- 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) | 0.23 | -11.58 | 0.1 | 150.0 | 21.1 | -3.78 | 394.31 | -4.19 | 0.00 | 0 | 281.26 | 13.2 | 257.25 | 18.16 |
| 2022 (9) | 0.27 | -0.19 | 0.04 | 0.0 | 21.93 | 21.56 | 411.56 | 45.32 | 0.00 | 0 | 248.46 | 2.95 | 217.72 | 7.55 |
| 2021 (8) | 0.27 | 14.0 | 0.04 | 0.0 | 18.04 | 21.65 | 283.20 | -8.62 | 0.00 | 0 | 241.33 | 0.85 | 202.44 | -3.87 |
| 2020 (7) | 0.23 | -10.29 | 0.04 | 0.0 | 14.83 | -15.69 | 309.92 | 219.01 | 0.00 | 0 | 239.30 | 34.73 | 210.60 | 46.15 |
| 2019 (6) | 0.26 | 5.23 | 0.04 | -87.1 | 17.59 | 7.78 | 97.15 | -28.41 | 0.00 | 0 | 177.61 | 14.43 | 144.10 | 44.71 |
| 2018 (5) | 0.25 | -30.55 | 0.31 | -84.73 | 16.32 | -10.53 | 135.71 | 1122.61 | 0.00 | 0 | 155.21 | 70.52 | 99.58 | 92.61 |
| 2017 (4) | 0.36 | -19.38 | 2.03 | -28.52 | 18.24 | -9.39 | 11.10 | 39.8 | 0.00 | 0 | 91.02 | 3.53 | 51.70 | -1.8 |
| 2016 (3) | 0.44 | -2.22 | 2.84 | 7.98 | 20.13 | 1.05 | 7.94 | 15.24 | 0.00 | 0 | 87.92 | 8.14 | 52.65 | 33.77 |
| 2015 (2) | 0.45 | 0.0 | 2.63 | -12.91 | 19.92 | -0.99 | 6.89 | 38.91 | 0.00 | 0 | 81.30 | 7.54 | 39.36 | 14.85 |
| 2014 (1) | 0.45 | -3.16 | 3.02 | 5.23 | 20.12 | 6.34 | 4.96 | -12.06 | 0.00 | 0 | 75.60 | 5.65 | 34.27 | -1.49 |
| 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) | 0.23 | -1.01 | -11.58 | 0.1 | 11.11 | 150.0 | 297.40 | -22.68 | -9.74 | 0.00 | 0 | 0 | 281.26 | 2.44 | 13.2 | 257.25 | 5.01 | 18.16 |
| 23Q3 (19) | 0.24 | -27.84 | -5.05 | 0.09 | 0.0 | 50.0 | 384.65 | -4.67 | -11.01 | 0.00 | 0 | 0 | 274.55 | 34.61 | 5.95 | 244.98 | 38.34 | 6.96 |
| 23Q2 (18) | 0.33 | 31.1 | 6.32 | 0.09 | 28.57 | 125.0 | 403.49 | -20.76 | -8.15 | 0.00 | 0 | 0 | 203.96 | -23.86 | -3.86 | 177.08 | -20.67 | 3.47 |
| 23Q1 (17) | 0.25 | -5.58 | 3.3 | 0.07 | 75.0 | -30.0 | 509.17 | 54.53 | 16.71 | 0.00 | 0 | 0 | 267.86 | 7.81 | -1.02 | 223.23 | 2.53 | -2.01 |
| 22Q4 (16) | 0.27 | 6.3 | -0.19 | 0.04 | -33.33 | 0.0 | 329.50 | -23.77 | 13.25 | 0.00 | 0 | 0 | 248.46 | -4.12 | 2.95 | 217.72 | -4.94 | 7.55 |
| 22Q3 (15) | 0.25 | -19.19 | -3.45 | 0.06 | 50.0 | 50.0 | 432.26 | -1.6 | 40.63 | 0.00 | 0 | 0 | 259.14 | 22.16 | 6.77 | 229.03 | 33.83 | 21.71 |
| 22Q2 (14) | 0.31 | 27.37 | 14.81 | 0.04 | -60.0 | 0.0 | 439.28 | 0.69 | 53.62 | 0.00 | 0 | 0 | 212.14 | -21.61 | -8.13 | 171.14 | -24.87 | 7.28 |
| 22Q1 (13) | 0.24 | -8.78 | 12.34 | 0.1 | 150.0 | 42.86 | 436.26 | 49.94 | 75.09 | 0.00 | 0 | 0 | 270.63 | 12.14 | -1.15 | 227.80 | 12.53 | 0.29 |
| 21Q4 (12) | 0.27 | 2.83 | 14.0 | 0.04 | 0.0 | 0.0 | 290.96 | -5.34 | -37.73 | 0.00 | 0 | 0 | 241.33 | -0.56 | 0.85 | 202.44 | 7.58 | -3.87 |
| 21Q3 (11) | 0.26 | -3.91 | 3.61 | 0.04 | 0.0 | 0.0 | 307.37 | 7.49 | -5.97 | 0.00 | 0 | 0 | 242.70 | 5.11 | 14.15 | 188.17 | 17.96 | 8.46 |
| 21Q2 (10) | 0.27 | 24.63 | 11.59 | 0.04 | -42.86 | 0.0 | 285.95 | 14.76 | -3.77 | 0.00 | 0 | 0 | 230.91 | -15.66 | 12.15 | 159.52 | -29.77 | -0.48 |
| 21Q1 (9) | 0.22 | -7.43 | -14.78 | 0.07 | 75.0 | 75.0 | 249.17 | -46.68 | 43.19 | 0.00 | 0 | 0 | 273.78 | 14.41 | 45.41 | 227.15 | 7.86 | 59.35 |
| 20Q4 (8) | 0.23 | -6.54 | -10.29 | 0.04 | 0.0 | 0.0 | 467.27 | 42.95 | 304.77 | 0.00 | 0 | 0 | 239.30 | 12.55 | 34.73 | 210.60 | 21.39 | 46.15 |
| 20Q3 (7) | 0.25 | 3.49 | -9.18 | 0.04 | 0.0 | -87.1 | 326.88 | 10.01 | 144.27 | 0.00 | 0 | 0 | 212.61 | 3.26 | 26.84 | 173.49 | 8.24 | 49.32 |
| 20Q2 (6) | 0.24 | -4.82 | -9.47 | 0.04 | 0.0 | -55.56 | 297.15 | 70.77 | 204.3 | 0.00 | 0 | 0 | 205.89 | 9.35 | 25.39 | 160.29 | 12.44 | 44.44 |
| 20Q1 (5) | 0.25 | -2.54 | 7.84 | 0.04 | 0.0 | -66.67 | 174.01 | 50.74 | 273.01 | 0.00 | 0 | 0 | 188.28 | 6.01 | 11.36 | 142.55 | -1.08 | 31.02 |
| 19Q4 (4) | 0.26 | -5.39 | 0.0 | 0.04 | -87.1 | 0.0 | 115.44 | -13.73 | 0.0 | 0.00 | 0 | 0.0 | 177.61 | 5.96 | 0.0 | 144.10 | 24.02 | 0.0 |
| 19Q3 (3) | 0.27 | 3.16 | 0.0 | 0.31 | 244.44 | 0.0 | 133.82 | 37.04 | 0.0 | 0.00 | 0 | 0.0 | 167.62 | 2.08 | 0.0 | 116.19 | 4.7 | 0.0 |
| 19Q2 (2) | 0.27 | 13.38 | 0.0 | 0.09 | -25.0 | 0.0 | 97.65 | 109.32 | 0.0 | 0.00 | 0 | 0.0 | 164.20 | -2.89 | 0.0 | 110.97 | 1.99 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 46.65 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 169.08 | 0.0 | 0.0 | 108.80 | 0.0 | 0.0 |
