- 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) | 0.12 | -49.3 | 0 | 0 | 10.5 | -17.06 | 3.79 | 14.5 | 0.00 | 0 | 1267.29 | 218.35 | 807.03 | 222.67 |
| 2022 (9) | 0.24 | -12.51 | 5.29 | 0 | 12.66 | -27.41 | 3.31 | 112.18 | 0.00 | 0 | 398.08 | -59.21 | 250.11 | -25.0 |
| 2021 (8) | 0.27 | -13.29 | 0 | 0 | 17.44 | -4.54 | 1.56 | -86.27 | 0.00 | 0 | 976.02 | 118.08 | 333.48 | 38.62 |
| 2020 (7) | 0.31 | -30.95 | 0 | 0 | 18.27 | 38.51 | 11.36 | 1236.47 | 0.00 | 0 | 447.56 | 238.78 | 240.58 | 283.15 |
| 2019 (6) | 0.45 | -4.87 | 10.16 | 92.06 | 13.19 | 19.37 | 0.85 | 0 | 7.45 | 0.0 | 132.11 | -30.64 | 62.79 | -11.54 |
| 2018 (5) | 0.47 | 4.89 | 5.29 | -15.63 | 11.05 | -31.71 | -19.50 | 0 | 7.45 | 0.0 | 190.46 | -14.03 | 70.98 | -30.92 |
| 2017 (4) | 0.45 | 17.95 | 6.27 | -37.36 | 16.18 | 5.61 | 1.83 | 0 | 7.45 | 0 | 221.53 | 7.23 | 102.75 | -2.01 |
| 2016 (3) | 0.38 | -24.77 | 10.01 | -27.2 | 15.32 | 36.66 | -4.78 | 0 | 0.00 | 0 | 206.60 | 67.33 | 104.86 | 109.3 |
| 2015 (2) | 0.51 | -13.22 | 13.75 | -0.51 | 11.21 | 10.01 | -15.48 | 0 | 0.00 | 0 | 123.47 | 8.88 | 50.10 | 4.68 |
| 2014 (1) | 0.59 | 16.07 | 13.82 | 40.3 | 10.19 | 1.8 | -18.29 | 0 | 0.00 | 0 | 113.40 | 51.0 | 47.86 | 82.12 |
| 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) | 0.12 | 8.12 | -49.3 | 0 | 0 | -100.0 | 22.23 | 401.63 | 295.69 | 0.00 | 0 | 0 | 1267.29 | -18.27 | 218.35 | 807.03 | -15.33 | 222.67 |
| 23Q3 (19) | 0.11 | -5.46 | -52.2 | 0 | 0 | -100.0 | -7.37 | -355.02 | -117.87 | 0.00 | 0 | 0 | 1550.51 | 11.63 | 283.93 | 953.19 | 17.47 | 273.81 |
| 23Q2 (18) | 0.12 | -46.53 | -66.93 | 0 | -100.0 | -100.0 | 2.89 | 4228.57 | 337.88 | 0.00 | 0 | 0 | 1388.95 | 212.8 | 442.28 | 811.42 | 188.74 | 546.45 |
| 23Q1 (17) | 0.22 | -7.24 | -24.31 | 5.3 | 0.19 | 0 | -0.07 | 99.38 | 99.35 | 0.00 | 0 | 0 | 444.04 | 11.55 | -43.74 | 281.02 | 12.36 | -0.44 |
| 22Q4 (16) | 0.24 | 1.94 | -12.51 | 5.29 | 0.38 | 0 | -11.36 | -127.55 | -100.71 | 0.00 | 0 | 0 | 398.08 | -1.43 | -59.21 | 250.11 | -1.91 | -25.0 |
| 22Q3 (15) | 0.23 | -34.59 | -18.67 | 5.27 | 0.19 | 1656.67 | 41.24 | 6148.48 | 463.35 | 0.00 | 0 | 0 | 403.85 | 57.67 | -34.1 | 254.99 | 103.15 | -0.51 |
| 22Q2 (14) | 0.35 | 22.38 | 24.74 | 5.26 | 0 | 0 | 0.66 | 106.14 | -85.87 | 0.00 | 0 | 0 | 256.13 | -67.55 | -56.68 | 125.52 | -55.53 | -51.51 |
| 22Q1 (13) | 0.29 | 7.22 | -0.14 | 0 | 0 | 0 | -10.75 | -89.93 | -156.43 | 0.00 | 0 | 0 | 789.25 | -19.14 | 42.88 | 282.27 | -15.36 | -4.43 |
| 21Q4 (12) | 0.27 | -5.23 | -13.29 | 0 | -100.0 | 0 | -5.66 | 50.13 | -126.84 | 0.00 | 0 | 0 | 976.02 | 59.26 | 118.08 | 333.48 | 30.12 | 38.62 |
| 21Q3 (11) | 0.28 | 0.32 | -12.84 | 0.3 | 0 | 0 | -11.35 | -343.04 | -223.37 | 0.00 | 0 | 0 | 612.86 | 3.65 | 39.53 | 256.29 | -1.0 | 8.13 |
| 21Q2 (10) | 0.28 | -2.03 | -27.56 | 0 | 0 | -100.0 | 4.67 | -75.49 | 15.59 | 0.00 | 0 | -100.0 | 591.26 | 7.03 | 71.69 | 258.88 | -12.35 | 24.27 |
| 21Q1 (9) | 0.29 | -6.9 | -36.86 | 0 | 0 | -100.0 | 19.05 | -9.67 | 28.54 | 0.00 | 0 | -100.0 | 552.40 | 23.42 | 307.1 | 295.34 | 22.76 | 334.0 |
| 20Q4 (8) | 0.31 | -4.74 | -30.95 | 0 | 0 | -100.0 | 21.09 | 129.24 | 219.55 | 0.00 | 0 | -100.0 | 447.56 | 1.9 | 238.78 | 240.58 | 1.51 | 283.15 |
| 20Q3 (7) | 0.33 | -16.62 | -29.8 | 0 | -100.0 | -100.0 | 9.20 | 127.72 | 636.0 | 0.00 | -100.0 | -100.0 | 439.23 | 27.55 | 236.99 | 237.01 | 13.77 | 262.29 |
| 20Q2 (6) | 0.39 | -14.61 | -24.14 | 3.76 | -66.0 | -69.55 | 4.04 | -72.74 | 223.17 | 3.04 | 237.75 | 0 | 344.37 | 153.79 | 212.24 | 208.32 | 206.13 | 327.94 |
| 20Q1 (5) | 0.46 | 1.82 | -11.96 | 11.06 | 8.86 | 77.53 | 14.82 | 124.55 | 2570.0 | 0.90 | -60.27 | 0 | 135.69 | 2.71 | -30.63 | 68.05 | 8.38 | -4.06 |
| 19Q4 (4) | 0.45 | -3.16 | 0.0 | 10.16 | -10.01 | 0.0 | 6.60 | 428.0 | 0.0 | 2.27 | -95.68 | 0.0 | 132.11 | 1.36 | 0.0 | 62.79 | -4.02 | 0.0 |
| 19Q3 (3) | 0.47 | -9.9 | 0.0 | 11.29 | -8.58 | 0.0 | 1.25 | 138.11 | 0.0 | 52.50 | 0 | 0.0 | 130.34 | 18.18 | 0.0 | 65.42 | 34.39 | 0.0 |
| 19Q2 (2) | 0.52 | -0.9 | 0.0 | 12.35 | 98.23 | 0.0 | -3.28 | -446.67 | 0.0 | 0.00 | 0 | 0.0 | 110.29 | -43.61 | 0.0 | 48.68 | -31.37 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | -0.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 195.59 | 0.0 | 0.0 | 70.93 | 0.0 | 0.0 |
