- 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) | 0.20 | 2.29 | 0 | 0 | 13.31 | -25.18 | 1256.20 | 70.38 | 0.00 | 0 | 422.62 | -3.01 | 319.66 | 7.01 |
| 2022 (9) | 0.20 | -33.38 | 0 | 0 | 17.79 | -2.47 | 737.31 | 2.3 | 0.00 | 0 | 435.74 | 70.86 | 298.72 | 134.38 |
| 2021 (8) | 0.29 | 28.29 | 0 | 0 | 18.24 | 30.75 | 720.70 | 200.23 | 0.00 | 0 | 255.03 | -16.49 | 127.45 | -37.86 |
| 2020 (7) | 0.23 | 1.77 | 0.07 | 0 | 13.95 | -17.36 | 240.05 | 226.02 | 0.06 | 0 | 305.39 | -5.34 | 205.11 | 2.24 |
| 2019 (6) | 0.23 | -7.35 | 0 | 0 | 16.88 | 13.9 | 73.63 | -66.38 | 0.00 | 0 | 322.63 | 15.13 | 200.61 | 32.15 |
| 2018 (5) | 0.24 | 51.46 | 0 | 0 | 14.82 | 11.76 | 218.99 | 80.68 | 0.00 | 0 | 280.23 | -40.54 | 151.81 | -43.22 |
| 2017 (4) | 0.16 | -24.81 | 0.41 | -48.75 | 13.26 | 7.89 | 121.20 | 223.55 | 0.11 | -70.69 | 471.32 | 49.19 | 267.38 | 65.8 |
| 2016 (3) | 0.21 | -36.44 | 0.8 | -81.9 | 12.29 | -55.21 | 37.46 | 513.09 | 0.38 | -90.14 | 315.92 | 30.38 | 161.27 | -14.56 |
| 2015 (2) | 0.34 | -35.04 | 4.42 | -59.45 | 27.44 | -38.94 | 6.11 | 30.28 | 3.90 | 247.52 | 242.30 | 63.1 | 188.76 | 130.81 |
| 2014 (1) | 0.52 | 5.6 | 10.9 | 22.61 | 44.94 | -27.19 | 4.69 | 23.1 | 1.12 | 0 | 148.56 | -10.82 | 81.78 | -1.69 |
| 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) | 0.20 | -5.06 | 2.29 | 0 | 0 | 0 | 917.94 | -54.09 | 142.34 | 0.00 | 0 | 0 | 422.62 | 6.67 | -3.01 | 319.66 | 8.5 | 7.01 |
| 23Q3 (19) | 0.21 | -22.77 | -10.53 | 0 | 0 | 0 | 1999.51 | 72.8 | 200.18 | 0.00 | 0 | 0 | 396.21 | 33.87 | 12.79 | 294.63 | 35.15 | 37.36 |
| 23Q2 (18) | 0.27 | 36.52 | -17.59 | 0 | 0 | 0 | 1157.13 | 8.21 | 222.67 | 0.00 | 0 | 0 | 295.96 | -28.86 | 22.01 | 218.00 | -25.27 | 48.44 |
| 23Q1 (17) | 0.20 | 2.19 | -25.36 | 0 | 0 | 0 | 1069.36 | 149.32 | 65.59 | 0.00 | 0 | 0 | 416.03 | -4.52 | 43.07 | 291.73 | -2.34 | 89.04 |
| 22Q4 (16) | 0.20 | -16.96 | -33.38 | 0 | 0 | 0 | -2168.05 | -425.48 | -471.39 | 0.00 | 0 | 0 | 435.74 | 24.04 | 70.86 | 298.72 | 39.26 | 134.38 |
| 22Q3 (15) | 0.24 | -28.87 | -10.38 | 0 | 0 | 0 | 666.10 | 85.74 | -26.5 | 0.00 | 0 | 0 | 351.29 | 44.81 | 30.39 | 214.50 | 46.06 | 65.25 |
| 22Q2 (14) | 0.33 | 23.65 | 18.03 | 0 | 0 | -100.0 | 358.61 | -44.47 | -59.19 | 0.00 | 0 | -100.0 | 242.58 | -16.58 | -7.37 | 146.86 | -4.83 | 0.91 |
| 22Q1 (13) | 0.27 | -8.79 | 6.58 | 0 | 0 | -100.0 | 645.80 | 10.63 | 26.0 | 0.00 | 0 | -100.0 | 290.79 | 14.02 | 3.3 | 154.32 | 21.08 | -11.12 |
| 21Q4 (12) | 0.29 | 11.71 | 28.29 | 0 | 0 | -100.0 | 583.76 | -35.58 | 71.01 | 0.00 | 0 | -100.0 | 255.03 | -5.34 | -16.49 | 127.45 | -1.81 | -37.86 |
| 21Q3 (11) | 0.26 | -6.32 | 33.49 | 0 | -100.0 | -100.0 | 906.21 | 3.12 | 377.1 | 0.00 | -100.0 | -100.0 | 269.42 | 2.88 | -29.22 | 129.80 | -10.81 | -50.32 |
| 21Q2 (10) | 0.28 | 11.65 | 8.51 | 0.07 | 0.0 | 0 | 878.78 | 71.45 | 682.63 | 0.10 | -44.78 | 0 | 261.87 | -6.97 | -8.22 | 145.54 | -16.17 | -20.29 |
| 21Q1 (9) | 0.25 | 9.79 | 20.14 | 0.07 | 0.0 | 0 | 512.56 | 50.15 | 347.14 | 0.19 | -16.22 | 0 | 281.49 | -7.83 | -20.43 | 173.62 | -15.35 | -27.13 |
| 20Q4 (8) | 0.23 | 16.24 | 1.77 | 0.07 | 0.0 | 0 | 341.37 | 79.73 | 1120.92 | 0.23 | -45.16 | 0 | 305.39 | -19.77 | -5.34 | 205.11 | -21.49 | 2.24 |
| 20Q3 (7) | 0.20 | -23.84 | -13.44 | 0.07 | 0 | 0 | 189.94 | 225.93 | -1.35 | 0.41 | 0 | 0 | 380.65 | 33.41 | 22.8 | 261.25 | 43.08 | 31.12 |
| 20Q2 (6) | 0.26 | 23.62 | -9.99 | 0 | 0 | 0 | -150.83 | -231.58 | -195.2 | 0.00 | 0 | 0 | 285.32 | -19.34 | 18.06 | 182.59 | -23.36 | 19.16 |
| 20Q1 (5) | 0.21 | -7.0 | 2.89 | 0 | 0 | 0 | 114.63 | 309.98 | 6.05 | 0.00 | 0 | 0 | 353.75 | 9.65 | 2.57 | 238.25 | 18.76 | 18.58 |
| 19Q4 (4) | 0.23 | -1.14 | 0.0 | 0 | 0 | 0.0 | 27.96 | -85.48 | 0.0 | 0.00 | 0 | 0.0 | 322.63 | 4.08 | 0.0 | 200.61 | 0.69 | 0.0 |
| 19Q3 (3) | 0.23 | -20.8 | 0.0 | 0 | 0 | 0.0 | 192.53 | 21.52 | 0.0 | 0.00 | 0 | 0.0 | 309.98 | 28.27 | 0.0 | 199.24 | 30.03 | 0.0 |
| 19Q2 (2) | 0.29 | 41.3 | 0.0 | 0 | 0 | 0.0 | 158.44 | 46.58 | 0.0 | 0.00 | 0 | 0.0 | 241.67 | -29.92 | 0.0 | 153.23 | -23.74 | 0.0 |
| 19Q1 (1) | 0.20 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 108.09 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 344.87 | 0.0 | 0.0 | 200.92 | 0.0 | 0.0 |
