |
| 20Q3 (7) | 0.57 | 5.76 | 83.45 | 0 | 0 | -100.0 | 335.71 | 53.92 | 164.94 | 0.00 | 0 | 0 | 148.96 | -11.17 | -43.95 | 106.30 | -5.26 | -55.09 |
| 20Q2 (6) | 0.54 | 35.82 | 87.0 | 0 | -100.0 | -100.0 | 218.10 | 4.18 | 224.84 | 0.00 | 0 | 0 | 167.70 | -24.77 | -40.91 | 112.20 | -38.54 | -57.37 |
| 20Q1 (5) | 0.40 | 7.31 | 87.56 | 0.16 | 6.67 | 6.67 | 209.34 | 44.56 | 47.3 | 0.00 | 0 | 0 | 222.93 | -1.48 | -49.52 | 182.55 | -2.54 | -53.41 |
| 19Q4 (4) | 0.37 | 19.01 | 0.0 | 0.15 | -6.25 | 0.0 | 144.81 | 14.28 | 0.0 | 0.00 | 0 | 0.0 | 226.27 | -14.86 | 0.0 | 187.30 | -20.87 | 0.0 |
| 19Q3 (3) | 0.31 | 7.81 | 0.0 | 0.16 | 0.0 | 0.0 | 126.71 | 88.73 | 0.0 | 0.00 | 0 | 0.0 | 265.76 | -6.35 | 0.0 | 236.69 | -10.08 | 0.0 |
| 19Q2 (2) | 0.29 | 36.23 | 0.0 | 0.16 | 6.67 | 0.0 | 67.14 | -52.76 | 0.0 | 0.00 | 0 | 0.0 | 283.79 | -35.74 | 0.0 | 263.21 | -32.82 | 0.0 |
| 19Q1 (1) | 0.21 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 142.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 441.63 | 0.0 | 0.0 | 391.82 | 0.0 | 0.0 |
