- 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) | 0.13 | 10.9 | 0 | 0 | 9.41 | 3.41 | 11888.70 | 281.52 | 0.00 | 0 | 660.39 | -11.07 | 609.48 | -11.35 |
| 2022 (9) | 0.11 | -23.27 | 0 | 0 | 9.1 | -22.42 | 3116.15 | 127.7 | 0.00 | 0 | 742.57 | 27.36 | 687.55 | 29.49 |
| 2021 (8) | 0.15 | 17.6 | 0 | 0 | 11.73 | 16.72 | 1368.53 | 16.7 | 0.00 | 0 | 583.04 | -17.16 | 530.97 | -14.52 |
| 2020 (7) | 0.12 | -9.55 | 0 | 0 | 10.05 | -3.92 | 1172.70 | -62.33 | 0.00 | 0 | 703.84 | 11.14 | 621.16 | 8.7 |
| 2019 (6) | 0.14 | -2.74 | 0.03 | 200.0 | 10.46 | -8.17 | 3113.21 | 0 | 0.00 | 0 | 633.29 | 4.52 | 571.43 | 8.76 |
| 2018 (5) | 0.14 | -12.39 | 0.01 | -91.67 | 11.39 | -4.04 | 0.00 | 0 | 0.00 | 0 | 605.93 | 13.89 | 525.39 | 11.44 |
| 2017 (4) | 0.16 | 5.67 | 0.12 | -29.41 | 11.87 | 0.08 | 0.00 | 0 | 0.00 | 0 | 532.03 | -5.32 | 471.47 | -6.01 |
| 2016 (3) | 0.15 | -2.6 | 0.17 | 0 | 11.86 | -5.27 | 9141.91 | -90.77 | 0.00 | 0 | 561.93 | 6.38 | 501.61 | 5.4 |
| 2015 (2) | 0.16 | -12.0 | 0 | 0 | 12.52 | -12.45 | 99002.50 | 272.41 | 0.00 | 0 | 528.25 | 18.23 | 475.93 | 24.88 |
| 2014 (1) | 0.18 | -2.08 | 0 | 0 | 14.3 | 8.66 | 26584.00 | -22.9 | 0.00 | 0 | 446.81 | 4.87 | 381.12 | 5.17 |
| 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) | 0.13 | 7.11 | 10.9 | 0 | 0 | 0 | 8802.33 | -66.09 | 236.74 | 0.00 | 0 | 0 | 660.39 | -9.37 | -11.07 | 609.48 | -8.17 | -11.35 |
| 23Q3 (19) | 0.12 | -41.63 | 6.67 | 0 | 0 | 0 | 25960.70 | 119.76 | 745.79 | 0.00 | 0 | 0 | 728.64 | 76.4 | -12.81 | 663.70 | 75.92 | -14.34 |
| 23Q2 (18) | 0.20 | 43.96 | -0.1 | 0 | -100.0 | 0 | 11813.00 | 82.89 | 199.61 | 0.00 | 0 | 0 | 413.05 | -31.2 | -1.28 | 377.28 | -30.26 | -2.28 |
| 23Q1 (17) | 0.14 | 23.23 | 4.04 | 0.29 | 0 | 0 | 6459.00 | 147.09 | 135.83 | 0.00 | 0 | 0 | 600.35 | -19.15 | -7.36 | 540.99 | -21.32 | -4.39 |
| 22Q4 (16) | 0.11 | 3.01 | -23.27 | 0 | 0 | 0 | 2614.00 | -14.84 | 36.35 | 0.00 | 0 | 0 | 742.57 | -11.15 | 27.36 | 687.55 | -11.27 | 29.49 |
| 22Q3 (15) | 0.11 | -45.33 | -15.25 | 0 | 0 | -100.0 | 3069.42 | -22.15 | 220.39 | 0.00 | 0 | 0 | 835.71 | 99.74 | 22.76 | 774.84 | 100.68 | 30.94 |
| 22Q2 (14) | 0.20 | 49.93 | 58.97 | 0 | 0 | 0 | 3942.79 | 43.96 | 431.29 | 0.00 | 0 | 0 | 418.40 | -35.43 | -40.35 | 386.10 | -31.76 | -37.09 |
| 22Q1 (13) | 0.13 | -9.12 | -20.0 | 0 | 0 | 0 | 2738.79 | 42.86 | 28.38 | 0.00 | 0 | 0 | 648.02 | 11.15 | 27.07 | 565.83 | 6.57 | 24.88 |
| 21Q4 (12) | 0.15 | 13.78 | 17.6 | 0 | -100.0 | 0 | 1917.09 | 100.11 | 24.71 | 0.00 | 0 | 0 | 583.04 | -14.35 | -17.16 | 530.97 | -10.27 | -14.52 |
| 21Q3 (11) | 0.13 | 2.54 | 1.57 | 0.02 | 0 | 0 | 958.03 | 29.1 | -32.67 | 0.00 | 0 | 0 | 680.76 | -2.94 | -0.56 | 591.74 | -3.59 | 0.76 |
| 21Q2 (10) | 0.13 | -24.55 | -45.03 | 0 | 0 | -100.0 | 742.11 | -65.21 | 79.91 | 0.00 | 0 | 0 | 701.39 | 37.54 | 94.61 | 613.76 | 35.46 | 94.32 |
| 21Q1 (9) | 0.17 | 33.6 | 27.29 | 0 | 0 | -100.0 | 2133.41 | 38.79 | 50.39 | 0.00 | 0 | 0 | 509.97 | -27.54 | -24.06 | 453.10 | -27.06 | -25.4 |
| 20Q4 (8) | 0.12 | -1.73 | -9.55 | 0 | 0 | -100.0 | 1537.19 | 8.04 | 289.03 | 0.00 | 0 | 0 | 703.84 | 2.81 | 11.14 | 621.16 | 5.77 | 8.7 |
| 20Q3 (7) | 0.13 | -44.5 | -13.65 | 0 | -100.0 | 0 | 1422.86 | 244.95 | 0 | 0.00 | 0 | 0 | 684.59 | 89.95 | 19.36 | 587.26 | 85.93 | 14.59 |
| 20Q2 (6) | 0.23 | 74.7 | -1.88 | 0.24 | 700.0 | 1100.0 | 412.48 | -70.92 | 0 | 0.00 | 0 | 0 | 360.41 | -46.33 | 2.39 | 315.85 | -48.0 | 0.53 |
| 20Q1 (5) | 0.13 | -5.07 | -8.32 | 0.03 | 0.0 | 0 | 1418.57 | 259.01 | 0 | 0.00 | 0 | 0 | 671.52 | 6.04 | 11.67 | 607.36 | 6.29 | 11.91 |
| 19Q4 (4) | 0.14 | -6.18 | 0.0 | 0.03 | 0 | 0.0 | 395.13 | 0 | 0.0 | 0.00 | 0 | 0.0 | 633.29 | 10.42 | 0.0 | 571.43 | 11.5 | 0.0 |
| 19Q3 (3) | 0.15 | -36.94 | 0.0 | 0 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 573.53 | 62.93 | 0.0 | 512.48 | 63.11 | 0.0 |
| 19Q2 (2) | 0.23 | 63.24 | 0.0 | 0.02 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 352.01 | -41.46 | 0.0 | 314.19 | -42.11 | 0.0 |
| 19Q1 (1) | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 601.34 | 0.0 | 0.0 | 542.71 | 0.0 | 0.0 |
