- 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) | 0.32 | 0.47 | 3.2 | 156.0 | 54.16 | -15.14 | 99.63 | -82.51 | 0.23 | 0 | 302.19 | -5.6 | 216.22 | 6.73 |
| 2022 (9) | 0.32 | -12.06 | 1.25 | 0 | 63.82 | -5.62 | 569.69 | -13.58 | 0.00 | 0 | 320.13 | 9.98 | 202.58 | -15.3 |
| 2021 (8) | 0.37 | 21.45 | 0 | 0 | 67.62 | 25.45 | 659.24 | 188.19 | 0.00 | 0 | 291.07 | -5.84 | 239.16 | 2.55 |
| 2020 (7) | 0.30 | -9.24 | 0 | 0 | 53.9 | 18.57 | 228.75 | 37.7 | 0.00 | 0 | 309.13 | 8.49 | 233.21 | 27.06 |
| 2019 (6) | 0.33 | 0.82 | 1.2 | 0 | 45.46 | -6.21 | 166.12 | 0 | 0.00 | 0 | 284.93 | 7.54 | 183.55 | -0.39 |
| 2018 (5) | 0.33 | 17.88 | 0 | 0 | 48.47 | 14.75 | 0.00 | 0 | 0.00 | 0 | 264.96 | -16.17 | 184.26 | -24.86 |
| 2017 (4) | 0.28 | -7.81 | 0 | 0 | 42.24 | 13.0 | 0.00 | 0 | 0.00 | 0 | 316.05 | 10.79 | 245.22 | 9.82 |
| 2016 (3) | 0.30 | 23.48 | 0 | 0 | 37.38 | 20.85 | 0.00 | 0 | 0.00 | 0 | 285.28 | -15.86 | 223.30 | -11.24 |
| 2015 (2) | 0.25 | 0.2 | 0 | 0 | 30.93 | -11.27 | 0.00 | 0 | 0.00 | 0 | 339.05 | 3.3 | 251.58 | 10.51 |
| 2014 (1) | 0.25 | 13.05 | 0 | 0 | 34.86 | 14.52 | 0.00 | 0 | 0.00 | 0 | 328.22 | -10.22 | 227.65 | -13.82 |
| 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) | 0.32 | -5.32 | 0.47 | 3.2 | -21.95 | 156.0 | 89.39 | -23.61 | -21.7 | 0.76 | 0 | 0 | 302.19 | 12.23 | -5.6 | 216.22 | 16.09 | 6.73 |
| 23Q3 (19) | 0.34 | -19.85 | -1.92 | 4.1 | 34.87 | 247.46 | 117.02 | 5.34 | -75.84 | 0.00 | 0 | 0 | 269.27 | 29.31 | -7.13 | 186.26 | 29.42 | -2.93 |
| 23Q2 (18) | 0.43 | -0.7 | -7.04 | 3.04 | 29.36 | 0 | 111.09 | 43.38 | -89.66 | 0.00 | 0 | 0 | 208.23 | 3.03 | 0.15 | 143.92 | 8.11 | -10.48 |
| 23Q1 (17) | 0.43 | 33.33 | -12.45 | 2.35 | 88.0 | 0 | 77.48 | -32.13 | -91.97 | 0.00 | 0 | 0 | 202.11 | -36.87 | 4.01 | 133.12 | -34.29 | -12.98 |
| 22Q4 (16) | 0.32 | -7.57 | -12.06 | 1.25 | 5.93 | 0 | 114.16 | -76.43 | -85.66 | 0.00 | 0 | 0 | 320.13 | 10.42 | 9.98 | 202.58 | 5.57 | -15.3 |
| 22Q3 (15) | 0.35 | -24.04 | 9.45 | 1.18 | 0 | 0 | 484.31 | -54.93 | -40.47 | 0.00 | 0 | 0 | 289.93 | 39.44 | 0.42 | 191.89 | 19.36 | -20.93 |
| 22Q2 (14) | 0.46 | -6.48 | 15.88 | 0 | 0 | 0 | 1074.48 | 11.29 | 86.24 | 0.00 | 0 | 0 | 207.92 | 7.0 | -8.38 | 160.77 | 5.09 | -15.84 |
| 22Q1 (13) | 0.49 | 33.92 | 19.19 | 0 | 0 | 0 | 965.45 | 21.24 | 114.78 | 0.00 | 0 | 0 | 194.32 | -33.24 | -11.47 | 152.98 | -36.03 | -14.22 |
| 21Q4 (12) | 0.37 | 15.04 | 21.45 | 0 | 0 | 0 | 796.29 | -2.12 | 149.23 | 0.00 | 0 | 0 | 291.07 | 0.81 | -5.84 | 239.16 | -1.45 | 2.55 |
| 21Q3 (11) | 0.32 | -19.57 | 0.73 | 0 | 0 | -100.0 | 813.56 | 41.02 | 197.02 | 0.00 | 0 | 0 | 288.73 | 27.23 | -4.92 | 242.68 | 27.04 | 11.3 |
| 21Q2 (10) | 0.40 | -3.81 | 1.2 | 0 | 0 | -100.0 | 576.93 | 28.35 | 185.24 | 0.00 | 0 | 0 | 226.94 | 3.39 | -3.65 | 191.03 | 7.12 | 15.06 |
| 21Q1 (9) | 0.41 | 36.46 | 1.23 | 0 | 0 | -100.0 | 449.50 | 40.69 | 210.17 | 0.00 | 0 | 0 | 219.50 | -28.99 | -2.34 | 178.33 | -23.53 | 17.9 |
| 20Q4 (8) | 0.30 | -4.59 | -9.24 | 0 | -100.0 | -100.0 | 319.50 | 16.64 | 160.48 | 0.00 | 0 | 0 | 309.13 | 1.79 | 8.49 | 233.21 | 6.95 | 27.06 |
| 20Q3 (7) | 0.32 | -19.19 | -6.78 | 0.55 | 83.33 | -64.97 | 273.91 | 35.42 | 51.79 | 0.00 | 0 | 0 | 303.68 | 28.93 | 8.76 | 218.05 | 31.34 | 23.27 |
| 20Q2 (6) | 0.39 | -3.79 | -8.72 | 0.3 | -62.5 | 50.0 | 202.26 | 39.57 | 15.35 | 0.00 | 0 | 0 | 235.53 | 4.79 | 10.63 | 166.02 | 9.77 | 20.2 |
| 20Q1 (5) | 0.41 | 22.35 | 25.06 | 0.8 | -33.33 | 0 | 144.92 | 18.15 | -32.15 | 0.00 | 0 | 0 | 224.76 | -21.12 | -23.63 | 151.25 | -17.6 | -23.55 |
| 19Q4 (4) | 0.33 | -2.0 | 0.0 | 1.2 | -23.57 | 0.0 | 122.66 | -32.03 | 0.0 | 0.00 | 0 | 0.0 | 284.93 | 2.04 | 0.0 | 183.55 | 3.77 | 0.0 |
| 19Q3 (3) | 0.34 | -20.88 | 0.0 | 1.57 | 685.0 | 0.0 | 180.45 | 2.91 | 0.0 | 0.00 | 0 | 0.0 | 279.23 | 31.16 | 0.0 | 176.89 | 28.07 | 0.0 |
| 19Q2 (2) | 0.43 | 31.83 | 0.0 | 0.2 | 0 | 0.0 | 175.34 | -17.9 | 0.0 | 0.00 | 0 | 0.0 | 212.90 | -27.66 | 0.0 | 138.12 | -30.18 | 0.0 |
| 19Q1 (1) | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 213.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 294.29 | 0.0 | 0.0 | 197.83 | 0.0 | 0.0 |
