- 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) | 0.12 | -37.3 | 0.34 | -63.04 | 16.6 | -14.83 | 26.75 | -54.95 | 0.00 | 0 | 586.18 | 1.92 | 367.44 | 12.3 |
| 2022 (9) | 0.19 | -1.81 | 0.92 | 10.84 | 19.49 | 18.99 | 59.38 | -35.74 | 0.55 | -24.78 | 575.16 | -0.39 | 327.19 | -26.87 |
| 2021 (8) | 0.19 | 21.68 | 0.83 | -35.16 | 16.38 | 48.64 | 92.41 | 0 | 0.73 | 0 | 577.40 | 30.02 | 447.39 | 22.68 |
| 2020 (7) | 0.16 | -1.73 | 1.28 | -34.36 | 11.02 | -0.54 | -10.79 | 0 | 0.00 | 0 | 444.08 | -38.64 | 364.68 | -35.83 |
| 2019 (6) | 0.16 | -17.14 | 1.95 | -15.22 | 11.08 | 21.49 | -2.77 | 0 | 0.00 | 0 | 723.73 | 8.93 | 568.31 | 8.76 |
| 2018 (5) | 0.20 | 8.68 | 2.3 | -3.36 | 9.12 | -17.84 | -16.11 | 0 | 0.00 | 0 | 664.37 | -28.89 | 522.52 | -28.41 |
| 2017 (4) | 0.18 | 66.48 | 2.38 | 0 | 11.1 | -14.02 | -116.83 | 0 | 0.00 | 0 | 934.28 | 11.94 | 729.85 | 6.39 |
| 2016 (3) | 0.11 | -10.45 | 0 | 0 | 12.91 | 1.1 | 0.00 | 0 | 0.00 | 0 | 834.63 | 4.06 | 686.04 | 1.31 |
| 2015 (2) | 0.12 | 4.15 | 0 | 0 | 12.77 | -15.43 | 0.00 | 0 | 0.00 | 0 | 802.07 | -4.03 | 677.17 | -5.63 |
| 2014 (1) | 0.12 | -12.34 | 0 | 0 | 15.1 | 1.34 | 0.00 | 0 | 0.00 | 0 | 835.75 | 19.04 | 717.60 | 20.26 |
| 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) | 0.12 | -0.83 | -37.3 | 0.34 | -2.86 | -63.04 | 16.00 | 1739.08 | -59.32 | 0.00 | 0 | -100.0 | 586.18 | -2.46 | 1.92 | 367.44 | 7.79 | 12.3 |
| 23Q3 (19) | 0.12 | -25.85 | -49.2 | 0.35 | 2.94 | -63.16 | 0.87 | -95.11 | -98.42 | 0.00 | 0 | -100.0 | 600.98 | 41.06 | 28.57 | 340.87 | 36.09 | 18.51 |
| 23Q2 (18) | 0.16 | 8.14 | -23.14 | 0.34 | 13.33 | -61.8 | 17.80 | -61.5 | -74.61 | 0.00 | 0 | -100.0 | 426.06 | -30.32 | -25.26 | 250.47 | -32.56 | -38.55 |
| 23Q1 (17) | 0.15 | -21.15 | -23.29 | 0.3 | -67.39 | -65.12 | 46.23 | 17.54 | -63.93 | 0.00 | -100.0 | -100.0 | 611.48 | 6.31 | -8.3 | 371.39 | 13.51 | -25.41 |
| 22Q4 (16) | 0.19 | -19.65 | -1.81 | 0.92 | -3.16 | 10.84 | 39.33 | -28.36 | -67.1 | 1.48 | -35.96 | -33.85 | 575.16 | 23.04 | -0.39 | 327.19 | 13.76 | -26.87 |
| 22Q3 (15) | 0.24 | 12.19 | 39.34 | 0.95 | 6.74 | -24.0 | 54.90 | -21.68 | -32.12 | 2.32 | -32.31 | -19.04 | 467.45 | -18.0 | -16.82 | 287.62 | -29.43 | -36.62 |
| 22Q2 (14) | 0.21 | 7.93 | 39.95 | 0.89 | 3.49 | 7.23 | 70.10 | -45.3 | -47.28 | 3.42 | 55.23 | 0 | 570.08 | -14.51 | 16.3 | 407.57 | -18.14 | 0.41 |
| 22Q1 (13) | 0.20 | 0.93 | 48.93 | 0.86 | 3.61 | 1.18 | 128.16 | 7.21 | 147.32 | 2.21 | -1.7 | 0 | 666.84 | 15.49 | 19.55 | 497.89 | 11.29 | 8.99 |
| 21Q4 (12) | 0.19 | 14.02 | 21.68 | 0.83 | -33.6 | -35.16 | 119.54 | 47.8 | 261.58 | 2.24 | -21.62 | 0 | 577.40 | 2.74 | 30.02 | 447.39 | -1.42 | 22.68 |
| 21Q3 (11) | 0.17 | 12.67 | 10.12 | 1.25 | 50.6 | -4.58 | 80.88 | -39.17 | 2101.98 | 2.86 | 0 | -95.88 | 562.00 | 14.66 | 5.52 | 453.82 | 11.81 | 8.74 |
| 21Q2 (10) | 0.15 | 14.86 | -5.87 | 0.83 | -2.35 | -49.08 | 132.97 | 156.6 | 968.52 | 0.00 | 0 | -100.0 | 490.16 | -12.12 | -20.21 | 405.89 | -11.15 | -14.16 |
| 21Q1 (9) | 0.13 | -17.54 | -14.86 | 0.85 | -33.59 | -48.8 | 51.82 | 56.75 | 276.2 | 0.00 | 0 | -100.0 | 557.77 | 25.6 | -14.23 | 456.83 | 25.27 | -8.55 |
| 20Q4 (8) | 0.16 | 3.18 | -1.73 | 1.28 | -2.29 | -34.36 | 33.06 | 918.32 | 784.47 | 0.00 | -100.0 | -100.0 | 444.08 | -16.62 | -38.64 | 364.68 | -12.62 | -35.83 |
| 20Q3 (7) | 0.15 | -3.69 | -11.12 | 1.31 | -19.63 | -34.83 | -4.04 | 73.61 | -289.67 | 69.50 | 0.0 | 0.0 | 532.58 | -13.31 | -18.15 | 417.35 | -11.73 | -17.27 |
| 20Q2 (6) | 0.16 | 3.89 | -8.57 | 1.63 | -1.81 | -25.23 | -15.31 | 47.94 | -186.7 | 69.50 | 0.0 | 0 | 614.35 | -5.53 | -15.8 | 472.82 | -5.35 | -16.22 |
| 20Q1 (5) | 0.15 | -4.82 | -10.98 | 1.66 | -14.87 | -22.79 | -29.41 | -508.9 | -1014.02 | 69.50 | 0.0 | 0 | 650.29 | -10.15 | -12.24 | 499.52 | -12.11 | -12.88 |
| 19Q4 (4) | 0.16 | -6.69 | 0.0 | 1.95 | -2.99 | 0.0 | -4.83 | -326.76 | 0.0 | 69.50 | 0.0 | 0.0 | 723.73 | 11.23 | 0.0 | 568.32 | 12.66 | 0.0 |
| 19Q3 (3) | 0.17 | -0.91 | 0.0 | 2.01 | -7.8 | 0.0 | 2.13 | 139.89 | 0.0 | 69.50 | 0 | 0.0 | 650.66 | -10.82 | 0.0 | 504.45 | -10.62 | 0.0 |
| 19Q2 (2) | 0.18 | 1.16 | 0.0 | 2.18 | 1.4 | 0.0 | -5.34 | -102.27 | 0.0 | 0.00 | 0 | 0.0 | 729.63 | -1.53 | 0.0 | 564.38 | -1.57 | 0.0 |
| 19Q1 (1) | 0.17 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | -2.64 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 740.99 | 0.0 | 0.0 | 573.37 | 0.0 | 0.0 |
