- 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) | 0.33 | -0.54 | 0.97 | 25.97 | 7.91 | -14.3 | -0.40 | 0 | 0.00 | 0 | 204.60 | 2.12 | 138.18 | 13.75 |
| 2022 (9) | 0.34 | -5.44 | 0.77 | 22.22 | 9.23 | 17.13 | 29.02 | -30.52 | 0.00 | 0 | 200.36 | 4.73 | 121.48 | 29.63 |
| 2021 (8) | 0.36 | -6.45 | 0.63 | 12.5 | 7.88 | 27.51 | 41.77 | -32.5 | 0.00 | 0 | 191.32 | 8.22 | 93.71 | -25.24 |
| 2020 (7) | 0.38 | 86.54 | 0.56 | 0 | 6.18 | 12.57 | 61.88 | -37.72 | 0.00 | 0 | 176.79 | -45.34 | 125.35 | -46.97 |
| 2019 (6) | 0.20 | 6.1 | 0 | 0 | 5.49 | -7.26 | 99.35 | 0 | 0.00 | 0 | 323.46 | -17.25 | 236.39 | -19.34 |
| 2018 (5) | 0.19 | -14.45 | 0.15 | 0 | 5.92 | -21.8 | 0.00 | 0 | 0.00 | 0 | 390.87 | 12.13 | 293.07 | 27.48 |
| 2017 (4) | 0.22 | -16.06 | 0 | 0 | 7.57 | -19.81 | 0.00 | 0 | 0.00 | 0 | 348.59 | 6.23 | 229.90 | 5.25 |
| 2016 (3) | 0.27 | 27.98 | 0 | 0 | 9.44 | 18.15 | 0.00 | 0 | 0.00 | 0 | 328.16 | -21.78 | 218.44 | -13.93 |
| 2015 (2) | 0.21 | -3.96 | 0 | 0 | 7.99 | -16.34 | 0.00 | 0 | 0.00 | 0 | 419.55 | 11.73 | 253.79 | -2.93 |
| 2014 (1) | 0.22 | -27.49 | 0 | 0 | 9.55 | 14.23 | 0.00 | 0 | 0.00 | 0 | 375.52 | 44.61 | 261.44 | 42.61 |
| 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) | 0.33 | -1.15 | -0.54 | 0.97 | 7.78 | 25.97 | -15.25 | -201.53 | 68.96 | 0.00 | 0 | 0 | 204.60 | 5.82 | 2.12 | 138.18 | 13.11 | 13.75 |
| 23Q3 (19) | 0.34 | -6.14 | -3.68 | 0.9 | 11.11 | 11.11 | 15.02 | 308.32 | -87.4 | 0.00 | 0 | 0 | 193.34 | 7.87 | 5.07 | 122.16 | 6.4 | 8.84 |
| 23Q2 (18) | 0.36 | 7.88 | -0.77 | 0.81 | 0.0 | 5.19 | -7.21 | -187.82 | -112.13 | 0.00 | 0 | 0 | 179.23 | -10.14 | -8.65 | 114.81 | -10.12 | -4.84 |
| 23Q1 (17) | 0.33 | -0.63 | -6.87 | 0.81 | 5.19 | 20.9 | 8.21 | 116.71 | 751.59 | 0.00 | 0 | 0 | 199.46 | -0.45 | 1.42 | 127.74 | 5.15 | 30.41 |
| 22Q4 (16) | 0.34 | -4.28 | -5.44 | 0.77 | -4.94 | 22.22 | -49.13 | -141.23 | -172.09 | 0.00 | 0 | 0 | 200.36 | 8.89 | 4.73 | 121.48 | 8.23 | 29.63 |
| 22Q3 (15) | 0.35 | -3.31 | 10.59 | 0.81 | 5.19 | 32.79 | 119.16 | 100.5 | 371.44 | 0.00 | 0 | 0 | 184.01 | -6.22 | -11.16 | 112.24 | -6.97 | 24.08 |
| 22Q2 (14) | 0.36 | 1.26 | 2.86 | 0.77 | 14.93 | 26.23 | 59.43 | 4816.67 | 283.17 | 0.00 | 0 | 0 | 196.21 | -0.23 | 2.53 | 120.65 | 23.18 | 23.99 |
| 22Q1 (13) | 0.36 | 0.9 | -1.73 | 0.67 | 6.35 | 17.54 | -1.26 | -101.85 | -102.11 | 0.00 | 0 | 0 | 196.67 | 2.8 | 11.76 | 97.95 | 4.52 | -8.94 |
| 21Q4 (12) | 0.36 | 11.95 | -6.45 | 0.63 | 3.28 | 12.5 | 68.15 | 255.24 | -10.62 | 0.00 | 0 | 0 | 191.32 | -7.63 | 8.22 | 93.71 | 3.59 | -25.24 |
| 21Q3 (11) | 0.32 | -10.07 | 16.36 | 0.61 | 0.0 | 771.43 | -43.90 | -383.04 | -107.11 | 0.00 | 0 | 0 | 207.12 | 8.24 | -11.99 | 90.46 | -7.04 | -40.35 |
| 21Q2 (10) | 0.35 | -3.26 | 110.57 | 0.61 | 7.02 | 0 | 15.51 | -73.97 | 102.86 | 0.00 | 0 | 0 | 191.36 | 8.74 | -47.8 | 97.31 | -9.54 | -55.78 |
| 21Q1 (9) | 0.36 | -3.95 | 89.11 | 0.57 | 1.79 | 714.29 | 59.59 | -21.85 | 141.55 | 0.00 | 0 | 0 | 175.98 | -0.46 | -44.96 | 107.57 | -14.18 | -50.14 |
| 20Q4 (8) | 0.38 | 39.25 | 86.54 | 0.56 | 700.0 | 0 | 76.25 | -87.65 | -59.99 | 0.00 | 0 | 0 | 176.79 | -24.88 | -45.34 | 125.35 | -17.34 | -46.97 |
| 20Q3 (7) | 0.27 | 62.75 | 39.37 | 0.07 | 0 | 0.0 | 617.48 | 213.82 | 2001.11 | 0.00 | 0 | 0 | 235.33 | -35.8 | -37.49 | 151.64 | -31.1 | -47.38 |
| 20Q2 (6) | 0.17 | -13.12 | -20.28 | 0 | -100.0 | 0 | -542.52 | -278.25 | -482.3 | 0.00 | 0 | 0 | 366.56 | 14.65 | 3.45 | 220.08 | 2.0 | -20.38 |
| 20Q1 (5) | 0.19 | -5.26 | 4.1 | 0.07 | 0 | -53.33 | -143.43 | -175.25 | -250.9 | 0.00 | 0 | 0 | 319.71 | -1.16 | -21.8 | 215.76 | -8.73 | -33.17 |
| 19Q4 (4) | 0.20 | 4.04 | 0.0 | 0 | -100.0 | 0.0 | 190.60 | 686.82 | 0.0 | 0.00 | 0 | 0.0 | 323.46 | -14.07 | 0.0 | 236.39 | -17.98 | 0.0 |
| 19Q3 (3) | 0.20 | -6.9 | 0.0 | 0.07 | 0 | 0.0 | -32.48 | -122.89 | 0.0 | 0.00 | 0 | 0.0 | 376.44 | 6.24 | 0.0 | 288.20 | 4.27 | 0.0 |
| 19Q2 (2) | 0.21 | 13.44 | 0.0 | 0 | -100.0 | 0.0 | 141.91 | 49.3 | 0.0 | 0.00 | 0 | 0.0 | 354.32 | -13.34 | 0.0 | 276.40 | -14.38 | 0.0 |
| 19Q1 (1) | 0.19 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 95.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 408.84 | 0.0 | 0.0 | 322.83 | 0.0 | 0.0 |
