- 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) | 0.40 | -13.4 | 9.54 | -62.23 | 261.36 | -6.32 | 7.89 | -35.12 | 0.00 | 0 | 186.09 | 36.56 | 143.21 | 53.92 |
| 2022 (9) | 0.46 | 12.32 | 25.26 | -14.86 | 279.0 | 21.76 | 12.16 | -50.35 | 0.00 | 0 | 136.27 | -8.58 | 93.04 | -6.64 |
| 2021 (8) | 0.41 | -17.38 | 29.67 | 30.82 | 229.13 | 14.97 | 24.49 | -52.91 | 0.00 | 0 | 149.06 | 6.37 | 99.66 | 10.37 |
| 2020 (7) | 0.50 | 21.52 | 22.68 | 391.97 | 199.29 | 10.37 | 52.01 | 747.07 | 0.00 | 0 | 140.14 | -32.28 | 90.30 | -40.83 |
| 2019 (6) | 0.41 | -11.68 | 4.61 | -83.81 | 180.57 | 4.17 | 6.14 | 233.7 | 0.00 | 0 | 206.95 | 36.17 | 152.61 | 36.91 |
| 2018 (5) | 0.46 | 25.26 | 28.48 | 45.31 | 173.34 | 27.63 | 1.84 | -83.32 | 0.00 | 0 | 151.98 | -7.59 | 111.47 | -14.29 |
| 2017 (4) | 0.37 | -3.04 | 19.6 | 310.9 | 135.81 | -6.41 | 11.03 | -35.31 | 0.00 | 0 | 164.46 | -18.12 | 130.05 | -20.74 |
| 2016 (3) | 0.38 | -15.34 | 4.77 | -86.92 | 145.11 | -17.22 | 17.05 | 246.54 | 0.00 | 0 | 200.86 | 43.01 | 164.07 | 35.1 |
| 2015 (2) | 0.45 | -11.96 | 36.47 | -14.65 | 175.3 | -0.87 | 4.92 | 49.09 | 0.00 | 0 | 140.45 | 18.96 | 121.44 | 32.11 |
| 2014 (1) | 0.51 | 2.03 | 42.73 | -7.21 | 176.84 | -11.26 | 3.30 | -72.32 | 0.00 | 0 | 118.06 | -13.01 | 91.92 | -21.38 |
| 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) | 0.40 | -5.78 | -13.4 | 9.54 | 194.44 | -62.23 | -3.82 | -120.83 | -145.26 | 0.00 | 0 | 0 | 186.09 | 4.01 | 36.56 | 143.21 | 18.38 | 53.92 |
| 23Q3 (19) | 0.42 | -11.17 | -12.2 | 3.24 | -80.52 | -91.6 | 18.34 | 76.69 | 40.86 | 0.00 | 0 | 0 | 178.91 | 11.53 | 35.67 | 120.97 | 7.81 | 45.55 |
| 23Q2 (18) | 0.48 | 7.48 | 10.03 | 16.63 | -37.43 | -30.48 | 10.38 | 183.61 | -47.87 | 0.00 | 0 | 0 | 160.41 | 14.35 | 15.8 | 112.21 | 22.85 | 28.31 |
| 23Q1 (17) | 0.44 | -3.73 | 14.52 | 26.58 | 5.23 | 132.34 | 3.66 | -56.64 | -87.76 | 0.00 | 0 | 0 | 140.28 | 2.94 | -9.93 | 91.34 | -1.83 | 4.54 |
| 22Q4 (16) | 0.46 | -4.47 | 12.32 | 25.26 | -34.54 | -14.86 | 8.44 | -35.18 | -82.62 | 0.00 | 0 | 0 | 136.27 | 3.34 | -8.58 | 93.04 | 11.95 | -6.64 |
| 22Q3 (15) | 0.48 | 11.32 | -0.25 | 38.59 | 61.33 | 22.28 | 13.02 | -34.61 | 12.05 | 0.00 | 0 | 0 | 131.87 | -4.8 | -3.4 | 83.11 | -4.96 | -0.37 |
| 22Q2 (14) | 0.43 | 11.86 | -12.95 | 23.92 | 109.09 | -37.25 | 19.91 | -33.41 | -32.23 | 0.00 | 0 | 0 | 138.52 | -11.06 | 2.52 | 87.45 | 0.09 | -0.76 |
| 22Q1 (13) | 0.39 | -5.58 | -21.33 | 11.44 | -61.44 | -62.24 | 29.90 | -38.41 | 34.68 | 0.00 | 0 | 0 | 155.75 | 4.49 | 13.51 | 87.37 | -12.33 | 6.07 |
| 21Q4 (12) | 0.41 | -15.17 | -17.38 | 29.67 | -5.99 | 30.82 | 48.55 | 317.81 | 169.87 | 0.00 | 0 | 0 | 149.06 | 9.19 | 6.37 | 99.66 | 19.47 | 10.37 |
| 21Q3 (11) | 0.48 | -2.85 | -9.33 | 31.56 | -17.21 | 41.72 | 11.62 | -60.45 | -95.72 | 0.00 | 0 | 0 | 136.51 | 1.03 | 1.93 | 83.42 | -5.33 | -8.23 |
| 21Q2 (10) | 0.50 | 1.1 | -3.52 | 38.12 | 25.81 | 37.22 | 29.38 | 32.34 | 33.42 | 0.00 | 0 | 0 | 135.12 | -1.52 | 0.07 | 88.12 | 6.98 | -4.22 |
| 21Q1 (9) | 0.49 | -0.85 | 5.03 | 30.3 | 33.6 | 39.5 | 22.20 | 23.4 | 277.03 | 0.00 | 0 | 0 | 137.21 | -2.09 | -6.73 | 82.37 | -8.78 | -8.19 |
| 20Q4 (8) | 0.50 | -6.89 | 21.52 | 22.68 | 1.84 | 391.97 | 17.99 | -93.38 | 207.66 | 0.00 | 0 | 0 | 140.14 | 4.64 | -32.28 | 90.30 | -0.66 | -40.83 |
| 20Q3 (7) | 0.53 | 3.37 | 22.15 | 22.27 | -19.83 | 296.97 | 271.79 | 1134.29 | 1818.07 | 0.00 | 0 | 0 | 133.93 | -0.81 | -30.33 | 90.90 | -1.2 | -37.17 |
| 20Q2 (6) | 0.52 | 10.06 | 2.99 | 27.78 | 27.9 | 25.19 | 22.02 | 275.6 | 147.97 | 0.00 | 0 | 0 | 135.03 | -8.21 | -19.26 | 92.00 | 2.54 | -29.25 |
| 20Q1 (5) | 0.47 | 14.72 | -4.67 | 21.72 | 371.15 | 1.16 | -12.54 | 24.96 | -311.47 | 0.00 | 0 | 0 | 147.11 | -28.92 | -14.17 | 89.72 | -41.21 | -26.44 |
| 19Q4 (4) | 0.41 | -6.41 | 0.0 | 4.61 | -17.83 | 0.0 | -16.71 | -217.93 | 0.0 | 0.00 | 0 | 0.0 | 206.95 | 7.65 | 0.0 | 152.61 | 5.48 | 0.0 |
| 19Q3 (3) | 0.44 | -12.84 | 0.0 | 5.61 | -74.72 | 0.0 | 14.17 | 59.57 | 0.0 | 0.00 | 0 | 0.0 | 192.24 | 14.94 | 0.0 | 144.68 | 11.27 | 0.0 |
| 19Q2 (2) | 0.50 | 1.87 | 0.0 | 22.19 | 3.35 | 0.0 | 8.88 | 49.75 | 0.0 | 0.00 | 0 | 0.0 | 167.25 | -2.42 | 0.0 | 130.03 | 6.61 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 21.47 | 0.0 | 0.0 | 5.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 171.40 | 0.0 | 0.0 | 121.97 | 0.0 | 0.0 |
