- 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) | 0.19 | -34.32 | 1.55 | -65.86 | 10.18 | -3.87 | 13.08 | -46.87 | 0.00 | 0 | 434.67 | 65.92 | 406.31 | 69.43 |
| 2022 (9) | 0.29 | 31.11 | 4.54 | 132.82 | 10.59 | 0.0 | 24.62 | 143.76 | 0.00 | 0 | 261.98 | -16.52 | 239.81 | -12.79 |
| 2021 (8) | 0.22 | -13.46 | 1.95 | -40.91 | 10.59 | 25.03 | 10.10 | 108.25 | 0.00 | 0 | 313.83 | 10.54 | 274.99 | 6.77 |
| 2020 (7) | 0.26 | -7.2 | 3.3 | -14.73 | 8.47 | 10.72 | 4.85 | 0 | 0.00 | 0 | 283.90 | 11.54 | 257.56 | 10.71 |
| 2019 (6) | 0.28 | 37.55 | 3.87 | 37.23 | 7.65 | -7.5 | -1.49 | 0 | 0.00 | 0 | 254.52 | -27.76 | 232.65 | -25.67 |
| 2018 (5) | 0.20 | 7.96 | 2.82 | 53.26 | 8.27 | -5.27 | 2.81 | -27.58 | 0.00 | 0 | 352.32 | -4.21 | 312.98 | 12.67 |
| 2017 (4) | 0.19 | -18.88 | 1.84 | -44.07 | 8.73 | -15.24 | 3.88 | -75.14 | 0.00 | 0 | 367.79 | 22.75 | 277.78 | 2.34 |
| 2016 (3) | 0.23 | -2.47 | 3.29 | -5.73 | 10.3 | -2.83 | 15.61 | 23.99 | 0.00 | 0 | 299.63 | -4.69 | 271.43 | -2.2 |
| 2015 (2) | 0.24 | -8.31 | 3.49 | -5.16 | 10.6 | -13.11 | 12.59 | 0 | 0.00 | 0 | 314.37 | 20.06 | 277.54 | 22.78 |
| 2014 (1) | 0.26 | -3.1 | 3.68 | 2.51 | 12.2 | -1.37 | -17.26 | 0 | 0.00 | 0 | 261.85 | 15.31 | 226.05 | 16.77 |
| 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) | 0.19 | -34.9 | -34.32 | 1.55 | -63.7 | -65.86 | 2.14 | -86.72 | -92.4 | 0.00 | 0 | 0 | 434.67 | 55.49 | 65.92 | 406.31 | 55.39 | 69.43 |
| 23Q3 (19) | 0.29 | 27.62 | 52.42 | 4.27 | 80.93 | 228.46 | 16.12 | -57.93 | -75.45 | 0.00 | 0 | 0 | 279.55 | -20.05 | -31.22 | 261.48 | -17.85 | -28.27 |
| 23Q2 (18) | 0.23 | -4.72 | 32.66 | 2.36 | -22.37 | 120.56 | 38.32 | 323.89 | 621.66 | 0.00 | 0 | 0 | 349.65 | 12.2 | -18.49 | 318.29 | 14.68 | -15.53 |
| 23Q1 (17) | 0.24 | -17.02 | 5.0 | 3.04 | -33.04 | 25.62 | 9.04 | -67.87 | -31.05 | 0.00 | 0 | 0 | 311.63 | 18.95 | 2.4 | 277.54 | 15.73 | 4.55 |
| 22Q4 (16) | 0.29 | 51.06 | 31.11 | 4.54 | 249.23 | 132.82 | 28.14 | -57.14 | 727.65 | 0.00 | 0 | 0 | 261.98 | -35.54 | -16.52 | 239.81 | -34.21 | -12.79 |
| 22Q3 (15) | 0.19 | 11.08 | -30.35 | 1.3 | 21.5 | -67.5 | 65.66 | 1136.53 | 433.39 | 0.00 | 0 | 0 | 406.42 | -5.25 | 58.44 | 364.51 | -3.26 | 56.95 |
| 22Q2 (14) | 0.17 | -24.59 | -18.56 | 1.07 | -55.79 | -54.27 | 5.31 | -59.5 | -13.24 | 0.00 | 0 | 0 | 428.95 | 40.95 | 36.74 | 376.79 | 41.94 | 32.17 |
| 22Q1 (13) | 0.23 | 3.61 | -1.5 | 2.42 | 24.1 | -14.79 | 13.11 | 285.59 | -31.11 | 0.00 | 0 | 0 | 304.33 | -3.03 | 2.1 | 265.45 | -3.47 | -2.2 |
| 21Q4 (12) | 0.22 | -19.75 | -13.46 | 1.95 | -51.25 | -40.91 | 3.40 | -72.38 | -73.58 | 0.00 | 0 | 0 | 313.83 | 22.35 | 10.54 | 274.99 | 18.4 | 6.77 |
| 21Q3 (11) | 0.28 | 29.89 | 14.03 | 4.0 | 70.94 | 42.86 | 12.31 | 101.14 | 175.39 | 0.00 | 0 | 0 | 256.51 | -18.23 | -14.12 | 232.25 | -18.53 | -13.21 |
| 21Q2 (10) | 0.21 | -8.79 | -11.66 | 2.34 | -17.61 | -7.51 | 6.12 | -67.84 | -2.86 | 0.00 | 0 | 0 | 313.69 | 5.24 | 5.4 | 285.08 | 5.03 | 5.17 |
| 21Q1 (9) | 0.23 | -8.97 | 47.1 | 2.84 | -13.94 | 142.74 | 19.03 | 47.86 | 985.12 | 0.00 | 0 | 0 | 298.08 | 4.99 | -33.5 | 271.42 | 5.38 | -32.79 |
| 20Q4 (8) | 0.26 | 5.73 | -7.2 | 3.3 | 17.86 | -14.73 | 12.87 | 187.92 | 445.34 | 0.00 | 0 | 0 | 283.90 | -4.95 | 11.54 | 257.56 | -3.75 | 10.71 |
| 20Q3 (7) | 0.24 | 0.62 | 1.85 | 2.8 | 10.67 | -6.67 | 4.47 | -29.05 | 49.5 | 0.00 | 0 | 0 | 298.67 | 0.35 | 2.65 | 267.60 | -1.28 | 1.37 |
| 20Q2 (6) | 0.24 | 51.89 | 10.3 | 2.53 | 116.24 | 3.27 | 6.30 | 393.02 | 1850.0 | 0.00 | 0 | 0 | 297.63 | -33.6 | -12.76 | 271.07 | -32.87 | -11.2 |
| 20Q1 (5) | 0.16 | -42.58 | -28.53 | 1.17 | -69.77 | -57.61 | -2.15 | -191.1 | 72.85 | 0.00 | 0 | 0 | 448.21 | 76.1 | 29.17 | 403.82 | 73.57 | 29.26 |
| 19Q4 (4) | 0.28 | 16.05 | 0.0 | 3.87 | 29.0 | 0.0 | 2.36 | -21.07 | 0.0 | 0.00 | 0 | 0.0 | 254.52 | -12.52 | 0.0 | 232.65 | -11.87 | 0.0 |
| 19Q3 (3) | 0.24 | 8.97 | 0.0 | 3.0 | 22.45 | 0.0 | 2.99 | 930.56 | 0.0 | 0.00 | 0 | 0.0 | 290.96 | -14.71 | 0.0 | 263.99 | -13.52 | 0.0 |
| 19Q2 (2) | 0.22 | -1.58 | 0.0 | 2.45 | -11.23 | 0.0 | -0.36 | 95.45 | 0.0 | 0.00 | 0 | 0.0 | 341.16 | -1.68 | 0.0 | 305.25 | -2.29 | 0.0 |
| 19Q1 (1) | 0.22 | 0.0 | 0.0 | 2.76 | 0.0 | 0.0 | -7.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 346.99 | 0.0 | 0.0 | 312.41 | 0.0 | 0.0 |
