- 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) | 0.31 | -1.47 | 2.54 | 0 | 29.85 | -12.95 | -43.40 | 0 | 0.00 | 0 | 290.51 | -27.5 | 223.37 | -17.82 |
| 2022 (9) | 0.31 | 13.79 | 0 | 0 | 34.29 | -35.5 | 13.54 | -96.91 | 0.00 | 0 | 400.68 | 24.33 | 271.82 | 68.94 |
| 2021 (8) | 0.27 | -32.0 | 2.0 | 0 | 53.16 | -0.64 | 438.27 | -56.01 | 0.00 | 0 | 322.27 | 36.88 | 160.90 | 10.06 |
| 2020 (7) | 0.40 | -5.33 | 0 | 0 | 53.5 | 94.55 | 996.21 | 456.79 | 0.00 | 0 | 235.44 | 8.16 | 146.19 | -6.63 |
| 2019 (6) | 0.43 | 13.12 | 0.6 | -34.78 | 27.5 | 3.77 | 178.92 | 23.98 | 0.00 | 0 | 217.68 | -11.4 | 156.57 | -11.97 |
| 2018 (5) | 0.38 | -1.59 | 0.92 | 0 | 26.5 | -0.6 | 144.31 | 0 | 0.00 | 0 | 245.68 | 1.17 | 177.85 | 27.61 |
| 2017 (4) | 0.38 | 14.52 | 0 | 0 | 26.66 | 23.31 | 0.00 | 0 | 0.00 | 0 | 242.83 | -14.13 | 139.37 | -36.91 |
| 2016 (3) | 0.33 | 18.52 | 0 | 0 | 21.62 | 25.99 | 0.00 | 0 | 0.00 | 0 | 282.79 | -13.98 | 220.89 | -3.31 |
| 2015 (2) | 0.28 | -44.89 | 0 | 0 | 17.16 | 24.17 | 334.54 | 1144.57 | 0.00 | 0 | 328.75 | 84.49 | 228.44 | 95.33 |
| 2014 (1) | 0.51 | -19.42 | 0.66 | -60.0 | 13.82 | 24.17 | 26.88 | 359.49 | 0.07 | 0 | 178.19 | 16.96 | 116.95 | 24.65 |
| 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) | 0.31 | 0.2 | -1.47 | 2.54 | 0.79 | 0 | -24.88 | 12.58 | 64.29 | 0.00 | 0 | 0 | 290.51 | -0.88 | -27.5 | 223.37 | 1.95 | -17.82 |
| 23Q3 (19) | 0.31 | 0.76 | -6.18 | 2.52 | 0 | 25100.0 | -28.46 | 41.61 | -139.31 | 0.00 | 0 | 0 | 293.08 | -28.44 | -21.67 | 219.10 | -24.65 | -12.94 |
| 23Q2 (18) | 0.30 | 1.26 | -28.75 | 0 | 0 | -100.0 | -48.74 | 39.48 | -260.96 | 0.00 | 0 | 0 | 409.56 | -2.63 | 92.31 | 290.78 | 5.95 | 96.27 |
| 23Q1 (17) | 0.30 | -3.62 | -5.08 | 0 | 0 | -100.0 | -80.53 | -15.57 | -1760.41 | 0.00 | 0 | 0 | 420.61 | 4.97 | 45.8 | 274.45 | 0.97 | 46.13 |
| 22Q4 (16) | 0.31 | -4.59 | 13.79 | 0 | -100.0 | -100.0 | -69.68 | -196.26 | 52.86 | 0.00 | 0 | 0 | 400.68 | 7.09 | 24.33 | 271.82 | 8.01 | 68.94 |
| 22Q3 (15) | 0.33 | -23.48 | -10.44 | 0.01 | -99.77 | 0 | 72.39 | 139.07 | -53.02 | 0.00 | 0 | 0 | 374.16 | 75.69 | 45.83 | 251.67 | 69.88 | 90.57 |
| 22Q2 (14) | 0.43 | 34.89 | 21.09 | 4.3 | 0.0 | 0 | 30.28 | 524.33 | -97.97 | 0.00 | 0 | 0 | 212.97 | -26.18 | -21.31 | 148.15 | -21.12 | -9.08 |
| 22Q1 (13) | 0.32 | 15.54 | -18.86 | 4.3 | 115.0 | 0 | 4.85 | 103.28 | -99.74 | 0.00 | 0 | 0 | 288.49 | -10.48 | 18.25 | 187.81 | 16.72 | 24.09 |
| 21Q4 (12) | 0.27 | -24.9 | -32.0 | 2.0 | 0 | 0 | -147.80 | -195.92 | -105.06 | 0.00 | 0 | 0 | 322.27 | 25.61 | 36.88 | 160.90 | 21.84 | 10.06 |
| 21Q3 (11) | 0.36 | 3.46 | -15.65 | 0 | 0 | 0 | 154.09 | -89.66 | -95.58 | 0.00 | 0 | 0 | 256.57 | -5.2 | 17.86 | 132.06 | -18.96 | -2.67 |
| 21Q2 (10) | 0.35 | -9.61 | -26.7 | 0 | 0 | 0 | 1490.74 | -19.12 | 140.54 | 0.00 | 0 | 0 | 270.65 | 10.94 | 39.5 | 162.95 | 7.66 | 35.85 |
| 21Q1 (9) | 0.39 | -3.18 | -7.07 | 0 | 0 | 0 | 1843.16 | -36.92 | 1425.16 | 0.00 | 0 | 0 | 243.96 | 3.62 | 11.3 | 151.35 | 3.53 | 5.18 |
| 20Q4 (8) | 0.40 | -6.84 | -5.33 | 0 | 0 | -100.0 | 2921.98 | -16.28 | 2155.66 | 0.00 | 0 | 0 | 235.44 | 8.15 | 8.16 | 146.19 | 7.75 | -6.63 |
| 20Q3 (7) | 0.43 | -10.1 | 16.82 | 0 | 0 | 0 | 3490.05 | 463.15 | 237.48 | 0.00 | 0 | 0 | 217.69 | 12.2 | -13.29 | 135.68 | 13.11 | -29.03 |
| 20Q2 (6) | 0.48 | 14.6 | 29.17 | 0 | 0 | 0 | 619.74 | 412.82 | -3.69 | 0.00 | 0 | 0 | 194.02 | -11.49 | -21.63 | 119.95 | -16.64 | -36.77 |
| 20Q1 (5) | 0.42 | -1.36 | 39.72 | 0 | -100.0 | 0 | 120.85 | -6.71 | 743.16 | 0.00 | 0 | 0 | 219.20 | 0.7 | -28.59 | 143.89 | -8.1 | -34.42 |
| 19Q4 (4) | 0.43 | 14.96 | 0.0 | 0.6 | 0 | 0.0 | 129.54 | -87.47 | 0.0 | 0.00 | 0 | 0.0 | 217.68 | -13.3 | 0.0 | 156.57 | -18.1 | 0.0 |
| 19Q3 (3) | 0.37 | -0.59 | 0.0 | 0 | 0 | 0.0 | 1034.16 | 60.71 | 0.0 | 0.00 | 0 | 0.0 | 251.06 | 1.41 | 0.0 | 191.17 | 0.78 | 0.0 |
| 19Q2 (2) | 0.37 | 23.95 | 0.0 | 0 | 0 | 0.0 | 643.51 | 3524.75 | 0.0 | 0.00 | 0 | 0.0 | 247.58 | -19.35 | 0.0 | 189.69 | -13.55 | 0.0 |
| 19Q1 (1) | 0.30 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -18.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 306.97 | 0.0 | 0.0 | 219.42 | 0.0 | 0.0 |
