- 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) | 0.55 | -1.7 | 7.37 | 56.48 | 16.24 | -2.75 | 29.55 | -31.63 | 0.00 | 0 | 157.12 | -18.8 | 110.86 | -10.24 |
| 2022 (9) | 0.56 | -23.64 | 4.71 | 14.32 | 16.7 | 6.03 | 43.22 | -83.4 | 0.00 | 0 | 193.50 | 41.69 | 123.51 | 47.33 |
| 2021 (8) | 0.73 | 5.97 | 4.12 | -10.63 | 15.75 | 30.92 | 260.33 | 291.24 | 0.00 | 0 | 136.57 | -5.03 | 83.83 | -5.93 |
| 2020 (7) | 0.69 | 2.72 | 4.61 | 71.38 | 12.03 | 23.89 | 66.54 | 37.11 | 0.00 | 0 | 143.80 | -3.89 | 89.11 | 14.73 |
| 2019 (6) | 0.67 | 9.93 | 2.69 | 228.05 | 9.71 | 37.73 | 48.53 | 0 | 0.00 | 0 | 149.62 | -9.34 | 77.67 | -20.15 |
| 2018 (5) | 0.61 | 21.24 | 0.82 | 2.5 | 7.05 | -16.27 | -75.18 | 0 | 0.00 | 0 | 165.03 | -15.09 | 97.27 | -9.4 |
| 2017 (4) | 0.51 | 23.62 | 0.8 | 0 | 8.42 | -8.87 | -456.43 | 0 | 0.00 | 0 | 194.35 | -12.98 | 107.36 | -35.17 |
| 2016 (3) | 0.41 | 34.63 | 0 | 0 | 9.24 | 18.46 | 0.00 | 0 | 0.00 | 0 | 223.34 | -26.69 | 165.60 | -24.13 |
| 2015 (2) | 0.30 | 17.54 | 0 | 0 | 7.8 | 112.53 | 0.00 | 0 | 0.00 | 0 | 304.64 | -12.72 | 218.27 | -3.32 |
| 2014 (1) | 0.26 | 99.69 | 0 | 0 | 3.67 | 2.51 | 0.00 | 0 | 0.00 | 0 | 349.04 | -45.12 | 225.77 | -42.08 |
| 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) | 0.55 | 2.75 | -1.7 | 7.37 | 8.54 | 56.48 | 30.57 | -1.83 | -6.46 | 0.00 | 0 | 0 | 157.12 | -19.83 | -18.8 | 110.86 | -20.99 | -10.24 |
| 23Q3 (19) | 0.54 | 2.06 | -5.26 | 6.79 | 31.59 | 20.6 | 31.14 | 7.6 | 72.04 | 0.00 | 0 | 0 | 195.98 | -3.31 | 2.43 | 140.32 | 0.3 | 20.55 |
| 23Q2 (18) | 0.52 | -3.48 | -8.17 | 5.16 | 8.86 | -2.09 | 28.94 | 5.27 | -83.92 | 0.00 | 0 | 0 | 202.68 | 4.15 | 7.3 | 139.90 | 7.99 | 10.36 |
| 23Q1 (17) | 0.54 | -2.88 | -0.64 | 4.74 | 0.64 | 13.4 | 27.49 | -15.88 | -98.02 | 0.00 | 0 | 0 | 194.60 | 0.57 | 8.08 | 129.55 | 4.89 | 0.22 |
| 22Q4 (16) | 0.56 | -0.97 | -23.64 | 4.71 | -16.34 | 14.32 | 32.68 | 80.55 | -95.62 | 0.00 | 0 | 0 | 193.50 | 1.13 | 41.69 | 123.51 | 6.11 | 47.33 |
| 22Q3 (15) | 0.57 | -1.09 | -20.01 | 5.63 | 6.83 | 42.89 | 18.10 | -89.94 | -94.07 | 0.00 | 0 | 0 | 191.34 | 1.3 | 35.14 | 116.40 | -8.18 | 43.69 |
| 22Q2 (14) | 0.57 | 4.44 | -22.42 | 5.27 | 26.08 | 30.45 | 179.94 | -87.04 | -44.42 | 0.00 | 0 | 0 | 188.89 | 4.9 | 39.4 | 126.77 | -1.93 | 81.33 |
| 22Q1 (13) | 0.55 | -25.35 | -21.24 | 4.18 | 1.46 | 8.57 | 1388.85 | 86.3 | 1071.33 | 0.00 | 0 | 0 | 180.06 | 31.84 | 25.8 | 129.27 | 54.2 | 46.55 |
| 21Q4 (12) | 0.73 | 3.72 | 5.97 | 4.12 | 4.57 | -10.63 | 745.49 | 144.22 | 1015.5 | 0.00 | 0 | 0 | 136.57 | -3.55 | -5.03 | 83.83 | 3.48 | -5.93 |
| 21Q3 (11) | 0.71 | -4.06 | 0.03 | 3.94 | -2.48 | 22.74 | 305.25 | -5.71 | 283.34 | 0.00 | 0 | 0 | 141.59 | 4.49 | 1.09 | 81.01 | 15.88 | 14.83 |
| 21Q2 (10) | 0.74 | 6.03 | 3.73 | 4.04 | 4.94 | 210.77 | 323.74 | 173.04 | 381.97 | 0.00 | 0 | 0 | 135.50 | -5.33 | -5.71 | 69.91 | -20.75 | -51.14 |
| 21Q1 (9) | 0.69 | 0.43 | 0.01 | 3.85 | -16.49 | 196.15 | 118.57 | 77.42 | 117.64 | 0.00 | 0 | 0 | 143.13 | -0.47 | -2.36 | 88.21 | -1.01 | -39.52 |
| 20Q4 (8) | 0.69 | -2.1 | 2.72 | 4.61 | 43.61 | 254.62 | 66.83 | -16.07 | 14.06 | 0.00 | 0 | 0 | 143.80 | 2.66 | -4.84 | 89.11 | 26.31 | -40.72 |
| 20Q3 (7) | 0.71 | -0.51 | 7.54 | 3.21 | 146.92 | 417.74 | 79.63 | 18.55 | 19.39 | 0.00 | 0 | 0 | 140.07 | -2.53 | -10.58 | 70.55 | -50.69 | -54.22 |
| 20Q2 (6) | 0.71 | 2.23 | 8.83 | 1.3 | 0.0 | 109.68 | 67.17 | 23.29 | 47.21 | 0.00 | 0 | 0 | 143.71 | -1.96 | -8.84 | 143.07 | -1.9 | -8.31 |
| 20Q1 (5) | 0.69 | 3.15 | 11.35 | 1.3 | 0.0 | 109.68 | 54.48 | -7.01 | 94.85 | 0.00 | 0 | 0 | 146.59 | -2.99 | -10.37 | 145.84 | -2.97 | -9.83 |
| 19Q4 (4) | 0.67 | 2.5 | 0.0 | 1.3 | 109.68 | 0.0 | 58.59 | -12.16 | 0.0 | 0.00 | 0 | 0.0 | 151.11 | -3.53 | 0.0 | 150.31 | -2.47 | 0.0 |
| 19Q3 (3) | 0.66 | 0.69 | 0.0 | 0.62 | 0.0 | 0.0 | 66.70 | 46.18 | 0.0 | 0.00 | 0 | 0.0 | 156.64 | -0.63 | 0.0 | 154.12 | -1.22 | 0.0 |
| 19Q2 (2) | 0.65 | 4.6 | 0.0 | 0.62 | 0.0 | 0.0 | 45.63 | 63.2 | 0.0 | 0.00 | 0 | 0.0 | 157.64 | -3.61 | 0.0 | 156.03 | -3.52 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 27.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 163.55 | 0.0 | 0.0 | 161.73 | 0.0 | 0.0 |
