- 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) | 0.27 | 89.84 | 0.88 | 4300.0 | 8.12 | -11.16 | 86.31 | -75.98 | 0.00 | 0 | 287.22 | -50.46 | 253.42 | -46.34 |
| 2022 (9) | 0.14 | -27.16 | 0.02 | 0 | 9.14 | -13.12 | 359.28 | -10.35 | 0.00 | 0 | 579.78 | 43.2 | 472.24 | 55.99 |
| 2021 (8) | 0.19 | 9.98 | 0 | 0 | 10.52 | 30.04 | 400.74 | 71.15 | 0.00 | 0 | 404.87 | -5.69 | 302.73 | -12.83 |
| 2020 (7) | 0.17 | 3.32 | 0 | 0 | 8.09 | -25.51 | 234.15 | -72.24 | 0.00 | 0 | 429.30 | 7.32 | 347.27 | 11.37 |
| 2019 (6) | 0.17 | -9.73 | 0 | 0 | 10.86 | 3.13 | 843.58 | 0 | 0.00 | 0 | 400.02 | 11.88 | 311.81 | 10.63 |
| 2018 (5) | 0.19 | 3.89 | 0.01 | 0 | 10.53 | 6.69 | 0.00 | 0 | 0.00 | 0 | 357.54 | -8.4 | 281.86 | -1.31 |
| 2017 (4) | 0.18 | -2.49 | 0 | 0 | 9.87 | -16.07 | 0.00 | 0 | 0.00 | 0 | 390.32 | -2.13 | 285.61 | -3.68 |
| 2016 (3) | 0.18 | -5.38 | 0.02 | 100.0 | 11.76 | -10.02 | 0.00 | 0 | 0.00 | 0 | 398.83 | 8.18 | 296.53 | 0.63 |
| 2015 (2) | 0.20 | -6.74 | 0.01 | 0 | 13.07 | 11.33 | 0.00 | 0 | 0.00 | 0 | 368.66 | 3.03 | 294.68 | 6.21 |
| 2014 (1) | 0.21 | -8.49 | 0 | 0 | 11.74 | 10.96 | 2556.81 | 1219.24 | 0.00 | 0 | 357.81 | 13.53 | 277.44 | 10.42 |
| 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) | 0.27 | 117.38 | 89.84 | 0.88 | 2833.33 | 4300.0 | 161.84 | 315.19 | -74.64 | 0.00 | 0 | 0 | 287.22 | -59.45 | -50.46 | 253.42 | -57.94 | -46.34 |
| 23Q3 (19) | 0.12 | -1.85 | -11.01 | 0.03 | 0.0 | -25.0 | 38.98 | 145.6 | -87.33 | 0.00 | 0 | 0 | 708.33 | 1.93 | 22.96 | 602.50 | 5.78 | 33.88 |
| 23Q2 (18) | 0.12 | -31.78 | -41.37 | 0.03 | 0 | 200.0 | -85.48 | -31.53 | -124.39 | 0.00 | 0 | 0 | 694.90 | 53.74 | 90.94 | 569.59 | 54.6 | 102.99 |
| 23Q1 (17) | 0.18 | 30.42 | -18.59 | 0 | -100.0 | 0 | -64.99 | -110.18 | -123.79 | 0.00 | 0 | 0 | 451.99 | -22.04 | 30.42 | 368.43 | -21.98 | 39.65 |
| 22Q4 (16) | 0.14 | 1.9 | -27.16 | 0.02 | -50.0 | 0 | 638.19 | 107.41 | -18.31 | 0.00 | 0 | 0 | 579.78 | 0.64 | 43.2 | 472.24 | 4.93 | 55.99 |
| 22Q3 (15) | 0.14 | -35.33 | -27.58 | 0.04 | 300.0 | 0 | 307.70 | -12.21 | -47.01 | 0.00 | 0 | 0 | 576.07 | 58.29 | 43.74 | 450.04 | 60.38 | 52.43 |
| 22Q2 (14) | 0.21 | -5.27 | -12.79 | 0.01 | 0 | 0 | 350.49 | 28.32 | 118.89 | 0.00 | 0 | 0 | 363.94 | 5.01 | 19.07 | 280.60 | 6.36 | 22.64 |
| 22Q1 (13) | 0.22 | 16.68 | -5.29 | 0 | 0 | 0 | 273.14 | -65.04 | 208.04 | 0.00 | 0 | 0 | 346.57 | -14.4 | 10.79 | 263.82 | -12.85 | 5.05 |
| 21Q4 (12) | 0.19 | 1.32 | 9.98 | 0 | 0 | 0 | 781.22 | 34.54 | 54.2 | 0.00 | 0 | 0 | 404.87 | 1.03 | -5.69 | 302.73 | 2.54 | -12.83 |
| 21Q3 (11) | 0.19 | -22.13 | 19.96 | 0 | 0 | 0 | 580.67 | 262.65 | 36.19 | 0.00 | 0 | 0 | 400.76 | 31.11 | -14.18 | 295.24 | 29.04 | -22.07 |
| 21Q2 (10) | 0.24 | 2.88 | 12.6 | 0 | 0 | 0 | 160.12 | 80.58 | -65.95 | 0.00 | 0 | 0 | 305.66 | -2.29 | 0.81 | 228.80 | -8.89 | -2.85 |
| 21Q1 (9) | 0.24 | 35.49 | 9.3 | 0 | 0 | -100.0 | 88.67 | -82.5 | 125.89 | 0.00 | 0 | 0 | 312.82 | -27.13 | 1.96 | 251.13 | -27.68 | 12.16 |
| 20Q4 (8) | 0.17 | 10.52 | 3.32 | 0 | 0 | 0 | 506.63 | 18.82 | -61.6 | 0.00 | 0 | 0 | 429.30 | -8.07 | 7.32 | 347.27 | -8.33 | 11.37 |
| 20Q3 (7) | 0.16 | -26.91 | -5.0 | 0 | 0 | -100.0 | 426.38 | -9.32 | -57.63 | 0.00 | 0 | 0 | 466.99 | 54.03 | 19.32 | 378.83 | 60.86 | 24.95 |
| 20Q2 (6) | 0.22 | -0.14 | -12.09 | 0 | -100.0 | -100.0 | 470.22 | 237.32 | -5.13 | 0.00 | 0 | 0 | 303.19 | -1.18 | 15.8 | 235.50 | 5.18 | 13.94 |
| 20Q1 (5) | 0.22 | 28.08 | 29.0 | 0.01 | 0 | 0 | -342.43 | -125.95 | -153.8 | 0.00 | 0 | 0 | 306.82 | -23.3 | -22.46 | 223.90 | -28.19 | -27.44 |
| 19Q4 (4) | 0.17 | 1.63 | 0.0 | 0 | -100.0 | 0.0 | 1319.38 | 31.09 | 0.0 | 0.00 | 0 | 0.0 | 400.02 | 2.2 | 0.0 | 311.81 | 2.84 | 0.0 |
| 19Q3 (3) | 0.17 | -32.37 | 0.0 | 0.02 | 100.0 | 0.0 | 1006.44 | 103.05 | 0.0 | 0.00 | 0 | 0.0 | 391.39 | 49.49 | 0.0 | 303.19 | 46.69 | 0.0 |
| 19Q2 (2) | 0.25 | 46.54 | 0.0 | 0.01 | 0 | 0.0 | 495.65 | -22.13 | 0.0 | 0.00 | 0 | 0.0 | 261.82 | -33.83 | 0.0 | 206.69 | -33.02 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 636.53 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 395.69 | 0.0 | 0.0 | 308.59 | 0.0 | 0.0 |
